{"text_format":"1","workbook":"xlsx","n_sheets":40,"sheets":["App.2-BA2_Fix Asset Cont.MIFRS","App.2-CA_CGAAP_DepExp_2011","App.2-CB_MIFRS_DepExp_2011","App.2-CC_MIFRS_DepExp_2012","App.2-CD_MIFRS_DepExp_2013","App.2-CE_MIFRS_DepExp_2014","App.2-CF_CGAAP_DepExp_2012","App.2-CG_MIFRS_DepExp_2012","App.2-CH_MIFRS_DepExp_2013","App.2-CI_MIFRS_DepExp_2014","App.2-CJ_CGAAP_DepExp_2012","App.2-CK_CGAAP_DepExp_2013","App.2-CL_MIFRS_DepExp_2013","App.2-CM_MIFRS_DepExp_2014","App.2-CN_OldCGAAP_DepExp_2012","App.2-CO_NewCGAAP_DepExp_2012","App.2-CP_NewCGAAP_DepExp_2013","App.2-CQ NewCGAAP_DepExp_2014","App.2-CR_OldCGAAP_DepExp_2012","App.2-CS_OldCGAAP_DepExp_2013","App.2-CV_USGAAP_DepExp","App.2-DA_Overhead","App.2-EA_PP&E Deferral Account","App.2-EB_PP&E Deferral Account","App.2-EC_PP&E Deferral Account","App.2-ED_Account 1576 (2012)","App.2-FB Calc of REG Improvemnt","App.2-FC Calc of REG Expansion","App.2-Q_Cost of Serv. Emb. Dx","App.2-U_IFRS Transition Costs","DVA","App.2-W_Bill Impacts Res","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 StrLights","App.2-YA_MIFRS Summary Impacts","lists","lists2","Sheet19"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":5,"defined_names":256,"comments":5,"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"}

{"sheet":"App.2-BA2_Fix Asset Cont.MIFRS","index":0,"n_rows":78,"n_cols":13,"rows_kept":78,"cut":false,"hidden":true,"merged":[[72,1,73,12],[75,1,75,12],[8,0,8,12],[9,0,9,12],[13,3,13,6],[59,2,59,8],[60,2,60,8],[69,1,70,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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-BA"]
["Fixed Asset Continuity Schedule - MIFRS"]
[]
[null,null,null,null,"Year "]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,{"$f":"D16+E16+F16","v":0},null,null,null,null,{"$f":"I16+J16+K16","v":0},{"$f":"G16+L16","v":0}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,null,null,{"$f":"D17+E17+F17","v":0},null,null,null,null,{"$f":"I17+J17+K17","v":0},{"$f":"G17+L17","v":0}]
["N/A",1805,"Land",null,null,null,{"$f":"D18+E18+F18","v":0},null,null,null,null,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
[47,1808,"Buildings",null,null,null,{"$f":"D19+E19+F19","v":0},null,null,null,null,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":0}]
[13,1810,"Leasehold Improvements",null,null,null,0,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,null,null,0,null,null,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",null,null,null,0,null,null,null,null,0,0]
[47,1825,"Storage Battery Equipment",null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",null,null,null,0,null,null,null,null,0,0]
[47,1835,"Overhead Conductors & Devices",null,null,null,0,null,null,null,null,0,0]
[47,1840,"Underground Conduit",null,null,null,0,null,null,null,null,0,0]
[47,1845,"Underground Conductors & Devices",null,null,null,0,null,null,null,null,0,0]
[47,1850,"Line Transformers",null,null,null,0,null,null,null,null,0,0]
[47,1855,"Services (Overhead & Underground)",null,null,null,0,null,null,null,null,0,0]
[47,1860,"Meters",null,null,null,0,null,null,null,null,0,0]
[47,1860,"Meters (Smart Meters)",null,null,null,0,null,null,null,null,0,0]
["N/A",1905,"Land",null,null,null,0,null,null,null,null,0,0]
[47,1908,"Buildings & Fixtures",null,null,null,0,null,null,null,null,0,0]
[13,1910,"Leasehold Improvements",null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",null,null,null,0,null,null,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,0,null,null,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,0,null,null,null,null,0,0]
[10,1930,"Transportation Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1935,"Stores Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1945,"Measurement & Testing Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1950,"Power Operated Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communications Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",null,null,null,0,null,null,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",null,null,null,0,null,null,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,null,null,0,null,null,null,null,0,0]
[47,1980,"System Supervisor Equipment",null,null,null,0,null,null,null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",null,null,null,0,null,null,null,null,0,0]
[47,1990,"Other Tangible Property",null,null,null,0,null,null,null,null,0,0]
[47,1995,"Contributions & Grants",null,null,null,0,null,null,null,null,0,0]
[null,"etc.",null,null,null,null,0,null,null,null,null,0,0]
[null,null,null,null,null,null,0,null,null,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D16:D55)","v":0},{"$f":"SUM(E16:E55)","v":0},{"$f":"SUM(F16:F55)","v":0},{"$f":"SUM(G16:G55)","v":0},null,{"$f":"SUM(I16:I55)","v":0},{"$f":"SUM(J16:J55)","v":0},{"$f":"SUM(K16:K55)","v":0},{"$f":"SUM(L16:L55)","v":0},{"$f":"SUM(M16:M55)","v":0}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D57+E57+F57","v":0},null,null,null,null,{"$f":"I57+J57+K57","v":0},{"$f":"G57+L57","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,{"$f":"I58+J58+K58","v":0},0]
[null,null,"Total PP&E",{"$f":"SUM(D56:D58)","v":0},{"$f":"SUM(E56:E58)","v":0},{"$f":"SUM(F56:F58)","v":0},{"$f":"SUM(G56:G58)","v":0},null,{"$f":"SUM(I56:I58)","v":0},{"$f":"SUM(J56:J58)","v":0},{"$f":"SUM(K56:K58)","v":0},{"$f":"SUM(L56:L58)","v":0},{"$f":"SUM(M56:M58)","v":0}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J59+J60","v":0}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J61-K64-K65","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 additions column (F) must not include construction work in progress (CWIP)."]

{"sheet":"App.2-CA_CGAAP_DepExp_2011","index":1,"n_rows":63,"n_cols":12,"rows_kept":63,"cut":false,"hidden":true,"merged":[[59,1,59,11],[60,1,61,9],[62,1,63,11],[8,0,8,11],[9,0,9,11],[10,0,10,11],[13,0,14,0],[13,1,14,1],[13,10,14,10]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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]
[1970,"Load Management Controls Customer Premises",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]
[1990,"Other Tangible Property",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:C55)","v":0},{"$f":"SUM(D16:D55)","v":0},{"$f":"SUM(E16:E55)","v":0},{"$f":"SUM(F16:F55)","v":0},{"$f":"SUM(G16:G55)","v":0},null,null,{"$f":"SUM(J16:J55)","v":0},{"$f":"SUM(K16:K55)","v":0},{"$f":"SUM(L16:L55)","v":0}]
[]
["Notes:"]
[]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[]
["General","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CB_MIFRS_DepExp_2011","index":2,"n_rows":68,"n_cols":15,"rows_kept":68,"cut":false,"hidden":true,"merged":[[67,1,68,14],[60,1,60,14],[61,1,61,14],[62,1,62,14],[63,1,63,14],[64,1,64,14],[65,1,65,14],[8,0,8,14],[9,0,9,14],[10,0,10,14],[13,0,14,0],[13,1,14,1],[13,10,14,10],[13,13,14,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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]
[1970,"Load Management Controls Customer Premises",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]
[1990,"Other Tangible Property",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",{"$f":"SUM(C16:C55)","v":0},{"$f":"SUM(D16:D55)","v":0},null,null,null,{"$f":"SUM(H16:H55)","v":0},0,0,0,0,0,{"$f":"SUM(N16:N55)","v":0},0]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)",null,null,null,null,null,null,null,0]
[null,"Total",null,null,null,null,null,null,null,{"$f":"+J57+J56","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."]
[3,"The applicant should ensure that the years for new additions of assets are the asset useful lives determined by management in accordance with IFRS. "]
[4,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding 2011 additions) under IFRS.  For example, Asset A had a useful life of 20 years under CGAAP.  On January 1, 2011, the date of transition, Asset A was 3 years depreciated. As a result, Asset A would have a remaining service life of 17 years (20 years less 3 years) under CGAAP as of January 1, 2011.  Due to the transition to IFRS, management re-assessed the asset useful lives under IFRS principles and concluded that the revised useful life of Asset A is now 30 years. Therefore, the average remaining useful life of opening balance of Asset A is determined to be 27 years (30 years less 3 years) under IFRS as of January 1, 2011."]
[5," NBV must exclude assets still on the books but which have been fully amortized or depreciated."]
[6,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CC_MIFRS_DepExp_2012","index":3,"n_rows":64,"n_cols":11,"rows_kept":64,"cut":false,"hidden":true,"merged":[[59,1,59,10],[60,1,60,10],[61,1,61,10],[63,1,64,10],[8,0,8,10],[9,0,9,10],[10,0,10,10],[13,0,14,0],[13,1,14,1],[13,6,14,6],[13,9,14,9]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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,"(p) = 2011 Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D16=0,0,1/D16)","v":0},{"$f":"IF(D16=0,+'App.2-CB_MIFRS_DepExp_2011'!O16,+'App.2-CB_MIFRS_DepExp_2011'!O16+((C16*0.5)/D16))","v":0},null,{"$f":"IF(ISERROR(+F16-G16), 0, +F16-G16)","v":0},{"$f":"IF(D16=0,0,+(C16)/D16)","v":0},null,{"$f":"IF(ISERROR(+I16+'App.2-CB_MIFRS_DepExp_2011'!O16-J16), 0, +I16+'App.2-CB_MIFRS_DepExp_2011'!O16-J16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D17=0,+'App.2-CB_MIFRS_DepExp_2011'!O17,+'App.2-CB_MIFRS_DepExp_2011'!O17+((C17*0.5)/D17))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I17+'App.2-CB_MIFRS_DepExp_2011'!O17-J17), 0, +I17+'App.2-CB_MIFRS_DepExp_2011'!O17-J17)","v":0}]
[1805,"Land",null,null,0,{"$f":"IF(D18=0,+'App.2-CB_MIFRS_DepExp_2011'!O18,+'App.2-CB_MIFRS_DepExp_2011'!O18+((C18*0.5)/D18))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I18+'App.2-CB_MIFRS_DepExp_2011'!O18-J18), 0, +I18+'App.2-CB_MIFRS_DepExp_2011'!O18-J18)","v":0}]
[1808,"Buildings",null,null,0,{"$f":"IF(D19=0,+'App.2-CB_MIFRS_DepExp_2011'!O19,+'App.2-CB_MIFRS_DepExp_2011'!O19+((C19*0.5)/D19))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I19+'App.2-CB_MIFRS_DepExp_2011'!O19-J19), 0, +I19+'App.2-CB_MIFRS_DepExp_2011'!O19-J19)","v":0}]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D20=0,+'App.2-CB_MIFRS_DepExp_2011'!O20,+'App.2-CB_MIFRS_DepExp_2011'!O20+((C20*0.5)/D20))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I20+'App.2-CB_MIFRS_DepExp_2011'!O20-J20), 0, +I20+'App.2-CB_MIFRS_DepExp_2011'!O20-J20)","v":0}]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D21=0,+'App.2-CB_MIFRS_DepExp_2011'!O21,+'App.2-CB_MIFRS_DepExp_2011'!O21+((C21*0.5)/D21))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I21+'App.2-CB_MIFRS_DepExp_2011'!O21-J21), 0, +I21+'App.2-CB_MIFRS_DepExp_2011'!O21-J21)","v":0}]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D22=0,+'App.2-CB_MIFRS_DepExp_2011'!O22,+'App.2-CB_MIFRS_DepExp_2011'!O22+((C22*0.5)/D22))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CB_MIFRS_DepExp_2011'!O22-J22), 0, +I22+'App.2-CB_MIFRS_DepExp_2011'!O22-J22)","v":0}]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D23=0,+'App.2-CB_MIFRS_DepExp_2011'!O23,+'App.2-CB_MIFRS_DepExp_2011'!O23+((C23*0.5)/D23))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CB_MIFRS_DepExp_2011'!O23-J23), 0, +I23+'App.2-CB_MIFRS_DepExp_2011'!O23-J23)","v":0}]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D24=0,+'App.2-CB_MIFRS_DepExp_2011'!O24,+'App.2-CB_MIFRS_DepExp_2011'!O24+((C24*0.5)/D24))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CB_MIFRS_DepExp_2011'!O24-J24), 0, +I24+'App.2-CB_MIFRS_DepExp_2011'!O24-J24)","v":0}]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D25=0,+'App.2-CB_MIFRS_DepExp_2011'!O25,+'App.2-CB_MIFRS_DepExp_2011'!O25+((C25*0.5)/D25))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CB_MIFRS_DepExp_2011'!O25-J25), 0, +I25+'App.2-CB_MIFRS_DepExp_2011'!O25-J25)","v":0}]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D26=0,+'App.2-CB_MIFRS_DepExp_2011'!O26,+'App.2-CB_MIFRS_DepExp_2011'!O26+((C26*0.5)/D26))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CB_MIFRS_DepExp_2011'!O26-J26), 0, +I26+'App.2-CB_MIFRS_DepExp_2011'!O26-J26)","v":0}]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D27=0,+'App.2-CB_MIFRS_DepExp_2011'!O27,+'App.2-CB_MIFRS_DepExp_2011'!O27+((C27*0.5)/D27))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CB_MIFRS_DepExp_2011'!O27-J27), 0, +I27+'App.2-CB_MIFRS_DepExp_2011'!O27-J27)","v":0}]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D28=0,+'App.2-CB_MIFRS_DepExp_2011'!O28,+'App.2-CB_MIFRS_DepExp_2011'!O28+((C28*0.5)/D28))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CB_MIFRS_DepExp_2011'!O28-J28), 0, +I28+'App.2-CB_MIFRS_DepExp_2011'!O28-J28)","v":0}]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D29=0,+'App.2-CB_MIFRS_DepExp_2011'!O29,+'App.2-CB_MIFRS_DepExp_2011'!O29+((C29*0.5)/D29))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CB_MIFRS_DepExp_2011'!O29-J29), 0, +I29+'App.2-CB_MIFRS_DepExp_2011'!O29-J29)","v":0}]
[1860,"Meters",null,null,0,{"$f":"IF(D30=0,+'App.2-CB_MIFRS_DepExp_2011'!O30,+'App.2-CB_MIFRS_DepExp_2011'!O30+((C30*0.5)/D30))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CB_MIFRS_DepExp_2011'!O30-J30), 0, +I30+'App.2-CB_MIFRS_DepExp_2011'!O30-J30)","v":0}]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D31=0,+'App.2-CB_MIFRS_DepExp_2011'!O31,+'App.2-CB_MIFRS_DepExp_2011'!O31+((C31*0.5)/D31))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CB_MIFRS_DepExp_2011'!O31-J31), 0, +I31+'App.2-CB_MIFRS_DepExp_2011'!O31-J31)","v":0}]
[1905,"Land",null,null,0,{"$f":"IF(D32=0,+'App.2-CB_MIFRS_DepExp_2011'!O32,+'App.2-CB_MIFRS_DepExp_2011'!O32+((C32*0.5)/D32))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CB_MIFRS_DepExp_2011'!O32-J32), 0, +I32+'App.2-CB_MIFRS_DepExp_2011'!O32-J32)","v":0}]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D33=0,+'App.2-CB_MIFRS_DepExp_2011'!O33,+'App.2-CB_MIFRS_DepExp_2011'!O33+((C33*0.5)/D33))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CB_MIFRS_DepExp_2011'!O33-J33), 0, +I33+'App.2-CB_MIFRS_DepExp_2011'!O33-J33)","v":0}]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D34=0,+'App.2-CB_MIFRS_DepExp_2011'!O34,+'App.2-CB_MIFRS_DepExp_2011'!O34+((C34*0.5)/D34))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CB_MIFRS_DepExp_2011'!O34-J34), 0, +I34+'App.2-CB_MIFRS_DepExp_2011'!O34-J34)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D35=0,+'App.2-CB_MIFRS_DepExp_2011'!O35,+'App.2-CB_MIFRS_DepExp_2011'!O35+((C35*0.5)/D35))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CB_MIFRS_DepExp_2011'!O35-J35), 0, +I35+'App.2-CB_MIFRS_DepExp_2011'!O35-J35)","v":0}]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D36=0,+'App.2-CB_MIFRS_DepExp_2011'!O36,+'App.2-CB_MIFRS_DepExp_2011'!O36+((C36*0.5)/D36))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CB_MIFRS_DepExp_2011'!O36-J36), 0, +I36+'App.2-CB_MIFRS_DepExp_2011'!O36-J36)","v":0}]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D37=0,+'App.2-CB_MIFRS_DepExp_2011'!O37,+'App.2-CB_MIFRS_DepExp_2011'!O37+((C37*0.5)/D37))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CB_MIFRS_DepExp_2011'!O37-J37), 0, +I37+'App.2-CB_MIFRS_DepExp_2011'!O37-J37)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D38=0,+'App.2-CB_MIFRS_DepExp_2011'!O38,+'App.2-CB_MIFRS_DepExp_2011'!O38+((C38*0.5)/D38))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CB_MIFRS_DepExp_2011'!O38-J38), 0, +I38+'App.2-CB_MIFRS_DepExp_2011'!O38-J38)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D39=0,+'App.2-CB_MIFRS_DepExp_2011'!O39,+'App.2-CB_MIFRS_DepExp_2011'!O39+((C39*0.5)/D39))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CB_MIFRS_DepExp_2011'!O39-J39), 0, +I39+'App.2-CB_MIFRS_DepExp_2011'!O39-J39)","v":0}]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D40=0,+'App.2-CB_MIFRS_DepExp_2011'!O40,+'App.2-CB_MIFRS_DepExp_2011'!O40+((C40*0.5)/D40))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CB_MIFRS_DepExp_2011'!O40-J40), 0, +I40+'App.2-CB_MIFRS_DepExp_2011'!O40-J40)","v":0}]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D41=0,+'App.2-CB_MIFRS_DepExp_2011'!O41,+'App.2-CB_MIFRS_DepExp_2011'!O41+((C41*0.5)/D41))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CB_MIFRS_DepExp_2011'!O41-J41), 0, +I41+'App.2-CB_MIFRS_DepExp_2011'!O41-J41)","v":0}]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D42=0,+'App.2-CB_MIFRS_DepExp_2011'!O42,+'App.2-CB_MIFRS_DepExp_2011'!O42+((C42*0.5)/D42))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CB_MIFRS_DepExp_2011'!O42-J42), 0, +I42+'App.2-CB_MIFRS_DepExp_2011'!O42-J42)","v":0}]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D43=0,+'App.2-CB_MIFRS_DepExp_2011'!O43,+'App.2-CB_MIFRS_DepExp_2011'!O43+((C43*0.5)/D43))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CB_MIFRS_DepExp_2011'!O43-J43), 0, +I43+'App.2-CB_MIFRS_DepExp_2011'!O43-J43)","v":0}]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D44=0,+'App.2-CB_MIFRS_DepExp_2011'!O44,+'App.2-CB_MIFRS_DepExp_2011'!O44+((C44*0.5)/D44))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CB_MIFRS_DepExp_2011'!O44-J44), 0, +I44+'App.2-CB_MIFRS_DepExp_2011'!O44-J44)","v":0}]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D45=0,+'App.2-CB_MIFRS_DepExp_2011'!O45,+'App.2-CB_MIFRS_DepExp_2011'!O45+((C45*0.5)/D45))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CB_MIFRS_DepExp_2011'!O45-J45), 0, +I45+'App.2-CB_MIFRS_DepExp_2011'!O45-J45)","v":0}]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D46=0,+'App.2-CB_MIFRS_DepExp_2011'!O46,+'App.2-CB_MIFRS_DepExp_2011'!O46+((C46*0.5)/D46))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CB_MIFRS_DepExp_2011'!O46-J46), 0, +I46+'App.2-CB_MIFRS_DepExp_2011'!O46-J46)","v":0}]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D47=0,+'App.2-CB_MIFRS_DepExp_2011'!O47,+'App.2-CB_MIFRS_DepExp_2011'!O47+((C47*0.5)/D47))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CB_MIFRS_DepExp_2011'!O47-J47), 0, +I47+'App.2-CB_MIFRS_DepExp_2011'!O47-J47)","v":0}]
[1970,"Load Management Controls Customer Premises",null,null,0,{"$f":"IF(D48=0,+'App.2-CB_MIFRS_DepExp_2011'!O48,+'App.2-CB_MIFRS_DepExp_2011'!O48+((C48*0.5)/D48))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I48+'App.2-CB_MIFRS_DepExp_2011'!O48-J48), 0, +I48+'App.2-CB_MIFRS_DepExp_2011'!O48-J48)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D49=0,+'App.2-CB_MIFRS_DepExp_2011'!O49,+'App.2-CB_MIFRS_DepExp_2011'!O49+((C49*0.5)/D49))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I49+'App.2-CB_MIFRS_DepExp_2011'!O49-J49), 0, +I49+'App.2-CB_MIFRS_DepExp_2011'!O49-J49)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D50=0,+'App.2-CB_MIFRS_DepExp_2011'!O50,+'App.2-CB_MIFRS_DepExp_2011'!O50+((C50*0.5)/D50))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CB_MIFRS_DepExp_2011'!O50-J50), 0, +I50+'App.2-CB_MIFRS_DepExp_2011'!O50-J50)","v":0}]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D51=0,+'App.2-CB_MIFRS_DepExp_2011'!O51,+'App.2-CB_MIFRS_DepExp_2011'!O51+((C51*0.5)/D51))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I51+'App.2-CB_MIFRS_DepExp_2011'!O51-J51), 0, +I51+'App.2-CB_MIFRS_DepExp_2011'!O51-J51)","v":0}]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D52=0,+'App.2-CB_MIFRS_DepExp_2011'!O52,+'App.2-CB_MIFRS_DepExp_2011'!O52+((C52*0.5)/D52))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I52+'App.2-CB_MIFRS_DepExp_2011'!O52-J52), 0, +I52+'App.2-CB_MIFRS_DepExp_2011'!O52-J52)","v":0}]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D53=0,+'App.2-CB_MIFRS_DepExp_2011'!O53,+'App.2-CB_MIFRS_DepExp_2011'!O53+((C53*0.5)/D53))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I53+'App.2-CB_MIFRS_DepExp_2011'!O53-J53), 0, +I53+'App.2-CB_MIFRS_DepExp_2011'!O53-J53)","v":0}]
["etc.",null,null,null,0,{"$f":"IF(D54=0,+'App.2-CB_MIFRS_DepExp_2011'!O54,+'App.2-CB_MIFRS_DepExp_2011'!O54+((C54*0.5)/D54))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I54+'App.2-CB_MIFRS_DepExp_2011'!O54-J54), 0, +I54+'App.2-CB_MIFRS_DepExp_2011'!O54-J54)","v":0}]
[null,null,null,null,0,{"$f":"IF(D55=0,+'App.2-CB_MIFRS_DepExp_2011'!O55,+'App.2-CB_MIFRS_DepExp_2011'!O55+((C55*0.5)/D55))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I55+'App.2-CB_MIFRS_DepExp_2011'!O55-J55), 0, +I55+'App.2-CB_MIFRS_DepExp_2011'!O55-J55)","v":0}]
[null,"Total",{"$f":"SUM(C16:C55)","v":0},null,null,{"$f":"SUM(F16:F55)","v":0},0,0,0,0,0]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)",null,null,null,0]
[null,"Total",null,null,null,{"$f":"+F56+F57","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."]
[3,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CD_MIFRS_DepExp_2013","index":4,"n_rows":64,"n_cols":11,"rows_kept":64,"cut":false,"hidden":true,"merged":[[59,1,59,10],[60,1,60,10],[61,1,61,10],[63,1,64,10],[8,0,8,10],[9,0,9,10],[10,0,10,10],[13,0,14,0],[13,1,14,1],[13,6,14,6],[13,9,14,9]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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-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 Apppendix 2-B Fixed Assets, Column K\n (l)","Variance 2","Depreciation Expense on 2013 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2013 Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2012 Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = 2012 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-CC_MIFRS_DepExp_2012'!K16,+'App.2-CC_MIFRS_DepExp_2012'!K16+((C16*0.5)/D16))","v":0},null,{"$f":"IF(ISERROR(+F16-G16), 0, +F16-G16)","v":0},{"$f":"IF(D16=0,0,+(C16)/D16)","v":0},null,{"$f":"IF(ISERROR(+I16+'App.2-CC_MIFRS_DepExp_2012'!K16-J16), 0, +I16+'App.2-CC_MIFRS_DepExp_2012'!K16-J16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D17=0,+'App.2-CC_MIFRS_DepExp_2012'!K17,+'App.2-CC_MIFRS_DepExp_2012'!K17+((C17*0.5)/D17))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I17+'App.2-CC_MIFRS_DepExp_2012'!K17-J17), 0, +I17+'App.2-CC_MIFRS_DepExp_2012'!K17-J17)","v":0}]
[1805,"Land",null,null,0,{"$f":"IF(D18=0,+'App.2-CC_MIFRS_DepExp_2012'!K18,+'App.2-CC_MIFRS_DepExp_2012'!K18+((C18*0.5)/D18))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I18+'App.2-CC_MIFRS_DepExp_2012'!K18-J18), 0, +I18+'App.2-CC_MIFRS_DepExp_2012'!K18-J18)","v":0}]
[1808,"Buildings",null,null,0,{"$f":"IF(D19=0,+'App.2-CC_MIFRS_DepExp_2012'!K19,+'App.2-CC_MIFRS_DepExp_2012'!K19+((C19*0.5)/D19))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I19+'App.2-CC_MIFRS_DepExp_2012'!K19-J19), 0, +I19+'App.2-CC_MIFRS_DepExp_2012'!K19-J19)","v":0}]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D20=0,+'App.2-CC_MIFRS_DepExp_2012'!K20,+'App.2-CC_MIFRS_DepExp_2012'!K20+((C20*0.5)/D20))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I20+'App.2-CC_MIFRS_DepExp_2012'!K20-J20), 0, +I20+'App.2-CC_MIFRS_DepExp_2012'!K20-J20)","v":0}]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D21=0,+'App.2-CC_MIFRS_DepExp_2012'!K21,+'App.2-CC_MIFRS_DepExp_2012'!K21+((C21*0.5)/D21))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I21+'App.2-CC_MIFRS_DepExp_2012'!K21-J21), 0, +I21+'App.2-CC_MIFRS_DepExp_2012'!K21-J21)","v":0}]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D22=0,+'App.2-CC_MIFRS_DepExp_2012'!K22,+'App.2-CC_MIFRS_DepExp_2012'!K22+((C22*0.5)/D22))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CC_MIFRS_DepExp_2012'!K22-J22), 0, +I22+'App.2-CC_MIFRS_DepExp_2012'!K22-J22)","v":0}]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D23=0,+'App.2-CC_MIFRS_DepExp_2012'!K23,+'App.2-CC_MIFRS_DepExp_2012'!K23+((C23*0.5)/D23))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CC_MIFRS_DepExp_2012'!K23-J23), 0, +I23+'App.2-CC_MIFRS_DepExp_2012'!K23-J23)","v":0}]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D24=0,+'App.2-CC_MIFRS_DepExp_2012'!K24,+'App.2-CC_MIFRS_DepExp_2012'!K24+((C24*0.5)/D24))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CC_MIFRS_DepExp_2012'!K24-J24), 0, +I24+'App.2-CC_MIFRS_DepExp_2012'!K24-J24)","v":0}]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D25=0,+'App.2-CC_MIFRS_DepExp_2012'!K25,+'App.2-CC_MIFRS_DepExp_2012'!K25+((C25*0.5)/D25))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CC_MIFRS_DepExp_2012'!K25-J25), 0, +I25+'App.2-CC_MIFRS_DepExp_2012'!K25-J25)","v":0}]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D26=0,+'App.2-CC_MIFRS_DepExp_2012'!K26,+'App.2-CC_MIFRS_DepExp_2012'!K26+((C26*0.5)/D26))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CC_MIFRS_DepExp_2012'!K26-J26), 0, +I26+'App.2-CC_MIFRS_DepExp_2012'!K26-J26)","v":0}]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D27=0,+'App.2-CC_MIFRS_DepExp_2012'!K27,+'App.2-CC_MIFRS_DepExp_2012'!K27+((C27*0.5)/D27))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CC_MIFRS_DepExp_2012'!K27-J27), 0, +I27+'App.2-CC_MIFRS_DepExp_2012'!K27-J27)","v":0}]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D28=0,+'App.2-CC_MIFRS_DepExp_2012'!K28,+'App.2-CC_MIFRS_DepExp_2012'!K28+((C28*0.5)/D28))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CC_MIFRS_DepExp_2012'!K28-J28), 0, +I28+'App.2-CC_MIFRS_DepExp_2012'!K28-J28)","v":0}]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D29=0,+'App.2-CC_MIFRS_DepExp_2012'!K29,+'App.2-CC_MIFRS_DepExp_2012'!K29+((C29*0.5)/D29))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CC_MIFRS_DepExp_2012'!K29-J29), 0, +I29+'App.2-CC_MIFRS_DepExp_2012'!K29-J29)","v":0}]
[1860,"Meters",null,null,0,{"$f":"IF(D30=0,+'App.2-CC_MIFRS_DepExp_2012'!K30,+'App.2-CC_MIFRS_DepExp_2012'!K30+((C30*0.5)/D30))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CC_MIFRS_DepExp_2012'!K30-J30), 0, +I30+'App.2-CC_MIFRS_DepExp_2012'!K30-J30)","v":0}]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D31=0,+'App.2-CC_MIFRS_DepExp_2012'!K31,+'App.2-CC_MIFRS_DepExp_2012'!K31+((C31*0.5)/D31))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CC_MIFRS_DepExp_2012'!K31-J31), 0, +I31+'App.2-CC_MIFRS_DepExp_2012'!K31-J31)","v":0}]
[1905,"Land",null,null,0,{"$f":"IF(D32=0,+'App.2-CC_MIFRS_DepExp_2012'!K32,+'App.2-CC_MIFRS_DepExp_2012'!K32+((C32*0.5)/D32))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CC_MIFRS_DepExp_2012'!K32-J32), 0, +I32+'App.2-CC_MIFRS_DepExp_2012'!K32-J32)","v":0}]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D33=0,+'App.2-CC_MIFRS_DepExp_2012'!K33,+'App.2-CC_MIFRS_DepExp_2012'!K33+((C33*0.5)/D33))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CC_MIFRS_DepExp_2012'!K33-J33), 0, +I33+'App.2-CC_MIFRS_DepExp_2012'!K33-J33)","v":0}]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D34=0,+'App.2-CC_MIFRS_DepExp_2012'!K34,+'App.2-CC_MIFRS_DepExp_2012'!K34+((C34*0.5)/D34))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CC_MIFRS_DepExp_2012'!K34-J34), 0, +I34+'App.2-CC_MIFRS_DepExp_2012'!K34-J34)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D35=0,+'App.2-CC_MIFRS_DepExp_2012'!K35,+'App.2-CC_MIFRS_DepExp_2012'!K35+((C35*0.5)/D35))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CC_MIFRS_DepExp_2012'!K35-J35), 0, +I35+'App.2-CC_MIFRS_DepExp_2012'!K35-J35)","v":0}]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D36=0,+'App.2-CC_MIFRS_DepExp_2012'!K36,+'App.2-CC_MIFRS_DepExp_2012'!K36+((C36*0.5)/D36))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CC_MIFRS_DepExp_2012'!K36-J36), 0, +I36+'App.2-CC_MIFRS_DepExp_2012'!K36-J36)","v":0}]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D37=0,+'App.2-CC_MIFRS_DepExp_2012'!K37,+'App.2-CC_MIFRS_DepExp_2012'!K37+((C37*0.5)/D37))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CC_MIFRS_DepExp_2012'!K37-J37), 0, +I37+'App.2-CC_MIFRS_DepExp_2012'!K37-J37)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D38=0,+'App.2-CC_MIFRS_DepExp_2012'!K38,+'App.2-CC_MIFRS_DepExp_2012'!K38+((C38*0.5)/D38))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CC_MIFRS_DepExp_2012'!K38-J38), 0, +I38+'App.2-CC_MIFRS_DepExp_2012'!K38-J38)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D39=0,+'App.2-CC_MIFRS_DepExp_2012'!K39,+'App.2-CC_MIFRS_DepExp_2012'!K39+((C39*0.5)/D39))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CC_MIFRS_DepExp_2012'!K39-J39), 0, +I39+'App.2-CC_MIFRS_DepExp_2012'!K39-J39)","v":0}]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D40=0,+'App.2-CC_MIFRS_DepExp_2012'!K40,+'App.2-CC_MIFRS_DepExp_2012'!K40+((C40*0.5)/D40))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CC_MIFRS_DepExp_2012'!K40-J40), 0, +I40+'App.2-CC_MIFRS_DepExp_2012'!K40-J40)","v":0}]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D41=0,+'App.2-CC_MIFRS_DepExp_2012'!K41,+'App.2-CC_MIFRS_DepExp_2012'!K41+((C41*0.5)/D41))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CC_MIFRS_DepExp_2012'!K41-J41), 0, +I41+'App.2-CC_MIFRS_DepExp_2012'!K41-J41)","v":0}]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D42=0,+'App.2-CC_MIFRS_DepExp_2012'!K42,+'App.2-CC_MIFRS_DepExp_2012'!K42+((C42*0.5)/D42))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CC_MIFRS_DepExp_2012'!K42-J42), 0, +I42+'App.2-CC_MIFRS_DepExp_2012'!K42-J42)","v":0}]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D43=0,+'App.2-CC_MIFRS_DepExp_2012'!K43,+'App.2-CC_MIFRS_DepExp_2012'!K43+((C43*0.5)/D43))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CC_MIFRS_DepExp_2012'!K43-J43), 0, +I43+'App.2-CC_MIFRS_DepExp_2012'!K43-J43)","v":0}]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D44=0,+'App.2-CC_MIFRS_DepExp_2012'!K44,+'App.2-CC_MIFRS_DepExp_2012'!K44+((C44*0.5)/D44))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CC_MIFRS_DepExp_2012'!K44-J44), 0, +I44+'App.2-CC_MIFRS_DepExp_2012'!K44-J44)","v":0}]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D45=0,+'App.2-CC_MIFRS_DepExp_2012'!K45,+'App.2-CC_MIFRS_DepExp_2012'!K45+((C45*0.5)/D45))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CC_MIFRS_DepExp_2012'!K45-J45), 0, +I45+'App.2-CC_MIFRS_DepExp_2012'!K45-J45)","v":0}]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D46=0,+'App.2-CC_MIFRS_DepExp_2012'!K46,+'App.2-CC_MIFRS_DepExp_2012'!K46+((C46*0.5)/D46))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CC_MIFRS_DepExp_2012'!K46-J46), 0, +I46+'App.2-CC_MIFRS_DepExp_2012'!K46-J46)","v":0}]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D47=0,+'App.2-CC_MIFRS_DepExp_2012'!K47,+'App.2-CC_MIFRS_DepExp_2012'!K47+((C47*0.5)/D47))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CC_MIFRS_DepExp_2012'!K47-J47), 0, +I47+'App.2-CC_MIFRS_DepExp_2012'!K47-J47)","v":0}]
[1970,"Load Management Controls Customer Premises",null,null,0,{"$f":"IF(D48=0,+'App.2-CC_MIFRS_DepExp_2012'!K48,+'App.2-CC_MIFRS_DepExp_2012'!K48+((C48*0.5)/D48))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I48+'App.2-CC_MIFRS_DepExp_2012'!K48-J48), 0, +I48+'App.2-CC_MIFRS_DepExp_2012'!K48-J48)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D49=0,+'App.2-CC_MIFRS_DepExp_2012'!K49,+'App.2-CC_MIFRS_DepExp_2012'!K49+((C49*0.5)/D49))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I49+'App.2-CC_MIFRS_DepExp_2012'!K49-J49), 0, +I49+'App.2-CC_MIFRS_DepExp_2012'!K49-J49)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D50=0,+'App.2-CC_MIFRS_DepExp_2012'!K50,+'App.2-CC_MIFRS_DepExp_2012'!K50+((C50*0.5)/D50))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CC_MIFRS_DepExp_2012'!K50-J50), 0, +I50+'App.2-CC_MIFRS_DepExp_2012'!K50-J50)","v":0}]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D51=0,+'App.2-CC_MIFRS_DepExp_2012'!K51,+'App.2-CC_MIFRS_DepExp_2012'!K51+((C51*0.5)/D51))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I51+'App.2-CC_MIFRS_DepExp_2012'!K51-J51), 0, +I51+'App.2-CC_MIFRS_DepExp_2012'!K51-J51)","v":0}]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D52=0,+'App.2-CC_MIFRS_DepExp_2012'!K52,+'App.2-CC_MIFRS_DepExp_2012'!K52+((C52*0.5)/D52))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I52+'App.2-CC_MIFRS_DepExp_2012'!K52-J52), 0, +I52+'App.2-CC_MIFRS_DepExp_2012'!K52-J52)","v":0}]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D53=0,+'App.2-CC_MIFRS_DepExp_2012'!K53,+'App.2-CC_MIFRS_DepExp_2012'!K53+((C53*0.5)/D53))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I53+'App.2-CC_MIFRS_DepExp_2012'!K53-J53), 0, +I53+'App.2-CC_MIFRS_DepExp_2012'!K53-J53)","v":0}]
["etc.",null,null,null,0,{"$f":"IF(D54=0,+'App.2-CC_MIFRS_DepExp_2012'!K54,+'App.2-CC_MIFRS_DepExp_2012'!K54+((C54*0.5)/D54))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I54+'App.2-CC_MIFRS_DepExp_2012'!K54-J54), 0, +I54+'App.2-CC_MIFRS_DepExp_2012'!K54-J54)","v":0}]
[null,null,null,null,0,{"$f":"IF(D55=0,+'App.2-CC_MIFRS_DepExp_2012'!K55,+'App.2-CC_MIFRS_DepExp_2012'!K55+((C55*0.5)/D55))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I55+'App.2-CC_MIFRS_DepExp_2012'!K55-J55), 0, +I55+'App.2-CC_MIFRS_DepExp_2012'!K55-J55)","v":0}]
[null,"Total",{"$f":"SUM(C16:C55)","v":0},null,null,{"$f":"SUM(F16:F55)","v":0},0,0,0,0,0]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)",null,null,null,0]
[null,"Total",null,null,null,{"$f":"+F57+F56","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."]
[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-CE_MIFRS_DepExp_2014","index":5,"n_rows":63,"n_cols":8,"rows_kept":63,"cut":false,"hidden":true,"merged":[[59,1,59,7],[60,1,60,9],[61,1,61,9],[62,1,63,7],[64,1,65,7],[57,1,57,4],[8,0,8,9],[9,0,9,9],[10,0,10,9],[13,1,14,1],[13,6,14,6]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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-CE"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2012"]
[null,null,2014,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2014 Depreciation Expense 1","2014 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2013 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-CD_MIFRS_DepExp_2013'!K16,+'App.2-CD_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-CD_MIFRS_DepExp_2013'!K17,+'App.2-CD_MIFRS_DepExp_2013'!K17+((C17*0.5)/D17))","v":0},null,0]
[1805,"Land",null,null,0,{"$f":"IF(D18=0,'App.2-CD_MIFRS_DepExp_2013'!K18,+'App.2-CD_MIFRS_DepExp_2013'!K18+((C18*0.5)/D18))","v":0},null,0]
[1808,"Buildings",null,null,0,{"$f":"IF(D19=0,'App.2-CD_MIFRS_DepExp_2013'!K19,+'App.2-CD_MIFRS_DepExp_2013'!K19+((C19*0.5)/D19))","v":0},null,0]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D20=0,'App.2-CD_MIFRS_DepExp_2013'!K20,+'App.2-CD_MIFRS_DepExp_2013'!K20+((C20*0.5)/D20))","v":0},null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D21=0,'App.2-CD_MIFRS_DepExp_2013'!K21,+'App.2-CD_MIFRS_DepExp_2013'!K21+((C21*0.5)/D21))","v":0},null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D22=0,'App.2-CD_MIFRS_DepExp_2013'!K22,+'App.2-CD_MIFRS_DepExp_2013'!K22+((C22*0.5)/D22))","v":0},null,0]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D23=0,'App.2-CD_MIFRS_DepExp_2013'!K23,+'App.2-CD_MIFRS_DepExp_2013'!K23+((C23*0.5)/D23))","v":0},null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D24=0,'App.2-CD_MIFRS_DepExp_2013'!K24,+'App.2-CD_MIFRS_DepExp_2013'!K24+((C24*0.5)/D24))","v":0},null,0]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D25=0,'App.2-CD_MIFRS_DepExp_2013'!K25,+'App.2-CD_MIFRS_DepExp_2013'!K25+((C25*0.5)/D25))","v":0},null,0]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D26=0,'App.2-CD_MIFRS_DepExp_2013'!K26,+'App.2-CD_MIFRS_DepExp_2013'!K26+((C26*0.5)/D26))","v":0},null,0]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D27=0,'App.2-CD_MIFRS_DepExp_2013'!K27,+'App.2-CD_MIFRS_DepExp_2013'!K27+((C27*0.5)/D27))","v":0},null,0]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D28=0,'App.2-CD_MIFRS_DepExp_2013'!K28,+'App.2-CD_MIFRS_DepExp_2013'!K28+((C28*0.5)/D28))","v":0},null,0]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D29=0,'App.2-CD_MIFRS_DepExp_2013'!K29,+'App.2-CD_MIFRS_DepExp_2013'!K29+((C29*0.5)/D29))","v":0},null,0]
[1860,"Meters",null,null,0,{"$f":"IF(D30=0,'App.2-CD_MIFRS_DepExp_2013'!K30,+'App.2-CD_MIFRS_DepExp_2013'!K30+((C30*0.5)/D30))","v":0},null,0]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D31=0,'App.2-CD_MIFRS_DepExp_2013'!K31,+'App.2-CD_MIFRS_DepExp_2013'!K31+((C31*0.5)/D31))","v":0},null,0]
[1905,"Land",null,null,0,{"$f":"IF(D32=0,'App.2-CD_MIFRS_DepExp_2013'!K32,+'App.2-CD_MIFRS_DepExp_2013'!K32+((C32*0.5)/D32))","v":0},null,0]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D33=0,'App.2-CD_MIFRS_DepExp_2013'!K33,+'App.2-CD_MIFRS_DepExp_2013'!K33+((C33*0.5)/D33))","v":0},null,0]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D34=0,'App.2-CD_MIFRS_DepExp_2013'!K34,+'App.2-CD_MIFRS_DepExp_2013'!K34+((C34*0.5)/D34))","v":0},null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D35=0,'App.2-CD_MIFRS_DepExp_2013'!K35,+'App.2-CD_MIFRS_DepExp_2013'!K35+((C35*0.5)/D35))","v":0},null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D36=0,'App.2-CD_MIFRS_DepExp_2013'!K36,+'App.2-CD_MIFRS_DepExp_2013'!K36+((C36*0.5)/D36))","v":0},null,0]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D37=0,'App.2-CD_MIFRS_DepExp_2013'!K37,+'App.2-CD_MIFRS_DepExp_2013'!K37+((C37*0.5)/D37))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D38=0,'App.2-CD_MIFRS_DepExp_2013'!K38,+'App.2-CD_MIFRS_DepExp_2013'!K38+((C38*0.5)/D38))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D39=0,'App.2-CD_MIFRS_DepExp_2013'!K39,+'App.2-CD_MIFRS_DepExp_2013'!K39+((C39*0.5)/D39))","v":0},null,0]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D40=0,'App.2-CD_MIFRS_DepExp_2013'!K40,+'App.2-CD_MIFRS_DepExp_2013'!K40+((C40*0.5)/D40))","v":0},null,0]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D41=0,'App.2-CD_MIFRS_DepExp_2013'!K41,+'App.2-CD_MIFRS_DepExp_2013'!K41+((C41*0.5)/D41))","v":0},null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D42=0,'App.2-CD_MIFRS_DepExp_2013'!K42,+'App.2-CD_MIFRS_DepExp_2013'!K42+((C42*0.5)/D42))","v":0},null,0]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D43=0,'App.2-CD_MIFRS_DepExp_2013'!K43,+'App.2-CD_MIFRS_DepExp_2013'!K43+((C43*0.5)/D43))","v":0},null,0]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D44=0,'App.2-CD_MIFRS_DepExp_2013'!K44,+'App.2-CD_MIFRS_DepExp_2013'!K44+((C44*0.5)/D44))","v":0},null,0]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D45=0,'App.2-CD_MIFRS_DepExp_2013'!K45,+'App.2-CD_MIFRS_DepExp_2013'!K45+((C45*0.5)/D45))","v":0},null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D46=0,'App.2-CD_MIFRS_DepExp_2013'!K46,+'App.2-CD_MIFRS_DepExp_2013'!K46+((C46*0.5)/D46))","v":0},null,0]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D47=0,'App.2-CD_MIFRS_DepExp_2013'!K47,+'App.2-CD_MIFRS_DepExp_2013'!K47+((C47*0.5)/D47))","v":0},null,0]
[1970,"Load Management Controls Customer Premises",null,null,0,{"$f":"IF(D48=0,'App.2-CD_MIFRS_DepExp_2013'!K48,+'App.2-CD_MIFRS_DepExp_2013'!K48+((C48*0.5)/D48))","v":0},null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D49=0,'App.2-CD_MIFRS_DepExp_2013'!K49,+'App.2-CD_MIFRS_DepExp_2013'!K49+((C49*0.5)/D49))","v":0},null,0]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D50=0,'App.2-CD_MIFRS_DepExp_2013'!K50,+'App.2-CD_MIFRS_DepExp_2013'!K50+((C50*0.5)/D50))","v":0},null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D51=0,'App.2-CD_MIFRS_DepExp_2013'!K51,+'App.2-CD_MIFRS_DepExp_2013'!K51+((C51*0.5)/D51))","v":0},null,0]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D52=0,'App.2-CD_MIFRS_DepExp_2013'!K52,+'App.2-CD_MIFRS_DepExp_2013'!K52+((C52*0.5)/D52))","v":0},null,0]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D53=0,'App.2-CD_MIFRS_DepExp_2013'!K53,+'App.2-CD_MIFRS_DepExp_2013'!K53+((C53*0.5)/D53))","v":0},null,0]
["etc.",null,null,null,0,{"$f":"IF(D54=0,'App.2-CD_MIFRS_DepExp_2013'!K54,+'App.2-CD_MIFRS_DepExp_2013'!K54+((C54*0.5)/D54))","v":0},null,0]
[null,null,null,null,0,{"$f":"IF(D55=0,'App.2-CD_MIFRS_DepExp_2013'!K55,+'App.2-CD_MIFRS_DepExp_2013'!K55+((C55*0.5)/D55))","v":0},null,0]
[null,"Total",{"$f":"SUM(C16:C55)","v":0},null,null,{"$f":"SUM(F16:F55)","v":0},{"$f":"SUM(G16:G55)","v":0},{"$f":"SUM(H16:H55)","v":0}]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,"Total Depreciation expense to be included in the test year revenue requirement",null,null,null,{"$f":"SUM(F56:F57)","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-CF_CGAAP_DepExp_2012","index":6,"n_rows":63,"n_cols":12,"rows_kept":63,"cut":false,"hidden":true,"merged":[[59,1,59,11],[60,1,61,9],[62,1,63,11],[8,0,8,11],[9,0,9,11],[10,0,10,11],[13,0,14,0],[13,1,14,1],[13,10,14,10]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CF"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013"]
[null,null,"Year",2012,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2012","Less Fully Depreciated","Net for Depreciation","Additions","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)","(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]
[1970,"Load Management Controls Customer Premises",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]
[1990,"Other Tangible Property",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:C55)","v":0},{"$f":"SUM(D16:D55)","v":0},{"$f":"SUM(E16:E55)","v":0},{"$f":"SUM(F16:F55)","v":0},{"$f":"SUM(G16:G55)","v":0},null,null,{"$f":"SUM(J16:J55)","v":0},{"$f":"SUM(K16:K55)","v":0},{"$f":"SUM(L16:L55)","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_2012","index":7,"n_rows":68,"n_cols":15,"rows_kept":68,"cut":false,"hidden":true,"merged":[[67,1,68,14],[60,1,60,14],[61,1,61,14],[62,1,62,14],[63,1,63,14],[64,1,64,14],[65,1,65,14],[8,0,8,14],[9,0,9,14],[10,0,10,14],[13,0,14,0],[13,1,14,1],[13,10,14,10],[13,13,14,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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]
[1970,"Load Management Controls Customer Premises",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]
[1990,"Other Tangible Property",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",{"$f":"SUM(C16:C55)","v":0},{"$f":"SUM(D16:D55)","v":0},null,null,null,{"$f":"SUM(H16:H55)","v":0},0,0,0,0,0,{"$f":"SUM(N16:N55)","v":0},0]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)",null,null,null,null,null,null,null,0]
[null,"Total",null,null,null,null,null,null,null,{"$f":"+J56+J57","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."]
[3,"The applicant should ensure that the years for new additions of assets are the asset useful lives determined by management in accordance with IFRS. "]
[4,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding 2012 additions) under IFRS.  For example, Asset A had a useful life of 20 years under CGAAP.  On January 1, 2012, the date of transition, Asset A was 3 years depreciated. As a result, Asset A would have a remaining service life of 17 years (20 years less 3 years) under CGAAP as of January 1, 2012.  Due to the transition to IFRS, management re-assessed the asset useful lives under IFRS principles and concluded that the revised useful life of Asset A is now 30 years. Therefore, the average remaining useful life of opening balance of Asset A is determined to be 27 years (30 years less 3 years) under IFRS as of January 1, 2012."]
[5," NBV must exclude assets still on the books but which have been fully amortized or depreciated."]
[6,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CH_MIFRS_DepExp_2013","index":8,"n_rows":64,"n_cols":11,"rows_kept":64,"cut":false,"hidden":true,"merged":[[59,1,59,10],[60,1,60,10],[61,1,61,10],[63,1,64,10],[8,0,8,10],[9,0,9,10],[10,0,10,10],[13,0,14,0],[13,1,14,1],[13,6,14,6],[13,9,14,9]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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-CH"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013"]
[null,null,2013,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2013 Depreciation Expense 1","2013 Depreciation Expense per Apppendix 2-B Fixed Assets, Column K\n (l)","Variance 2","Depreciation Expense on 2013 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2013 Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2012 Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = 2012 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-CG_MIFRS_DepExp_2012'!O16,+'App.2-CG_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,{"$f":"IF(ISERROR(+I16+'App.2-CG_MIFRS_DepExp_2012'!O16-J16), 0, +I16+'App.2-CG_MIFRS_DepExp_2012'!O16-J16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D17=0,+'App.2-CG_MIFRS_DepExp_2012'!O17,+'App.2-CG_MIFRS_DepExp_2012'!O17+((C17*0.5)/D17))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I17+'App.2-CG_MIFRS_DepExp_2012'!O17-J17), 0, +I17+'App.2-CG_MIFRS_DepExp_2012'!O17-J17)","v":0}]
[1805,"Land",null,null,0,{"$f":"IF(D18=0,+'App.2-CG_MIFRS_DepExp_2012'!O18,+'App.2-CG_MIFRS_DepExp_2012'!O18+((C18*0.5)/D18))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I18+'App.2-CG_MIFRS_DepExp_2012'!O18-J18), 0, +I18+'App.2-CG_MIFRS_DepExp_2012'!O18-J18)","v":0}]
[1808,"Buildings",null,null,0,{"$f":"IF(D19=0,+'App.2-CG_MIFRS_DepExp_2012'!O19,+'App.2-CG_MIFRS_DepExp_2012'!O19+((C19*0.5)/D19))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I19+'App.2-CG_MIFRS_DepExp_2012'!O19-J19), 0, +I19+'App.2-CG_MIFRS_DepExp_2012'!O19-J19)","v":0}]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D20=0,+'App.2-CG_MIFRS_DepExp_2012'!O20,+'App.2-CG_MIFRS_DepExp_2012'!O20+((C20*0.5)/D20))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I20+'App.2-CG_MIFRS_DepExp_2012'!O20-J20), 0, +I20+'App.2-CG_MIFRS_DepExp_2012'!O20-J20)","v":0}]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D21=0,+'App.2-CG_MIFRS_DepExp_2012'!O21,+'App.2-CG_MIFRS_DepExp_2012'!O21+((C21*0.5)/D21))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I21+'App.2-CG_MIFRS_DepExp_2012'!O21-J21), 0, +I21+'App.2-CG_MIFRS_DepExp_2012'!O21-J21)","v":0}]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D22=0,+'App.2-CG_MIFRS_DepExp_2012'!O22,+'App.2-CG_MIFRS_DepExp_2012'!O22+((C22*0.5)/D22))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CG_MIFRS_DepExp_2012'!O22-J22), 0, +I22+'App.2-CG_MIFRS_DepExp_2012'!O22-J22)","v":0}]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D23=0,+'App.2-CG_MIFRS_DepExp_2012'!O23,+'App.2-CG_MIFRS_DepExp_2012'!O23+((C23*0.5)/D23))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CG_MIFRS_DepExp_2012'!O23-J23), 0, +I23+'App.2-CG_MIFRS_DepExp_2012'!O23-J23)","v":0}]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D24=0,+'App.2-CG_MIFRS_DepExp_2012'!O24,+'App.2-CG_MIFRS_DepExp_2012'!O24+((C24*0.5)/D24))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CG_MIFRS_DepExp_2012'!O24-J24), 0, +I24+'App.2-CG_MIFRS_DepExp_2012'!O24-J24)","v":0}]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D25=0,+'App.2-CG_MIFRS_DepExp_2012'!O25,+'App.2-CG_MIFRS_DepExp_2012'!O25+((C25*0.5)/D25))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CG_MIFRS_DepExp_2012'!O25-J25), 0, +I25+'App.2-CG_MIFRS_DepExp_2012'!O25-J25)","v":0}]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D26=0,+'App.2-CG_MIFRS_DepExp_2012'!O26,+'App.2-CG_MIFRS_DepExp_2012'!O26+((C26*0.5)/D26))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CG_MIFRS_DepExp_2012'!O26-J26), 0, +I26+'App.2-CG_MIFRS_DepExp_2012'!O26-J26)","v":0}]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D27=0,+'App.2-CG_MIFRS_DepExp_2012'!O27,+'App.2-CG_MIFRS_DepExp_2012'!O27+((C27*0.5)/D27))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CG_MIFRS_DepExp_2012'!O27-J27), 0, +I27+'App.2-CG_MIFRS_DepExp_2012'!O27-J27)","v":0}]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D28=0,+'App.2-CG_MIFRS_DepExp_2012'!O28,+'App.2-CG_MIFRS_DepExp_2012'!O28+((C28*0.5)/D28))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CG_MIFRS_DepExp_2012'!O28-J28), 0, +I28+'App.2-CG_MIFRS_DepExp_2012'!O28-J28)","v":0}]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D29=0,+'App.2-CG_MIFRS_DepExp_2012'!O29,+'App.2-CG_MIFRS_DepExp_2012'!O29+((C29*0.5)/D29))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CG_MIFRS_DepExp_2012'!O29-J29), 0, +I29+'App.2-CG_MIFRS_DepExp_2012'!O29-J29)","v":0}]
[1860,"Meters",null,null,0,{"$f":"IF(D30=0,+'App.2-CG_MIFRS_DepExp_2012'!O30,+'App.2-CG_MIFRS_DepExp_2012'!O30+((C30*0.5)/D30))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CG_MIFRS_DepExp_2012'!O30-J30), 0, +I30+'App.2-CG_MIFRS_DepExp_2012'!O30-J30)","v":0}]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D31=0,+'App.2-CG_MIFRS_DepExp_2012'!O31,+'App.2-CG_MIFRS_DepExp_2012'!O31+((C31*0.5)/D31))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CG_MIFRS_DepExp_2012'!O31-J31), 0, +I31+'App.2-CG_MIFRS_DepExp_2012'!O31-J31)","v":0}]
[1905,"Land",null,null,0,{"$f":"IF(D32=0,+'App.2-CG_MIFRS_DepExp_2012'!O32,+'App.2-CG_MIFRS_DepExp_2012'!O32+((C32*0.5)/D32))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CG_MIFRS_DepExp_2012'!O32-J32), 0, +I32+'App.2-CG_MIFRS_DepExp_2012'!O32-J32)","v":0}]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D33=0,+'App.2-CG_MIFRS_DepExp_2012'!O33,+'App.2-CG_MIFRS_DepExp_2012'!O33+((C33*0.5)/D33))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CG_MIFRS_DepExp_2012'!O33-J33), 0, +I33+'App.2-CG_MIFRS_DepExp_2012'!O33-J33)","v":0}]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D34=0,+'App.2-CG_MIFRS_DepExp_2012'!O34,+'App.2-CG_MIFRS_DepExp_2012'!O34+((C34*0.5)/D34))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CG_MIFRS_DepExp_2012'!O34-J34), 0, +I34+'App.2-CG_MIFRS_DepExp_2012'!O34-J34)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D35=0,+'App.2-CG_MIFRS_DepExp_2012'!O35,+'App.2-CG_MIFRS_DepExp_2012'!O35+((C35*0.5)/D35))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CG_MIFRS_DepExp_2012'!O35-J35), 0, +I35+'App.2-CG_MIFRS_DepExp_2012'!O35-J35)","v":0}]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D36=0,+'App.2-CG_MIFRS_DepExp_2012'!O36,+'App.2-CG_MIFRS_DepExp_2012'!O36+((C36*0.5)/D36))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CG_MIFRS_DepExp_2012'!O36-J36), 0, +I36+'App.2-CG_MIFRS_DepExp_2012'!O36-J36)","v":0}]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D37=0,+'App.2-CG_MIFRS_DepExp_2012'!O37,+'App.2-CG_MIFRS_DepExp_2012'!O37+((C37*0.5)/D37))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CG_MIFRS_DepExp_2012'!O37-J37), 0, +I37+'App.2-CG_MIFRS_DepExp_2012'!O37-J37)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D38=0,+'App.2-CG_MIFRS_DepExp_2012'!O38,+'App.2-CG_MIFRS_DepExp_2012'!O38+((C38*0.5)/D38))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CG_MIFRS_DepExp_2012'!O38-J38), 0, +I38+'App.2-CG_MIFRS_DepExp_2012'!O38-J38)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D39=0,+'App.2-CG_MIFRS_DepExp_2012'!O39,+'App.2-CG_MIFRS_DepExp_2012'!O39+((C39*0.5)/D39))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CG_MIFRS_DepExp_2012'!O39-J39), 0, +I39+'App.2-CG_MIFRS_DepExp_2012'!O39-J39)","v":0}]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D40=0,+'App.2-CG_MIFRS_DepExp_2012'!O40,+'App.2-CG_MIFRS_DepExp_2012'!O40+((C40*0.5)/D40))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CG_MIFRS_DepExp_2012'!O40-J40), 0, +I40+'App.2-CG_MIFRS_DepExp_2012'!O40-J40)","v":0}]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D41=0,+'App.2-CG_MIFRS_DepExp_2012'!O41,+'App.2-CG_MIFRS_DepExp_2012'!O41+((C41*0.5)/D41))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CG_MIFRS_DepExp_2012'!O41-J41), 0, +I41+'App.2-CG_MIFRS_DepExp_2012'!O41-J41)","v":0}]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D42=0,+'App.2-CG_MIFRS_DepExp_2012'!O42,+'App.2-CG_MIFRS_DepExp_2012'!O42+((C42*0.5)/D42))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CG_MIFRS_DepExp_2012'!O42-J42), 0, +I42+'App.2-CG_MIFRS_DepExp_2012'!O42-J42)","v":0}]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D43=0,+'App.2-CG_MIFRS_DepExp_2012'!O43,+'App.2-CG_MIFRS_DepExp_2012'!O43+((C43*0.5)/D43))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CG_MIFRS_DepExp_2012'!O43-J43), 0, +I43+'App.2-CG_MIFRS_DepExp_2012'!O43-J43)","v":0}]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D44=0,+'App.2-CG_MIFRS_DepExp_2012'!O44,+'App.2-CG_MIFRS_DepExp_2012'!O44+((C44*0.5)/D44))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CG_MIFRS_DepExp_2012'!O44-J44), 0, +I44+'App.2-CG_MIFRS_DepExp_2012'!O44-J44)","v":0}]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D45=0,+'App.2-CG_MIFRS_DepExp_2012'!O45,+'App.2-CG_MIFRS_DepExp_2012'!O45+((C45*0.5)/D45))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CG_MIFRS_DepExp_2012'!O45-J45), 0, +I45+'App.2-CG_MIFRS_DepExp_2012'!O45-J45)","v":0}]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D46=0,+'App.2-CG_MIFRS_DepExp_2012'!O46,+'App.2-CG_MIFRS_DepExp_2012'!O46+((C46*0.5)/D46))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CG_MIFRS_DepExp_2012'!O46-J46), 0, +I46+'App.2-CG_MIFRS_DepExp_2012'!O46-J46)","v":0}]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D47=0,+'App.2-CG_MIFRS_DepExp_2012'!O47,+'App.2-CG_MIFRS_DepExp_2012'!O47+((C47*0.5)/D47))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CG_MIFRS_DepExp_2012'!O47-J47), 0, +I47+'App.2-CG_MIFRS_DepExp_2012'!O47-J47)","v":0}]
[1970,"Load Management Controls Customer Premises",null,null,0,{"$f":"IF(D48=0,+'App.2-CG_MIFRS_DepExp_2012'!O48,+'App.2-CG_MIFRS_DepExp_2012'!O48+((C48*0.5)/D48))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I48+'App.2-CG_MIFRS_DepExp_2012'!O48-J48), 0, +I48+'App.2-CG_MIFRS_DepExp_2012'!O48-J48)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D49=0,+'App.2-CG_MIFRS_DepExp_2012'!O49,+'App.2-CG_MIFRS_DepExp_2012'!O49+((C49*0.5)/D49))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I49+'App.2-CG_MIFRS_DepExp_2012'!O49-J49), 0, +I49+'App.2-CG_MIFRS_DepExp_2012'!O49-J49)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D50=0,+'App.2-CG_MIFRS_DepExp_2012'!O50,+'App.2-CG_MIFRS_DepExp_2012'!O50+((C50*0.5)/D50))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CG_MIFRS_DepExp_2012'!O50-J50), 0, +I50+'App.2-CG_MIFRS_DepExp_2012'!O50-J50)","v":0}]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D51=0,+'App.2-CG_MIFRS_DepExp_2012'!O51,+'App.2-CG_MIFRS_DepExp_2012'!O51+((C51*0.5)/D51))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I51+'App.2-CG_MIFRS_DepExp_2012'!O51-J51), 0, +I51+'App.2-CG_MIFRS_DepExp_2012'!O51-J51)","v":0}]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D52=0,+'App.2-CG_MIFRS_DepExp_2012'!O52,+'App.2-CG_MIFRS_DepExp_2012'!O52+((C52*0.5)/D52))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I52+'App.2-CG_MIFRS_DepExp_2012'!O52-J52), 0, +I52+'App.2-CG_MIFRS_DepExp_2012'!O52-J52)","v":0}]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D53=0,+'App.2-CG_MIFRS_DepExp_2012'!O53,+'App.2-CG_MIFRS_DepExp_2012'!O53+((C53*0.5)/D53))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I53+'App.2-CG_MIFRS_DepExp_2012'!O53-J53), 0, +I53+'App.2-CG_MIFRS_DepExp_2012'!O53-J53)","v":0}]
["etc.",null,null,null,0,{"$f":"IF(D54=0,+'App.2-CG_MIFRS_DepExp_2012'!O54,+'App.2-CG_MIFRS_DepExp_2012'!O54+((C54*0.5)/D54))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I54+'App.2-CG_MIFRS_DepExp_2012'!O54-J54), 0, +I54+'App.2-CG_MIFRS_DepExp_2012'!O54-J54)","v":0}]
[null,null,null,null,0,{"$f":"IF(D55=0,+'App.2-CG_MIFRS_DepExp_2012'!O55,+'App.2-CG_MIFRS_DepExp_2012'!O55+((C55*0.5)/D55))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I55+'App.2-CG_MIFRS_DepExp_2012'!O55-J55), 0, +I55+'App.2-CG_MIFRS_DepExp_2012'!O55-J55)","v":0}]
[null,"Total",{"$f":"SUM(C16:C55)","v":0},null,null,{"$f":"SUM(F16:F55)","v":0},0,0,0,0,0]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)",null,null,null,0]
[null,"Total",null,null,null,{"$f":"+F57+F56","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."]
[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-CI_MIFRS_DepExp_2014","index":9,"n_rows":63,"n_cols":8,"rows_kept":63,"cut":false,"hidden":true,"merged":[[59,1,59,7],[60,1,60,9],[61,1,61,9],[62,1,63,7],[64,1,65,7],[57,1,57,4],[8,0,8,9],[9,0,9,9],[10,0,10,9],[13,1,14,1],[13,6,14,6]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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-CI"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013"]
[null,null,2014,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2014 Depreciation Expense 1","2014 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2013 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-CH_MIFRS_DepExp_2013'!K16,+'App.2-CH_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-CH_MIFRS_DepExp_2013'!K17,+'App.2-CH_MIFRS_DepExp_2013'!K17+((C17*0.5)/D17))","v":0},null,0]
[1805,"Land",null,null,0,{"$f":"IF(D18=0,'App.2-CH_MIFRS_DepExp_2013'!K18,+'App.2-CH_MIFRS_DepExp_2013'!K18+((C18*0.5)/D18))","v":0},null,0]
[1808,"Buildings",null,null,0,{"$f":"IF(D19=0,'App.2-CH_MIFRS_DepExp_2013'!K19,+'App.2-CH_MIFRS_DepExp_2013'!K19+((C19*0.5)/D19))","v":0},null,0]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D20=0,'App.2-CH_MIFRS_DepExp_2013'!K20,+'App.2-CH_MIFRS_DepExp_2013'!K20+((C20*0.5)/D20))","v":0},null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D21=0,'App.2-CH_MIFRS_DepExp_2013'!K21,+'App.2-CH_MIFRS_DepExp_2013'!K21+((C21*0.5)/D21))","v":0},null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D22=0,'App.2-CH_MIFRS_DepExp_2013'!K22,+'App.2-CH_MIFRS_DepExp_2013'!K22+((C22*0.5)/D22))","v":0},null,0]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D23=0,'App.2-CH_MIFRS_DepExp_2013'!K23,+'App.2-CH_MIFRS_DepExp_2013'!K23+((C23*0.5)/D23))","v":0},null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D24=0,'App.2-CH_MIFRS_DepExp_2013'!K24,+'App.2-CH_MIFRS_DepExp_2013'!K24+((C24*0.5)/D24))","v":0},null,0]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D25=0,'App.2-CH_MIFRS_DepExp_2013'!K25,+'App.2-CH_MIFRS_DepExp_2013'!K25+((C25*0.5)/D25))","v":0},null,0]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D26=0,'App.2-CH_MIFRS_DepExp_2013'!K26,+'App.2-CH_MIFRS_DepExp_2013'!K26+((C26*0.5)/D26))","v":0},null,0]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D27=0,'App.2-CH_MIFRS_DepExp_2013'!K27,+'App.2-CH_MIFRS_DepExp_2013'!K27+((C27*0.5)/D27))","v":0},null,0]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D28=0,'App.2-CH_MIFRS_DepExp_2013'!K28,+'App.2-CH_MIFRS_DepExp_2013'!K28+((C28*0.5)/D28))","v":0},null,0]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D29=0,'App.2-CH_MIFRS_DepExp_2013'!K29,+'App.2-CH_MIFRS_DepExp_2013'!K29+((C29*0.5)/D29))","v":0},null,0]
[1860,"Meters",null,null,0,{"$f":"IF(D30=0,'App.2-CH_MIFRS_DepExp_2013'!K30,+'App.2-CH_MIFRS_DepExp_2013'!K30+((C30*0.5)/D30))","v":0},null,0]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D31=0,'App.2-CH_MIFRS_DepExp_2013'!K31,+'App.2-CH_MIFRS_DepExp_2013'!K31+((C31*0.5)/D31))","v":0},null,0]
[1905,"Land",null,null,0,{"$f":"IF(D32=0,'App.2-CH_MIFRS_DepExp_2013'!K32,+'App.2-CH_MIFRS_DepExp_2013'!K32+((C32*0.5)/D32))","v":0},null,0]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D33=0,'App.2-CH_MIFRS_DepExp_2013'!K33,+'App.2-CH_MIFRS_DepExp_2013'!K33+((C33*0.5)/D33))","v":0},null,0]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D34=0,'App.2-CH_MIFRS_DepExp_2013'!K34,+'App.2-CH_MIFRS_DepExp_2013'!K34+((C34*0.5)/D34))","v":0},null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D35=0,'App.2-CH_MIFRS_DepExp_2013'!K35,+'App.2-CH_MIFRS_DepExp_2013'!K35+((C35*0.5)/D35))","v":0},null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D36=0,'App.2-CH_MIFRS_DepExp_2013'!K36,+'App.2-CH_MIFRS_DepExp_2013'!K36+((C36*0.5)/D36))","v":0},null,0]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D37=0,'App.2-CH_MIFRS_DepExp_2013'!K37,+'App.2-CH_MIFRS_DepExp_2013'!K37+((C37*0.5)/D37))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D38=0,'App.2-CH_MIFRS_DepExp_2013'!K38,+'App.2-CH_MIFRS_DepExp_2013'!K38+((C38*0.5)/D38))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D39=0,'App.2-CH_MIFRS_DepExp_2013'!K39,+'App.2-CH_MIFRS_DepExp_2013'!K39+((C39*0.5)/D39))","v":0},null,0]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D40=0,'App.2-CH_MIFRS_DepExp_2013'!K40,+'App.2-CH_MIFRS_DepExp_2013'!K40+((C40*0.5)/D40))","v":0},null,0]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D41=0,'App.2-CH_MIFRS_DepExp_2013'!K41,+'App.2-CH_MIFRS_DepExp_2013'!K41+((C41*0.5)/D41))","v":0},null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D42=0,'App.2-CH_MIFRS_DepExp_2013'!K42,+'App.2-CH_MIFRS_DepExp_2013'!K42+((C42*0.5)/D42))","v":0},null,0]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D43=0,'App.2-CH_MIFRS_DepExp_2013'!K43,+'App.2-CH_MIFRS_DepExp_2013'!K43+((C43*0.5)/D43))","v":0},null,0]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D44=0,'App.2-CH_MIFRS_DepExp_2013'!K44,+'App.2-CH_MIFRS_DepExp_2013'!K44+((C44*0.5)/D44))","v":0},null,0]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D45=0,'App.2-CH_MIFRS_DepExp_2013'!K45,+'App.2-CH_MIFRS_DepExp_2013'!K45+((C45*0.5)/D45))","v":0},null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D46=0,'App.2-CH_MIFRS_DepExp_2013'!K46,+'App.2-CH_MIFRS_DepExp_2013'!K46+((C46*0.5)/D46))","v":0},null,0]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D47=0,'App.2-CH_MIFRS_DepExp_2013'!K47,+'App.2-CH_MIFRS_DepExp_2013'!K47+((C47*0.5)/D47))","v":0},null,0]
[1970,"Load Management Controls Customer Premises",null,null,0,{"$f":"IF(D48=0,'App.2-CH_MIFRS_DepExp_2013'!K48,+'App.2-CH_MIFRS_DepExp_2013'!K48+((C48*0.5)/D48))","v":0},null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D49=0,'App.2-CH_MIFRS_DepExp_2013'!K49,+'App.2-CH_MIFRS_DepExp_2013'!K49+((C49*0.5)/D49))","v":0},null,0]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D50=0,'App.2-CH_MIFRS_DepExp_2013'!K50,+'App.2-CH_MIFRS_DepExp_2013'!K50+((C50*0.5)/D50))","v":0},null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D51=0,'App.2-CH_MIFRS_DepExp_2013'!K51,+'App.2-CH_MIFRS_DepExp_2013'!K51+((C51*0.5)/D51))","v":0},null,0]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D52=0,'App.2-CH_MIFRS_DepExp_2013'!K52,+'App.2-CH_MIFRS_DepExp_2013'!K52+((C52*0.5)/D52))","v":0},null,0]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D53=0,'App.2-CH_MIFRS_DepExp_2013'!K53,+'App.2-CH_MIFRS_DepExp_2013'!K53+((C53*0.5)/D53))","v":0},null,0]
["etc.",null,null,null,0,{"$f":"IF(D54=0,'App.2-CH_MIFRS_DepExp_2013'!K54,+'App.2-CH_MIFRS_DepExp_2013'!K54+((C54*0.5)/D54))","v":0},null,0]
[null,null,null,null,0,{"$f":"IF(D55=0,'App.2-CH_MIFRS_DepExp_2013'!K55,+'App.2-CH_MIFRS_DepExp_2013'!K55+((C55*0.5)/D55))","v":0},null,0]
[null,"Total",{"$f":"SUM(C16:C55)","v":0},null,null,{"$f":"SUM(F16:F55)","v":0},{"$f":"SUM(G16:G55)","v":0},{"$f":"SUM(H16:H55)","v":0}]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)",null,null,null,0]
[null,"Total Depreciation expense to be included in the test year revenue requirement",null,null,null,{"$f":"SUM(F56:F57)","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-CJ_CGAAP_DepExp_2012","index":10,"n_rows":61,"n_cols":12,"rows_kept":61,"cut":false,"hidden":true,"merged":[[58,1,58,11],[59,1,59,11],[60,0,62,0],[60,1,62,11],[8,0,8,11],[9,0,9,11],[10,0,10,11],[13,0,14,0],[13,1,14,1],[13,10,14,10]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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-CJ"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2014"]
[null,null,"Year",2012,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2012","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2012 Depreciation Expense","2012 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"C16-D16","v":0},null,{"$f":"E16+0.5*F16","v":0},null,{"$f":"IF(H16=0,\"\",1/H16)","v":""},{"$f":"IF(H16=0,0,G16/H16)","v":0},null,{"$f":"IF(ISERROR(+J16-K16), \"\", +J16-K16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,{"$f":"C17-D17","v":0},null,{"$f":"E17+0.5*F17","v":0},null,"",0,null,{"$f":"IF(ISERROR(+J17-K17), \"\", +J17-K17)","v":0}]
[1805,"Land",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings",null,null,0,null,0,null,"",0,null,0]
[1810,"Leasehold Improvements",null,null,0,null,0,null,"",0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,null,0,null,"",0,null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,null,0,null,"",0,null,0]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,"",0,null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1835,"Overhead Conductors & Devices",null,null,0,null,0,null,"",0,null,0]
[1840,"Underground Conduit",null,null,0,null,0,null,"",0,null,0]
[1845,"Underground Conductors & Devices",null,null,0,null,0,null,"",0,null,0]
[1850,"Line Transformers",null,null,0,null,0,null,"",0,null,0]
[1855,"Services (Overhead & Underground)",null,null,0,null,0,null,"",0,null,0]
[1860,"Meters",null,null,0,null,0,null,"",0,null,0]
[1860,"Meters (Smart Meters)",null,null,0,null,0,null,"",0,null,0]
[1905,"Land",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1910,"Leasehold Improvements",null,null,0,null,0,null,"",0,null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,null,0,null,"",0,null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equipment - Hardware",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,null,0,null,"",0,null,0]
[1930,"Transportation Equipment",null,null,0,null,0,null,"",0,null,0]
[1935,"Stores Equipment",null,null,0,null,0,null,"",0,null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,null,0,null,"",0,null,0]
[1945,"Measurement & Testing Equipment",null,null,0,null,0,null,"",0,null,0]
[1950,"Power Operated Equipment",null,null,0,null,0,null,"",0,null,0]
[1955,"Communications Equipment",null,null,0,null,0,null,"",0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,0,null,"",0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,null,"",0,null,0]
[1970,"Load Management Controls Customer Premises",null,null,0,null,0,null,"",0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,null,0,null,"",0,null,0]
[1980,"System Supervisor Equipment",null,null,0,null,0,null,"",0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,"",0,null,0]
[1990,"Other Tangible Property",null,null,0,null,0,null,"",0,null,0]
[1995,"Contributions & Grants",null,null,0,null,0,null,"",0,null,0]
["etc.",null,null,null,0,null,0,null,"",0,null,0]
[null,null,null,null,0,null,0,null,"",0,null,0]
[null,"Total",{"$f":"SUM(C16:C55)","v":0},{"$f":"SUM(D16:D55)","v":0},{"$f":"SUM(E16:E55)","v":0},{"$f":"SUM(F16:F55)","v":0},{"$f":"SUM(G16:G55)","v":0},null,null,{"$f":"SUM(J16:J55)","v":0},{"$f":"SUM(K16:K55)","v":0},{"$f":"SUM(L16:L55)","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-CK_CGAAP_DepExp_2013","index":11,"n_rows":62,"n_cols":12,"rows_kept":62,"cut":false,"hidden":true,"merged":[[58,1,58,11],[59,1,59,11],[61,1,62,11],[8,0,8,11],[9,0,9,11],[10,0,10,11],[13,0,14,0],[13,1,14,1],[13,10,14,10]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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-CK"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2014"]
[null,null,"Year",2013,"CGAAP"]
[]
["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","2013 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)",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]
[1970,"Load Management Controls Customer Premises",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]
[1990,"Other Tangible Property",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:C55)","v":0},{"$f":"SUM(D16:D55)","v":0},{"$f":"SUM(E16:E55)","v":0},{"$f":"SUM(F16:F55)","v":0},{"$f":"SUM(G16:G55)","v":0},null,null,{"$f":"SUM(J16:J55)","v":0},{"$f":"SUM(K16:K55)","v":0},{"$f":"SUM(L16:L55)","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-CL_MIFRS_DepExp_2013","index":12,"n_rows":68,"n_cols":15,"rows_kept":68,"cut":false,"hidden":true,"merged":[[67,1,69,11],[60,1,60,14],[61,1,61,14],[62,1,62,14],[63,1,63,14],[64,1,64,14],[65,1,65,14],[8,0,8,14],[9,0,9,14],[10,0,10,14],[13,0,14,0],[13,1,14,1],[13,10,14,10],[13,13,14,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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-CL"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2014"]
[null,null,"Year",2013,"MIFRS"]
[]
["Account","Description","Opening NBV as at Jan 1, 2013 5","Additions","Average Remaining Life of Opening NBV 4","Years (new additions only) 3","Depreciation Rate on New Additions","Depreciation Expense on Opening NBV","Depreciation Expense on Additions 1","2013 Depreciation Expense","2013 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2","Depreciation Expense on 2013 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2013 Full Year Depreciation 6"]
[null,null,"(a)","(d)","(i)","(f)","(g) = 1 / (f)","(j) = (a) / (i)","(h)=((d)*0.5)/(f) ","(k) = (j) + (h)",null,"(m) = (k) - (l)","(n)=((d))/(f) ",null,"(p) = (j) + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",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]
[1970,"Load Management Controls Customer Premises",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]
[1990,"Other Tangible Property",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",{"$f":"SUM(C16:C55)","v":0},{"$f":"SUM(D16:D55)","v":0},null,null,null,{"$f":"SUM(H16:H55)","v":0},0,0,0,0,0,{"$f":"SUM(N16:N55)","v":0},0]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)",null,null,null,null,null,null,null,0]
[null,"Total",null,null,null,null,null,null,null,{"$f":"+J56+J57","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."]
[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 2013 additions) under IFRS.  For example, Asset A had a useful life of 20 years under CGAAP.  On January 1, 2013, 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, 2013.  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, 2013."]
[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-CM_MIFRS_DepExp_2014","index":13,"n_rows":65,"n_cols":10,"rows_kept":65,"cut":false,"hidden":true,"merged":[[57,1,57,4],[60,1,60,9],[61,1,61,9],[64,1,65,9],[66,1,67,9],[8,0,8,9],[9,0,9,9],[10,0,10,9],[13,0,14,0],[13,1,14,1],[13,6,14,6]]}
[null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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-CM"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2014"]
[null,null,"Year",2014,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2014 Depreciation Expense 1","2014 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2013 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-CL_MIFRS_DepExp_2013'!O16,+'App.2-CL_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-CL_MIFRS_DepExp_2013'!O17,+'App.2-CL_MIFRS_DepExp_2013'!O17+((C17*0.5)/D17))","v":0},null,0]
[1805,"Land",null,null,0,{"$f":"IF(D18=0,'App.2-CL_MIFRS_DepExp_2013'!O18,+'App.2-CL_MIFRS_DepExp_2013'!O18+((C18*0.5)/D18))","v":0},null,0]
[1808,"Buildings",null,null,0,{"$f":"IF(D19=0,'App.2-CL_MIFRS_DepExp_2013'!O19,+'App.2-CL_MIFRS_DepExp_2013'!O19+((C19*0.5)/D19))","v":0},null,0]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D20=0,'App.2-CL_MIFRS_DepExp_2013'!O20,+'App.2-CL_MIFRS_DepExp_2013'!O20+((C20*0.5)/D20))","v":0},null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D21=0,'App.2-CL_MIFRS_DepExp_2013'!O21,+'App.2-CL_MIFRS_DepExp_2013'!O21+((C21*0.5)/D21))","v":0},null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D22=0,'App.2-CL_MIFRS_DepExp_2013'!O22,+'App.2-CL_MIFRS_DepExp_2013'!O22+((C22*0.5)/D22))","v":0},null,0]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D23=0,'App.2-CL_MIFRS_DepExp_2013'!O23,+'App.2-CL_MIFRS_DepExp_2013'!O23+((C23*0.5)/D23))","v":0},null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D24=0,'App.2-CL_MIFRS_DepExp_2013'!O24,+'App.2-CL_MIFRS_DepExp_2013'!O24+((C24*0.5)/D24))","v":0},null,0]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D25=0,'App.2-CL_MIFRS_DepExp_2013'!O25,+'App.2-CL_MIFRS_DepExp_2013'!O25+((C25*0.5)/D25))","v":0},null,0]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D26=0,'App.2-CL_MIFRS_DepExp_2013'!O26,+'App.2-CL_MIFRS_DepExp_2013'!O26+((C26*0.5)/D26))","v":0},null,0]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D27=0,'App.2-CL_MIFRS_DepExp_2013'!O27,+'App.2-CL_MIFRS_DepExp_2013'!O27+((C27*0.5)/D27))","v":0},null,0]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D28=0,'App.2-CL_MIFRS_DepExp_2013'!O28,+'App.2-CL_MIFRS_DepExp_2013'!O28+((C28*0.5)/D28))","v":0},null,0]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D29=0,'App.2-CL_MIFRS_DepExp_2013'!O29,+'App.2-CL_MIFRS_DepExp_2013'!O29+((C29*0.5)/D29))","v":0},null,0]
[1860,"Meters",null,null,0,{"$f":"IF(D30=0,'App.2-CL_MIFRS_DepExp_2013'!O30,+'App.2-CL_MIFRS_DepExp_2013'!O30+((C30*0.5)/D30))","v":0},null,0]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D31=0,'App.2-CL_MIFRS_DepExp_2013'!O31,+'App.2-CL_MIFRS_DepExp_2013'!O31+((C31*0.5)/D31))","v":0},null,0]
[1905,"Land",null,null,0,{"$f":"IF(D32=0,'App.2-CL_MIFRS_DepExp_2013'!O32,+'App.2-CL_MIFRS_DepExp_2013'!O32+((C32*0.5)/D32))","v":0},null,0]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D33=0,'App.2-CL_MIFRS_DepExp_2013'!O33,+'App.2-CL_MIFRS_DepExp_2013'!O33+((C33*0.5)/D33))","v":0},null,0]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D34=0,'App.2-CL_MIFRS_DepExp_2013'!O34,+'App.2-CL_MIFRS_DepExp_2013'!O34+((C34*0.5)/D34))","v":0},null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D35=0,'App.2-CL_MIFRS_DepExp_2013'!O35,+'App.2-CL_MIFRS_DepExp_2013'!O35+((C35*0.5)/D35))","v":0},null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D36=0,'App.2-CL_MIFRS_DepExp_2013'!O36,+'App.2-CL_MIFRS_DepExp_2013'!O36+((C36*0.5)/D36))","v":0},null,0]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D37=0,'App.2-CL_MIFRS_DepExp_2013'!O37,+'App.2-CL_MIFRS_DepExp_2013'!O37+((C37*0.5)/D37))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D38=0,'App.2-CL_MIFRS_DepExp_2013'!O38,+'App.2-CL_MIFRS_DepExp_2013'!O38+((C38*0.5)/D38))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D39=0,'App.2-CL_MIFRS_DepExp_2013'!O39,+'App.2-CL_MIFRS_DepExp_2013'!O39+((C39*0.5)/D39))","v":0},null,0]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D40=0,'App.2-CL_MIFRS_DepExp_2013'!O40,+'App.2-CL_MIFRS_DepExp_2013'!O40+((C40*0.5)/D40))","v":0},null,0]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D41=0,'App.2-CL_MIFRS_DepExp_2013'!O41,+'App.2-CL_MIFRS_DepExp_2013'!O41+((C41*0.5)/D41))","v":0},null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D42=0,'App.2-CL_MIFRS_DepExp_2013'!O42,+'App.2-CL_MIFRS_DepExp_2013'!O42+((C42*0.5)/D42))","v":0},null,0]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D43=0,'App.2-CL_MIFRS_DepExp_2013'!O43,+'App.2-CL_MIFRS_DepExp_2013'!O43+((C43*0.5)/D43))","v":0},null,0]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D44=0,'App.2-CL_MIFRS_DepExp_2013'!O44,+'App.2-CL_MIFRS_DepExp_2013'!O44+((C44*0.5)/D44))","v":0},null,0]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D45=0,'App.2-CL_MIFRS_DepExp_2013'!O45,+'App.2-CL_MIFRS_DepExp_2013'!O45+((C45*0.5)/D45))","v":0},null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D46=0,'App.2-CL_MIFRS_DepExp_2013'!O46,+'App.2-CL_MIFRS_DepExp_2013'!O46+((C46*0.5)/D46))","v":0},null,0]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D47=0,'App.2-CL_MIFRS_DepExp_2013'!O47,+'App.2-CL_MIFRS_DepExp_2013'!O47+((C47*0.5)/D47))","v":0},null,0]
[1970,"Load Management Controls Customer Premises",null,null,0,{"$f":"IF(D48=0,'App.2-CL_MIFRS_DepExp_2013'!O48,+'App.2-CL_MIFRS_DepExp_2013'!O48+((C48*0.5)/D48))","v":0},null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D49=0,'App.2-CL_MIFRS_DepExp_2013'!O49,+'App.2-CL_MIFRS_DepExp_2013'!O49+((C49*0.5)/D49))","v":0},null,0]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D50=0,'App.2-CL_MIFRS_DepExp_2013'!O50,+'App.2-CL_MIFRS_DepExp_2013'!O50+((C50*0.5)/D50))","v":0},null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D51=0,'App.2-CL_MIFRS_DepExp_2013'!O51,+'App.2-CL_MIFRS_DepExp_2013'!O51+((C51*0.5)/D51))","v":0},null,0]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D52=0,'App.2-CL_MIFRS_DepExp_2013'!O52,+'App.2-CL_MIFRS_DepExp_2013'!O52+((C52*0.5)/D52))","v":0},null,0]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D53=0,'App.2-CL_MIFRS_DepExp_2013'!O53,+'App.2-CL_MIFRS_DepExp_2013'!O53+((C53*0.5)/D53))","v":0},null,0]
["etc.",null,null,null,0,{"$f":"IF(D54=0,'App.2-CL_MIFRS_DepExp_2013'!O54,+'App.2-CL_MIFRS_DepExp_2013'!O54+((C54*0.5)/D54))","v":0},null,0]
[null,null,null,null,0,{"$f":"IF(D55=0,'App.2-CL_MIFRS_DepExp_2013'!O55,+'App.2-CL_MIFRS_DepExp_2013'!O55+((C55*0.5)/D55))","v":0},null,0]
[null,"Total",{"$f":"SUM(C16:C55)","v":0},null,null,{"$f":"SUM(F16:F55)","v":0},{"$f":"SUM(G16:G55)","v":0},{"$f":"SUM(H16:H55)","v":0}]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)",null,null,null,0]
[null,"Total Depreciation expense to be included in the test year revenue requirement",null,null,null,{"$f":"SUM(F56:F57)","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-CN_OldCGAAP_DepExp_2012","index":14,"n_rows":63,"n_cols":12,"rows_kept":63,"cut":false,"hidden":true,"merged":[[59,1,59,11],[60,1,61,9],[62,1,63,11],[8,0,8,11],[9,0,9,11],[10,0,10,11],[13,0,14,0],[13,1,14,1],[13,10,14,10]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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-CN"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012"]
[null,null,"Year",2012,"Former CGAAP - CGAAP without the changes to the policies"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2012","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","2012 Depreciation Expense per Appendix 2-B Fixed Assets, Column K \n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",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]
[1970,"Load Management Controls - Customer Premises",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]
[1990,"Other Tangible Property",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:C55)","v":0},{"$f":"SUM(D16:D55)","v":0},{"$f":"SUM(E16:E55)","v":0},{"$f":"SUM(F16:F55)","v":0},{"$f":"SUM(G16:G55)","v":0},null,null,{"$f":"SUM(J16:J55)","v":0},{"$f":"SUM(K16:K55)","v":0},{"$f":"SUM(L16:L55)","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-CO_NewCGAAP_DepExp_2012","index":15,"n_rows":68,"n_cols":15,"rows_kept":68,"cut":false,"hidden":true,"merged":[[67,1,68,14],[60,1,60,14],[61,1,61,14],[62,1,62,14],[63,1,63,14],[64,1,64,14],[65,1,65,14],[8,0,8,14],[9,0,9,14],[10,0,10,14],[14,0,15,0],[14,1,15,1],[14,10,15,10],[14,13,15,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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-CO"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012"]
[]
[null,null,"Year",2012,"Revised CGAAP or ASPE - CGAAP or ASPE with the changes to the policies"]
[]
["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,{"$f":"IF(F17=0,0,1/F17)","v":0},{"$f":"IF(E17=0,0,+C17/E17)","v":0},{"$f":"IF(F17=0,0,+(D17*0.5)/F17)","v":0},{"$f":"IF(ISERROR(+H17+I17), 0, +H17+I17)","v":0},null,{"$f":"IF(ISERROR(+J17-K17), 0, +J17-K17)","v":0},{"$f":"IF(F17=0,0,+(D17)/F17)","v":0},null,{"$f":"IF(ISERROR(+M17+H17-N17), 0, +M17+H17-N17)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,null,null,0,0,0,0,null,0,0,null,{"$f":"IF(ISERROR(+M18+H18-N18), 0, +M18+H18-N18)","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]
[1970,"Load Management Controls - Customer Premises",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]
[1990,"Other Tangible Property",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",{"$f":"SUM(C17:C56)","v":0},{"$f":"SUM(D17:D56)","v":0},null,null,null,{"$f":"SUM(H17:H56)","v":0},0,0,0,0,0,{"$f":"SUM(N17:N56)","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 the Board's regulatory accounting policies.   The capitalization and depreciation expense accounting changes should be implemented consistent with the Board’s regulatory accounting policies as set out for modified IFRS as contained in the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, the Kinectrics Report, and the Revised 2012 Accounting Procedures Handbook for Electricity Distributors (“APH”)."]
[4,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding 2012 additions) under the change in policies under CGAAP.  For example, Asset A had a useful life of 20 years under CGAAP without the change in policies.  On January 1, 2012, the effective date of the changes in policies, 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) as of January 1, 2012.  Due to making the change in policies under CGAAP, management re-assessed the asset useful lives and concluded that the revised useful life of Asset A is now 30 years. Therefore, the average remaining useful life of the opening balance of Asset A is determined to be 27 years (30 years less 3 years) under the revised CGAAP 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-CP_NewCGAAP_DepExp_2013","index":16,"n_rows":63,"n_cols":11,"rows_kept":63,"cut":false,"hidden":true,"merged":[[58,1,58,10],[59,1,59,10],[60,1,60,10],[62,1,63,10],[8,0,8,10],[9,0,9,10],[10,0,10,11],[13,0,14,0],[13,1,14,1],[13,6,14,6],[13,9,14,9]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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-CP"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012"]
[null,null,2013,"Revised CGAAP or ASPE - CGAAP or ASPE with the changes to the policies"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2013 Depreciation Expense 1","2013 Depreciation Expense per Apppendix 2-B Fixed Assets, Column K\n (l)","Variance 2","Depreciation Expense on 2013 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2013 Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2012 Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = 2012 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-CO_NewCGAAP_DepExp_2012'!O17,+'App.2-CO_NewCGAAP_DepExp_2012'!O17+((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,{"$f":"IF(ISERROR(+I16+'App.2-CO_NewCGAAP_DepExp_2012'!O17-J16), 0, +I16+'App.2-CO_NewCGAAP_DepExp_2012'!O17-J16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D17=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O18,+'App.2-CO_NewCGAAP_DepExp_2012'!O18+((C17*0.5)/D17))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I17+'App.2-CO_NewCGAAP_DepExp_2012'!O18-J17), 0, +I17+'App.2-CO_NewCGAAP_DepExp_2012'!O18-J17)","v":0}]
[1805,"Land",null,null,0,{"$f":"IF(D18=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O19,+'App.2-CO_NewCGAAP_DepExp_2012'!O19+((C18*0.5)/D18))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I18+'App.2-CO_NewCGAAP_DepExp_2012'!O19-J18), 0, +I18+'App.2-CO_NewCGAAP_DepExp_2012'!O19-J18)","v":0}]
[1808,"Buildings",null,null,0,{"$f":"IF(D19=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O20,+'App.2-CO_NewCGAAP_DepExp_2012'!O20+((C19*0.5)/D19))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I19+'App.2-CO_NewCGAAP_DepExp_2012'!O20-J19), 0, +I19+'App.2-CO_NewCGAAP_DepExp_2012'!O20-J19)","v":0}]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D20=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O21,+'App.2-CO_NewCGAAP_DepExp_2012'!O21+((C20*0.5)/D20))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I20+'App.2-CO_NewCGAAP_DepExp_2012'!O21-J20), 0, +I20+'App.2-CO_NewCGAAP_DepExp_2012'!O21-J20)","v":0}]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D21=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O22,+'App.2-CO_NewCGAAP_DepExp_2012'!O22+((C21*0.5)/D21))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I21+'App.2-CO_NewCGAAP_DepExp_2012'!O22-J21), 0, +I21+'App.2-CO_NewCGAAP_DepExp_2012'!O22-J21)","v":0}]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D22=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O23,+'App.2-CO_NewCGAAP_DepExp_2012'!O23+((C22*0.5)/D22))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CO_NewCGAAP_DepExp_2012'!O23-J22), 0, +I22+'App.2-CO_NewCGAAP_DepExp_2012'!O23-J22)","v":0}]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D23=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O24,+'App.2-CO_NewCGAAP_DepExp_2012'!O24+((C23*0.5)/D23))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CO_NewCGAAP_DepExp_2012'!O24-J23), 0, +I23+'App.2-CO_NewCGAAP_DepExp_2012'!O24-J23)","v":0}]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D24=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O25,+'App.2-CO_NewCGAAP_DepExp_2012'!O25+((C24*0.5)/D24))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CO_NewCGAAP_DepExp_2012'!O25-J24), 0, +I24+'App.2-CO_NewCGAAP_DepExp_2012'!O25-J24)","v":0}]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D25=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O26,+'App.2-CO_NewCGAAP_DepExp_2012'!O26+((C25*0.5)/D25))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CO_NewCGAAP_DepExp_2012'!O26-J25), 0, +I25+'App.2-CO_NewCGAAP_DepExp_2012'!O26-J25)","v":0}]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D26=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O27,+'App.2-CO_NewCGAAP_DepExp_2012'!O27+((C26*0.5)/D26))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CO_NewCGAAP_DepExp_2012'!O27-J26), 0, +I26+'App.2-CO_NewCGAAP_DepExp_2012'!O27-J26)","v":0}]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D27=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O28,+'App.2-CO_NewCGAAP_DepExp_2012'!O28+((C27*0.5)/D27))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CO_NewCGAAP_DepExp_2012'!O28-J27), 0, +I27+'App.2-CO_NewCGAAP_DepExp_2012'!O28-J27)","v":0}]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D28=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O29,+'App.2-CO_NewCGAAP_DepExp_2012'!O29+((C28*0.5)/D28))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CO_NewCGAAP_DepExp_2012'!O29-J28), 0, +I28+'App.2-CO_NewCGAAP_DepExp_2012'!O29-J28)","v":0}]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D29=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O30,+'App.2-CO_NewCGAAP_DepExp_2012'!O30+((C29*0.5)/D29))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CO_NewCGAAP_DepExp_2012'!O30-J29), 0, +I29+'App.2-CO_NewCGAAP_DepExp_2012'!O30-J29)","v":0}]
[1860,"Meters",null,null,0,{"$f":"IF(D30=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O31,+'App.2-CO_NewCGAAP_DepExp_2012'!O31+((C30*0.5)/D30))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CO_NewCGAAP_DepExp_2012'!O31-J30), 0, +I30+'App.2-CO_NewCGAAP_DepExp_2012'!O31-J30)","v":0}]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D31=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O32,+'App.2-CO_NewCGAAP_DepExp_2012'!O32+((C31*0.5)/D31))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CO_NewCGAAP_DepExp_2012'!O32-J31), 0, +I31+'App.2-CO_NewCGAAP_DepExp_2012'!O32-J31)","v":0}]
[1905,"Land",null,null,0,{"$f":"IF(D32=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O33,+'App.2-CO_NewCGAAP_DepExp_2012'!O33+((C32*0.5)/D32))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CO_NewCGAAP_DepExp_2012'!O33-J32), 0, +I32+'App.2-CO_NewCGAAP_DepExp_2012'!O33-J32)","v":0}]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D33=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O34,+'App.2-CO_NewCGAAP_DepExp_2012'!O34+((C33*0.5)/D33))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CO_NewCGAAP_DepExp_2012'!O34-J33), 0, +I33+'App.2-CO_NewCGAAP_DepExp_2012'!O34-J33)","v":0}]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D34=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O35,+'App.2-CO_NewCGAAP_DepExp_2012'!O35+((C34*0.5)/D34))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CO_NewCGAAP_DepExp_2012'!O35-J34), 0, +I34+'App.2-CO_NewCGAAP_DepExp_2012'!O35-J34)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D35=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O36,+'App.2-CO_NewCGAAP_DepExp_2012'!O36+((C35*0.5)/D35))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CO_NewCGAAP_DepExp_2012'!O36-J35), 0, +I35+'App.2-CO_NewCGAAP_DepExp_2012'!O36-J35)","v":0}]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D36=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O37,+'App.2-CO_NewCGAAP_DepExp_2012'!O37+((C36*0.5)/D36))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CO_NewCGAAP_DepExp_2012'!O37-J36), 0, +I36+'App.2-CO_NewCGAAP_DepExp_2012'!O37-J36)","v":0}]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D37=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O38,+'App.2-CO_NewCGAAP_DepExp_2012'!O38+((C37*0.5)/D37))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CO_NewCGAAP_DepExp_2012'!O38-J37), 0, +I37+'App.2-CO_NewCGAAP_DepExp_2012'!O38-J37)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D38=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O39,+'App.2-CO_NewCGAAP_DepExp_2012'!O39+((C38*0.5)/D38))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CO_NewCGAAP_DepExp_2012'!O39-J38), 0, +I38+'App.2-CO_NewCGAAP_DepExp_2012'!O39-J38)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D39=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O40,+'App.2-CO_NewCGAAP_DepExp_2012'!O40+((C39*0.5)/D39))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CO_NewCGAAP_DepExp_2012'!O40-J39), 0, +I39+'App.2-CO_NewCGAAP_DepExp_2012'!O40-J39)","v":0}]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D40=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O41,+'App.2-CO_NewCGAAP_DepExp_2012'!O41+((C40*0.5)/D40))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CO_NewCGAAP_DepExp_2012'!O41-J40), 0, +I40+'App.2-CO_NewCGAAP_DepExp_2012'!O41-J40)","v":0}]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D41=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O42,+'App.2-CO_NewCGAAP_DepExp_2012'!O42+((C41*0.5)/D41))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CO_NewCGAAP_DepExp_2012'!O42-J41), 0, +I41+'App.2-CO_NewCGAAP_DepExp_2012'!O42-J41)","v":0}]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D42=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O43,+'App.2-CO_NewCGAAP_DepExp_2012'!O43+((C42*0.5)/D42))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CO_NewCGAAP_DepExp_2012'!O43-J42), 0, +I42+'App.2-CO_NewCGAAP_DepExp_2012'!O43-J42)","v":0}]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D43=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O44,+'App.2-CO_NewCGAAP_DepExp_2012'!O44+((C43*0.5)/D43))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CO_NewCGAAP_DepExp_2012'!O44-J43), 0, +I43+'App.2-CO_NewCGAAP_DepExp_2012'!O44-J43)","v":0}]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D44=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O45,+'App.2-CO_NewCGAAP_DepExp_2012'!O45+((C44*0.5)/D44))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CO_NewCGAAP_DepExp_2012'!O45-J44), 0, +I44+'App.2-CO_NewCGAAP_DepExp_2012'!O45-J44)","v":0}]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D45=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O46,+'App.2-CO_NewCGAAP_DepExp_2012'!O46+((C45*0.5)/D45))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CO_NewCGAAP_DepExp_2012'!O46-J45), 0, +I45+'App.2-CO_NewCGAAP_DepExp_2012'!O46-J45)","v":0}]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D46=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O47,+'App.2-CO_NewCGAAP_DepExp_2012'!O47+((C46*0.5)/D46))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CO_NewCGAAP_DepExp_2012'!O47-J46), 0, +I46+'App.2-CO_NewCGAAP_DepExp_2012'!O47-J46)","v":0}]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D47=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O48,+'App.2-CO_NewCGAAP_DepExp_2012'!O48+((C47*0.5)/D47))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CO_NewCGAAP_DepExp_2012'!O48-J47), 0, +I47+'App.2-CO_NewCGAAP_DepExp_2012'!O48-J47)","v":0}]
[1970,"Load Management Controls - Customer Premises",null,null,0,{"$f":"IF(D48=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O49,+'App.2-CO_NewCGAAP_DepExp_2012'!O49+((C48*0.5)/D48))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I48+'App.2-CO_NewCGAAP_DepExp_2012'!O49-J48), 0, +I48+'App.2-CO_NewCGAAP_DepExp_2012'!O49-J48)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D49=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O50,+'App.2-CO_NewCGAAP_DepExp_2012'!O50+((C49*0.5)/D49))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I49+'App.2-CO_NewCGAAP_DepExp_2012'!O50-J49), 0, +I49+'App.2-CO_NewCGAAP_DepExp_2012'!O50-J49)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D50=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O51,+'App.2-CO_NewCGAAP_DepExp_2012'!O51+((C50*0.5)/D50))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CO_NewCGAAP_DepExp_2012'!O51-J50), 0, +I50+'App.2-CO_NewCGAAP_DepExp_2012'!O51-J50)","v":0}]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D51=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O52,+'App.2-CO_NewCGAAP_DepExp_2012'!O52+((C51*0.5)/D51))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I51+'App.2-CO_NewCGAAP_DepExp_2012'!O52-J51), 0, +I51+'App.2-CO_NewCGAAP_DepExp_2012'!O52-J51)","v":0}]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D52=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O53,+'App.2-CO_NewCGAAP_DepExp_2012'!O53+((C52*0.5)/D52))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I52+'App.2-CO_NewCGAAP_DepExp_2012'!O53-J52), 0, +I52+'App.2-CO_NewCGAAP_DepExp_2012'!O53-J52)","v":0}]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D53=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O54,+'App.2-CO_NewCGAAP_DepExp_2012'!O54+((C53*0.5)/D53))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I53+'App.2-CO_NewCGAAP_DepExp_2012'!O54-J53), 0, +I53+'App.2-CO_NewCGAAP_DepExp_2012'!O54-J53)","v":0}]
["etc.",null,null,null,0,{"$f":"IF(D54=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O55,+'App.2-CO_NewCGAAP_DepExp_2012'!O55+((C54*0.5)/D54))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I54+'App.2-CO_NewCGAAP_DepExp_2012'!O55-J54), 0, +I54+'App.2-CO_NewCGAAP_DepExp_2012'!O55-J54)","v":0}]
[null,null,null,null,0,{"$f":"IF(D55=0,+'App.2-CO_NewCGAAP_DepExp_2012'!O56,+'App.2-CO_NewCGAAP_DepExp_2012'!O56+((C55*0.5)/D55))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I55+'App.2-CO_NewCGAAP_DepExp_2012'!O56-J55), 0, +I55+'App.2-CO_NewCGAAP_DepExp_2012'!O56-J55)","v":0}]
[null,"Total",{"$f":"SUM(C16:C55)","v":0},null,null,{"$f":"SUM(F16:F55)","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-CQ NewCGAAP_DepExp_2014","index":17,"n_rows":62,"n_cols":8,"rows_kept":62,"cut":false,"hidden":true,"merged":[[56,1,56,4],[58,1,58,7],[59,1,59,9],[60,1,60,9],[61,1,62,7],[8,0,8,9],[9,0,9,9],[10,0,10,7],[11,2,11,7],[13,1,14,1],[13,6,14,6]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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-CQ"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012"]
[null,2014,"Revised CGAAP or ASPE - CGAAP or ASPE with the changes to the policies"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2014 Depreciation Expense 1","2014 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2013 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-CP_NewCGAAP_DepExp_2013'!K16,+'App.2-CP_NewCGAAP_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-CP_NewCGAAP_DepExp_2013'!K17,+'App.2-CP_NewCGAAP_DepExp_2013'!K17+((C17*0.5)/D17))","v":0},null,0]
[1805,"Land",null,null,0,{"$f":"IF(D18=0,'App.2-CP_NewCGAAP_DepExp_2013'!K18,+'App.2-CP_NewCGAAP_DepExp_2013'!K18+((C18*0.5)/D18))","v":0},null,0]
[1808,"Buildings",null,null,0,{"$f":"IF(D19=0,'App.2-CP_NewCGAAP_DepExp_2013'!K19,+'App.2-CP_NewCGAAP_DepExp_2013'!K19+((C19*0.5)/D19))","v":0},null,0]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D20=0,'App.2-CP_NewCGAAP_DepExp_2013'!K20,+'App.2-CP_NewCGAAP_DepExp_2013'!K20+((C20*0.5)/D20))","v":0},null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D21=0,'App.2-CP_NewCGAAP_DepExp_2013'!K21,+'App.2-CP_NewCGAAP_DepExp_2013'!K21+((C21*0.5)/D21))","v":0},null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D22=0,'App.2-CP_NewCGAAP_DepExp_2013'!K22,+'App.2-CP_NewCGAAP_DepExp_2013'!K22+((C22*0.5)/D22))","v":0},null,0]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D23=0,'App.2-CP_NewCGAAP_DepExp_2013'!K23,+'App.2-CP_NewCGAAP_DepExp_2013'!K23+((C23*0.5)/D23))","v":0},null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D24=0,'App.2-CP_NewCGAAP_DepExp_2013'!K24,+'App.2-CP_NewCGAAP_DepExp_2013'!K24+((C24*0.5)/D24))","v":0},null,0]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D25=0,'App.2-CP_NewCGAAP_DepExp_2013'!K25,+'App.2-CP_NewCGAAP_DepExp_2013'!K25+((C25*0.5)/D25))","v":0},null,0]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D26=0,'App.2-CP_NewCGAAP_DepExp_2013'!K26,+'App.2-CP_NewCGAAP_DepExp_2013'!K26+((C26*0.5)/D26))","v":0},null,0]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D27=0,'App.2-CP_NewCGAAP_DepExp_2013'!K27,+'App.2-CP_NewCGAAP_DepExp_2013'!K27+((C27*0.5)/D27))","v":0},null,0]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D28=0,'App.2-CP_NewCGAAP_DepExp_2013'!K28,+'App.2-CP_NewCGAAP_DepExp_2013'!K28+((C28*0.5)/D28))","v":0},null,0]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D29=0,'App.2-CP_NewCGAAP_DepExp_2013'!K29,+'App.2-CP_NewCGAAP_DepExp_2013'!K29+((C29*0.5)/D29))","v":0},null,0]
[1860,"Meters",null,null,0,{"$f":"IF(D30=0,'App.2-CP_NewCGAAP_DepExp_2013'!K30,+'App.2-CP_NewCGAAP_DepExp_2013'!K30+((C30*0.5)/D30))","v":0},null,0]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D31=0,'App.2-CP_NewCGAAP_DepExp_2013'!K31,+'App.2-CP_NewCGAAP_DepExp_2013'!K31+((C31*0.5)/D31))","v":0},null,0]
[1905,"Land",null,null,0,{"$f":"IF(D32=0,'App.2-CP_NewCGAAP_DepExp_2013'!K32,+'App.2-CP_NewCGAAP_DepExp_2013'!K32+((C32*0.5)/D32))","v":0},null,0]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D33=0,'App.2-CP_NewCGAAP_DepExp_2013'!K33,+'App.2-CP_NewCGAAP_DepExp_2013'!K33+((C33*0.5)/D33))","v":0},null,0]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D34=0,'App.2-CP_NewCGAAP_DepExp_2013'!K34,+'App.2-CP_NewCGAAP_DepExp_2013'!K34+((C34*0.5)/D34))","v":0},null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D35=0,'App.2-CP_NewCGAAP_DepExp_2013'!K35,+'App.2-CP_NewCGAAP_DepExp_2013'!K35+((C35*0.5)/D35))","v":0},null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D36=0,'App.2-CP_NewCGAAP_DepExp_2013'!K36,+'App.2-CP_NewCGAAP_DepExp_2013'!K36+((C36*0.5)/D36))","v":0},null,0]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D37=0,'App.2-CP_NewCGAAP_DepExp_2013'!K37,+'App.2-CP_NewCGAAP_DepExp_2013'!K37+((C37*0.5)/D37))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D38=0,'App.2-CP_NewCGAAP_DepExp_2013'!K38,+'App.2-CP_NewCGAAP_DepExp_2013'!K38+((C38*0.5)/D38))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D39=0,'App.2-CP_NewCGAAP_DepExp_2013'!K39,+'App.2-CP_NewCGAAP_DepExp_2013'!K39+((C39*0.5)/D39))","v":0},null,0]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D40=0,'App.2-CP_NewCGAAP_DepExp_2013'!K40,+'App.2-CP_NewCGAAP_DepExp_2013'!K40+((C40*0.5)/D40))","v":0},null,0]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D41=0,'App.2-CP_NewCGAAP_DepExp_2013'!K41,+'App.2-CP_NewCGAAP_DepExp_2013'!K41+((C41*0.5)/D41))","v":0},null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D42=0,'App.2-CP_NewCGAAP_DepExp_2013'!K42,+'App.2-CP_NewCGAAP_DepExp_2013'!K42+((C42*0.5)/D42))","v":0},null,0]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D43=0,'App.2-CP_NewCGAAP_DepExp_2013'!K43,+'App.2-CP_NewCGAAP_DepExp_2013'!K43+((C43*0.5)/D43))","v":0},null,0]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D44=0,'App.2-CP_NewCGAAP_DepExp_2013'!K44,+'App.2-CP_NewCGAAP_DepExp_2013'!K44+((C44*0.5)/D44))","v":0},null,0]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D45=0,'App.2-CP_NewCGAAP_DepExp_2013'!K45,+'App.2-CP_NewCGAAP_DepExp_2013'!K45+((C45*0.5)/D45))","v":0},null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D46=0,'App.2-CP_NewCGAAP_DepExp_2013'!K46,+'App.2-CP_NewCGAAP_DepExp_2013'!K46+((C46*0.5)/D46))","v":0},null,0]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D47=0,'App.2-CP_NewCGAAP_DepExp_2013'!K47,+'App.2-CP_NewCGAAP_DepExp_2013'!K47+((C47*0.5)/D47))","v":0},null,0]
[1970,"Load Management Controls - Customer Premises",null,null,0,{"$f":"IF(D48=0,'App.2-CP_NewCGAAP_DepExp_2013'!K48,+'App.2-CP_NewCGAAP_DepExp_2013'!K48+((C48*0.5)/D48))","v":0},null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D49=0,'App.2-CP_NewCGAAP_DepExp_2013'!K49,+'App.2-CP_NewCGAAP_DepExp_2013'!K49+((C49*0.5)/D49))","v":0},null,0]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D50=0,'App.2-CP_NewCGAAP_DepExp_2013'!K50,+'App.2-CP_NewCGAAP_DepExp_2013'!K50+((C50*0.5)/D50))","v":0},null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D51=0,'App.2-CP_NewCGAAP_DepExp_2013'!K51,+'App.2-CP_NewCGAAP_DepExp_2013'!K51+((C51*0.5)/D51))","v":0},null,0]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D52=0,'App.2-CP_NewCGAAP_DepExp_2013'!K52,+'App.2-CP_NewCGAAP_DepExp_2013'!K52+((C52*0.5)/D52))","v":0},null,0]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D53=0,'App.2-CP_NewCGAAP_DepExp_2013'!K53,+'App.2-CP_NewCGAAP_DepExp_2013'!K53+((C53*0.5)/D53))","v":0},null,0]
["etc.",null,null,null,0,{"$f":"IF(D54=0,'App.2-CP_NewCGAAP_DepExp_2013'!K54,+'App.2-CP_NewCGAAP_DepExp_2013'!K54+((C54*0.5)/D54))","v":0},null,0]
[null,null,null,null,0,{"$f":"IF(D55=0,'App.2-CP_NewCGAAP_DepExp_2013'!K55,+'App.2-CP_NewCGAAP_DepExp_2013'!K55+((C55*0.5)/D55))","v":0},null,0]
[null,"Total",{"$f":"SUM(C16:C55)","v":0},null,null,{"$f":"SUM(F16:F55)","v":0},{"$f":"SUM(G16:G55)","v":0},{"$f":"SUM(H16:H55)","v":0}]
[null,"Total Depreciation expense to be included in the test year revenue requirement",null,null,null,{"$f":"+F56","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-CR_OldCGAAP_DepExp_2012","index":18,"n_rows":54,"n_cols":12,"rows_kept":54,"cut":false,"hidden":true,"merged":[[8,0,8,11],[9,0,9,11],[10,0,10,11],[13,0,14,0],[13,1,14,1],[13,10,14,10]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"CASENUMBER","v":{"$error":"#REF!"}}]
[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-CR"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013"]
[null,null,"Year",2012,"Former CGAAP - CGAAP without the changes to the policies"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2012","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2012 Depreciation Expense","2012 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"C16-D16","v":0},null,{"$f":"E16+0.5*F16","v":0},null,{"$f":"IF(H16=0,\"\",1/H16)","v":""},{"$f":"IF(H16=0,0,G16/H16)","v":0},null,{"$f":"IF(ISERROR(+J16-K16), \"\", +J16-K16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,{"$f":"C17-D17","v":0},null,{"$f":"E17+0.5*F17","v":0},null,"",0,null,{"$f":"IF(ISERROR(+J17-K17), \"\", +J17-K17)","v":0}]
[1805,"Land",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings",null,null,0,null,0,null,"",0,null,0]
[1810,"Leasehold Improvements",null,null,0,null,0,null,"",0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,null,0,null,"",0,null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,null,0,null,"",0,null,0]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,"",0,null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1835,"Overhead Conductors & Devices",null,null,0,null,0,null,"",0,null,0]
[1840,"Underground Conduit",null,null,0,null,0,null,"",0,null,0]
[1845,"Underground Conductors & Devices",null,null,0,null,0,null,"",0,null,0]
[1850,"Line Transformers",null,null,0,null,0,null,"",0,null,0]
[1855,"Services (Overhead & Underground)",null,null,0,null,0,null,"",0,null,0]
[1860,"Meters",null,null,0,null,0,null,"",0,null,0]
[1860,"Meters (Smart Meters)",null,null,0,null,0,null,"",0,null,0]
[1905,"Land",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1910,"Leasehold Improvements",null,null,0,null,0,null,"",0,null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,null,0,null,"",0,null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equipment - Hardware",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,null,0,null,"",0,null,0]
[1930,"Transportation Equipment",null,null,0,null,0,null,"",0,null,0]
[1935,"Stores Equipment",null,null,0,null,0,null,"",0,null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,null,0,null,"",0,null,0]
[1945,"Measurement & Testing Equipment",null,null,0,null,0,null,"",0,null,0]
[1950,"Power Operated Equipment",null,null,0,null,0,null,"",0,null,0]
[1955,"Communications Equipment",null,null,0,null,0,null,"",0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,0,null,"",0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,null,"",0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,null,0,null,"",0,null,0]
[1980,"System Supervisor Equipment",null,null,0,null,0,null,"",0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,"",0,null,0]
[1995,"Contributions & Grants",null,null,0,null,0,null,"",0,null,0]
["etc.",null,null,null,0,null,0,null,"",0,null,0]
[null,null,null,null,0,null,0,null,"",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}]

{"sheet":"App.2-CS_OldCGAAP_DepExp_2013","index":19,"n_rows":56,"n_cols":12,"rows_kept":56,"cut":false,"hidden":true,"merged":[[8,0,8,11],[9,0,9,11],[10,0,10,11],[13,0,14,0],[13,1,14,1],[13,10,14,10]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"CASENUMBER","v":{"$error":"#REF!"}}]
[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-CS"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013"]
[null,null,"Year",2013,"Former CGAAP - CGAAP without the changes to the policies"]
[]
["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","2013 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)",null,null,0,null,0,null,0,0,null,0]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,null,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]
[1970,"Load Management Controls - Customer Premises",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]
[1990,"Other Tangible Property",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",0,0,0,0,0,null,null,0,0,0]

{"sheet":"App.2-CV_USGAAP_DepExp","index":20,"n_rows":64,"n_cols":12,"rows_kept":64,"cut":false,"hidden":true,"merged":[[59,1,59,11],[60,1,60,11],[63,1,64,11],[8,0,8,11],[9,0,9,11],[10,0,10,11],[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:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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-CV"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted USGAAP for financial reporting purposes.  For applicants adopting USGAAP for financial reporting purposes January 1, 2012, applicants must complete 5 versions of the table below (2011 CGAAP, 2011 USGAAP, 2012 USGAAP, 2013 USGAAP, and 2014 USGAAP).  For applicants adopting USGAAP for financial reporting purposes January 1, 2013, applicants must complete 4 versions of the table below (2012 CGAAP, 2012 USGAAP, 2013 USGAAP, and 2014 USGAAP).  For applicants adopting USGAAP for financial reporting purposes January 1, 2014, applicants must complete 4 versions of the table below (2012 CGAAP, 2013 CGAAP, 2013 USGAAP, and 2014 USGAAP)."]
[null,"Year",null,"USGAAP"]
[]
["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]
[1970,"Load Management Controls - Customer Premises",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]
[1990,"Other Tangible Property",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:C55)","v":0},{"$f":"SUM(D16:D55)","v":0},{"$f":"SUM(E16:E55)","v":0},{"$f":"SUM(F16:F55)","v":0},{"$f":"SUM(G16:G55)","v":0},null,null,{"$f":"SUM(J16:J55)","v":0},{"$f":"SUM(K16:K55)","v":0},{"$f":"SUM(L16:L55)","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-DA_Overhead","index":21,"n_rows":56,"n_cols":13,"rows_kept":56,"cut":false,"hidden":true,"merged":[[73,0,74,0],[51,0,51,2],[51,10,51,12],[52,0,52,2],[52,10,52,12],[55,1,56,12],[57,0,58,0],[57,1,58,4],[60,0,61,0],[60,1,60,4],[62,0,63,0],[65,0,66,0],[68,0,71,0],[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],[42,0,42,2],[42,10,42,12],[43,0,43,2],[43,10,43,12],[44,0,44,2],[44,10,44,12],[39,0,39,2],[39,10,39,12],[40,0,40,2],[40,10,40,12],[41,0,41,2],[41,10,41,12],[38,0,38,2],[38,10,38,12],[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],[35,0,37,2],[35,10,35,12],[36,10,36,12],[37,10,37,12],[25,0,25,2],[25,10,25,12],[26,0,26,2],[26,10,26,12],[27,0,27,2],[27,10,27,12],[22,0,22,2],[22,10,22,12],[23,0,23,2],[23,10,23,12],[24,0,24,2],[24,10,24,12],[19,0,19,2],[19,10,19,12],[20,0,20,2],[20,10,20,12],[21,0,21,2],[21,10,21,12],[16,0,16,2],[16,10,16,12],[17,0,17,2],[17,10,17,12],[18,0,18,2],[18,10,18,12],[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:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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-DA"]
["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."]
[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 for financial reporting purposes in 2014, the applicant does not need to complete Columns A, E.  If the applicant adopts IFRS for financial reporting purposes in 2012 or 2013, the applicant must complete all columns."]

{"sheet":"App.2-EA_PP&E Deferral Account","index":22,"n_rows":47,"n_cols":10,"rows_kept":47,"cut":false,"hidden":true,"merged":[[45,0,45,7],[54,0,55,8],[25,1,26,4],[25,5,25,9],[26,5,26,9],[31,1,31,9],[33,1,33,9],[37,6,38,7],[37,8,38,8],[20,1,20,9],[8,0,8,8],[9,0,9,8],[10,0,10,8],[12,0,12,8],[14,0,14,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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"]
["Account 1575 - IFRS-CGAAP Transitional PP&E Amounts"]
["2012 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopt IFRS on January 1, 2012 for financial reporting purposes"]
[]
["Note: this sheet should be filled out if the applicant adopts IFRS for its financial reporting purpose as of January 1, 2012. "]
[]
[null,"2010 Rebasing Year",2011,2012,2013,"2014 Rebasing Year",2015,2016,2017,2018]
["Reporting Basis","CGAAP","IRM","IRM","IRM","MIFRS","IRM","IRM","IRM","IRM"]
["Forecast vs. Actual Used in Rebasing Year","Forecast","Actual","Actual","Forecast","Forecast"]
[null,null,"$","$","$","$","$","$","$","$"]
["PP&E Values under CGAAP"]
["            Opening net PP&E - Note 1",null,null,{"$f":"+C25","v":0},{"$f":"+D25","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (1)",null,{"$f":"C22+C23+C24","v":0},{"$f":"D22+D23+D24","v":0},{"$f":"E22+E23+E24","v":0}]
[]
["PP&E Values under MIFRS (Starts from 2011, the transition year)"]
["            Opening net PP&E  - Note 1",null,null,{"$f":"+C31","v":0},{"$f":"+D31","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (2)",null,{"$f":"SUM(C28:C30)","v":0},{"$f":"SUM(D28:D30)","v":0},{"$f":"SUM(E28:E30)","v":0}]
[]
["Difference in Closing net PP&E, CGAAP vs. MIFRS",null,{"$f":"C25-C31","v":0},{"$f":"D25-D31","v":0},{"$f":"E25-E31","v":0}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in deferral account",null,null,null,null,{"$f":"IF(ISERROR(E33), 0, E33)","v":0},null,"WACC"]
["Return on Rate Base Associated with deferred PP&E balance at WACC  - Note 2",null,null,null,null,{"$f":"E33*I37*I38","v":0},"# of years of rate rider disposition period"]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,{"$f":"F37+F38","v":0}]
[]
["Notes:"]
["1  For an applicant that adopts IFRS on January 1, 2012, the PP&E values as of January 1, 2011 under both CGAAP and MIFRS should be the same. "]
["2 Return on rate base associated with deferred balance is calculated as:"]
["     the deferral 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  The  PP&E deferral account 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-EB_PP&E Deferral Account","index":23,"n_rows":47,"n_cols":10,"rows_kept":47,"cut":false,"hidden":true,"merged":[[45,0,45,7],[54,0,55,8],[20,1,20,9],[25,1,26,9],[31,1,31,9],[33,1,33,9],[37,6,38,7],[37,8,38,8],[19,1,19,2],[8,0,8,8],[9,0,9,8],[10,0,10,8],[12,0,12,8],[14,0,14,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EB"]
["Account 1575 - IFRS-CGAAP Transitional PP&E Amounts"]
["2013 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopt IFRS on January 1, 2013 for financial reporting purposes"]
[]
["Note: this sheet should be filled out if the applicant adopts IFRS for its financial reporting purpose as of January 1, 2013. "]
[]
[null,"2010 Rebasing Year",2011,2012,2013,"2014 Rebasing Year",2015,2016,2017,2018]
["Reporting Basis","CGAAP","IRM","IRM","IRM","MIFRS","IRM","IRM","IRM","IRM"]
["Forecast vs. Actual Used in Rebasing Year","Forecast","Actual","Actual","Forecast","Forecast"]
[null,null,null,"$","$","$","$","$","$","$"]
["PP&E Values under CGAAP"]
["            Opening net PP&E - Note 1",null,null,null,{"$f":"+D25","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            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 2012, the transition year)"]
["            Opening net PP&E  - Note 1",null,null,null,{"$f":"+D31","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (2)",null,null,{"$f":"SUM(D28:D30)","v":0},{"$f":"SUM(E28:E30)","v":0}]
[]
["Difference in Closing net PP&E, CGAAP vs. MIFRS",null,null,{"$f":"D25-D31","v":0},{"$f":"E25-E31","v":0}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in deferral account",null,null,null,null,{"$f":"IF(ISERROR(E33), 0, E33)","v":0},null,"WACC"]
["Return on Rate Base Associated with deferred PP&E balance at WACC  - Note 2",null,null,null,null,{"$f":"E33*I37*I38","v":0},"# of years of rate rider disposition period"]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,{"$f":"F37+F38","v":0}]
[]
["Notes:"]
["1  For an applicant that adopts IFRS on January 1, 2013, the PP&E values as of January 1, 2012 under both CGAAP and MIFRS should be the same. "]
["2 Return on rate base associated with deferred balance is calculated as:"]
["     the deferral 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  The  PP&E deferral account 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-EC_PP&E Deferral Account","index":24,"n_rows":47,"n_cols":10,"rows_kept":47,"cut":false,"hidden":true,"merged":[[54,0,55,8],[25,1,26,9],[31,1,31,9],[33,1,33,9],[37,6,38,7],[37,8,38,8],[45,0,45,7],[20,1,20,9],[8,0,8,8],[9,0,9,8],[10,0,10,8],[12,0,12,8],[14,0,14,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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-EC"]
["Account 1575 - 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, 2014. "]
[]
[null,"2010 Rebasing Year",2011,2012,2013,"2014 Rebasing Year",2015,2016,2016,2017]
["Reporting Basis","CGAAP","IRM","IRM","IRM","MIFRS","IRM","IRM","IRM","IRM"]
["Forecast vs. Actual Used in Rebasing Year","Forecast","Actual","Actual","Forecast","Forecast"]
[null,null,null,null,"$","$","$","$","$","$"]
["PP&E Values under CGAAP"]
["            Opening net PP&E - Note 1"]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (1)",null,null,null,{"$f":"SUM(E22:E24)","v":0}]
[]
["PP&E Values under MIFRS (Starts from 2013, the transition year)"]
["            Opening net PP&E  - Note 1"]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (2)",null,null,null,{"$f":"SUM(E28:E30)","v":0}]
[]
["Difference in Closing net PP&E, CGAAP vs. MIFRS",null,null,null,{"$f":"E25-E31","v":0}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in deferral account",null,null,null,null,{"$f":"IF(ISERROR(E33), 0, E33)","v":0},null,"WACC"]
["Return on Rate Base Associated with deferred PP&E balance at WACC  - Note 2",null,null,null,null,{"$f":"E33*I37*I38","v":0},"# of years of rate rider disposition period"]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,{"$f":"F37+F38","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 Return on rate base associated with deferred balance is calculated as:"]
["     the deferral 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  The  PP&E deferral account 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-ED_Account 1576 (2012)","index":25,"n_rows":47,"n_cols":10,"rows_kept":47,"cut":false,"hidden":true,"merged":[[45,0,45,7],[54,0,55,8],[20,1,20,9],[25,1,26,9],[31,1,31,9],[37,6,38,7],[37,8,38,8],[41,0,41,9],[19,1,19,2],[8,0,8,8],[9,0,9,8],[10,0,10,8],[12,0,12,11],[14,0,14,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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-ED"]
["Account 1576 - Accounting Changes under CGAAP"]
["2012 Changes in Accounting Policies under CGAAP"]
[]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012"]
[]
[]
[]
[null,"2010 Rebasing Year",2011,2012,2013,"2014 Rebasing Year",2015,2016,2017,2018]
["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,"$","$","$","$","$","$","$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1",null,null,null,{"$f":"+D25","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (1)",null,null,{"$f":"D22+D23+D24","v":0},{"$f":"E22+E23+E24","v":0}]
[]
["PP&E Values under revised CGAAP (Starts from 2012)"]
["            Opening net PP&E  - Note 1",null,null,null,{"$f":"+D31","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (2)",null,null,{"$f":"SUM(D28:D30)","v":0},{"$f":"SUM(E28:E30)","v":0}]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,null,{"$f":"D25-D31","v":0},{"$f":"E25-E31","v":0}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,{"$f":"IF(ISERROR(E33), 0, E33)","v":0},null,"WACC"]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,{"$f":"E33*I37*I38","v":0},"# of years of rate rider disposition period"]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,{"$f":"F37+F38","v":0}]
[]
["Notes:"]
["1  For an applicant that made the capitalization and depreciation expense accounting policy changes on January 1, 2012, the PP&E values as of January 1, 2012 under both 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-FB Calc of REG Improvemnt","index":26,"n_rows":93,"n_cols":18,"rows_kept":93,"cut":false,"hidden":true,"merged":[[49,4,49,5],[49,7,49,8],[49,10,49,11],[49,13,49,14],[49,16,49,17],[15,9,15,11],[15,12,15,14],[15,15,15,17],[45,0,45,11],[46,0,46,11],[47,0,47,1],[8,0,8,6],[9,0,9,6],[11,0,11,6],[12,0,12,6],[13,0,13,6],[15,3,15,5],[15,6,15,8]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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-FB"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part A of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["Rate Riders are not calculated for Test Year as these assets and costs are already in the distributor's rate base/revenue requirement."]
[]
[null,null,null,"2014 Test Year",null,null,2015,null,null,2016,2016,null,2017,null,null,2018]
[null,null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94]
["Net Fixed Assets (average)",null,null,{"$f":"D80","v":{"$error":"#REF!"}},{"$f":"D19*E18","v":{"$error":"#REF!"}},{"$f":"D19*F18","v":{"$error":"#REF!"}},{"$f":"E80","v":{"$error":"#REF!"}},{"$f":"G19*H18","v":{"$error":"#REF!"}},{"$f":"G19*I18","v":{"$error":"#REF!"}},{"$f":"F80","v":{"$error":"#REF!"}},{"$f":"J19*K18","v":{"$error":"#REF!"}},{"$f":"J19*L18","v":{"$error":"#REF!"}},{"$f":"G80","v":{"$error":"#REF!"}},{"$f":"M19*N18","v":{"$error":"#REF!"}},{"$f":"M19*O18","v":{"$error":"#REF!"}},{"$f":"H80","v":{"$error":"#REF!"}},{"$f":"P19*Q18","v":{"$error":"#REF!"}},{"$f":"P19*R18","v":{"$error":"#REF!"}}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"D20","v":{"$error":"#REF!"}},null,{"$f":"#REF!","v":{"$error":"#REF!"}},15000,null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"J20","v":{"$error":"#REF!"}},null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"M20","v":{"$error":"#REF!"}},null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"P20","v":{"$error":"#REF!"}}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"D21*E18","v":{"$error":"#REF!"}},{"$f":"D21*F18","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"G21*H18","v":{"$error":"#REF!"}},{"$f":"G21*I18","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"J21*K18","v":{"$error":"#REF!"}},{"$f":"J21*L18","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"M21*N18","v":{"$error":"#REF!"}},{"$f":"M21*O18","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"P21*Q18","v":{"$error":"#REF!"}},{"$f":"P21*R18","v":{"$error":"#REF!"}}]
["WCA",0.13,null,null,{"$f":"(E20+E21)*$C$14","v":{"$error":"#REF!"}},{"$f":"F21*$C$14","v":{"$error":"#REF!"}},null,{"$f":"(H20+H21)*$C$14","v":{"$error":"#REF!"}},{"$f":"I21*$C$14","v":{"$error":"#REF!"}},null,{"$f":"(K20+K21)*$C$14","v":{"$error":"#REF!"}},{"$f":"L21*$C$14","v":{"$error":"#REF!"}},null,{"$f":"(N20+N21)*$C$14","v":{"$error":"#REF!"}},{"$f":"O21*$C$14","v":{"$error":"#REF!"}},null,{"$f":"(Q20+Q21)*$C$14","v":{"$error":"#REF!"}},{"$f":"R21*$C$14","v":{"$error":"#REF!"}}]
["Rate Base",null,null,null,{"$f":"SUM(E19+E22)","v":{"$error":"#REF!"}},{"$f":"SUM(F19+F22)","v":{"$error":"#REF!"}},null,{"$f":"SUM(H19+H22)","v":{"$error":"#REF!"}},{"$f":"SUM(I19+I22)","v":{"$error":"#REF!"}},null,{"$f":"SUM(K19+K22)","v":{"$error":"#REF!"}},{"$f":"SUM(L19+L22)","v":{"$error":"#REF!"}},null,{"$f":"SUM(N19+N22)","v":{"$error":"#REF!"}},{"$f":"SUM(O19+O22)","v":{"$error":"#REF!"}},null,{"$f":"SUM(Q19+Q22)","v":{"$error":"#REF!"}},{"$f":"SUM(R19+R22)","v":{"$error":"#REF!"}}]
[]
[]
["Deemed ST Debt",0,null,null,{"$f":"E23*$C$18","v":{"$error":"#REF!"}},{"$f":"F23*$C$18","v":{"$error":"#REF!"}},null,{"$f":"H23*$C$18","v":{"$error":"#REF!"}},{"$f":"I23*$C$18","v":{"$error":"#REF!"}},null,{"$f":"K23*$C$18","v":{"$error":"#REF!"}},{"$f":"L23*$C$18","v":{"$error":"#REF!"}},null,{"$f":"N23*$C$18","v":{"$error":"#REF!"}},{"$f":"O23*$C$18","v":{"$error":"#REF!"}},null,{"$f":"Q23*$C$18","v":{"$error":"#REF!"}},{"$f":"R23*$C$18","v":{"$error":"#REF!"}}]
["Deemed LT Debt",0,null,null,{"$f":"E23*$C$19","v":{"$error":"#REF!"}},{"$f":"F23*$C$19","v":{"$error":"#REF!"}},null,{"$f":"H23*$C$19","v":{"$error":"#REF!"}},{"$f":"I23*$C$19","v":{"$error":"#REF!"}},null,{"$f":"K23*$C$19","v":{"$error":"#REF!"}},{"$f":"L23*$C$19","v":{"$error":"#REF!"}},null,{"$f":"N23*$C$19","v":{"$error":"#REF!"}},{"$f":"O23*$C$19","v":{"$error":"#REF!"}},null,{"$f":"Q23*$C$19","v":{"$error":"#REF!"}},{"$f":"R23*$C$19","v":{"$error":"#REF!"}}]
["Deemed Equity",0,null,null,{"$f":"E23*$C$20","v":{"$error":"#REF!"}},{"$f":"F23*$C$20","v":{"$error":"#REF!"}},null,{"$f":"H23*$C$20","v":{"$error":"#REF!"}},{"$f":"I23*$C$20","v":{"$error":"#REF!"}},null,{"$f":"K23*$C$20","v":{"$error":"#REF!"}},{"$f":"L23*$C$20","v":{"$error":"#REF!"}},null,{"$f":"N23*$C$20","v":{"$error":"#REF!"}},{"$f":"O23*$C$20","v":{"$error":"#REF!"}},null,{"$f":"Q23*$C$20","v":{"$error":"#REF!"}},{"$f":"R23*$C$20","v":{"$error":"#REF!"}}]
[]
["ST Interest",0,null,null,{"$f":"E26*$C$22","v":{"$error":"#REF!"}},{"$f":"F26*$C$22","v":{"$error":"#REF!"}},null,{"$f":"H26*$C$22","v":{"$error":"#REF!"}},{"$f":"I26*$C$22","v":{"$error":"#REF!"}},null,{"$f":"K26*$C$22","v":{"$error":"#REF!"}},{"$f":"L26*$C$22","v":{"$error":"#REF!"}},null,{"$f":"N26*$C$22","v":{"$error":"#REF!"}},{"$f":"O26*$C$22","v":{"$error":"#REF!"}},null,{"$f":"Q26*$C$22","v":{"$error":"#REF!"}},{"$f":"R26*$C$22","v":{"$error":"#REF!"}}]
["LT Interest",0,null,null,{"$f":"E27*$C$23","v":{"$error":"#REF!"}},{"$f":"F27*$C$23","v":{"$error":"#REF!"}},null,{"$f":"H27*$C$23","v":{"$error":"#REF!"}},{"$f":"I27*$C$23","v":{"$error":"#REF!"}},null,{"$f":"K27*$C$23","v":{"$error":"#REF!"}},{"$f":"L27*$C$23","v":{"$error":"#REF!"}},null,{"$f":"N27*$C$23","v":{"$error":"#REF!"}},{"$f":"O27*$C$23","v":{"$error":"#REF!"}},null,{"$f":"Q27*$C$23","v":{"$error":"#REF!"}},{"$f":"R27*$C$23","v":{"$error":"#REF!"}}]
["ROE",0,null,null,{"$f":"E28*$C$24","v":{"$error":"#REF!"}},{"$f":"F28*$C$24","v":{"$error":"#REF!"}},null,{"$f":"H28*$C$24","v":{"$error":"#REF!"}},{"$f":"I28*$C$24","v":{"$error":"#REF!"}},null,{"$f":"K28*$C$24","v":{"$error":"#REF!"}},{"$f":"L28*$C$24","v":{"$error":"#REF!"}},null,{"$f":"N28*$C$24","v":{"$error":"#REF!"}},{"$f":"O28*$C$24","v":{"$error":"#REF!"}},null,{"$f":"Q28*$C$24","v":{"$error":"#REF!"}},{"$f":"R28*$C$24","v":{"$error":"#REF!"}}]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E30:E32)","v":{"$error":"#REF!"}},{"$f":"SUM(F30:F32)","v":{"$error":"#REF!"}},null,{"$f":"SUM(H30:H32)","v":{"$error":"#REF!"}},{"$f":"SUM(I30:I32)","v":{"$error":"#REF!"}},null,{"$f":"SUM(K30:K32)","v":{"$error":"#REF!"}},{"$f":"SUM(L30:L32)","v":{"$error":"#REF!"}},null,{"$f":"SUM(N30:N32)","v":{"$error":"#REF!"}},{"$f":"SUM(O30:O32)","v":{"$error":"#REF!"}},null,{"$f":"SUM(Q30:Q32)","v":{"$error":"#REF!"}},{"$f":"SUM(R30:R32)","v":{"$error":"#REF!"}}]
[]
["OM&A",null,null,null,{"$f":"E20+E21","v":{"$error":"#REF!"}},{"$f":"F21","v":{"$error":"#REF!"}},null,{"$f":"H20+H21","v":{"$error":"#REF!"}},{"$f":"I21","v":{"$error":"#REF!"}},null,{"$f":"K20+K21","v":{"$error":"#REF!"}},{"$f":"L21","v":{"$error":"#REF!"}},null,{"$f":"N20+N21","v":{"$error":"#REF!"}},{"$f":"O21","v":{"$error":"#REF!"}},null,{"$f":"Q20+Q21","v":{"$error":"#REF!"}},{"$f":"R21","v":{"$error":"#REF!"}}]
["Amortization",null,null,{"$f":"D75","v":{"$error":"#REF!"}},{"$f":"D36*$F$10","v":{"$error":"#REF!"}},{"$f":"D36*$G$10","v":{"$error":"#REF!"}},{"$f":"E74+E75","v":{"$error":"#REF!"}},{"$f":"G36*$F$10","v":{"$error":"#REF!"}},{"$f":"G36*$G$10","v":{"$error":"#REF!"}},{"$f":"F74+F75","v":{"$error":"#REF!"}},{"$f":"J36*$F$10","v":{"$error":"#REF!"}},{"$f":"J36*$G$10","v":{"$error":"#REF!"}},{"$f":"G74+G75","v":{"$error":"#REF!"}},{"$f":"M36*$F$10","v":{"$error":"#REF!"}},{"$f":"M36*$G$10","v":{"$error":"#REF!"}},{"$f":"H74+H75","v":{"$error":"#REF!"}},{"$f":"P36*$F$10","v":{"$error":"#REF!"}},{"$f":"P36*$G$10","v":{"$error":"#REF!"}}]
["Grossed-up PILs",null,null,null,{"$f":"E63","v":{"$error":"#REF!"}},{"$f":"F63","v":{"$error":"#REF!"}},null,{"$f":"H63","v":{"$error":"#REF!"}},{"$f":"I63","v":{"$error":"#REF!"}},null,{"$f":"K63","v":{"$error":"#REF!"}},{"$f":"L63","v":{"$error":"#REF!"}},null,{"$f":"N63","v":{"$error":"#REF!"}},{"$f":"O63","v":{"$error":"#REF!"}},null,{"$f":"Q63","v":{"$error":"#REF!"}},{"$f":"R63","v":{"$error":"#REF!"}}]
[]
["Revenue Requirement",null,null,null,{"$f":"SUM(E33:E37)","v":{"$error":"#REF!"}},{"$f":"SUM(F33:F37)","v":{"$error":"#REF!"}},null,{"$f":"SUM(H33:H37)","v":{"$error":"#REF!"}},{"$f":"SUM(I33:I37)","v":{"$error":"#REF!"}},null,{"$f":"SUM(K33:K37)","v":{"$error":"#REF!"}},{"$f":"SUM(L33:L37)","v":{"$error":"#REF!"}},null,{"$f":"SUM(N33:N37)","v":{"$error":"#REF!"}},{"$f":"SUM(O33:O37)","v":{"$error":"#REF!"}},null,{"$f":"SUM(Q33:Q37)","v":{"$error":"#REF!"}},{"$f":"SUM(R33:R37)","v":{"$error":"#REF!"}}]
[]
[null,"Test Year"]
["Provincial Rate Protection","kWh",null,null,null,{"$f":"F39","v":{"$error":"#REF!"}},null,null,{"$f":"I39","v":{"$error":"#REF!"}},null,null,{"$f":"L39","v":{"$error":"#REF!"}},null,null,{"$f":"O39","v":{"$error":"#REF!"}},null,null,{"$f":"R39","v":{"$error":"#REF!"}}]
["Rate Adder ($/kWh)(for non-test years)",0,null,null,"N/A",null,null,{"$f":"IF(ISERROR((H39-$F$31)/$B$43), 0, (H39-$F$31)/$B$43)","v":0},null,null,{"$f":"IF(ISERROR((K39-$F$31)/$B$43), 0, (K39-$F$31)/$B$43)","v":0},null,null,{"$f":"IF(ISERROR((N39-$F$31)/$B$43), 0, (N39-$F$31)/$B$43)","v":0},null,null,{"$f":"IF(ISERROR((Q39-$F$31)/$B$43), 0, (Q39-$F$31)/$B$43)","v":0}]
["Monthly Adder Amount Paid by IESO",null,null,null,null,{"$f":"F42/12","v":{"$error":"#REF!"}},null,null,{"$f":"I42/12","v":{"$error":"#REF!"}},null,null,{"$f":"L42/12","v":{"$error":"#REF!"}},null,null,{"$f":"O42/12","v":{"$error":"#REF!"}},null,null,{"$f":"R42/12","v":{"$error":"#REF!"}}]
[]
["Note 1: Revenue collected to be recorded in Account 1533 Renewable Generation Connection Funding Adder Deferral - Subaccount Revenue Collected from IESO."]
["Note 2: For the 2014 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues.  For new projects in subsequent years, applicant revenues are to be collected through a rate adder."]
[]
["PILs Calculation"]
[null,null,null,null,2014,null,null,2015,null,null,2016,null,null,2017,null,null,2018]
["Income Tax",null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,null,{"$f":"E32","v":{"$error":"#REF!"}},{"$f":"F32","v":{"$error":"#REF!"}},null,{"$f":"H32","v":{"$error":"#REF!"}},{"$f":"I32","v":{"$error":"#REF!"}},null,{"$f":"K32","v":{"$error":"#REF!"}},{"$f":"L32","v":{"$error":"#REF!"}},null,{"$f":"N32","v":{"$error":"#REF!"}},{"$f":"O32","v":{"$error":"#REF!"}},null,{"$f":"Q32","v":{"$error":"#REF!"}},{"$f":"R32","v":{"$error":"#REF!"}}]
["Amortization (6% DB and 94% P)",null,null,null,{"$f":"E36","v":{"$error":"#REF!"}},{"$f":"F36","v":{"$error":"#REF!"}},null,{"$f":"H36","v":{"$error":"#REF!"}},{"$f":"I36","v":{"$error":"#REF!"}},null,{"$f":"K36","v":{"$error":"#REF!"}},{"$f":"L36","v":{"$error":"#REF!"}},null,{"$f":"N36","v":{"$error":"#REF!"}},{"$f":"O36","v":{"$error":"#REF!"}},null,{"$f":"Q36","v":{"$error":"#REF!"}},{"$f":"R36","v":{"$error":"#REF!"}}]
["CCA (6% DB and 94% P)",null,null,null,{"$f":"-D92*$F$10","v":{"$error":"#REF!"}},{"$f":"-D92*$G$10","v":{"$error":"#REF!"}},null,{"$f":"-E92*$F$10","v":{"$error":"#REF!"}},{"$f":"-E92*$G$10","v":{"$error":"#REF!"}},null,{"$f":"-F92*$F$10","v":{"$error":"#REF!"}},{"$f":"-F92*$G$10","v":{"$error":"#REF!"}},null,{"$f":"-G92*$F$10","v":{"$error":"#REF!"}},{"$f":"-G92*$G$10","v":{"$error":"#REF!"}},null,{"$f":"-H92*$F$10","v":{"$error":"#REF!"}},{"$f":"-H92*$G$10","v":{"$error":"#REF!"}}]
["Taxable income",null,null,null,{"$f":"SUM(E53:E55)","v":{"$error":"#REF!"}},{"$f":"SUM(F53:F55)","v":{"$error":"#REF!"}},null,{"$f":"SUM(H53:H55)","v":{"$error":"#REF!"}},{"$f":"SUM(I53:I55)","v":{"$error":"#REF!"}},null,{"$f":"SUM(K53:K55)","v":{"$error":"#REF!"}},{"$f":"SUM(L53:L55)","v":{"$error":"#REF!"}},null,{"$f":"SUM(N53:N55)","v":{"$error":"#REF!"}},{"$f":"SUM(O53:O55)","v":{"$error":"#REF!"}},null,{"$f":"SUM(Q53:Q55)","v":{"$error":"#REF!"}},{"$f":"SUM(R53:R55)","v":{"$error":"#REF!"}}]
[]
["Tax Rate  (to be entered)",null,null,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0]
[]
["Income Taxes Payable",null,null,null,{"$f":"E56*E58","v":{"$error":"#REF!"}},{"$f":"F56*F58","v":{"$error":"#REF!"}},null,{"$f":"H56*H58","v":{"$error":"#REF!"}},{"$f":"I56*I58","v":{"$error":"#REF!"}},null,{"$f":"K56*K58","v":{"$error":"#REF!"}},{"$f":"L56*L58","v":{"$error":"#REF!"}},null,{"$f":"N56*N58","v":{"$error":"#REF!"}},{"$f":"O56*O58","v":{"$error":"#REF!"}},null,{"$f":"Q56*Q58","v":{"$error":"#REF!"}},{"$f":"R56*R58","v":{"$error":"#REF!"}}]
["Gross Up"]
["Income Taxes Payable",null,null,null,{"$f":"E60/(1-E58)","v":{"$error":"#REF!"}},{"$f":"F60/(1-F58)","v":{"$error":"#REF!"}},null,{"$f":"H60/(1-H58)","v":{"$error":"#REF!"}},{"$f":"I60/(1-I58)","v":{"$error":"#REF!"}},null,{"$f":"K60/(1-K58)","v":{"$error":"#REF!"}},{"$f":"L60/(1-L58)","v":{"$error":"#REF!"}},null,{"$f":"N60/(1-N58)","v":{"$error":"#REF!"}},{"$f":"O60/(1-O58)","v":{"$error":"#REF!"}},null,{"$f":"Q60/(1-Q58)","v":{"$error":"#REF!"}},{"$f":"R60/(1-R58)","v":{"$error":"#REF!"}}]
["Grossed Up PILs",null,null,null,{"$f":"SUM(E62:E62)","v":{"$error":"#REF!"}},{"$f":"SUM(F62:F62)","v":{"$error":"#REF!"}},null,{"$f":"SUM(H62:H62)","v":{"$error":"#REF!"}},{"$f":"SUM(I62:I62)","v":{"$error":"#REF!"}},null,{"$f":"SUM(K62:K62)","v":{"$error":"#REF!"}},{"$f":"SUM(L62:L62)","v":{"$error":"#REF!"}},null,{"$f":"SUM(N62:N62)","v":{"$error":"#REF!"}},{"$f":"SUM(O62:O62)","v":{"$error":"#REF!"}},null,{"$f":"SUM(Q62:Q62)","v":{"$error":"#REF!"}},{"$f":"SUM(R62:R62)","v":{"$error":"#REF!"}}]
[]
[]
[null,null,null,2014,2015,2016,2017,2018]
["Net Fixed Assets"]
[null,"Enter applicable amortization in years:",25]
["Opening Gross Fixed Assets",null,null,{"$f":"C71","v":0},{"$f":"D71","v":{"$error":"#REF!"}},{"$f":"E71","v":{"$error":"#REF!"}},{"$f":"F71","v":{"$error":"#REF!"}},{"$f":"G71","v":{"$error":"#REF!"}}]
["Gross Capital Additions",null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}}]
["Closing Gross Fixed Assets",null,null,{"$f":"SUM(D69:D70)","v":{"$error":"#REF!"}},{"$f":"SUM(E69:E70)","v":{"$error":"#REF!"}},{"$f":"SUM(F69:F70)","v":{"$error":"#REF!"}},{"$f":"SUM(G69:G70)","v":{"$error":"#REF!"}},{"$f":"SUM(H69:H70)","v":{"$error":"#REF!"}}]
[]
["Opening Accumulated Amortization",null,null,{"$f":"C76","v":0},{"$f":"D76","v":{"$error":"#REF!"}},{"$f":"E76","v":{"$error":"#REF!"}},{"$f":"F76","v":{"$error":"#REF!"}},{"$f":"G76","v":{"$error":"#REF!"}}]
["Current Year Amortization (before additions)",null,null,"-",{"$f":"IF(ISERROR(E69/$C$68), 0, E69/$C$68)","v":0},{"$f":"IF(ISERROR(F69/$C$68), 0, F69/$C$68)","v":0},{"$f":"IF(ISERROR(G69/$C$68), 0, G69/$C$68)","v":0},{"$f":"IF(ISERROR(H69/$C$68), 0, H69/$C$68)","v":0}]
["Additions (half year)",null,null,{"$f":"D70/C68/2","v":{"$error":"#REF!"}},{"$f":"E70/C68/2","v":{"$error":"#REF!"}},{"$f":"F70/C68/2","v":{"$error":"#REF!"}},{"$f":"G70/C68/2","v":{"$error":"#REF!"}},{"$f":"H70/C68/2","v":{"$error":"#REF!"}}]
["Closing Accumulated Amortization",null,null,{"$f":"SUM(D73+D75)","v":{"$error":"#REF!"}},{"$f":"SUM(E73:E75)","v":{"$error":"#REF!"}},{"$f":"SUM(F73:F75)","v":{"$error":"#REF!"}},{"$f":"SUM(G73:G75)","v":{"$error":"#REF!"}},{"$f":"SUM(H73:H75)","v":{"$error":"#REF!"}}]
[]
["Opening Net Fixed Assets",null,null,{"$f":"D69-D73","v":0},{"$f":"D79","v":{"$error":"#REF!"}},{"$f":"E79","v":{"$error":"#REF!"}},{"$f":"F79","v":{"$error":"#REF!"}},{"$f":"G79","v":{"$error":"#REF!"}}]
["Closing Net Fixed Assets",null,null,{"$f":"D71-D76","v":{"$error":"#REF!"}},{"$f":"E71-E76","v":{"$error":"#REF!"}},{"$f":"F71-F76","v":{"$error":"#REF!"}},{"$f":"G71-G76","v":{"$error":"#REF!"}},{"$f":"H71-H76","v":{"$error":"#REF!"}}]
["Average Net Fixed Assets",null,null,{"$f":"SUM(D78:D79)/2","v":{"$error":"#REF!"}},{"$f":"SUM(E78:E79)/2","v":{"$error":"#REF!"}},{"$f":"SUM(F78:F79)/2","v":{"$error":"#REF!"}},{"$f":"SUM(G78:G79)/2","v":{"$error":"#REF!"}},{"$f":"SUM(H78:H79)/2","v":{"$error":"#REF!"}}]
[]
["UCC for PILs Calculation"]
[null,null,null,2014,2015,2016,2017,2018]
[]
["Opening UCC",null,null,0,{"$f":"D93","v":{"$error":"#REF!"}},{"$f":"E93","v":{"$error":"#REF!"}},{"$f":"F93","v":{"$error":"#REF!"}},{"$f":"G93","v":{"$error":"#REF!"}}]
["Capital Additions (from Appendix 2-FA)",null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}}]
["UCC Before Half Year Rule",null,null,{"$f":"SUM(D85:D86)","v":{"$error":"#REF!"}},{"$f":"SUM(E85:E86)","v":{"$error":"#REF!"}},{"$f":"SUM(F85:F86)","v":{"$error":"#REF!"}},{"$f":"SUM(G85:G86)","v":{"$error":"#REF!"}},{"$f":"SUM(H85:H86)","v":{"$error":"#REF!"}}]
["Half Year Rule (1/2 Additions - Disposals)",null,null,{"$f":"D86/2","v":{"$error":"#REF!"}},{"$f":"E86/2","v":{"$error":"#REF!"}},{"$f":"F86/2","v":{"$error":"#REF!"}},{"$f":"G86/2","v":{"$error":"#REF!"}},{"$f":"H86/2","v":{"$error":"#REF!"}}]
["Reduced UCC",null,null,{"$f":"D87-D88","v":{"$error":"#REF!"}},{"$f":"E87-E88","v":{"$error":"#REF!"}},{"$f":"F87-F88","v":{"$error":"#REF!"}},{"$f":"G87-G88","v":{"$error":"#REF!"}},{"$f":"H87-H88","v":{"$error":"#REF!"}}]
["CCA Rate Class (to be entered)",null,47,{"$f":"C90","v":47},{"$f":"C90","v":47},{"$f":"C90","v":47},{"$f":"C90","v":47},{"$f":"C90","v":47}]
["CCA Rate  (to be entered)",null,0.08,{"$f":"C91","v":0.08},{"$f":"C91","v":0.08},{"$f":"C91","v":0.08},{"$f":"C91","v":0.08},{"$f":"C91","v":0.08}]
["CCA",null,null,{"$f":"D89*$D$83","v":{"$error":"#REF!"}},{"$f":"E89*$D$83","v":{"$error":"#REF!"}},{"$f":"F89*$D$83","v":{"$error":"#REF!"}},{"$f":"G89*$D$83","v":{"$error":"#REF!"}},{"$f":"H89*$D$83","v":{"$error":"#REF!"}}]
["Closing UCC",null,null,{"$f":"D87-D92","v":{"$error":"#REF!"}},{"$f":"E87-E92","v":{"$error":"#REF!"}},{"$f":"F87-F92","v":{"$error":"#REF!"}},{"$f":"G87-G92","v":{"$error":"#REF!"}},{"$f":"H87-H92","v":{"$error":"#REF!"}}]

{"sheet":"App.2-FC Calc of REG Expansion","index":27,"n_rows":92,"n_cols":18,"rows_kept":92,"cut":false,"hidden":true,"merged":[[50,16,50,17],[16,6,16,8],[16,9,16,11],[16,12,16,14],[16,15,16,17],[46,0,46,11],[47,0,47,12],[16,3,16,5],[48,0,48,1],[50,4,50,5],[50,7,50,8],[50,10,50,11],[50,13,50,14],[8,0,8,5],[9,0,9,5],[11,0,11,5],[12,0,12,5],[13,0,13,5]]}
[null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#N/A"}}]
[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-FC"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part B of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["Rate Riders are not calculated for Test Year as these assets and costs are already in the distributors rate base."]
[]
[]
[null,null,null,"2014 Test Year",null,null,2015,null,null,2016,2016,null,2017,null,null,2018]
[null,null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83]
["Net Fixed Assets (average)",null,null,{"$f":"D79","v":{"$error":"#REF!"}},{"$f":"D20*E19","v":{"$error":"#REF!"}},{"$f":"D20*F19","v":{"$error":"#REF!"}},{"$f":"E79","v":{"$error":"#REF!"}},{"$f":"G20*H19","v":{"$error":"#REF!"}},{"$f":"G20*I19","v":{"$error":"#REF!"}},{"$f":"F79","v":{"$error":"#REF!"}},{"$f":"J20*K19","v":{"$error":"#REF!"}},{"$f":"J20*L19","v":{"$error":"#REF!"}},{"$f":"G79","v":{"$error":"#REF!"}},{"$f":"M20*N19","v":{"$error":"#REF!"}},{"$f":"M20*O19","v":{"$error":"#REF!"}},{"$f":"H79","v":{"$error":"#REF!"}},{"$f":"P20*Q19","v":{"$error":"#REF!"}},{"$f":"P20*R19","v":{"$error":"#REF!"}}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"D21","v":{"$error":"#REF!"}},null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"G21","v":{"$error":"#REF!"}},null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"J21","v":{"$error":"#REF!"}},null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"M21","v":{"$error":"#REF!"}},null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"P21","v":{"$error":"#REF!"}}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"D22*E19","v":{"$error":"#REF!"}},{"$f":"D22*F19","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"G22*H19","v":{"$error":"#REF!"}},{"$f":"G22*I19","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"J22*K19","v":{"$error":"#REF!"}},{"$f":"J22*L19","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"M22*N19","v":{"$error":"#REF!"}},{"$f":"M22*O19","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"P22*Q19","v":{"$error":"#REF!"}},{"$f":"P22*R19","v":{"$error":"#REF!"}}]
["WCA",0.13,null,null,{"$f":"(E21+E22)*$B$23","v":{"$error":"#REF!"}},{"$f":"F22*$B$23","v":{"$error":"#REF!"}},null,{"$f":"(H21+H22)*$B$23","v":{"$error":"#REF!"}},{"$f":"I22*$B$23","v":{"$error":"#REF!"}},null,{"$f":"(K21+K22)*$B$23","v":{"$error":"#REF!"}},{"$f":"L22*$B$23","v":{"$error":"#REF!"}},null,{"$f":"(N21+N22)*$B$23","v":{"$error":"#REF!"}},{"$f":"O22*$B$23","v":{"$error":"#REF!"}},null,{"$f":"(Q21+Q22)*$B$23","v":{"$error":"#REF!"}},{"$f":"R22*$B$23","v":{"$error":"#REF!"}}]
["Rate Base",null,null,null,{"$f":"SUM(E20+E23)","v":{"$error":"#REF!"}},{"$f":"SUM(F20+F23)","v":{"$error":"#REF!"}},null,{"$f":"SUM(H20+H23)","v":{"$error":"#REF!"}},{"$f":"SUM(I20+I23)","v":{"$error":"#REF!"}},null,{"$f":"SUM(K20+K23)","v":{"$error":"#REF!"}},{"$f":"SUM(L20+L23)","v":{"$error":"#REF!"}},null,{"$f":"SUM(N20+N23)","v":{"$error":"#REF!"}},{"$f":"SUM(O20+O23)","v":{"$error":"#REF!"}},null,{"$f":"SUM(Q20+Q23)","v":{"$error":"#REF!"}},{"$f":"SUM(R20+R23)","v":{"$error":"#REF!"}}]
[]
[]
["Deemed ST Debt",0,null,null,{"$f":"E24*$B$27","v":{"$error":"#REF!"}},{"$f":"F24*$B$27","v":{"$error":"#REF!"}},null,{"$f":"H24*$B$27","v":{"$error":"#REF!"}},{"$f":"I24*$B$27","v":{"$error":"#REF!"}},null,{"$f":"K24*$B$27","v":{"$error":"#REF!"}},{"$f":"L24*$B$27","v":{"$error":"#REF!"}},null,{"$f":"N24*$B$27","v":{"$error":"#REF!"}},{"$f":"O24*$B$27","v":{"$error":"#REF!"}},null,{"$f":"Q24*$B$27","v":{"$error":"#REF!"}},{"$f":"R24*$B$27","v":{"$error":"#REF!"}}]
["Deemed LT Debt",0,null,null,{"$f":"E24*$B$28","v":{"$error":"#REF!"}},{"$f":"F24*$B$28","v":{"$error":"#REF!"}},null,{"$f":"H24*$B$28","v":{"$error":"#REF!"}},{"$f":"I24*$B$28","v":{"$error":"#REF!"}},null,{"$f":"K24*$B$28","v":{"$error":"#REF!"}},{"$f":"L24*$B$28","v":{"$error":"#REF!"}},null,{"$f":"N24*$B$28","v":{"$error":"#REF!"}},{"$f":"O24*$B$28","v":{"$error":"#REF!"}},null,{"$f":"Q24*$B$28","v":{"$error":"#REF!"}},{"$f":"R24*$B$28","v":{"$error":"#REF!"}}]
["Deemed Equity",0,null,null,{"$f":"E24*$B$29","v":{"$error":"#REF!"}},{"$f":"F24*$B$29","v":{"$error":"#REF!"}},null,{"$f":"H24*$B$29","v":{"$error":"#REF!"}},{"$f":"I24*$B$29","v":{"$error":"#REF!"}},null,{"$f":"K24*$B$29","v":{"$error":"#REF!"}},{"$f":"L24*$B$29","v":{"$error":"#REF!"}},null,{"$f":"N24*$B$29","v":{"$error":"#REF!"}},{"$f":"O24*$B$29","v":{"$error":"#REF!"}},null,{"$f":"Q24*$B$29","v":{"$error":"#REF!"}},{"$f":"R24*$B$29","v":{"$error":"#REF!"}}]
[]
["ST Interest",0,null,null,{"$f":"E27*$B$31","v":{"$error":"#REF!"}},{"$f":"F27*$B$31","v":{"$error":"#REF!"}},null,{"$f":"H27*$B$31","v":{"$error":"#REF!"}},{"$f":"I27*$B$31","v":{"$error":"#REF!"}},null,{"$f":"K27*$B$31","v":{"$error":"#REF!"}},{"$f":"L27*$B$31","v":{"$error":"#REF!"}},null,{"$f":"N27*$B$31","v":{"$error":"#REF!"}},{"$f":"O27*$B$31","v":{"$error":"#REF!"}},null,{"$f":"Q27*$B$31","v":{"$error":"#REF!"}},{"$f":"R27*$B$31","v":{"$error":"#REF!"}}]
["LT Interest",0,null,null,{"$f":"E28*$B$32","v":{"$error":"#REF!"}},{"$f":"F28*$B$32","v":{"$error":"#REF!"}},null,{"$f":"H28*$B$32","v":{"$error":"#REF!"}},{"$f":"I28*$B$32","v":{"$error":"#REF!"}},null,{"$f":"K28*$B$32","v":{"$error":"#REF!"}},{"$f":"L28*$B$32","v":{"$error":"#REF!"}},null,{"$f":"N28*$B$32","v":{"$error":"#REF!"}},{"$f":"O28*$B$32","v":{"$error":"#REF!"}},null,{"$f":"Q28*$B$32","v":{"$error":"#REF!"}},{"$f":"R28*$B$32","v":{"$error":"#REF!"}}]
["ROE",0,null,null,{"$f":"E29*$B$33","v":{"$error":"#REF!"}},{"$f":"F29*$B$33","v":{"$error":"#REF!"}},null,{"$f":"H29*$B$33","v":{"$error":"#REF!"}},{"$f":"I29*$B$33","v":{"$error":"#REF!"}},null,{"$f":"K29*$B$33","v":{"$error":"#REF!"}},{"$f":"L29*$B$33","v":{"$error":"#REF!"}},null,{"$f":"N29*$B$33","v":{"$error":"#REF!"}},{"$f":"O29*$B$33","v":{"$error":"#REF!"}},null,{"$f":"Q29*$B$33","v":{"$error":"#REF!"}},{"$f":"R29*$B$33","v":{"$error":"#REF!"}}]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E31:E33)","v":{"$error":"#REF!"}},{"$f":"SUM(F31:F33)","v":{"$error":"#REF!"}},null,{"$f":"SUM(H31:H33)","v":{"$error":"#REF!"}},{"$f":"SUM(I31:I33)","v":{"$error":"#REF!"}},null,{"$f":"SUM(K31:K33)","v":{"$error":"#REF!"}},{"$f":"SUM(L31:L33)","v":{"$error":"#REF!"}},null,{"$f":"SUM(N31:N33)","v":{"$error":"#REF!"}},{"$f":"SUM(O31:O33)","v":{"$error":"#REF!"}},null,{"$f":"SUM(Q31:Q33)","v":{"$error":"#REF!"}},{"$f":"SUM(R31:R33)","v":{"$error":"#REF!"}}]
[]
["OM&A",null,null,null,{"$f":"E21+E22","v":{"$error":"#REF!"}},{"$f":"F22","v":{"$error":"#REF!"}},null,{"$f":"H21+H22","v":{"$error":"#REF!"}},{"$f":"I22","v":{"$error":"#REF!"}},null,{"$f":"K21+K22","v":{"$error":"#REF!"}},{"$f":"L22","v":{"$error":"#REF!"}},null,{"$f":"N21+N22","v":{"$error":"#REF!"}},{"$f":"O22","v":{"$error":"#REF!"}},null,{"$f":"Q21+Q22","v":{"$error":"#REF!"}},{"$f":"R22","v":{"$error":"#REF!"}}]
["Amortization",null,null,{"$f":"D75","v":{"$error":"#REF!"}},{"$f":"D37*$E$19","v":{"$error":"#REF!"}},{"$f":"D37*$F$19","v":{"$error":"#REF!"}},{"$f":"E73+E74","v":{"$error":"#REF!"}},{"$f":"G37*$E$19","v":{"$error":"#REF!"}},{"$f":"G37*$F$19","v":{"$error":"#REF!"}},{"$f":"F73+F74","v":{"$error":"#REF!"}},{"$f":"J37*$E$19","v":{"$error":"#REF!"}},{"$f":"J37*$F$19","v":{"$error":"#REF!"}},{"$f":"G73+G74","v":{"$error":"#REF!"}},{"$f":"M37*$E$19","v":{"$error":"#REF!"}},{"$f":"M37*$F$19","v":{"$error":"#REF!"}},{"$f":"H73+H74","v":{"$error":"#REF!"}},{"$f":"P37*$E$19","v":{"$error":"#REF!"}},{"$f":"P37*$F$19","v":{"$error":"#REF!"}}]
["Grossed-up PILs",null,null,null,{"$f":"E63","v":{"$error":"#REF!"}},{"$f":"F63","v":{"$error":"#REF!"}},null,{"$f":"H63","v":{"$error":"#REF!"}},{"$f":"I63","v":{"$error":"#REF!"}},null,{"$f":"K63","v":{"$error":"#REF!"}},{"$f":"L63","v":{"$error":"#REF!"}},null,{"$f":"N63","v":{"$error":"#REF!"}},{"$f":"O63","v":{"$error":"#REF!"}},null,{"$f":"Q63","v":{"$error":"#REF!"}},{"$f":"R63","v":{"$error":"#REF!"}}]
[]
["Revenue Requirement",null,null,null,{"$f":"SUM(E34:E38)","v":{"$error":"#REF!"}},{"$f":"SUM(F34:F38)","v":{"$error":"#REF!"}},null,{"$f":"SUM(H34:H38)","v":{"$error":"#REF!"}},{"$f":"SUM(I34:I38)","v":{"$error":"#REF!"}},null,{"$f":"SUM(K34:K38)","v":{"$error":"#REF!"}},{"$f":"SUM(L34:L38)","v":{"$error":"#REF!"}},null,{"$f":"SUM(N34:N38)","v":{"$error":"#REF!"}},{"$f":"SUM(O34:O38)","v":{"$error":"#REF!"}},null,{"$f":"SUM(Q34:Q38)","v":{"$error":"#REF!"}},{"$f":"SUM(R34:R38)","v":{"$error":"#REF!"}}]
[]
[null,"Test Year"]
["Provincial Rate Protection","kWh",null,null,null,{"$f":"F40","v":{"$error":"#REF!"}},null,null,{"$f":"I40","v":{"$error":"#REF!"}},null,null,{"$f":"L40","v":{"$error":"#REF!"}},null,null,{"$f":"O40","v":{"$error":"#REF!"}},null,null,{"$f":"R40","v":{"$error":"#REF!"}}]
["Rate Adder ($/kWh)(for non-test years)",0,null,null,"N/A",null,null,{"$f":"IF(ISERROR((H40-$E$40)/$B$44), 0, (H40-$E$40)/$B$44)","v":0},null,null,{"$f":"IF(ISERROR((K40-$E$40)/$B$44),0,(K40-$E$40)/$B$44)","v":0},null,null,{"$f":"IF(ISERROR((N40-$E$40)/$B$44), 0, (N40-$E$40)/$B$44)","v":0},null,null,{"$f":"IF(ISERROR((Q40-$E$40)/$B$44), 0, (Q40-$E$40)/$B$44)","v":0}]
["Monthly Adder Amount Paid by IESO",null,null,null,null,{"$f":"F43/12","v":{"$error":"#REF!"}},null,null,{"$f":"I43/12","v":{"$error":"#REF!"}},null,null,{"$f":"L43/12","v":{"$error":"#REF!"}},null,null,{"$f":"O43/12","v":{"$error":"#REF!"}},null,null,{"$f":"R43/12","v":{"$error":"#REF!"}}]
[]
["Note 1: Revenue collected to be recorded in Account 1533 Renewable Generation Connection Funding Adder Deferral - Subaccount Revenue Collected from IESO."]
["Note 2: For the 2014 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues.  For new projects in subsequent years, applicant revenues are to be collected through a rate adder."]
[]
["PILs Calculation"]
[null,null,null,null,2014,null,null,2015,null,null,2016,null,null,2017,null,null,2018]
["Income Tax",null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,null,{"$f":"E33","v":{"$error":"#REF!"}},{"$f":"F33","v":{"$error":"#REF!"}},null,{"$f":"H33","v":{"$error":"#REF!"}},{"$f":"I33","v":{"$error":"#REF!"}},null,{"$f":"K33","v":{"$error":"#REF!"}},{"$f":"L33","v":{"$error":"#REF!"}},null,{"$f":"N33","v":{"$error":"#REF!"}},{"$f":"O33","v":{"$error":"#REF!"}},null,{"$f":"Q33","v":{"$error":"#REF!"}},{"$f":"R33","v":{"$error":"#REF!"}}]
["Amortization (6% DB and 94% P)",null,null,null,{"$f":"E37","v":{"$error":"#REF!"}},{"$f":"F37","v":{"$error":"#REF!"}},null,{"$f":"H37","v":{"$error":"#REF!"}},{"$f":"I37","v":{"$error":"#REF!"}},null,{"$f":"K37","v":{"$error":"#REF!"}},{"$f":"L37","v":{"$error":"#REF!"}},null,{"$f":"N37","v":{"$error":"#REF!"}},{"$f":"O37","v":{"$error":"#REF!"}},null,{"$f":"Q37","v":{"$error":"#REF!"}},{"$f":"R37","v":{"$error":"#REF!"}}]
["CCA (6% DB and 94% P)",null,null,null,{"$f":"-D91*$E$19","v":{"$error":"#REF!"}},{"$f":"-D91*$F$19","v":{"$error":"#REF!"}},null,{"$f":"-E91*$E$19","v":{"$error":"#REF!"}},{"$f":"-E91*$F$19","v":{"$error":"#REF!"}},null,{"$f":"-F91*$E$19","v":{"$error":"#REF!"}},{"$f":"-F91*$F$19","v":{"$error":"#REF!"}},null,{"$f":"-G91*$E$19","v":{"$error":"#REF!"}},{"$f":"-G91*$F$19","v":{"$error":"#REF!"}},null,{"$f":"-H91*$E$19","v":{"$error":"#REF!"}},{"$f":"-H91*$F$19","v":{"$error":"#REF!"}}]
["Taxable income",null,null,null,{"$f":"SUM(E54:E56)","v":{"$error":"#REF!"}},{"$f":"SUM(F54:F56)","v":{"$error":"#REF!"}},null,{"$f":"SUM(H54:H56)","v":{"$error":"#REF!"}},{"$f":"SUM(I54:I56)","v":{"$error":"#REF!"}},null,{"$f":"SUM(K54:K56)","v":{"$error":"#REF!"}},{"$f":"SUM(L54:L56)","v":{"$error":"#REF!"}},null,{"$f":"SUM(N54:N56)","v":{"$error":"#REF!"}},{"$f":"SUM(O54:O56)","v":{"$error":"#REF!"}},null,{"$f":"SUM(Q54:Q56)","v":{"$error":"#REF!"}},{"$f":"SUM(R54:R56)","v":{"$error":"#REF!"}}]
[]
["Tax Rate  (to be entered)",null,null,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0]
["Income Taxes Payable",null,null,null,{"$f":"E57*E59","v":{"$error":"#REF!"}},{"$f":"F57*F59","v":{"$error":"#REF!"}},null,{"$f":"H57*H59","v":{"$error":"#REF!"}},{"$f":"I57*I59","v":{"$error":"#REF!"}},null,{"$f":"K57*K59","v":{"$error":"#REF!"}},{"$f":"L57*L59","v":{"$error":"#REF!"}},null,{"$f":"N57*N59","v":{"$error":"#REF!"}},{"$f":"O57*O59","v":{"$error":"#REF!"}},null,{"$f":"Q57*Q59","v":{"$error":"#REF!"}},{"$f":"R57*R59","v":{"$error":"#REF!"}}]
["Gross Up"]
["Income Taxes Payable",null,null,null,{"$f":"E60/(1-E59)","v":{"$error":"#REF!"}},{"$f":"F60/(1-F59)","v":{"$error":"#REF!"}},null,{"$f":"H60/(1-H59)","v":{"$error":"#REF!"}},{"$f":"I60/(1-I59)","v":{"$error":"#REF!"}},null,{"$f":"K60/(1-K59)","v":{"$error":"#REF!"}},{"$f":"L60/(1-L59)","v":{"$error":"#REF!"}},null,{"$f":"N60/(1-N59)","v":{"$error":"#REF!"}},{"$f":"O60/(1-O59)","v":{"$error":"#REF!"}},null,{"$f":"Q60/(1-Q59)","v":{"$error":"#REF!"}},{"$f":"R60/(1-R59)","v":{"$error":"#REF!"}}]
["Grossed Up PILs",null,null,null,{"$f":"SUM(E62:E62)","v":{"$error":"#REF!"}},{"$f":"SUM(F62:F62)","v":{"$error":"#REF!"}},null,{"$f":"SUM(H62:H62)","v":{"$error":"#REF!"}},{"$f":"SUM(I62:I62)","v":{"$error":"#REF!"}},null,{"$f":"SUM(K62:K62)","v":{"$error":"#REF!"}},{"$f":"SUM(L62:L62)","v":{"$error":"#REF!"}},null,{"$f":"SUM(N62:N62)","v":{"$error":"#REF!"}},{"$f":"SUM(O62:O62)","v":{"$error":"#REF!"}},null,{"$f":"SUM(Q62:Q62)","v":{"$error":"#REF!"}},{"$f":"SUM(R62:R62)","v":{"$error":"#REF!"}}]
[]
[]
["Net Fixed Assets",null,null,2014,2015,2016,2017,2018]
[null,"Enter applicable amortization in years:",25]
["Opening Gross Fixed Assets",null,null,{"$f":"C70","v":0},{"$f":"D70","v":{"$error":"#REF!"}},{"$f":"E70","v":{"$error":"#REF!"}},{"$f":"F70","v":{"$error":"#REF!"}},{"$f":"G70","v":{"$error":"#REF!"}}]
["Gross Capital Additions",null,null,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}}]
["Closing Gross Fixed Assets",null,null,{"$f":"SUM(D68:D69)","v":{"$error":"#REF!"}},{"$f":"SUM(E68:E69)","v":{"$error":"#REF!"}},{"$f":"SUM(F68:F69)","v":{"$error":"#REF!"}},{"$f":"SUM(G68:G69)","v":{"$error":"#REF!"}},{"$f":"SUM(H68:H69)","v":{"$error":"#REF!"}}]
[]
["Opening Accumulated Amortization",null,null,{"$f":"C75","v":0},{"$f":"D75","v":{"$error":"#REF!"}},{"$f":"E75","v":{"$error":"#REF!"}},{"$f":"F75","v":{"$error":"#REF!"}},{"$f":"G75","v":{"$error":"#REF!"}}]
["Current Year Amortization (before additions)",null,null,"-",{"$f":"E68/$C$67","v":{"$error":"#REF!"}},{"$f":"F68/$C$67","v":{"$error":"#REF!"}},{"$f":"G68/$C$67","v":{"$error":"#REF!"}},{"$f":"H68/$C$67","v":{"$error":"#REF!"}}]
["Additions (half year)",null,null,{"$f":"D69/C67/2","v":{"$error":"#REF!"}},{"$f":"E69/C67/2","v":{"$error":"#REF!"}},{"$f":"F69/C67/2","v":{"$error":"#REF!"}},{"$f":"G69/C67/2","v":{"$error":"#REF!"}},{"$f":"H69/C67/2","v":{"$error":"#REF!"}}]
["Closing Accumulated Amortization",null,null,{"$f":"SUM(D72+D74)","v":{"$error":"#REF!"}},{"$f":"SUM(E72:E74)","v":{"$error":"#REF!"}},{"$f":"SUM(F72:F74)","v":{"$error":"#REF!"}},{"$f":"SUM(G72:G74)","v":{"$error":"#REF!"}},{"$f":"SUM(H72:H74)","v":{"$error":"#REF!"}}]
[]
["Opening Net Fixed Assets",null,null,{"$f":"D68-D72","v":0},{"$f":"D78","v":{"$error":"#REF!"}},{"$f":"E78","v":{"$error":"#REF!"}},{"$f":"F78","v":{"$error":"#REF!"}},{"$f":"G78","v":{"$error":"#REF!"}}]
["Closing Net Fixed Assets",null,null,{"$f":"D70-D75","v":{"$error":"#REF!"}},{"$f":"E70-E75","v":{"$error":"#REF!"}},{"$f":"F70-F75","v":{"$error":"#REF!"}},{"$f":"G70-G75","v":{"$error":"#REF!"}},{"$f":"H70-H75","v":{"$error":"#REF!"}}]
["Average Net Fixed Assets",null,null,{"$f":"SUM(D77:D78)/2","v":{"$error":"#REF!"}},{"$f":"SUM(E77:E78)/2","v":{"$error":"#REF!"}},{"$f":"SUM(F77:F78)/2","v":{"$error":"#REF!"}},{"$f":"SUM(G77:G78)/2","v":{"$error":"#REF!"}},{"$f":"SUM(H77:H78)/2","v":{"$error":"#REF!"}}]
[]
["UCC for PILs Calculation"]
[null,null,null,2014,2015,2016,2017,2018]
[]
["Opening UCC",null,null,0,{"$f":"D92","v":{"$error":"#REF!"}},{"$f":"E92","v":{"$error":"#REF!"}},{"$f":"F92","v":{"$error":"#REF!"}},{"$f":"G92","v":{"$error":"#REF!"}}]
["Capital Additions (from Appendix 2-FA)",null,null,{"$f":"D69","v":{"$error":"#REF!"}},{"$f":"E69","v":{"$error":"#REF!"}},{"$f":"F69","v":{"$error":"#REF!"}},{"$f":"G69","v":{"$error":"#REF!"}},{"$f":"H69","v":{"$error":"#REF!"}}]
["UCC Before Half Year Rule",null,null,{"$f":"SUM(D84:D85)","v":{"$error":"#REF!"}},{"$f":"SUM(E84:E85)","v":{"$error":"#REF!"}},{"$f":"SUM(F84:F85)","v":{"$error":"#REF!"}},{"$f":"SUM(G84:G85)","v":{"$error":"#REF!"}},{"$f":"SUM(H84:H85)","v":{"$error":"#REF!"}}]
["Half Year Rule (1/2 Additions - Disposals)",null,null,{"$f":"D85/2","v":{"$error":"#REF!"}},{"$f":"E85/2","v":{"$error":"#REF!"}},{"$f":"F85/2","v":{"$error":"#REF!"}},{"$f":"G85/2","v":{"$error":"#REF!"}},{"$f":"H85/2","v":{"$error":"#REF!"}}]
["Reduced UCC",null,null,{"$f":"D86-D87","v":{"$error":"#REF!"}},{"$f":"E86-E87","v":{"$error":"#REF!"}},{"$f":"F86-F87","v":{"$error":"#REF!"}},{"$f":"G86-G87","v":{"$error":"#REF!"}},{"$f":"H86-H87","v":{"$error":"#REF!"}}]
["CCA Rate Class (to be entered)",null,47,{"$f":"C89","v":47},{"$f":"C89","v":47},{"$f":"C89","v":47},{"$f":"C89","v":47},{"$f":"C89","v":47}]
["CCA Rate  (to be entered)",null,0.08,{"$f":"C90","v":0.08},{"$f":"C90","v":0.08},{"$f":"C90","v":0.08},{"$f":"C90","v":0.08},{"$f":"C90","v":0.08}]
["CCA",null,null,{"$f":"D88*$C$90","v":{"$error":"#REF!"}},{"$f":"E88*$C$90","v":{"$error":"#REF!"}},{"$f":"F88*$C$90","v":{"$error":"#REF!"}},{"$f":"G88*$C$90","v":{"$error":"#REF!"}},{"$f":"H88*$C$90","v":{"$error":"#REF!"}}]
["Closing UCC",null,null,{"$f":"D86-D91","v":{"$error":"#REF!"}},{"$f":"E86-E91","v":{"$error":"#REF!"}},{"$f":"F86-F91","v":{"$error":"#REF!"}},{"$f":"G86-G91","v":{"$error":"#REF!"}},{"$f":"H86-H91","v":{"$error":"#REF!"}}]

{"sheet":"App.2-Q_Cost of Serv. Emb. Dx","index":28,"n_rows":61,"n_cols":7,"rows_kept":61,"cut":false,"hidden":true,"merged":[[16,0,16,1],[16,2,16,3],[54,3,55,3],[54,4,55,4],[59,3,60,3],[59,4,60,4],[14,0,14,1],[14,2,14,3],[8,0,8,6],[9,0,9,6],[9,7,9,11],[11,0,11,6],[12,0,12,6]]}
[null,null,null,null,null,"File Number:",{"$f":"CASENUMBER","v":{"$error":"#REF!"}}]
[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 ONLY*"]
["(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-U_IFRS Transition Costs","index":29,"n_rows":36,"n_cols":13,"rows_kept":36,"cut":false,"hidden":true,"merged":[[42,0,45,0],[42,1,45,4],[47,0,48,0],[47,1,48,4],[32,0,33,0],[32,1,33,12],[35,1,35,4],[36,0,37,0],[36,1,37,4],[39,0,40,0],[39,1,40,4],[28,0,28,2],[17,0,17,2],[18,0,18,2],[19,0,19,2],[20,0,20,2],[21,0,21,2],[22,0,22,2],[23,0,23,2],[24,0,24,2],[25,0,25,2],[26,0,26,2],[27,0,27,2],[16,0,16,2],[8,0,8,12],[9,0,9,12],[11,0,11,12],[13,0,15,2],[13,12,15,12]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"CASENUMBER","v":{"$error":"#REF!"}}]
[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-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 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","Costs Incurred","Charges","Actual Costs","Balance"]
[null,null,null,null,2009,2010,2011,2012,"to Dec 31, 2012","to Dec 31, 2012","2012-12-31"]
["professional accounting fees",null,null,null,null,null,null,null,null,{"$f":"SUM(E17:I17)","v":0}]
["professional legal fees",null,null,null,null,null,null,null,null,{"$f":"SUM(E18:I18)","v":0}]
["salaries, wages and benefits of staff added to support the transition to IFRS",null,null,null,null,null,null,null,null,0]
["associated staff training and development costs",null,null,null,null,null,null,null,null,0]
["costs related to system upgrades, or replacements or changes where IFRS was the major reason for conversion",null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
["Amounts, if any, included in previous Board approved rates (amounts should be negative) 3",null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,null,null,null,null,0]
["Total",null,null,null,{"$f":"SUM(E17:E28)","v":0},0,0,0,0,0,null,{"$f":"+J29-K29","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"]
[3,"If there were any amounts approved in previous Board approved rates, please state the EB #:"]

{"sheet":"DVA","index":30,"n_rows":95,"n_cols":7,"rows_kept":95,"cut":false,"hidden":true,"merged":[[72,1,73,1],[72,2,73,2],[72,3,73,3],[72,4,73,4],[72,5,73,5],[44,1,45,1],[44,2,45,2],[17,3,18,3],[17,4,18,4],[17,5,18,5],[44,4,45,4],[44,5,45,5],[44,3,45,3],[17,1,18,1],[17,2,18,2]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null," Please indicate the Rate Rider Recovery Period (in years)",null,2]
[]
[]
[null,"Rate Rider Calculation for Deferral / Variance Accounts Balances (excluding Global Adj.)"]
[]
[null,"Rate Class \n(Enter Rate Classes in cells below)","Units","kW / kWh / # of Customers","Allocated Balance (excluding 1589)","Rate Rider for Deferral/Variance Accounts"]
[]
[null,"Residential","kWh",555923716,-1528589.2594952255,-1.3748192562225798E-3,"$/kWh"]
[null,"General Service Less Than 50 kW","kWh",183112615,-509516.5747296802,-1.3912656283393697E-3,"$/kWh"]
[null,"General Service 50 to 4,999 kW","kW",2448411,-2751382.6675442411,-0.5618710803750353,"$/kW"]
[null,"Unmetered Scattered Load","kWh",3918008,-10824.18724871678,-1.381338073928994E-3,"$/kWh"]
[null,"Street Lighting","kW",26120,-27184.477341040467,-0.52037667191884507,"$/kW"]
[null,"","",0,0,0,""]
[null,"","",0,0,0,""]
[null,"","",0,0,0,""]
[null,"","",0,0,0,""]
[null,"","",0,0,0,""]
[null,"","",0,0,0,""]
[null,"","",0,0,0,""]
[null,"","",0,0,0,""]
[null,"",null,0,0,0,""]
[null,"","",0,0,0,""]
[null,"","",0,0,0,""]
[null,"","",0,0,0,""]
[null,"","",0,0,0,""]
[null,"","",0,0,0,""]
[null,"","",0,0,0,""]
[null,"Total",null,null,-4827497.166358904]
[]
[]
[null,"Rate Rider Calculation for RSVA - Power - Global Adjustment"]
[]
[null,"Rate Class \n(Enter Rate Classes in cells below)","Units","Non-RPP kW / kWh / # of Customers","Balance of RSVA - Power - Global Adjustment","Rate Rider for RSVA - Power - Global Adjustment"]
[]
[null,"Residential","kWh",49643988,373585.28122002876,3.7626437386540012E-3,"$/kWh"]
[null,"General Service Less Than 50 kW","kWh",30433317,123053.17402524676,2.0216852146817707E-3,"$/kWh"]
[null,"General Service 50 to 4,999 kW","kW",2053727.1474406351,638996.5613001748,0.15556997483733306,"$/kW"]
[null,"Unmetered Scattered Load","kWh",25075,2632.9334014279079,5.25011645349533E-2,"$/kWh"]
[null,"Street Lighting","kW",25921.486933130891,6330.9903503819096,0.12211857997795093,"$/kW"]
[null,"",null,0,0,0,""]
[null,"",null,0,0,0,""]
[null,"","",0,0,0,""]
[null,"","",0,0,0,""]
[null,"",null,0,0,0,""]
[null,"","",0,0,0,""]
[null,"",null,0,0,0,""]
[null,"","",0,0,0,""]
[null,"","",0,0,0,""]
[null,"","",0,0,0,""]
[null,"",null,0,0,0,""]
[null,"","",0,0,0,""]
[null,"","",0,0,0,""]
[null,"","",0,0,0,""]
[null,"","",0,0,0,""]
[null,"Total",null,null,1144598.9402972602]
[]
[null,"Rate Rider Calculation for Accounts 1575 and 1576"]
[]
[null," Please indicate the Rate Rider Recovery Period (in years)",null,2]
[]
[null,"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"]
[]
[null,"Residential","kWh",555923716,-941414,-8.0000000000000004E-4,"$/kWh"]
[null,"General Service Less Than 50 kW","kWh",183112615,-310087,-8.0000000000000004E-4,"$/kWh"]
[null,"General Service 50 to 4,999 kW","kW",2448411,-1610235,-0.32879999999999998,"$/kW"]
[null,"Unmetered Scattered Load","kWh",3918008,-6635,-8.0000000000000004E-4,"$/kWh"]
[null,"Street Lighting","kW",26120,-15954,-0.3054,"$/kW"]
[null,"",null,0," $-   "," -   ",""]
[null,"",null,0," $-   "," -   ",""]
[null,"","",0," $-   "," -   ",""]
[null,"","",0," $-   "," -   ",""]
[null,"",null,0," $-   "," -   ",""]
[null,"","",0," $-   "," -   ",""]
[null,"","",0," $-   "," -   ",""]
[null,"","",0," $-   "," -   ",""]
[null,"","",0," $-   "," -   ",""]
[null,"","",0," $-   "," -   ",""]
[null,"","",0," $-   "," -   ",""]
[null,"","",0," $-   "," -   ",""]
[null,"","",0," $-   "," -   ",""]
[null,"","",0," $-   "," -   ",""]
[null,"","",0," $-   "," -   ",""]
[null,"Total",null,null,-2884325]

{"sheet":"App.2-W_Bill Impacts Res","index":31,"n_rows":92,"n_cols":20,"rows_kept":92,"cut":false,"hidden":false,"merged":[[72,1,72,3],[20,3,21,3],[20,13,21,13],[20,14,21,14],[65,1,65,3],[66,1,66,3],[71,1,71,3],[2,0,2,10],[9,1,9,14],[10,1,10,14],[13,3,13,14],[19,5,19,7],[19,9,19,11],[19,13,19,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"CASENUMBER","v":{"$error":"#REF!"}},null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"Residential"]
[]
[null,"TOU / non-TOU:",null,"TOU"]
[]
[null,null,null,"Consumption",null,800," kWh"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,"Monthly",null,12.29,1,{"$f":"G23*F23","v":12.29},null,12.29,1,{"$f":"K23*J23","v":12.29},null,{"$f":"L23-H23","v":0},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":0}]
[null,"Smart Meter Rate Adder",null,"Monthly",null,null,1,{"$f":"G24*F24","v":0},null,null,1,{"$f":"K24*J24","v":0},null,{"$f":"L24-H24","v":0},{"$f":"IF((H24)=0,\"\",(N24/H24))","v":""}]
[null,"SMIRR",null,"Monthly",null,2.9,1,2.9,null,null,1,{"$f":"K25*J25","v":0},null,{"$f":"L25-H25","v":-2.9},{"$f":"IF((H25)=0,\"\",(N25/H25))","v":-1}]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"Stranded Meter Rate Rider",null,"Monthly",null,null,1,0,null,2.3626823015368119,1,2.3626823015368119,null,2.3626823015368119,""]
[null,"MDMR ",null,null,null,null,1,0,null,-0.62692227962637814,1,-0.62692227962637814,null,-0.62692227962637814,""]
[null,"Distribution Volumetric Rate",null,"per kWh",null,1.67E-2,{"$f":"$F$18","v":800},13.36,null,1.4800000000000001E-2,{"$f":"$F$18","v":800},11.84,null,-1.5199999999999996,-0.11377245508982033]
[null,"Smart Meter Disposition Rider",null,"per kWh",null,null,800,0,null,null,{"$f":"$F$18","v":800},0,null,0,""]
[null,"LRAM & SSM Rate Rider",null,"per kWh",null,4.0000000000000002E-4,800,0.32,null,null,800,0,null,-0.32,-1]
[null,"Tax change",null,"per kWh",null,-2.0000000000000001E-4,800,{"$f":"G32*F32","v":-0.16},null,null,800,{"$f":"K32*J32","v":0},null,{"$f":"L32-H32","v":0.16},{"$f":"IF((H32)=0,\"\",(N32/H32))","v":-1}]
[null,"Disposal of 1576 (Acct Chg)",null,"per kWh",null,null,800,{"$f":"G33*F33","v":0},null,-5.9999999999999995E-4,800,{"$f":"K33*J33","v":-0.48},null,{"$f":"L33-H33","v":-0.48},{"$f":"IF((H33)=0,\"\",(N33/H33))","v":""}]
[null,null,null,null,null,null,800,{"$f":"G34*F34","v":0},null,null,800,{"$f":"K34*J34","v":0},null,{"$f":"L34-H34","v":0},{"$f":"IF((H34)=0,\"\",(N34/H34))","v":""}]
[null,null,null,null,null,null,800,0,null,null,800,0,null,0,""]
[null,null,null,null,null,null,800,0,null,null,800,0,null,0,""]
[null,null,null,null,null,null,800,0,null,null,800,0,null,0,""]
[null,null,null,null,null,null,800,0,null,null,800,0,null,0,""]
[null,"Sub-Total A (excluding pass through)",null,null,null,null,null,{"$f":"SUM(H23:H38)","v":28.709999999999997},null,null,null,{"$f":"SUM(L23:L38)","v":25.385760021910432},null,-3.3242399780895653,-0.11578683309263552]
[null,"DVA RR (2010)",null,"per kWh",null,-5.9999999999999995E-4,{"$f":"$F$18","v":800},{"$f":"G40*F40","v":-0.48},null,0,{"$f":"$F$18","v":800},{"$f":"K40*J40","v":0},null,{"$f":"L40-H40","v":0.48},{"$f":"IF((H40)=0,\"\",(N40/H40))","v":-1}]
[null,"GA DVA RR (2010)",null,"per kWh",null,0,{"$f":"$F$18","v":800},0,null,null,{"$f":"$F$18","v":800},0,null,0,""]
[null,"DVA RR (2012)",null,"per kWh",null,-2E-3,{"$f":"$F$18","v":800},-1.6,null,null,{"$f":"$F$18","v":800},0,null,1.6,-1]
[null,"GA DVA RR (2012)",null,"per kWh",null,0,{"$f":"$F$18","v":800},0,null,null,{"$f":"$F$18","v":800},0,null,0,""]
[null,"Proposed DVA Rate Rider",null,"per kWh",null,null,{"$f":"$F$18","v":800},null,null,{"$f":"DVA!F20","v":-1.3748192562225798E-3},{"$f":"$F$18","v":800},{"$f":"K44*J44","v":-1.0998554049780638},null,{"$f":"L44-H44","v":-1.0998554049780638},{"$f":"IF((H44)=0,\"\",(N44/H44))","v":""}]
[null,"Proposed DVA GA Rate Rider",null,"per kWh",null,null,800,null,null,0,800,0,null,0,""]
[null,"Low Voltage Service Charge",null,null,null,null,{"$f":"$F$18","v":800},0,null,null,{"$f":"$F$18","v":800},0,null,0,""]
[null,"Line Losses on Cost of Power",null,null,null,{"$f":"IF(ISBLANK(D16)=TRUE, 0, IF(D16=\"TOU\", 0.64*$F$57+0.18*$F$58+0.18*$F$59, IF(AND(D16=\"non-TOU\", G61>0), F61,F60)))","v":8.3919999999999995E-2},{"$f":"ROUND($F$18*(1+$F$76)-$F$18,0)","v":32},2.6854399999999998,null,{"$f":"0.64*$F$57+0.18*$F$58+0.18*$F$59","v":8.3919999999999995E-2},{"$f":"ROUND($F$18*(1+$J$76)-$F$18,0)","v":30},2.5175999999999998,null,-0.16783999999999999,-6.25E-2]
[null,"Smart Meter Entity Charge",null,"Monthly",null,0.79,1,0.79,null,0.79,1,0.79,null,0]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H40:H48)+H39","v":30.105439999999998},null,null,null,{"$f":"SUM(L40:L48)+L39","v":27.593504616932368},null,{"$f":"L49-H49","v":-2.5119353830676303},{"$f":"IF((H49)=0,\"\",(N49/H49))","v":-8.3437922949062715E-2}]
[null,"RTSR - Network",null,"per kWh",null,7.1999999999999998E-3,{"$f":"$F$18*(1+$F$76)","v":832.4},{"$f":"G50*F50","v":5.9932799999999995},null,7.4999999999999997E-3,{"$f":"$F$18*(1+$J$76)","v":829.84000000000015},{"$f":"K50*J50","v":6.2238000000000007},null,0.23052000000000117,3.8463078648086055E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kWh",null,5.4999999999999997E-3,{"$f":"$F$18*(1+$F$76)","v":832.4},{"$f":"G51*F51","v":4.5781999999999998},null,5.7999999999999996E-3,{"$f":"$F$18*(1+$J$76)","v":829.84000000000015},{"$f":"K51*J51","v":4.8130720000000009},null,0.23487200000000108,5.1302258529553335E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H49:H51)","v":40.676920000000003},null,null,null,{"$f":"SUM(L49:L51)","v":38.630376616932367},null,-2.0465433830676361,-5.0312152027922365E-2]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,4.4000000000000003E-3,{"$f":"$F$18*(1+$F$76)","v":832.4},{"$f":"G53*F53","v":3.66256},null,{"$f":"F53","v":4.4000000000000003E-3},{"$f":"$F$18*(1+$J$76)","v":829.84000000000015},{"$f":"K53*J53","v":3.6512960000000008},null,-1.1263999999999275E-2,-3.0754444978373799E-3]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,1.1999999999999999E-3,832.4,0.99887999999999988,null,1.2999999999999999E-3,829.84000000000015,1.0787920000000002,null,7.9912000000000316E-2,8.0001601794009614E-2]
[null,"Standard Supply Service Charge",null,"per kWh",null,0.25,1,0.25,null,{"$f":"F55","v":0.25},1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kWh",null,7.0000000000000001E-3,{"$f":"F18","v":800},5.6000000000000005,null,7.0000000000000001E-3,{"$f":"F18","v":800},5.6000000000000005,null,0,0]
[null,"TOU - Off Peak",null,"per kWh",null,6.7000000000000004E-2,{"$f":"0.64*$F$18","v":512},34.304000000000002,null,6.7000000000000004E-2,{"$f":"G57","v":512},34.304000000000002,null,0,0]
[null,"TOU - Mid Peak",null,"per kWh",null,0.10400000000000001,{"$f":"0.18*$F$18","v":144},14.976000000000001,null,0.10400000000000001,{"$f":"G58","v":144},14.976000000000001,null,0,0]
[null,"TOU - On Peak",null,"per kWh",null,0.124,{"$f":"0.18*$F$18","v":144},17.856000000000002,null,0.124,{"$f":"G59","v":144},17.856000000000002,null,0,0]
[null,"Energy - RPP - Tier 1",null,"per kWh",null,7.4999999999999997E-2,{"$f":"IF(AND($T$1=1, F18>=600), 600, IF(AND($T$1=1, AND(F18<600, F18>=0)), F18, IF(AND($T$1=2, F18>=1000), 1000, IF(AND($T$1=2, AND(F18<1000, F18>=0)), F18))))","v":600},{"$f":"G60*F60","v":45},null,7.4999999999999997E-2,{"$f":"G60","v":600},{"$f":"K60*J60","v":45},null,0,0]
[null,"Energy - RPP - Tier 2",null,"per kWh",null,8.7999999999999995E-2,{"$f":"IF(AND($T$1=1, F18>=600), F18-600, IF(AND($T$1=1, AND(F18<600, F18>=0)), 0, IF(AND($T$1=2, F18>=1000), F18-1000, IF(AND($T$1=2, AND(F18<1000, F18>=0)), 0))))","v":200},{"$f":"G61*F61","v":17.599999999999998},null,8.7999999999999995E-2,{"$f":"G61","v":200},{"$f":"K61*J61","v":17.599999999999998},null,0,0]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H53:H59,H52)","v":118.32436000000001},null,null,null,{"$f":"SUM(L53:L59,L52)","v":116.34646461693238},null,{"$f":"L63-H63","v":-1.9778953830676329},{"$f":"IF((H63)=0,\"\",(N63/H63))","v":-1.6715876452385904E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H63*F64","v":15.382166800000002},null,0.13,null,{"$f":"L63*J64","v":15.125040400201209},null,-0.2571263997987927,-1.6715876452385932E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H63+H64","v":133.70652680000001},null,null,null,{"$f":"L63+L64","v":131.47150501713358},null,-2.2350217828664256,-1.6715876452385911E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H65*0.1,2)","v":-13.37},null,null,null,{"$f":"ROUND(-L65*0.1,2)","v":-13.15},null,0.21999999999999886,-1.645474943904255E-2]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H65+H66","v":120.3365268},null,null,null,{"$f":"L65+L66","v":118.32150501713357},null,-2.0150217828664267,-1.6744888991315203E-2]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H60:H61,H52,H53:H56)","v":113.78835999999998},null,null,null,{"$f":"SUM(L60:L61,L52,L53:L56)","v":111.81046461693236},null,{"$f":"L69-H69","v":-1.9778953830676187},{"$f":"IF((H69)=0,\"\",(N69/H69))","v":-1.7382229457104565E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H69*F70","v":14.792486799999999},null,0.13,null,{"$f":"L69*J70","v":14.535360400201208},null,{"$f":"L70-H70","v":-0.25712639979879093},{"$f":"IF((H70)=0,\"\",(N70/H70))","v":-1.73822294571046E-2}]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H69+H70","v":128.58084679999999},null,null,null,{"$f":"L69+L70","v":126.34582501713358},null,{"$f":"L71-H71","v":-2.2350217828664114},{"$f":"IF((H71)=0,\"\",(N71/H71))","v":-1.7382229457104582E-2}]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H71*0.1,2)","v":-12.86},null,null,null,{"$f":"ROUND(-L71*0.1,2)","v":-12.63},null,{"$f":"L72-H72","v":0.22999999999999865},{"$f":"IF((H72)=0,\"\",(N72/H72))","v":-1.7884914463452462E-2}]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H71:H72)","v":115.72084679999999},null,null,null,{"$f":"SUM(L71:L72)","v":113.71582501713358},null,{"$f":"L73-H73","v":-2.0050217828664074},{"$f":"IF((H73)=0,\"\",(N73/H73))","v":-1.7326366323015947E-2}]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.0500000000000001E-2,null,null,null,3.73E-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 must 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."]
[]
[null,"Note that cells with the highlighted color shown to the left indicate quantities that are loss adjusted."]

{"sheet":"App.2-W_Bill Impacts GS<50","index":32,"n_rows":92,"n_cols":20,"rows_kept":92,"cut":false,"hidden":false,"merged":[[2,0,2,10],[9,1,9,14],[10,1,10,14],[13,3,13,14],[19,5,19,7],[19,9,19,11],[19,13,19,14],[72,1,72,3],[20,3,21,3],[20,13,21,13],[20,14,21,14],[65,1,65,3],[66,1,66,3],[71,1,71,3]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"CASENUMBER","v":{"$error":"#REF!"}},null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"General Service < 50 kW"]
[]
[null,"TOU / non-TOU:",null,"TOU"]
[]
[null,null,null,"Consumption",null,2000," kWh"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,"Monthly",null,25.53,1,{"$f":"G23*F23","v":25.53},null,28.71,1,{"$f":"K23*J23","v":28.71},null,{"$f":"L23-H23","v":3.1799999999999997},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":0.12455934195064629}]
[null,"Smart Meter Rate Adder",null,"Monthly",null,null,1,{"$f":"G24*F24","v":0},null,null,1,{"$f":"K24*J24","v":0},null,{"$f":"L24-H24","v":0},{"$f":"IF((H24)=0,\"\",(N24/H24))","v":""}]
[null,"SMIRR",null,"Monthly",null,6.63,1,6.63,null,null,1,{"$f":"K25*J25","v":0},null,{"$f":"L25-H25","v":-6.63},{"$f":"IF((H25)=0,\"\",(N25/H25))","v":-1}]
[null,"SM Entity Charge",null,"Monthly",null,null,1,0,null,null,1,0,null,0,""]
[null,"Stranded Meter Rate Rider",null,"Monthly",null,null,1,0,null,8.2786997087645933,1,8.2786997087645933,null,8.2786997087645933,""]
[null,"MDMR",null,"Monthly",null,null,1,0,null,-0.61468885611420609,1,-0.61468885611420609,null,-0.61468885611420609,""]
[null,"Distribution Volumetric Rate",null,"per kWh",null,1.37E-2,{"$f":"$F$18","v":2000},27.400000000000002,null,1.2500000000000001E-2,{"$f":"$F$18","v":2000},25,null,-2.4000000000000021,-8.7591240875912482E-2]
[null,"Smart Meter Disposition Rider",null,"per kWh",null,null,2000,0,null,null,{"$f":"$F$18","v":2000},0,null,0,""]
[null,"LRAM & SSM Rate Rider",null,"per kWh",null,4.0000000000000002E-4,2000,0.8,null,null,2000,0,null,-0.8,-1]
[null,"Tax change",null,"per kWh",null,-2.0000000000000001E-4,2000,{"$f":"G32*F32","v":-0.4},null,null,2000,{"$f":"K32*J32","v":0},null,{"$f":"L32-H32","v":0.4},{"$f":"IF((H32)=0,\"\",(N32/H32))","v":-1}]
[null,"Disposal of 1576 (Acct Chg)",null,"per kWh",null,null,2000,{"$f":"G33*F33","v":0},null,-5.9999999999999995E-4,2000,{"$f":"K33*J33","v":-1.2},null,{"$f":"L33-H33","v":-1.2},{"$f":"IF((H33)=0,\"\",(N33/H33))","v":""}]
[null,null,null,null,null,null,2000,{"$f":"G34*F34","v":0},null,null,2000,{"$f":"K34*J34","v":0},null,{"$f":"L34-H34","v":0},{"$f":"IF((H34)=0,\"\",(N34/H34))","v":""}]
[null,null,null,null,null,null,2000,0,null,null,2000,0,null,0,""]
[null,null,null,null,null,null,2000,0,null,null,2000,0,null,0,""]
[null,null,null,null,null,null,2000,0,null,null,2000,0,null,0,""]
[null,null,null,null,null,null,2000,0,null,null,2000,0,null,0,""]
[null,"Sub-Total A (excluding pass through)",null,null,null,null,null,{"$f":"SUM(H23:H38)","v":59.96},null,null,null,{"$f":"SUM(L23:L38)","v":60.174010852650383},null,0.21401085265038233,3.5692270288589447E-3]
[null,"DVA RR (2010)",null,"per kWh",null,-5.9999999999999995E-4,{"$f":"$F$18","v":2000},{"$f":"G40*F40","v":-1.2},null,null,{"$f":"$F$18","v":2000},{"$f":"K40*J40","v":0},null,1.2,-1]
[null,"GA DVA RR (2010)",null,"per kWh",null,null,{"$f":"$F$18","v":2000},0,null,null,{"$f":"$F$18","v":2000},0,null,0,""]
[null,"DVA RR (2012)",null,"per kWh",null,-1.8E-3,{"$f":"$F$18","v":2000},-3.6,null,null,{"$f":"$F$18","v":2000},0,null,3.6,-1]
[null,"GA DVA RR (2012)",null,"per kWh",null,null,{"$f":"$F$18","v":2000},0,null,null,{"$f":"$F$18","v":2000},0,null,0,""]
[null,"Proposed DVA Rate Rider",null,"per kWh",null,null,{"$f":"$F$18","v":2000},null,null,{"$f":"DVA!F21","v":-1.3912656283393697E-3},{"$f":"$F$18","v":2000},-2.7825312566787392,null,-2.7825312566787392,""]
[null,"Proposed DVA GA Rate Rider",null,"per kWh",null,null,2000,null,null,null,2000,0,null,0,""]
[null,"Low Voltage Service Charge",null,null,null,null,2000,0,null,null,2000,0,null,0,""]
[null,"Line Losses on Cost of Power",null,null,null,{"$f":"IF(ISBLANK(D16)=TRUE, 0, IF(D16=\"TOU\", 0.64*$F$57+0.18*$F$58+0.18*$F$59, IF(AND(D16=\"non-TOU\", G61>0), F61,F60)))","v":8.3919999999999995E-2},{"$f":"ROUND($F$18*(1+$F$76)-$F$18,0)","v":81},6.7975199999999996,null,{"$f":"0.64*$F$57+0.18*$F$58+0.18*$F$59","v":8.3919999999999995E-2},{"$f":"ROUND($F$18*(1+$J$76)-$F$18,0)","v":75},6.2939999999999996,null,-0.50351999999999997,-7.407407407407407E-2]
[null,"Smart Meter Entity Charge",null,"Monthly",null,0.79,1,0.79,null,0.79,1,0.79,null,0,0]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H40:H48)+H39","v":62.747520000000002},null,null,null,{"$f":"SUM(L40:L48)+L39","v":64.475479595971649},null,1.7279595959716474,{"$f":"IF((H49)=0,\"\",(N49/H49))","v":2.7538293082685138E-2}]
[null,"RTSR - Network",null,"per kWh",null,6.7999999999999996E-3,{"$f":"$F$18*(1+$F$76)","v":2081},{"$f":"G50*F50","v":14.150799999999998},null,7.1000000000000004E-3,{"$f":"$F$18*(1+$J$76)","v":2074.6000000000004},{"$f":"K50*J50","v":14.729660000000003},null,0.57886000000000415,4.0906521186081651E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kWh",null,4.7999999999999996E-3,{"$f":"$F$18*(1+$F$76)","v":2081},{"$f":"G51*F51","v":9.9887999999999995},null,5.1000000000000004E-3,{"$f":"$F$18*(1+$J$76)","v":2074.6000000000004},{"$f":"K51*J51","v":10.580460000000002},null,0.59166000000000274,5.9232340221047848E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H49:H51)","v":86.887119999999996},null,null,null,{"$f":"SUM(L49:L51)","v":89.785599595971647},null,2.8984795959716507,3.3359139950451241E-2]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,4.4000000000000003E-3,{"$f":"$F$18*(1+$F$76)","v":2081},{"$f":"G53*F53","v":9.1564000000000014},null,{"$f":"F53","v":4.4000000000000003E-3},{"$f":"$F$18*(1+$J$76)","v":2074.6000000000004},{"$f":"K53*J53","v":9.1282400000000017},null,-2.8159999999999741E-2,-3.0754444978375495E-3]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,1.1999999999999999E-3,2081,2.4971999999999999,null,1.2999999999999999E-3,2074.6000000000004,2.6969800000000004,null,0.19978000000000051,8.0001601794009503E-2]
[null,"Standard Supply Service Charge",null,"per kWh",null,0.25,1,0.25,null,{"$f":"F55","v":0.25},1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kWh",null,7.0000000000000001E-3,{"$f":"F18","v":2000},14,null,7.0000000000000001E-3,{"$f":"F18","v":2000},14,null,0,0]
[null,"TOU - Off Peak",null,"per kWh",null,6.7000000000000004E-2,{"$f":"0.64*$F$18","v":1280},85.76,null,6.7000000000000004E-2,{"$f":"G57","v":1280},85.76,null,0,0]
[null,"TOU - Mid Peak",null,"per kWh",null,0.10400000000000001,{"$f":"0.18*$F$18","v":360},37.440000000000005,null,0.10400000000000001,{"$f":"G58","v":360},37.440000000000005,null,0,0]
[null,"TOU - On Peak",null,"per kWh",null,0.124,{"$f":"0.18*$F$18","v":360},44.64,null,0.124,{"$f":"G59","v":360},44.64,null,0,0]
[null,"Energy - RPP - Tier 1",null,"per kWh",null,7.4999999999999997E-2,{"$f":"IF(AND($T$1=1, F18>=600), 600, IF(AND($T$1=1, AND(F18<600, F18>=0)), F18, IF(AND($T$1=2, F18>=1000), 1000, IF(AND($T$1=2, AND(F18<1000, F18>=0)), F18))))","v":600},{"$f":"G60*F60","v":45},null,7.4999999999999997E-2,{"$f":"G60","v":600},{"$f":"K60*J60","v":45},null,0,0]
[null,"Energy - RPP - Tier 2",null,"per kWh",null,8.7999999999999995E-2,{"$f":"IF(AND($T$1=1, F18>=600), F18-600, IF(AND($T$1=1, AND(F18<600, F18>=0)), 0, IF(AND($T$1=2, F18>=1000), F18-1000, IF(AND($T$1=2, AND(F18<1000, F18>=0)), 0))))","v":1400},{"$f":"G61*F61","v":123.19999999999999},null,8.7999999999999995E-2,{"$f":"G61","v":1400},{"$f":"K61*J61","v":123.19999999999999},null,0,0]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H53:H59,H52)","v":280.63072},null,null,null,{"$f":"SUM(L53:L59,L52)","v":283.70081959597167},null,{"$f":"L63-H63","v":3.0700995959716693},{"$f":"IF((H63)=0,\"\",(N63/H63))","v":1.0939998286615482E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H63*F64","v":36.481993600000003},null,0.13,null,{"$f":"L63*J64","v":36.881106547476321},null,0.39911294747631842,1.0939998286615521E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H63+H64","v":317.11271360000001},null,null,null,{"$f":"L63+L64","v":320.58192614344796},null,3.4692125434479522,1.0939998286615375E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H65*0.1,2)","v":-31.71},null,null,null,{"$f":"ROUND(-L65*0.1,2)","v":-32.06},null,-0.35000000000000142,1.1037527593819029E-2]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H65+H66","v":285.40271360000003},null,null,null,{"$f":"L65+L66","v":288.52192614344796},null,3.1192125434479294,1.0929162179654655E-2]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H60:H61,H52,H53:H56)","v":280.99072000000001},null,null,null,{"$f":"SUM(L60:L61,L52,L53:L56)","v":284.06081959597162},null,{"$f":"L69-H69","v":3.0700995959716124},{"$f":"IF((H69)=0,\"\",(N69/H69))","v":1.092598216756629E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H69*F70","v":36.5287936},null,0.13,null,{"$f":"L69*J70","v":36.927906547476312},null,{"$f":"L70-H70","v":0.39911294747631132},{"$f":"IF((H70)=0,\"\",(N70/H70))","v":1.0925982167566337E-2}]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H69+H70","v":317.51951359999998},null,null,null,{"$f":"L69+L70","v":320.98872614344793},null,{"$f":"L71-H71","v":3.4692125434479522},{"$f":"IF((H71)=0,\"\",(N71/H71))","v":1.0925982167566385E-2}]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H71*0.1,2)","v":-31.75},null,null,null,{"$f":"ROUND(-L71*0.1,2)","v":-32.1},null,{"$f":"L72-H72","v":-0.35000000000000142},{"$f":"IF((H72)=0,\"\",(N72/H72))","v":1.1023622047244139E-2}]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H71:H72)","v":285.76951359999998},null,null,null,{"$f":"SUM(L71:L72)","v":288.88872614344791},null,{"$f":"L73-H73","v":3.1192125434479294},{"$f":"IF((H73)=0,\"\",(N73/H73))","v":1.0915134032855524E-2}]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.0500000000000001E-2,null,null,null,3.73E-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 must 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."]
[]
[null,"Note that cells with the highlighted color shown to the left indicate quantities that are loss adjusted."]

{"sheet":"App.2-W_Bill Impacts GS>50","index":33,"n_rows":92,"n_cols":22,"rows_kept":92,"cut":false,"hidden":false,"merged":[[2,0,2,10],[9,1,9,14],[10,1,10,14],[13,3,13,14],[19,5,19,7],[19,9,19,11],[19,13,19,14],[72,1,72,3],[20,3,21,3],[20,13,21,13],[20,14,21,14],[65,1,65,3],[66,1,66,3],[71,1,71,3]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"CASENUMBER","v":{"$error":"#REF!"}},null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"General Service >50kW"]
[]
[null,"TOU / non-TOU:",null,"TOU"]
[]
[null,null,null,"Consumption",null,100," kW"]
[null,null,null,"Consumption",null,36670,"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,72.77,1,{"$f":"G23*F23","v":72.77},null,72.77,1,{"$f":"K23*J23","v":72.77},null,{"$f":"L23-H23","v":0},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":0}]
[null,"Smart Meter Rate Adder",null,"Monthly",null,null,1,{"$f":"G24*F24","v":0},null,null,1,{"$f":"K24*J24","v":0},null,{"$f":"L24-H24","v":0},{"$f":"IF((H24)=0,\"\",(N24/H24))","v":""}]
[null,"SMIRR",null,"Monthly",null,4.18,1,4.18,null,null,1,{"$f":"K25*J25","v":0},null,{"$f":"L25-H25","v":-4.18},{"$f":"IF((H25)=0,\"\",(N25/H25))","v":-1}]
[null,"SM Entity Charge",null,"Monthly",null,null,1,0,null,null,1,0,null,0,""]
[null,"Stranded Meter Rate Rider",null,"Monthly",null,null,1,0,null,4.8096730494768325,1,4.8096730494768325,null,4.8096730494768325,""]
[null,"MDMR",null,"Monthly",null,null,1,0,null,-0.39408574225021425,1,-0.39408574225021425,null,-0.39408574225021425,""]
[null,"Distribution Volumetric Rate",null,"per kW",null,2.8723000000000001,{"$f":"$F$18","v":100},287.23,null,3.3502000000000001,{"$f":"$F$18","v":100},335.02,null,47.789999999999964,0.16638234167740124]
[null,"Smart Meter Disposition Rider",null,"per kW",null,null,100,0,null,null,{"$f":"$F$18","v":100},0,null,0,""]
[null,"LRAM & SSM Rate Rider",null,"per kW",null,1.4200000000000001E-2,100,1.4200000000000002,null,null,100,0,null,-1.4200000000000002,-1]
[null,"Tax change",null,"per kW",null,-2.5000000000000001E-2,100,{"$f":"G32*F32","v":-2.5},null,null,100,{"$f":"K32*J32","v":0},null,{"$f":"L32-H32","v":2.5},{"$f":"IF((H32)=0,\"\",(N32/H32))","v":-1}]
[null,"Disposal of 1576 (Acct Chg)",null,"per kW",null,null,100,{"$f":"G33*F33","v":0},null,-0.2225,100,{"$f":"K33*J33","v":-22.25},null,{"$f":"L33-H33","v":-22.25},{"$f":"IF((H33)=0,\"\",(N33/H33))","v":""}]
[null,null,null,"per kW",null,null,100,{"$f":"G34*F34","v":0},null,null,100,{"$f":"K34*J34","v":0},null,{"$f":"L34-H34","v":0},{"$f":"IF((H34)=0,\"\",(N34/H34))","v":""}]
[null,null,null,"per kW",null,null,100,0,null,null,100,0,null,0,""]
[null,null,null,"per kW",null,null,100,0,null,null,100,0,null,0,""]
[null,null,null,"per kW",null,null,100,0,null,null,100,0,null,0,""]
[null,null,null,"per kW",null,null,100,0,null,null,100,0,null,0,""]
[null,"Sub-Total A (excluding pass through)",null,null,null,null,null,{"$f":"SUM(H23:H38)","v":363.1},null,null,null,{"$f":"SUM(L23:L38)","v":389.95558730722661},null,26.855587307226585,7.3961958984375062E-2]
[null,"DVA RR (2010)",null,"per kW",null,-0.29060000000000002,{"$f":"$F$18","v":100},{"$f":"G40*F40","v":-29.060000000000002},null,null,{"$f":"$F$18","v":100},{"$f":"K40*J40","v":0},null,29.060000000000002,-1]
[null,"GA DVA RR (2010)",null,"per kW",null,null,{"$f":"$F$18","v":100},0,null,null,{"$f":"$F$18","v":100},{"$f":"K41*J41","v":0},null,{"$f":"L41-H41","v":0},{"$f":"IF((H41)=0,\"\",(N41/H41))","v":""}]
[null,"DVA RR (2012)",null,"per kW",null,-0.57909999999999995,{"$f":"$F$18","v":100},-57.91,null,null,100,0,null,57.91,-1]
[null,"GA DVA RR (2012)",null,"per kW",null,null,{"$f":"$F$18","v":100},0,null,null,100,0,null,0,""]
[null,"Proposed DVA Rate Rider",null,"per kW",null,null,{"$f":"$F$18","v":100},null,null,{"$f":"DVA!F22","v":-0.5618710803750353},100,-56.187108037503528,null,-56.187108037503528,""]
[null,"Proposed DVA GA Rate Rider",null,"per kW",null,null,100,null,null,null,{"$f":"$F$18","v":100},{"$f":"K45*J45","v":0},null,{"$f":"L45-H45","v":0},{"$f":"IF((H45)=0,\"\",(N45/H45))","v":""}]
[null,"Low Voltage Service Charge",null,null,null,null,{"$f":"$F$18","v":100},0,null,null,{"$f":"$F$18","v":100},0,null,0,""]
[null,"Line Losses on Cost of Power",null,null,null,{"$f":"IF(ISBLANK(D16)=TRUE, 0, IF(D16=\"TOU\", 0.64*$F$57+0.18*$F$58+0.18*$F$59, IF(AND(D16=\"non-TOU\", G61>0), F61,F60)))","v":8.3919999999999995E-2},{"$f":"ROUND(+$F$19*(1+F76)-$F$19,0)","v":1485},124.62119999999999,null,{"$f":"0.64*$F$57+0.18*$F$58+0.18*$F$59","v":8.3919999999999995E-2},{"$f":"ROUND(+$F$19*(1+J76)-$F$19,0)","v":1368},114.80256,null,-9.8186399999999878,-7.8787878787878698E-2,null,null,null,null,null,null," "]
[null,"Smart Meter Entity Charge",null,null,null,null,1,0,null,null,1,0,null,0]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H40:H48)+H39","v":400.75120000000004},null,null,null,{"$f":"SUM(L40:L48)+L39","v":448.57103926972309},null,47.819839269723047,{"$f":"IF((H49)=0,\"\",(N49/H49))","v":0.11932550487615019}]
[null,"RTSR - Network",null,"per kW",null,2.8123999999999998,{"$f":"$F$18*(1+$F$76)","v":104.05},{"$f":"G50*F50","v":292.63021999999995},null,2.9007999999999998,{"$f":"$F$18*(1+$J$76)","v":103.73000000000002},{"$f":"K50*J50","v":300.89998400000002},null,8.2697640000000661,2.82601161288129E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kW",null,2.1244999999999998,{"$f":"$F$18*(1+$F$76)","v":104.05},{"$f":"G51*F51","v":221.05422499999997},null,2.1383999999999999,{"$f":"$F$18*(1+$J$76)","v":103.73000000000002},{"$f":"K51*J51","v":221.81623200000001},null,0.76200700000003962,3.4471496756057918E-3]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H49:H51)","v":914.43564499999991},null,null,null,{"$f":"SUM(L49:L51)","v":971.28725526972312},null,56.85161026972321,6.2171253472652212E-2]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,4.4000000000000003E-3,{"$f":"$F$19*(1+$F$76)","v":38155.135000000002},{"$f":"G53*F53","v":167.88259400000001},null,{"$f":"F53","v":4.4000000000000003E-3},{"$f":"$F$19*(1+$J$76)","v":38037.791000000005},{"$f":"K53*J53","v":167.36628040000002},null,-0.51631359999998949,-3.0754444978375152E-3]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,1.1999999999999999E-3,{"$f":"$F$19*(1+$F$76)","v":38155.135000000002},45.786161999999997,null,1.2999999999999999E-3,{"$f":"$F$19*(1+$J$76)","v":38037.791000000005},49.449128300000005,null,3.6629663000000079,8.0001601794009461E-2]
[null,"Standard Supply Service Charge",null,"per kWh",null,0.25,1,0.25,null,{"$f":"F55","v":0.25},1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kWh",null,7.0000000000000001E-3,{"$f":"+F19","v":36670},256.69,null,7.0000000000000001E-3,{"$f":"F19","v":36670},256.69,null,0,0]
[null,"TOU - Off Peak",null,"per kWh",null,6.7000000000000004E-2,{"$f":"0.64*$F$19","v":23468.799999999999},1572.4096,null,6.7000000000000004E-2,{"$f":"G57","v":23468.799999999999},1572.4096,null,0,0]
[null,"TOU - Mid Peak",null,"per kWh",null,0.10400000000000001,{"$f":"0.18*$F$19","v":6600.5999999999995},686.4624,null,0.10400000000000001,{"$f":"G58","v":6600.5999999999995},686.4624,null,0,0]
[null,"TOU - On Peak",null,"per kWh",null,0.124,{"$f":"0.18*$F$19","v":6600.5999999999995},818.47439999999995,null,0.124,{"$f":"G59","v":6600.5999999999995},818.47439999999995,null,0,0]
[null,"Energy - RPP - Tier 1",null,"per kWh",null,7.4999999999999997E-2,{"$f":"IF(AND($T$1=1, F19>=600), 600, IF(AND($T$1=1, AND(F19<600, F18>=0)), F19, IF(AND($T$1=2, F19>=1000), 1000, IF(AND($T$1=2, AND(F19<1000, F18>=0)), F19))))","v":600},{"$f":"G60*F60","v":45},null,7.4999999999999997E-2,{"$f":"G60","v":600},{"$f":"K60*J60","v":45},null,0,0]
[null,"Energy - RPP - Tier 2",null,"per kWh",null,8.7999999999999995E-2,{"$f":"IF(AND($T$1=1, F19>=600), F19-600, IF(AND($T$1=1, AND(F19<600, F19>=0)), 0, IF(AND($T$1=2, F19>=1000), F19-1000, IF(AND($T$1=2, AND(F19<1000, F19>=0)), 0))))","v":36070},{"$f":"G61*F61","v":3174.16},null,8.7999999999999995E-2,{"$f":"G61","v":36070},{"$f":"K61*J61","v":3174.16},null,0,0]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H53:H59,H52)","v":4462.3908009999996},null,null,null,{"$f":"SUM(L53:L59,L52)","v":4522.3890639697238},null,{"$f":"L63-H63","v":59.998262969724237},{"$f":"IF((H63)=0,\"\",(N63/H63))","v":1.3445317912603918E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H63*F64","v":580.11080412999991},null,0.13,null,{"$f":"L63*J64","v":587.91057831606406},null,7.7997741860641554,1.3445317912603926E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H63+H64","v":5042.501605129999},null,null,null,{"$f":"L63+L64","v":5110.2996422857877},null,67.798037155788734,1.3445317912603987E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H65*0.1,2)","v":-504.25},null,null,null,{"$f":"ROUND(-L65*0.1,2)","v":-511.03},null,-6.7799999999999727,1.3445711452652401E-2]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H65+H66","v":4538.251605129999},null,null,null,{"$f":"L65+L66","v":4599.269642285788},null,61.018037155788988,1.3445274185947457E-2]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H60:H61,H52,H53:H56)","v":4604.2044009999991},null,null,null,{"$f":"SUM(L60:L61,L52,L53:L56)","v":4664.2026639697215},null,{"$f":"L69-H69","v":59.998262969722418},{"$f":"IF((H69)=0,\"\",(N69/H69))","v":1.3031190134975598E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H69*F70","v":598.54657212999984},null,0.13,null,{"$f":"L69*J70","v":606.34634631606377},null,{"$f":"L70-H70","v":7.799774186063928},{"$f":"IF((H70)=0,\"\",(N70/H70))","v":1.3031190134975621E-2}]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H69+H70","v":5202.7509731299988},null,null,null,{"$f":"L69+L70","v":5270.5490102857857},null,{"$f":"L71-H71","v":67.798037155786915},{"$f":"IF((H71)=0,\"\",(N71/H71))","v":1.3031190134975709E-2}]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H71*0.1,2)","v":-520.28},null,null,null,{"$f":"ROUND(-L71*0.1,2)","v":-527.04999999999995},null,{"$f":"L72-H72","v":-6.7699999999999818},{"$f":"IF((H72)=0,\"\",(N72/H72))","v":1.301222418697621E-2}]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H71:H72)","v":4682.470973129999},null,null,null,{"$f":"SUM(L71:L72)","v":4743.4990102857855},null,{"$f":"L73-H73","v":61.028037155786478},{"$f":"IF((H73)=0,\"\",(N73/H73))","v":1.3033297484595462E-2}]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.0500000000000001E-2,null,null,null,3.73E-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 must 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."]
[]
[null,"Note that cells with the highlighted color shown to the left indicate quantities that are loss adjusted."]

{"sheet":"App.2-W_Bill Impacts USL","index":34,"n_rows":92,"n_cols":20,"rows_kept":92,"cut":false,"hidden":false,"merged":[[2,0,2,10],[9,1,9,14],[10,1,10,14],[13,3,13,14],[19,5,19,7],[19,9,19,11],[19,13,19,14],[72,1,72,3],[20,3,21,3],[20,13,21,13],[20,14,21,14],[65,1,65,3],[66,1,66,3],[71,1,71,3]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"CASENUMBER","v":{"$error":"#REF!"}},null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"Unscattered Metered Load"]
[]
[null,"TOU / non-TOU:",null,"non-TOU"]
[]
[null,null,null,"Consumption",null,150," kWh"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,"Monthly",null,10.34,1,{"$f":"G23*F23","v":10.34},null,10.34,1,{"$f":"K23*J23","v":10.34},null,{"$f":"L23-H23","v":0},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":0}]
[null,"Smart Meter Rate Adder",null,"Monthly",null,null,1,{"$f":"G24*F24","v":0},null,null,1,{"$f":"K24*J24","v":0},null,{"$f":"L24-H24","v":0},{"$f":"IF((H24)=0,\"\",(N24/H24))","v":""}]
[null,"SMIRR",null,"Monthly",null,null,1,0,null,null,1,{"$f":"K25*J25","v":0},null,{"$f":"L25-H25","v":0},{"$f":"IF((H25)=0,\"\",(N25/H25))","v":""}]
[null,"SM Entity Charge",null,"Monthly",null,null,1,0,null,null,1,0,null,0,""]
[null,"Stranded Meter Rate Rider",null,"Monthly",null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,"Monthly",null,null,1,0,null,null,1,0,null,0,""]
[null,"Distribution Volumetric Rate",null,"per kWh",null,1.7899999999999999E-2,{"$f":"$F$18","v":150},2.6850000000000001,null,7.0000000000000001E-3,{"$f":"$F$18","v":150},1.05,null,-1.635,-0.60893854748603349]
[null,"Smart Meter Disposition Rider",null,"per kWh",null,null,150,0,null,null,{"$f":"$F$18","v":150},0,null,0,""]
[null,"LRAM & SSM Rate Rider",null,"per kWh",null,null,150,0,null,null,150,0,null,0,""]
[null,"Tax change",null,"per kWh",null,-2.9999999999999997E-4,150,{"$f":"G32*F32","v":-4.4999999999999998E-2},null,null,150,{"$f":"K32*J32","v":0},null,{"$f":"L32-H32","v":4.4999999999999998E-2},{"$f":"IF((H32)=0,\"\",(N32/H32))","v":-1}]
[null,"Disposal of 1576 (Acct Chg)",null,"per kWh",null,null,150,{"$f":"G33*F33","v":0},null,-5.9999999999999995E-4,150,{"$f":"K33*J33","v":-0.09},null,{"$f":"L33-H33","v":-0.09},{"$f":"IF((H33)=0,\"\",(N33/H33))","v":""}]
[null,null,null,"per kWh",null,null,150,{"$f":"G34*F34","v":0},null,null,150,{"$f":"K34*J34","v":0},null,{"$f":"L34-H34","v":0},{"$f":"IF((H34)=0,\"\",(N34/H34))","v":""}]
[null,null,null,"per kWh",null,null,150,0,null,null,150,0,null,0,""]
[null,null,null,"per kWh",null,null,150,0,null,null,150,0,null,0,""]
[null,null,null,"per kWh",null,null,150,0,null,null,150,0,null,0,""]
[null,null,null,"per kWh",null,null,150,0,null,null,150,0,null,0,""]
[null,"Sub-Total A (excluding pass through)",null,null,null,null,null,{"$f":"SUM(H23:H38)","v":12.98},null,null,null,{"$f":"SUM(L23:L38)","v":11.3},null,-1.6799999999999997,-0.12942989214175651]
[null,"DVA RR (2010)",null,"per kWh",null,-5.9999999999999995E-4,{"$f":"$F$18","v":150},{"$f":"G40*F40","v":-0.09},null,null,{"$f":"$F$18","v":150},{"$f":"K40*J40","v":0},null,0.09,-1]
[null,"GA DVA RR (2010)",null,"per kWh",null,null,{"$f":"$F$18","v":150},0,null,null,{"$f":"$F$18","v":150},0,null,0,""]
[null,"DVA RR (2012)",null,"per kWh",null,-2.0999999999999999E-3,{"$f":"$F$18","v":150},-0.315,null,null,{"$f":"$F$18","v":150},0,null,0.315,-1]
[null,"GA DVA RR (2012)",null,"per kWh",null,null,{"$f":"$F$18","v":150},0,null,null,{"$f":"$F$18","v":150},0,null,0,""]
[null,"Proposed DVA Rate Rider",null,"per kWh",null,null,{"$f":"$F$18","v":150},null,null,{"$f":"DVA!F23","v":-1.381338073928994E-3},{"$f":"$F$18","v":150},{"$f":"K44*J44","v":-0.20720071108934909},null,{"$f":"L44-H44","v":-0.20720071108934909},{"$f":"IF((H44)=0,\"\",(N44/H44))","v":""}]
[null,"Proposed DVA GA Rate Rider",null,"per kWh",null,null,150,null,null,null,150,0,null,0,""]
[null,"Low Voltage Service Charge",null,null,null,null,{"$f":"$F$18","v":150},0,null,null,{"$f":"$F$18","v":150},0,null,0,""]
[null,"Line Losses on Cost of Power",null,null,null,{"$f":"IF(ISBLANK(D16)=TRUE, 0, IF(D16=\"TOU\", 0.64*$F$57+0.18*$F$58+0.18*$F$59, IF(AND(D16=\"non-TOU\", G61>0), F61,F60)))","v":7.4999999999999997E-2},{"$f":"ROUND($F$18*(1+$F$76)-$F$18,0)","v":6},0.44999999999999996,null,{"$f":"IF(ISBLANK(D16)=TRUE, 0, IF(D16=\"TOU\", 0.64*$F$57+0.18*$F$58+0.18*$F$59, IF(AND(D16=\"non-TOU\", K61>0), J61,J60)))","v":7.4999999999999997E-2},{"$f":"ROUND($F$18*(1+$J$76)-$F$18,0)","v":6},0.44999999999999996,null,0,0]
[null,"Smart Meter Entity Charge",null,"Monthly",null,null,null,0,null,null,null,0,null,0]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H40:H48)+H39","v":13.025},null,null,null,{"$f":"SUM(L40:L48)+L39","v":11.542799288910652},null,-1.482200711089348,{"$f":"IF((H49)=0,\"\",(N49/H49))","v":-0.113796599699758}]
[null,"RTSR - Network",null,"per kWh",null,6.7999999999999996E-3,{"$f":"ROUND($F$18*(1+$F$76),0)","v":156},{"$f":"G50*F50","v":1.0608},null,7.1000000000000004E-3,{"$f":"ROUND($F$18*(1+$J$76),0)","v":156},{"$f":"K50*J50","v":1.1076000000000001},null,4.6800000000000175E-2,4.4117647058823699E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kWh",null,4.7999999999999996E-3,{"$f":"ROUND($F$18*(1+$F$76),0)","v":156},{"$f":"G51*F51","v":0.74879999999999991},null,5.1000000000000004E-3,{"$f":"ROUND($F$18*(1+$J$76),0)","v":156},{"$f":"K51*J51","v":0.79560000000000008},null,4.6800000000000175E-2,6.2500000000000236E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H49:H51)","v":14.8346},null,null,null,{"$f":"SUM(L49:L51)","v":13.445999288910652},null,-1.3886007110893477,-9.3605537802795333E-2]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,4.4000000000000003E-3,{"$f":"ROUND($F$18*(1+$F$76),0)","v":156},{"$f":"G53*F53","v":0.68640000000000001},null,{"$f":"F53","v":4.4000000000000003E-3},{"$f":"ROUND($F$18*(1+$J$76),0)","v":156},{"$f":"K53*J53","v":0.68640000000000001},null,0,0]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,1.1999999999999999E-3,156,0.18719999999999998,null,1.2999999999999999E-3,156,0.20279999999999998,null,1.5600000000000003E-2,8.3333333333333356E-2]
[null,"Standard Supply Service Charge",null,"per kWh",null,0.25,1,0.25,null,{"$f":"F55","v":0.25},1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kWh",null,7.0000000000000001E-3,{"$f":"F18","v":150},1.05,null,7.0000000000000001E-3,{"$f":"F18","v":150},1.05,null,0,0]
[null,"TOU - Off Peak",null,"per kWh",null,6.7000000000000004E-2,{"$f":"0.64*$F$18","v":96},6.4320000000000004,null,6.7000000000000004E-2,{"$f":"G57","v":96},6.4320000000000004,null,0,0]
[null,"TOU - Mid Peak",null,"per kWh",null,0.10400000000000001,{"$f":"0.18*$F$18","v":27},2.8080000000000003,null,0.10400000000000001,{"$f":"G58","v":27},2.8080000000000003,null,0,0]
[null,"TOU - On Peak",null,"per kWh",null,0.124,{"$f":"0.18*$F$18","v":27},3.3479999999999999,null,0.124,{"$f":"G59","v":27},3.3479999999999999,null,0,0]
[null,"Energy - RPP - Tier 1",null,"per kWh",null,7.4999999999999997E-2,{"$f":"IF(AND($T$1=1, F18>=600), 600, IF(AND($T$1=1, AND(F18<600, F18>=0)), F18, IF(AND($T$1=2, F18>=1000), 1000, IF(AND($T$1=2, AND(F18<1000, F18>=0)), F18))))","v":150},{"$f":"G60*F60","v":11.25},null,7.4999999999999997E-2,{"$f":"G60","v":150},{"$f":"K60*J60","v":11.25},null,0,0]
[null,"Energy - RPP - Tier 2",null,"per kWh",null,8.7999999999999995E-2,{"$f":"IF(AND($T$1=1, F18>=600), F18-600, IF(AND($T$1=1, AND(F18<600, F18>=0)), 0, IF(AND($T$1=2, F18>=1000), F18-1000, IF(AND($T$1=2, AND(F18<1000, F18>=0)), 0))))","v":0},{"$f":"G61*F61","v":0},null,8.7999999999999995E-2,{"$f":"G61","v":0},{"$f":"K61*J61","v":0},null,0,""]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H53:H59,H52)","v":29.596200000000003},null,null,null,{"$f":"SUM(L53:L59,L52)","v":28.223199288910653},null,{"$f":"L63-H63","v":-1.3730007110893503},{"$f":"IF((H63)=0,\"\",(N63/H63))","v":-4.6391114774509905E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H63*F64","v":3.8475060000000005},null,0.13,null,{"$f":"L63*J64","v":3.6690159075583848},null,-0.17849009244161573,-4.639111477450996E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H63+H64","v":33.443706000000006},null,null,null,{"$f":"L63+L64","v":31.892215196469039},null,-1.5514908035309674,-4.6391114774509953E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H65*0.1,2)","v":-3.34},null,null,null,{"$f":"ROUND(-L65*0.1,2)","v":-3.19},null,0.14999999999999991,-4.4910179640718535E-2]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H65+H66","v":30.103706000000006},null,null,null,{"$f":"L65+L66","v":28.702215196469037},null,-1.4014908035309688,-4.6555424223548039E-2]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H60:H61,H52,H53:H56)","v":28.258200000000002},null,null,null,{"$f":"SUM(L60:L61,L52,L53:L56)","v":26.885199288910652},null,{"$f":"L69-H69","v":-1.3730007110893503},{"$f":"IF((H69)=0,\"\",(N69/H69))","v":-4.8587691752813349E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H69*F70","v":3.6735660000000006},null,0.13,null,{"$f":"L69*J70","v":3.4950759075583848},null,{"$f":"L70-H70","v":-0.17849009244161573},{"$f":"IF((H70)=0,\"\",(N70/H70))","v":-4.8587691752813397E-2}]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H69+H70","v":31.931766000000003},null,null,null,{"$f":"L69+L70","v":30.380275196469036},null,{"$f":"L71-H71","v":-1.5514908035309674},{"$f":"IF((H71)=0,\"\",(N71/H71))","v":-4.8587691752813397E-2}]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H71*0.1,2)","v":-3.19},null,null,null,{"$f":"ROUND(-L71*0.1,2)","v":-3.04},null,{"$f":"L72-H72","v":0.14999999999999991},{"$f":"IF((H72)=0,\"\",(N72/H72))","v":-4.7021943573667686E-2}]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H71:H72)","v":28.741766000000002},null,null,null,{"$f":"SUM(L71:L72)","v":27.340275196469037},null,{"$f":"L73-H73","v":-1.4014908035309652},{"$f":"IF((H73)=0,\"\",(N73/H73))","v":-4.876147149520893E-2}]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.0500000000000001E-2,null,null,null,3.73E-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 must 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."]
[]
[null,"Note that cells with the highlighted color shown to the left indicate quantities that are loss adjusted."]

{"sheet":"App.2-W_Bill Impacts StrLights","index":35,"n_rows":92,"n_cols":20,"rows_kept":92,"cut":false,"hidden":false,"merged":[[2,0,2,10],[9,1,9,14],[10,1,10,14],[13,3,13,14],[19,5,19,7],[19,9,19,11],[19,13,19,14],[72,1,72,3],[20,3,21,3],[20,13,21,13],[20,14,21,14],[65,1,65,3],[66,1,66,3],[71,1,71,3]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"CASENUMBER","v":{"$error":"#REF!"}},null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:",null,"Street Lights"]
[]
[null,"TOU / non-TOU:",null,"non-TOU"]
[]
[null,null,null,"Consumption",null,0.22," kW"]
[null,null,null,"Consumption",null,78,"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,0.61,1,{"$f":"G23*F23","v":0.61},null,0.63,1,{"$f":"K23*J23","v":0.63},null,{"$f":"L23-H23","v":2.0000000000000018E-2},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":3.2786885245901669E-2}]
[null,"Smart Meter Rate Adder",null,"Monthly",null,null,1,{"$f":"G24*F24","v":0},null,null,1,{"$f":"K24*J24","v":0},null,{"$f":"L24-H24","v":0},{"$f":"IF((H24)=0,\"\",(N24/H24))","v":""}]
[null,"SMIRR",null,"Monthly",null,null,1,0,null,null,1,{"$f":"K25*J25","v":0},null,{"$f":"L25-H25","v":0},{"$f":"IF((H25)=0,\"\",(N25/H25))","v":""}]
[null,"SM Entity Charge",null,"Monthly",null,null,1,0,null,null,1,0,null,0,""]
[null,"Stranded Meter Rate Rider",null,"Monthly",null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,"Monthly",null,null,1,0,null,null,1,0,null,0,""]
[null,"Distribution Volumetric Rate",null,"per kW",null,4.43,{"$f":"$F$18","v":0.22},0.97459999999999991,null,4.6348000000000003,{"$f":"$F$18","v":0.22},1.0196560000000001,null,4.5056000000000207E-2,4.6230248306997956E-2]
[null,"Smart Meter Disposition Rider",null,"per kW",null,null,0.22,0,null,null,{"$f":"$F$18","v":0.22},0,null,0,""]
[null,"LRAM & SSM Rate Rider",null,"per kW",null,null,0.22,0,null,null,0.22,0,null,0,""]
[null,"Tax change",null,"per kW",null,-6.0000000000000001E-3,0.22,{"$f":"G32*F32","v":-1.32E-3},null,null,0.22,{"$f":"K32*J32","v":0},null,{"$f":"L32-H32","v":1.32E-3},{"$f":"IF((H32)=0,\"\",(N32/H32))","v":-1}]
[null,"Disposal of 1576 (Acct Chg)",null,"per kW",null,null,0.22,{"$f":"G33*F33","v":0},null,-0.20660000000000001,0.22,{"$f":"K33*J33","v":-4.5451999999999999E-2},null,{"$f":"L33-H33","v":-4.5451999999999999E-2},{"$f":"IF((H33)=0,\"\",(N33/H33))","v":""}]
[null,null,null,"per kW",null,null,0.22,{"$f":"G34*F34","v":0},null,null,0.22,{"$f":"K34*J34","v":0},null,{"$f":"L34-H34","v":0},{"$f":"IF((H34)=0,\"\",(N34/H34))","v":""}]
[null,null,null,"per kW",null,null,0.22,0,null,null,0.22,0,null,0,""]
[null,null,null,"per kW",null,null,0.22,0,null,null,0.22,0,null,0,""]
[null,null,null,"per kW",null,null,0.22,0,null,null,0.22,0,null,0,""]
[null,null,null,"per kW",null,null,0.22,0,null,null,0.22,0,null,0,""]
[null,"Sub-Total A (excluding pass through)",null,null,null,null,null,{"$f":"SUM(H23:H38)","v":1.58328},null,null,null,{"$f":"SUM(L23:L38)","v":1.6042040000000002},null,2.0924000000000165E-2,1.3215603051892379E-2]
[null,"DVA RR (2010)",null,"per kW",null,-0.33589999999999998,{"$f":"$F$18","v":0.22},{"$f":"G40*F40","v":-7.3897999999999991E-2},null,null,{"$f":"$F$18","v":0.22},{"$f":"K40*J40","v":0},null,7.3897999999999991E-2,-1]
[null,"GA DVA RR (2010)",null,"per kW",null,null,{"$f":"$F$18","v":0.22},0,null,null,{"$f":"$F$18","v":0.22},0,null,0,""]
[null,"DVA RR (2012)",null,"per kW",null,-0.65710000000000002,{"$f":"$F$18","v":0.22},-0.144562,null,null,{"$f":"$F$18","v":0.22},0,null,0.144562,-1]
[null,"GA DVA RR (2012)",null,"per kW",null,null,{"$f":"$F$18","v":0.22},0,null,null,{"$f":"$F$18","v":0.22},0,null,0,""]
[null,"Proposed DVA Rate Rider",null,"per kW",null,null,{"$f":"$F$18","v":0.22},null,null,{"$f":"DVA!F24","v":-0.52037667191884507},{"$f":"$F$18","v":0.22},-0.11448286782214591,null,{"$f":"L44-H44","v":-0.11448286782214591},{"$f":"IF((H44)=0,\"\",(N44/H44))","v":""}]
[null,"Proposed DVA GA Rate Rider",null,"per kW",null,null,0.22,null,null,null,0.22,0,null,0,""]
[null,"Low Voltage Service Charge",null,null,null,null,{"$f":"$F$18","v":0.22},0,null,null,{"$f":"$F$18","v":0.22},0,null,0,""]
[null,"Line Losses on Cost of Power",null,null,null,{"$f":"IF(ISBLANK(D16)=TRUE, 0, IF(D16=\"TOU\", 0.64*$F$57+0.18*$F$58+0.18*$F$59, IF(AND(D16=\"non-TOU\", G61>0), F61,F60)))","v":7.4999999999999997E-2},{"$f":"ROUND($F$19*(1+$F$76)-$F$19,0)","v":3},0.22499999999999998,null,{"$f":"IF(ISBLANK(D16)=TRUE, 0, IF(D16=\"TOU\", 0.64*$F$57+0.18*$F$58+0.18*$F$59, IF(AND(D16=\"non-TOU\", K61>0), J61,J60)))","v":7.4999999999999997E-2},{"$f":"ROUND($F$19*(1+$J$76)-$F$19,0)","v":3},0.22499999999999998,null,0,0]
[null,"Smart Meter Entity Charge",null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H40:H48)+H39","v":1.58982},null,null,null,{"$f":"SUM(L40:L48)+L39","v":1.7147211321778542},null,0.12490113217785415,{"$f":"IF((H49)=0,\"\",(N49/H49))","v":7.8563065112939923E-2}]
[null,"RTSR - Network",null,"per kW",null,2.0552999999999999,{"$f":"$F$18*(1+$F$76)","v":0.22891},{"$f":"G50*F50","v":0.47047872299999999},null,2.1505000000000001,{"$f":"$F$18*(1+$J$76)","v":0.22820600000000002},{"$f":"K50*J50","v":0.49075700300000008},null,2.0278280000000093E-2,4.3101375277283457E-2]
[null,"RTSR - Line and Transformation Connection",null,"per kW",null,1.5119,{"$f":"$F$18*(1+$F$76)","v":0.22891},{"$f":"G51*F51","v":0.34608902899999999},null,1.6064000000000001,{"$f":"$F$18*(1+$J$76)","v":0.22820600000000002},{"$f":"K51*J51","v":0.36659011840000005},null,2.0501089400000061E-2,5.9236461378843829E-2]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H49:H51)","v":2.4063877519999997},null,null,null,{"$f":"SUM(L49:L51)","v":2.5720682535778541},null,0.16568050157785441,6.8850292909010138E-2]
[null,"Wholesale Market Service Charge (WMSC)",null,"per kWh",null,4.4000000000000003E-3,{"$f":"+$F$19*(1+$F$76)","v":81.158999999999992},{"$f":"G53*F53","v":0.35709959999999996},null,{"$f":"F53","v":4.4000000000000003E-3},{"$f":"$F$19*(1+$J$76)","v":80.909400000000005},{"$f":"K53*J53","v":0.35600136000000004},null,-1.0982399999999171E-3,-3.0754444978373461E-3]
[null,"Rural and Remote Rate Protection (RRRP)",null,"per kWh",null,1.1999999999999999E-3,{"$f":"+$F$19*(1+$F$76)","v":81.158999999999992},9.7390799999999986E-2,null,1.2999999999999999E-3,{"$f":"$F$19*(1+$J$76)","v":80.909400000000005},0.10518222000000001,null,7.7914200000000211E-3,8.0001601794009516E-2]
[null,"Standard Supply Service Charge",null,"per kWh",null,0.25,1,0.25,null,{"$f":"F55","v":0.25},1,0.25,null,0,0]
[null,"Debt Retirement Charge (DRC)",null,"per kWh",null,7.0000000000000001E-3,{"$f":"F18","v":0.22},1.5400000000000001E-3,null,7.0000000000000001E-3,{"$f":"F18","v":0.22},1.5400000000000001E-3,null,0,0]
[null,"TOU - Off Peak",null,"per kWh",null,6.7000000000000004E-2,{"$f":"0.64*$F$19","v":49.92},3.3446400000000005,null,6.7000000000000004E-2,{"$f":"G57","v":49.92},3.3446400000000005,null,0,0]
[null,"TOU - Mid Peak",null,"per kWh",null,0.10400000000000001,{"$f":"0.18*$F$19","v":14.04},1.4601600000000001,null,0.10400000000000001,{"$f":"G58","v":14.04},1.4601600000000001,null,0,0]
[null,"TOU - On Peak",null,"per kWh",null,0.124,{"$f":"0.18*$F$19","v":14.04},1.7409599999999998,null,0.124,{"$f":"G59","v":14.04},1.7409599999999998,null,0,0]
[null,"Energy - RPP - Tier 1",null,"per kWh",null,7.4999999999999997E-2,{"$f":"IF(AND($T$1=1, F19>=600), 600, IF(AND($T$1=1, AND(F19<600, F19>=0)), F19, IF(AND($T$1=2, F19>=1000), 1000, IF(AND($T$1=2, AND(F19<1000, F19>=0)), F19))))","v":78},{"$f":"G60*F60","v":5.85},null,7.4999999999999997E-2,{"$f":"G60","v":78},{"$f":"K60*J60","v":5.85},null,0,0]
[null,"Energy - RPP - Tier 2",null,"per kWh",null,8.7999999999999995E-2,{"$f":"IF(AND($T$1=1, F19>=600), F19-600, IF(AND($T$1=1, AND(F19<600, F19>=0)), 0, IF(AND($T$1=2, F19>=1000), F19-1000, IF(AND($T$1=2, AND(F19<1000, F19>=0)), 0))))","v":0},{"$f":"G61*F61","v":0},null,8.7999999999999995E-2,{"$f":"G61","v":0},{"$f":"K61*J61","v":0},null,0,""]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H53:H59,H52)","v":9.6581781520000014},null,null,null,{"$f":"SUM(L53:L59,L52)","v":9.8305518335778537},null,{"$f":"L63-H63","v":0.17237368157785227},{"$f":"IF((H63)=0,\"\",(N63/H63))","v":1.7847432389943789E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H63*F64","v":1.2555631597600003},null,0.13,null,{"$f":"L63*J64","v":1.277971738365121},null,2.2408578605120688E-2,1.7847432389943702E-2]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H63+H64","v":10.913741311760003},null,null,null,{"$f":"L63+L64","v":11.108523571942975},null,0.19478226018297207,1.7847432389943695E-2]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H65*0.1,2)","v":-1.0900000000000001},null,null,null,{"$f":"ROUND(-L65*0.1,2)","v":-1.1100000000000001},null,-2.0000000000000018E-2,1.8348623853211024E-2]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H65+H66","v":9.8237413117600028},null,null,null,{"$f":"L65+L66","v":9.9985235719429753},null,0.17478226018297249,1.7791822345091742E-2]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H60:H61,H52,H53:H56)","v":8.9624181519999979},null,null,null,{"$f":"SUM(L60:L61,L52,L53:L56)","v":9.1347918335778537},null,{"$f":"L69-H69","v":0.17237368157785582},{"$f":"IF((H69)=0,\"\",(N69/H69))","v":1.9232943459504839E-2}]
[null,"HST",null,null,null,0.13,null,{"$f":"H69*F70","v":1.1651143597599998},null,0.13,null,{"$f":"L69*J70","v":1.1875229383651211},null,{"$f":"L70-H70","v":2.2408578605121354E-2},{"$f":"IF((H70)=0,\"\",(N70/H70))","v":1.9232943459504923E-2}]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H69+H70","v":10.127532511759998},null,null,null,{"$f":"L69+L70","v":10.322314771942974},null,{"$f":"L71-H71","v":0.19478226018297562},{"$f":"IF((H71)=0,\"\",(N71/H71))","v":1.9232943459504697E-2}]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H71*0.1,2)","v":-1.01},null,null,null,{"$f":"ROUND(-L71*0.1,2)","v":-1.03},null,{"$f":"L72-H72","v":-2.0000000000000018E-2},{"$f":"IF((H72)=0,\"\",(N72/H72))","v":1.980198019801982E-2}]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H71:H72)","v":9.1175325117599986},null,null,null,{"$f":"SUM(L71:L72)","v":9.2923147719429746},null,{"$f":"L73-H73","v":0.17478226018297605},{"$f":"IF((H73)=0,\"\",(N73/H73))","v":1.9169908081768609E-2}]
[]
[]
[null,"Loss Factor (%)",null,null,null,4.0500000000000001E-2,null,null,null,3.73E-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 must 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."]
[]
[null,"Note that cells with the highlighted color shown to the left indicate quantities that are loss adjusted."]

{"sheet":"App.2-YA_MIFRS Summary Impacts","index":36,"n_rows":38,"n_cols":9,"rows_kept":38,"cut":false,"hidden":true,"merged":[[37,0,40,8],[32,0,32,2],[32,6,32,8],[33,0,33,2],[33,6,33,8],[34,0,34,2],[34,6,34,8],[29,0,29,2],[29,6,29,8],[30,0,30,2],[30,6,30,8],[31,0,31,2],[31,6,31,8],[26,0,26,2],[26,6,26,8],[27,0,27,2],[27,6,27,8],[28,0,28,2],[28,6,28,8],[23,0,23,2],[23,6,23,8],[24,0,24,2],[24,6,24,8],[25,0,25,2],[25,6,25,8],[20,0,20,2],[20,6,20,8],[21,0,21,2],[21,6,21,8],[22,0,22,2],[22,3,22,5],[22,6,22,8],[17,0,17,2],[17,6,17,8],[18,0,18,2],[18,6,18,8],[19,0,19,2],[19,6,19,8],[8,0,8,8],[9,0,9,8],[10,0,10,8],[14,0,16,2],[14,6,14,8],[15,6,15,8],[16,6,16,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"CASENUMBER","v":{"$error":"#REF!"}}]
[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-YA"]
["Summary of Impacts to Revenue Requirement"]
["from Transition to MIFRS"]
[]
[]
[]
["Revenue Requirement Component",null,null,2014,2014,"Difference","Reasons why the revenue requirement "]
[null,null,null,"MIFRS","CGAAP",null,"component is different under"]
[null,null,null,null,null,null,"MIFRS versus CGAAP"]
["Closing NBV 2013",null,null,null,null,{"$f":"+D18-E18","v":0}]
["Closing NBV 2014",null,null,null,null,{"$f":"+D19-E19","v":0}]
["Average NBV",null,null,{"$f":"(D18+D19)/2","v":0},{"$f":"(E18+E19)/2","v":0},{"$f":"(F18+F19)/2","v":0}]
["Working Capital",null,null,null,null,{"$f":"+D21-E21","v":0}]
["Rate Base",null,null,{"$f":"SUM(D20:D21)","v":0},{"$f":"SUM(E20:E21)","v":0},{"$f":"SUM(F20:F21)","v":0}]
[null,null,null,null,null,{"$f":"+D23-E23","v":0}]
["Return on Rate Base",null,null,null,null,0]
[null,null,null,null,null,0]
["OM&A",null,null,null,null,0]
["Depreciation",null,null,null,null,0]
["PILs or Income Taxes",null,null,null,null,0]
[null,null,null,null,null,0]
["Less: Revenue Offsets",null,null,null,null,0]
[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,{"$f":"SUM(D24:D34)","v":0},{"$f":"SUM(E24:E34)","v":0},{"$f":"SUM(F24:F34)","v":0}]
[]
[]
["For modified IFRS applications, the applicants must provide a summary of the dollar impacts of modified IFRS 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 the adoption of  modified IFRS accounting.  "]

{"sheet":"lists","index":37,"n_rows":185,"n_cols":55,"rows_kept":185,"cut":false,"hidden":true,"merged":[[17,51,17,52],[6,51,6,52],[7,51,7,52],[8,51,8,52],[9,51,9,52],[10,51,10,52],[11,51,11,52],[12,51,12,52],[13,51,13,52],[14,51,14,52],[15,51,15,52],[16,51,16,52],[5,51,5,52],[0,51,0,52],[1,51,1,52],[2,51,2,52],[3,51,3,52],[4,51,4,52]]}
["DISTRIBUTED GENERATION [DGEN]","Embedded Distributor",{"$f":"COUNTA(B1:B17)","v":4},null,null,null,null,null,"Distribution Volumetric Rate",null,null,"Loss Factors",null,"Units","Units1","Units2",null,null,null,null,null,null,null,null,null,"Account History","Account set up charge/change of occupancy charge (plus credit agency costs if applicable)","Total Loss Factor – Embedded Distributor – Hydro One Networks Inc.",null,null,null,null,null,null,null,null,null,"Algoma Power Inc.","Algoma Power Inc.",null,"DISTRIBUTED GENERATION [DGEN]","kW",null,null,null,"Sub-Total:  Delivery (Distribution and Retail Transmission)"]
["EMBEDDED DISTRIBUTOR","General Service 3,000 to 4,999 kW",null,null,null,null,null,null,"Distribution Volumetric Rate - $/kW of contracted amount",null,null,"Total Loss Factor – Primary Metered Customer",null,"$","$/kWh","$",null,null,null,null,null,null,null,null,null,"Account set up charge/change of occupancy charge","Administrative Billing Charge","Total Loss Factor – Primary Metered Customer",null,null,null,null,null,null,null,null,null,"Atikokan Hydro Inc.","Atikokan Hydro Inc.",null,"EMBEDDED DISTRIBUTOR","kW",null,null,null,"Wholesale Market Service Rate ",null,null,{"$f":"AU2*AV2","v":0},{"$f":"AU2","v":0},0,{"$f":"AX2*AY2","v":0},null,{"$f":"AZ2-AW2","v":0},{"$f":"BB2/AW2","v":{"$error":"#DIV/0!"}}]
["EMBEDDED DISTRIBUTOR","General Service 1,000 to 4,999 kW",null,null,null,null,null,null,"Distribution Wheeling Service Rate",null,null,"Total Loss Factor – Primary Metered Customer < 5,000 kW",null,"$/kWh","$/kW","%",null,null,null,null,null,null,"MSC",null,null,"Account set up charge/change of occupancy charge (plus credit agency costs if applicable – Residential)","Bell Canada Pole Rentals","Total Loss Factor – Primary Metered Customer < 5,000 kW",null,null,null,null,null,null,null,null,null,"Attawapiskat Power Corp. ","Attawapiskat Power Corp. ",null,"EMBEDDED DISTRIBUTOR","kW",null,null,null,"Rural Rate Protection Charge",null,null,{"$f":"AU3*AV3","v":0},0,0,{"$f":"AX3*AY3","v":0},null,{"$f":"AZ3-AW3","v":0},{"$f":"BB3/AW3","v":{"$error":"#DIV/0!"}}]
["FARMS - SINGLE PHASE ENERGY-BILLED [F1]","General Service Equal To Or Greater Than 1,500 kW - Interval Metered",null,null,null,null,null,null,"General Service 1,500 to 4,999 kW customer",null,null,"Total Loss Factor – Primary Metered Customer > 5,000 kW",null,"$/kW","$/kVA",null,null,null,null,null,null,null,"SM_Rate_Adder",null,null,"Account set up charge/change of occupancy charge (plus credit agency costs if applicable)","Clearance Pole Attachment charge $/pole/year","Total Loss Factor – Primary Metered Customer > 5,000 kW",null,null,null,null,null,null,null,null,null,"Bluewater Power Distribution Corporation","Bluewater Power Distribution Corporation",null,"FARMS - SINGLE PHASE ENERGY-BILLED [F1]","kWh",null,null,null,"Standard Supply Service – Administration Charge (if applicable)",null,null,{"$f":"AU4*AV4","v":0},0,0,{"$f":"AX4*AY4","v":0},null,{"$f":"AZ4-AW4","v":0},{"$f":"BB4/AW4","v":{"$error":"#DIV/0!"}}]
["FARMS - THREE PHASE ENERGY-BILLED [F3]",null,null,null,null,null,null,null,"General Service 50 to 1,499 kW customer",null,null,"Total Loss Factor – Secondary Metered Customer",null,"$/kVA",null,null,null,null,null,null,null,null,"MSC_Rate_Rider_",null,null,"Arrears certificate","Collection of account charge – no disconnection","Total Loss Factor – Secondary Metered Customer",null,null,null,null,null,null,null,null,null,"Brant County Power Inc.","Brant County Power Inc.",null,"FARMS - THREE PHASE ENERGY-BILLED [F3]","kWh",null,null,null,"Sub-Total:  Regulatory",null,null,{"$f":"SUM(AW2:AW4)","v":0},null,null,{"$f":"SUM(AZ2:BA4)","v":0},null,{"$f":"AZ5-AW5","v":0},{"$f":"BB5/AW5","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE - COMMERCIAL",null,null,null,null,null,null,null,"General Service Large Use customer",null,null,"Total Loss Factor – Secondary Metered Customer < 5,000 kW",null,null,null,null,null,null,null,null,null,null,"VC",null,null,"Arrears certificate (credit reference)","Collection of account charge – no disconnection – after regular hours","Total Loss Factor – Secondary Metered Customer < 5,000 kW",null,null,null,null,null,null,null,null,null,"Brantford Power Inc.","Brantford Power Inc.",null,"GENERAL SERVICE - COMMERCIAL","kW",null,null,null,"Debt Retirement Charge (DRC)",null,null,{"$f":"AU6*AV6","v":0},{"$f":"AU6","v":0},{"$f":"AV6","v":0},{"$f":"AX6*AY6","v":0},null,{"$f":"AZ6-AW6","v":0},{"$f":"BB6/AW6","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE - INSTITUTIONAL",null,null,null,null,null,null,null,"Green Energy Act Plan Funding Adder - effective April 1, 2013 until March 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Burlington Hydro Inc.","Burlington Hydro Inc.",null,"GENERAL SERVICE - INSTITUTIONAL","kW"]
["GENERAL SERVICE 1,000 TO 2,999 KW",null,null,null,null,null,null,null,"Green Energy Act Plan Funding Adder - effective until March 31, 2013",null,null,"Total Loss Factor – Secondary Metered Customer > 5,000 kW",null,null,null,null,null,null,null,null,null,null,"VC_Rate_Rider_",null,null,"Charge to certify cheque","Collection of account charge – no disconnection - during regular business hours","Total Loss Factor – Secondary Metered Customer > 5,000 kW",null,null,null,null,null,null,null,null,null,"Cambridge and North Dumfries Hydro Inc.","Cambridge and North Dumfries Hydro Inc.",null,"GENERAL SERVICE 1,000 TO 2,999 KW","kW",null,null,null,"Total Bill on RPP (before taxes)",null,null,null,null,null,null,null,{"$f":"AZ8-AW8","v":0}]
["GENERAL SERVICE 1,000 TO 4,999 KW - INTERVAL METERS",null,null,null,null,null,null,null,"Low Voltage Service Charge",null,null,"Distribution Loss Factor - Secondary Metered Customer < 5,000 kW",null,null,null,null,null,null,null,null,null,null,"VC_GA_Rate_Rider_kW_",null,null,"Collection of Account Charge – No Disconnection","Collection of account charge – no disconnection – during regular hours",null,null,null,null,null,null,null,null,null,null,"Canadian Niagara Power Inc.","Canadian Niagara Power Inc. - Eastern Ontario Power",null,"GENERAL SERVICE 1,000 TO 4,999 KW - INTERVAL METERS","kW",null,null,null,"HST",null,null,{"$f":"AV9*AW8","v":0},null,{"$f":"AV9","v":0},{"$f":"AY9*AZ8","v":0},null,{"$f":"AZ9-AW9","v":0},{"$f":"BB9/AW9","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 1,000 TO 4,999 KW (CO-GENERATION)",null,null,null,null,null,null,null,"Low Voltage Service Rate",null,null,"Distribution Loss Factor - Secondary Metered Customer > 5,000 kW",null,null,null,null,null,null,null,null,null,null,"VC_LV_Rate",null,null,"Credit Card Convenience Charge","Collection/Disconnection/Load Limiter/Reconnection – if in Community",null,null,null,null,null,null,null,null,null,null,"Centre Wellington Hydro Ltd.","Canadian Niagara Power Inc. - Fort Erie",null,"GENERAL SERVICE 1,000 TO 4,999 KW (CO-GENERATION)","kW",null,null,null,"Total Bill (including HST)",null,null,{"$f":"AW9+AW8","v":0},null,null,{"$f":"AZ9+AZ8","v":0},null,{"$f":"AZ10-AW10","v":0},{"$f":"BB10/AW10","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 1,000 TO 4,999 KW",null,null,null,null,null,null,null,"Low Voltage Volumetric Rate",null,null,"Distribution Loss Factor - Primary Metered Customer < 5,000 kW",null,null,null,null,null,null,null,null,null,null,"RTSR_Network",null,null,"Credit check (plus credit agency costs)","Credit Card Convenience Charge",null,null,null,null,null,null,null,null,null,null,"Chapleau Public Utilities Corporation","Canadian Niagara Power Inc. - Port Colborne Hydro Inc.",null,"GENERAL SERVICE 1,000 TO 4,999 KW","kW",null,null,null,"Ontario Clean Energy Benefit (OCEB)",null,null,{"$f":"-0.1*AW10","v":0},null,{"$f":"AV11","v":0},{"$f":"-0.1*AZ10","v":0},null,{"$f":"AZ11-AW11","v":0},{"$f":"BB11/AW11","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 1,500 TO 4,999 KW",null,null,null,null,null,null,null,"Mechanism (SSM) Recovery (2012) - effective until April 30, 2014",null,null,"Distribution Loss Factor - Primary Metered Customer > 5,000 kW",null,null,null,null,null,null,null,null,null,null,"RTSR_Connection",null,null,"Credit reference Letter","Disconnect/Reconnect at meter – after regular hours",null,null,null,null,null,null,null,null,null,null,"Clinton Power Corporation","Centre Wellington Hydro Ltd.",null,"GENERAL SERVICE 1,500 TO 4,999 KW","kW",null,null,null,"Total Bill on RPP (including OCEB)",null,null,{"$f":"AW10+AW11","v":0},null,null,{"$f":"AZ10+AZ11","v":0},null,{"$f":"AZ12-AW12","v":0},{"$f":"BB12/AW12","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 2,500 TO 4,999 KW",null,null,null,null,null,null,null,"Minimum Distribution Charge - per KW of maximum billing demand in the previous 11 months",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"COLLUS Power Corporation","Chapleau Public Utilities Corporation",null,"GENERAL SERVICE 2,500 TO 4,999 KW","kW"]
["GENERAL SERVICE 3,000 TO 4,999 KW - INTERMEDIATE USE",null,null,null,null,null,null,null,"Monthly Distribution Wheeling Service Rate - Dedicated LV Line",null,null,"Total Loss Factor - Embedded Distributor",null,null,null,null,null,null,null,null,null,null,"RTSR_Network_Interval",null,null,"Credit reference/credit check (plus credit agency costs – General Service)","Disconnect/Reconnect at meter – during regular hours",null,null,null,null,null,null,null,null,null,null,"Cooperative Hydro Embrun Inc.","Clinton Power Corporation",null,"GENERAL SERVICE 3,000 TO 4,999 KW - INTERMEDIATE USE","kW",null,null,null,"Total Bill on TOU (before taxes)",null,null,null,null,null,null,null,{"$f":"AZ14-AW14","v":0}]
["GENERAL SERVICE 3,000 TO 4,999 KW - INTERVAL METERED",null,null,null,null,null,null,null,"Monthly Distribution Wheeling Service Rate - Hydro One Networks",null,null,"Total Loss Factor – Embedded Distributor – Hydro One Networks Inc.",null,null,null,null,null,null,null,null,null,null,"RTSR_Connection_Interval",null,null,"Credit Reference/credit check (plus credit agency costs)","Disconnect/Reconnect at pole – after regular hours",null,null,null,null,null,null,null,null,null,null,"E.L.K. Energy Inc.","COLLUS Power Corporation",null,"GENERAL SERVICE 3,000 TO 4,999 KW - INTERVAL METERED","kW",null,null,null,"HST",null,null,{"$f":"AV15*AW14","v":0},null,{"$f":"AV15","v":0},{"$f":"AY15*AZ14","v":0},null,{"$f":"AZ15-AW15","v":0},{"$f":"BB15/AW15","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 3,000 TO 4,999 KW - TIME OF USE",null,null,null,null,null,null,null,"Monthly Distribution Wheeling Service Rate - Shared LV Line",null,null,null,null,null,null,null,null,null,null,null,null,null,"RTSR_Network_Interval_GR1000kW",null,null,"Dispute Test – Commercial self contained -- MC","Disconnect/Reconnect at pole – during regular hours",null,null,null,null,null,null,null,null,null,null,"Enersource Hydro Mississauga Inc.","Cooperative Hydro Embrun Inc.",null,"GENERAL SERVICE 3,000 TO 4,999 KW - TIME OF USE","kW",null,null,null,"Total Bill (including HST)",null,null,{"$f":"AW15+AW14","v":0},null,null,{"$f":"AZ15+AZ14","v":0},null,{"$f":"AZ16-AW16","v":0},{"$f":"BB16/AW16","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 3,000 TO 4,999 KW",null,null,null,null,null,null,null,"Monthly Distribution Wheeling Service Rate - Waterloo North Hydro",null,null,null,null,null,null,null,null,null,null,null,null,null,"RTSR_Connection_Interval_GR1000kW",null,null,"Dispute Test – Commercial TT -- MC","Disconnect/Reconnect Charge – At Meter – After Hours",null,null,null,null,null,null,null,null,null,null,"Entegrus Powerlines Inc.","E.L.K. Energy Inc.",null,"GENERAL SERVICE 3,000 TO 4,999 KW","kW",null,null,null,"Ontario Clean Energy Benefit (OCEB)",null,null,{"$f":"-0.1*AW16","v":0},null,{"$f":"AV17","v":0},{"$f":"-0.1*AZ16","v":0},null,{"$f":"AZ17-AW17","v":0},{"$f":"BB17/AW17","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 50 TO 1,000 KW - INTERVAL METERS",null,null,null,null,null,null,null,"Rate Rider for Application of Tax Change - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,"RTSR_Line_Connection",null,null,"Dispute Test – Residential","Disconnect/Reconnect Charge – At Meter – During Regular Hours",null,null,null,null,null,null,null,null,null,null,"ENWIN Utilities Ltd.","Enersource Hydro Mississauga Inc.",null,"GENERAL SERVICE 50 TO 1,000 KW - INTERVAL METERS","kW",null,null,null,"Total Bill on TOU (including OCEB)",null,null,{"$f":"AW16+AW17","v":0},null,null,{"$f":"AZ16+AZ17","v":0},null,{"$f":"AZ18-AW18","v":0},{"$f":"BB18/AW18","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 50 TO 1,000 KW - NON INTERVAL METERS",null,null,null,null,null,null,null,"Rate Rider for Application of Tax Change - effective until December 31, 2013",null,null,null,null,null,null,null,null,null,null,null,null,null,"RTSR_Transformer_Connection",null,null,"Duplicate Invoices for previous billing","Disconnect/Reconnect Charge – At Pole – After Hours",null,null,null,null,null,null,null,null,null,null,"Erie Thames Powerlines Corporation","Entegrus Powerlines Inc. - Chatham-Kent",null,"GENERAL SERVICE 50 TO 1,000 KW - NON INTERVAL METERS","kW"]
["GENERAL SERVICE 50 TO 1,000 KW",null,null,null,null,null,null,null,"Rate Rider for Application of Tax Change - Hydro One Networks - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,"WMSR",null,null,"Easement Letter","Disconnect/Reconnect Charge – At Pole – During Regular Hours",null,null,null,null,null,null,null,null,null,null,"Espanola Regional Hydro Distribution Corporation","Entegrus Powerlines Inc. - Dutton",null,"GENERAL SERVICE 50 TO 1,000 KW","kW"]
["GENERAL SERVICE 50 TO 1,499 KW - INTERVAL METERED",null,null,null,null,null,null,null,"Rate Rider for Application of Tax Change - Waterloo North Hydro - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,"RRRP",null,null,"Income Tax Letter","Disconnect/Reconnect Charges for non payment of account - At Meter After Hours",null,null,null,null,null,null,null,null,null,null,"Essex Powerlines Corporation","Entegrus Powerlines Inc. - Newbury",null,"GENERAL SERVICE 50 TO 1,499 KW - INTERVAL METERED","kW"]
["GENERAL SERVICE 50 TO 1,499 KW",null,null,null,null,null,null,null,"Rate Rider for Application of Tax Change (2013) - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,"SPC",null,null,"Interval Meter Interrogation","Disconnect/Reconnect charges for non payment of account – at meter after regular hours",null,null,null,null,null,null,null,null,null,null,"Festival Hydro Inc.","Entegrus Powerlines Inc. - Strathroy, Mounth Brydges & Parkhill",null,"GENERAL SERVICE 50 TO 1,499 KW","kW"]
["GENERAL SERVICE 50 TO 2,499 KW",null,null,null,null,null,null,null,"Rate Rider for Application of Tax Change (per connection) - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,"DRC",null,null,"Interval meter request change","Disconnect/Reconnect Charges for non payment of account - At Meter During Regular Hours",null,null,null,null,null,null,null,null,null,null,"Fort Albany Power Corporation","ENWIN Utilities Ltd.",null,"GENERAL SERVICE 50 TO 2,499 KW","kW"]
["GENERAL SERVICE 50 TO 2,999 KW - INTERVAL METERED",null,null,null,null,null,null,null,"Rate Rider for Application of Tax Change Dedicated LV Line - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,"SSS",null,null,"Legal letter","Disconnect/Reconnect charges for non payment of account – at meter during regular hours",null,null,null,null,null,null,null,null,null,null,"Fort Frances Power Corporation","Erie Thames Powerlines Corporation",null,"GENERAL SERVICE 50 TO 2,999 KW - INTERVAL METERED","kW"]
["GENERAL SERVICE 50 TO 2,999 KW - TIME OF USE",null,null,null,null,null,null,null,"Rate Rider for Application of Tax Change Shared LV Line - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,"SFLF",null,null,"Legal letter charge","Disconnect/Reconnect charges for non payment of account – at pole after regular hours",null,null,null,null,null,null,null,null,null,null,"Greater Sudbury Hydro Inc.","Espanola Regional Hydro Distribution Corporation",null,"GENERAL SERVICE 50 TO 2,999 KW - TIME OF USE","kW"]
["GENERAL SERVICE 50 TO 2,999 KW","January",null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account (2012) - effective unitl April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,"DLF_Secondary_LT_5000kW",null,null,"Meter dispute charge plus Measurement Canada fees (if meter found correct)","Disconnect/Reconnect charges for non payment of account – at pole during regular hours",null,null,null,null,null,null,null,null,null,null,"Grimsby Power Inc.","Essex Powerlines Corporation",null,"GENERAL SERVICE 50 TO 2,999 KW","kW"]
["GENERAL SERVICE 50 TO 4,999 KW - INTERVAL METERED","February",null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition (2012) - effective until April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,"DLF_Secondary_GT_5000kW",null,null,"Notification charge","Disconnect/Reconnection for >300 volts - after regular hours",null,null,null,null,null,null,null,null,null,null,"Guelph Hydro Electric Systems Inc.","Festival Hydro Inc.",null,"GENERAL SERVICE 50 TO 4,999 KW - INTERVAL METERED","kW"]
["GENERAL SERVICE 50 TO 4,999 KW - TIME OF USE","March",null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition (2013) - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,"DLF_Primary_LT_5000kW",null,null,"Pulling Post Dated Cheques","Disconnect/Reconnection for >300 volts - during regular hours",null,null,null,null,null,null,null,null,null,null,"Haldimand County Hydro Inc.","Festival Hydro Inc. - Hensall",null,"GENERAL SERVICE 50 TO 4,999 KW - TIME OF USE","kW"]
["GENERAL SERVICE 50 TO 4,999 KW (COGENERATION)","April",null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Dispositon (2012) - effective until April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,"DLF_Primary_GT_5000kW",null,null,"Request for other billing information","Disposal of Concrete Poles",null,null,null,null,null,null,null,null,null,null,"Halton Hills Hydro Inc.","Fort Albany Power Corporation",null,"GENERAL SERVICE 50 TO 4,999 KW (COGENERATION)","kW"]
["GENERAL SERVICE 50 TO 4,999 KW (FORMERLY TIME OF USE)","May",null,null,null,null,null,null,"Rate Rider for Disposition of Capital Gain - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,"TLF_Secondary_LT_5000kW",null,null,"Returned cheque (plus bank charges)","Dispute Test – Commercial TT -- MC",null,null,null,null,null,null,null,null,null,null,"Hearst Power Distribution Company Limited","Fort Frances Power Corporation",null,"GENERAL SERVICE 50 TO 4,999 KW (FORMERLY TIME OF USE)","kW"]
["GENERAL SERVICE 50 TO 4,999 KW","June",null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts - effective until August 31, 2013",null,null,null,null,null,null,null,null,null,null,null,null,null,"TLF_Secondary_GT_5000kW",null,null,"Returned cheque charge (plus bank charges)","Install/Remove load control device – after regular hours",null,null,null,null,null,null,null,null,null,null,"Horizon Utilities Corporation","Greater Sudbury Hydro Inc.",null,"GENERAL SERVICE 50 TO 4,999 KW","kW"]
["GENERAL SERVICE 50 TO 499 KW","July",null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2010) - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,"TLF_Primary_LT_5000kW",null,null,"Special Billing Service (aggregation)","Install/Remove load control device – during regular hours",null,null,null,null,null,null,null,null,null,null,"Hydro 2000 Inc.","Grimsby Power Inc.",null,"GENERAL SERVICE 50 TO 499 KW","kW"]
["GENERAL SERVICE 50 TO 699 KW","August",null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2011) - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,"TLF_Primary_GT_5000kW",null,null,"Special Billing Service (sub-metering charge per meter)","Interval Meter Interrogation",null,null,null,null,null,null,null,null,null,null,"Hydro Hawkesbury Inc.","Guelph Hydro Electric Systems Inc.",null,"GENERAL SERVICE 50 TO 699 KW","kW"]
["GENERAL SERVICE 50 TO 999 KW - INTERVAL METERED","September",null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2011) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,"TLF_EmbeddedDistributor",null,null,"Special meter reads","Interval Meter Load Management Tool Charge $/month",null,null,null,null,null,null,null,null,null,null,"Hydro One Brampton Networks Inc.","Haldimand County Hydro Inc.",null,"GENERAL SERVICE 50 TO 999 KW - INTERVAL METERED","kW"]
["GENERAL SERVICE 50 TO 999 KW","October",null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2011) - effective until April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Statement of Account","Interval meter request change",null,null,null,null,null,null,null,null,null,null,"Hydro One Networks Inc.","Halton Hills Hydro Inc.",null,"GENERAL SERVICE 50 TO 999 KW","kW"]
["GENERAL SERVICE 500 TO 4,999 KW","November",null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Unprocessed Payment Charge (plus bank charges)","Late Payment – per annum",null,null,null,null,null,null,null,null,null,null,"Hydro Ottawa Limited","Hearst Power Distribution Company Limited",null,"GENERAL SERVICE 500 TO 4,999 KW","kW"]
["GENERAL SERVICE 700 TO 4,999 KW","December",null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Late Payment – per month",null,null,null,null,null,null,null,null,null,null,"Innisfil Hydro Distribution Systems Limited","Horizon Utilities Corporation",null,"GENERAL SERVICE 700 TO 4,999 KW","kW"]
["GENERAL SERVICE DEMAND BILLED (50 KW AND ABOVE) [GSD]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Layout fees",null,null,null,null,null,null,null,null,null,null,"Kashechewan Power Corporation","Hydro 2000 Inc.",null,"GENERAL SERVICE DEMAND BILLED (50 KW AND ABOVE) [GSD]","kW"]
["GENERAL SERVICE ENERGY BILLED (LESS THAN 50 KW) [GSE-METERED]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until December 31, 2013",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Meter dispute charge plus Measurement Canada fees (if meter found correct)",null,null,null,null,null,null,null,null,null,null,"Kenora Hydro Electric Corporation Ltd.","Hydro Hawkesbury Inc.",null,"GENERAL SERVICE ENERGY BILLED (LESS THAN 50 KW) [GSE-METERED]","kWh"]
["GENERAL SERVICE ENERGY BILLED (LESS THAN TO 50 KW) [GSE-UNMETERED]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until December 31, 2013 Applicable in the service area excluding the former service area of Clinton Power",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Meter Interrogation Charge",null,null,null,null,null,null,null,null,null,null,"Kingston Hydro Corporation","Hydro One Brampton Networks Inc.",null,"GENERAL SERVICE ENERGY BILLED (LESS THAN TO 50 KW) [GSE-UNMETERED]","kWh"]
["GENERAL SERVICE EQUAL TO OR GREATER THAN 1,500 KW - INTERVAL METERED",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until December 31, 2013 Applicable in the service area excluding the former service areas of Clinton Power and \nWest Perth PowerRate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until December 31, 2013 Applicable in the service area excluding the former service areas of Clinton Power and \nWest Perth PowerRate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until December 31, 2013 Applicable in the service area excluding the former service areas of Clinton Power and \nWest Perth PowerRate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until December 31, 2013 Applicable in the service area excluding the former service areas of Clinton Power and \nWest Perth Power",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Missed Service Appointment",null,null,null,null,null,null,null,null,null,null,"Kitchener-Wilmot Hydro Inc.","Hydro One Networks Inc.",null,"GENERAL SERVICE EQUAL TO OR GREATER THAN 1,500 KW - INTERVAL METERED","kW"]
["GENERAL SERVICE EQUAL TO OR GREATER THAN 1,500 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until December 31, 2013 Applicable only in the former service area of West Perth Power",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Norfolk Pole Rentals – Billed",null,null,null,null,null,null,null,null,null,null,"Lakefront Utilities Inc.","Hydro Ottawa Limited",null,"GENERAL SERVICE EQUAL TO OR GREATER THAN 1,500 KW","kW"]
["GENERAL SERVICE GREATER THAN 1,000 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until December 31, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Optional Interval/TOU Meter charge $/month",null,null,null,null,null,null,null,null,null,null,"Lakeland Power Distribution Ltd.","Innisfil Hydro Distribution Systems Limited",null,"GENERAL SERVICE GREATER THAN 1,000 KW","kW"]
["GENERAL SERVICE INTERMEDIATE 1,000 TO 4,999 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until December 31, 2016 Applicable only in the former service area of Clinton Power",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Overtime Locate",null,null,null,null,null,null,null,null,null,null,"London Hydro Inc.","Kashechewan Power Corporation",null,"GENERAL SERVICE INTERMEDIATE 1,000 TO 4,999 KW","kW"]
["GENERAL SERVICE INTERMEDIATE RATE CLASS 1,000 TO 4,999 KW (FORMERLY GENERAL SERVICE > 50 KW CUSTOMERS)",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until February 28, 2013",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Owner Requested Disconnection/Reconnection – after regular hours",null,null,null,null,null,null,null,null,null,null,"Midland Power Utility Corporation","Kenora Hydro Electric Corporation Ltd.",null,"GENERAL SERVICE INTERMEDIATE RATE CLASS 1,000 TO 4,999 KW (FORMERLY GENERAL SERVICE > 50 KW CUSTOMERS)","kW"]
["GENERAL SERVICE INTERMEDIATE RATE CLASS 1,000 TO 4,999 KW (FORMERLY LARGE USE CUSTOMERS)",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until June 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Owner Requested Disconnection/Reconnection – during regular hours",null,null,null,null,null,null,null,null,null,null,"Milton Hydro Distribution inc.","Kingston Hydro Corporation",null,"GENERAL SERVICE INTERMEDIATE RATE CLASS 1,000 TO 4,999 KW (FORMERLY LARGE USE CUSTOMERS)","kW"]
["GENERAL SERVICE LESS THAN 50 KW - SINGLE PHASE ENERGY-BILLED [G1]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until March 31, 2013",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Returned cheque (plus bank charges)",null,null,null,null,null,null,null,null,null,null,"Newmarket - Tay Power Distribution Ltd.","Kitchener-Wilmot Hydro Inc.",null,"GENERAL SERVICE LESS THAN 50 KW - SINGLE PHASE ENERGY-BILLED [G1]","kWh"]
["GENERAL SERVICE LESS THAN 50 KW - THREE PHASE ENERGY-BILLED [G3]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until October 31, 2013",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rural system expansion / line connection fee",null,null,null,null,null,null,null,null,null,null,"Niagara Peninsula Energy Inc.","Lakefront Utilities Inc.",null,"GENERAL SERVICE LESS THAN 50 KW - THREE PHASE ENERGY-BILLED [G3]","kWh"]
["GENERAL SERVICE LESS THAN 50 KW - TRANSMISSION CLASS ENERGY-BILLED [T]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Same Day Open Trench",null,null,null,null,null,null,null,null,null,null,"Niagara-on-the-Lake Hydro Inc.","Lakeland Power Distribution Ltd.",null,"GENERAL SERVICE LESS THAN 50 KW - TRANSMISSION CLASS ENERGY-BILLED [T]","kWh"]
["GENERAL SERVICE LESS THAN 50 KW - URBAN ENERGY-BILLED [UG]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Scheduled Day Open Trench",null,null,null,null,null,null,null,null,null,null,"Norfolk Power Distribution Inc.","London Hydro Inc.",null,"GENERAL SERVICE LESS THAN 50 KW - URBAN ENERGY-BILLED [UG]","kWh"]
["GENERAL SERVICE LESS THAN 50 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until April 30, 2017",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Service call – after regular hours",null,null,null,null,null,null,null,null,null,null,"North Bay Hydro Distribution Limited","Midland Power Utility Corporation",null,"GENERAL SERVICE LESS THAN 50 KW","kWh"]
["GENERAL SERVICE SINGLE PHASE - G1",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until December 31, 2013",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Service call – customer owned equipment",null,null,null,null,null,null,null,null,null,null,"Northern Ontario Wires Inc.","Milton Hydro Distribution inc.",null,"GENERAL SERVICE SINGLE PHASE - G1","kW"]
["GENERAL SERVICE THREE PHASE - G3",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferred PILs Variance Account 1562 - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Service Call – Customer-owned Equipment – After Regular Hours",null,null,null,null,null,null,null,null,null,null,"Oakville Hydro Electricity Distribution Inc.","Newmarket - Tay Power Distribution Ltd. - Newmarket",null,"GENERAL SERVICE THREE PHASE - G3","kW"]
["INTERMEDIATE USERS",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferred PILs Variance Account 1562 - effective until December 31, 2013",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Service Call – Customer-owned Equipment – During Regular Hours",null,null,null,null,null,null,null,null,null,null,"Orangeville Hydro Limited","Newmarket - Tay Power Distribution Ltd. - Tay",null,"INTERMEDIATE USERS","kW"]
["INTERMEDIATE WITH SELF GENERATION",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferred PILs Variance Account 1562 - effective until March 31, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Service Charge for onsite interrogation of interval meter due to customer phone line failure - required weekly until line repaired $ 6",null,null,null,null,null,null,null,null,null,null,"Orillia Power Distribution Corporation","Niagara Peninsula Energy Inc. - Niagara Falls",null,"INTERMEDIATE WITH SELF GENERATION","kW"]
["LARGE USE - 3TS",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferred PILs Variance Account 1562 - effective until November 30, 2013",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Service Layout - Commercial",null,null,null,null,null,null,null,null,null,null,"Oshawa PUC Networks Inc.","Niagara Peninsula Energy Inc. - Peninsula West",null,"LARGE USE - 3TS","kW"]
["LARGE USE - FORD ANNEX",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferred PILs Variance Account 1562 - effective until October 31, 2013",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Service Layout - ResidentiaI",null,null,null,null,null,null,null,null,null,null,"Ottawa River Power Corporation","Niagara-on-the-Lake Hydro Inc.",null,"LARGE USE - FORD ANNEX","kW"]
["LARGE USE - REGULAR",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferred PILs Variance Account 1562 (2012) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Special Billing Service (sub-metering charge per meter)",null,null,null,null,null,null,null,null,null,null,"Parry Sound Power Corporation","Norfolk Power Distribution Inc.",null,"LARGE USE - REGULAR","kW"]
["LARGE USE > 5000 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferred PILs Variance Account 1562 (per connection) (2012) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Special meter reads",null,null,null,null,null,null,null,null,null,null,"Peterborough Distribution Incorporated","North Bay Hydro Distribution Limited",null,"LARGE USE > 5000 KW","kW"]
["LARGE USE",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account - effective until November 30, 2013 \n Applicable only for Non-RPP CustomersRate Rider for Disposition of Global Adjustment Sub-Account - effective until November 30, 2013 \n Applicable only for Non-RPP CustomersRate Rider for Disposition of Global Adjustment Sub-Account - effective until November 30, 2013 \n Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Specific Charge for Access to the Power Poles - $/pole/year",null,null,null,null,null,null,null,null,null,null,"PowerStream Inc.","Northern Ontario Wires Inc.",null,"LARGE USE","kW"]
["microFIT",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account - effective until November 30, 2013 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Specific Charge for Bell Canada Access to the Power Poles – per pole/year",null,null,null,null,null,null,null,null,null,null,"PUC Distribution Inc.","Oakville Hydro Electricity Distribution Inc.",null,"microFIT","$"]
["RESIDENTIAL - HENSALL",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2010) - effective until April 30, 2014 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Switching for company maintenance – Charge based on Time and Materials",null,null,null,null,null,null,null,null,null,null,"Renfrew Hydro Inc.","Orangeville Hydro Limited",null,"RESIDENTIAL - HENSALL","kWh"]
["RESIDENTIAL - HIGH DENSITY [R1]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2011) - effective until April 30, 2014 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary Service – Install & remove – overhead – no transformer",null,null,null,null,null,null,null,null,null,null,"Rideau St. Lawrence Distribution Inc.","Orillia Power Distribution Corporation",null,"RESIDENTIAL - HIGH DENSITY [R1]","kWh"]
["RESIDENTIAL - LOW DENSITY [R2]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2011) - effective until April 30, 2015 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary Service – Install & remove – overhead – with transformer",null,null,null,null,null,null,null,null,null,null,"Sioux Lookout Hydro Inc.","Oshawa PUC Networks Inc.",null,"RESIDENTIAL - LOW DENSITY [R2]","kWh"]
["RESIDENTIAL - MEDIUM DENSITY [R1]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2011) - effective until April 30, 2016 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary Service – Install & remove – underground – no transformer",null,null,null,null,null,null,null,null,null,null,"St. Thomas Energy Inc.","Ottawa River Power Corporation",null,"RESIDENTIAL - MEDIUM DENSITY [R1]","kWh"]
["RESIDENTIAL - NORMAL DENSITY [R2]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until April 30, 2014 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary service install & remove – overhead – no transformer",null,null,null,null,null,null,null,null,null,null,"Thunder Bay Hydro Electricity Distribution Inc.","Parry Sound Power Corporation",null,"RESIDENTIAL - NORMAL DENSITY [R2]","kWh"]
["RESIDENTIAL - TIME OF USE",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until April 30, 2015 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary Service Install & Remove – Overhead – With Transformer",null,null,null,null,null,null,null,null,null,null,"Tillsonburg Hydro Inc.","Peterborough Distribution Incorporated",null,"RESIDENTIAL - TIME OF USE","kWh"]
["RESIDENTIAL - URBAN [UR]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until April 30, 2015 Applicatble only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary Service Install & Remove – Underground – No Transformer",null,null,null,null,null,null,null,null,null,null,"Toronto Hydro-Electric System Limited","PowerStream Inc. - Barrie",null,"RESIDENTIAL - URBAN [UR]","kWh"]
["RESIDENTIAL REGULAR",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until April 30, 2016 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary service installation and removal – overhead – no transformer",null,null,null,null,null,null,null,null,null,null,"Veridian Connections Inc.","PowerStream Inc. - South",null,"RESIDENTIAL REGULAR","kWh"]
["RESIDENTIAL",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until December 31, 2013 Applicable only for Non-RPP Customers in the former service area of Clinton Power",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary service installation and removal – overhead – with transformer",null,null,null,null,null,null,null,null,null,null,"Wasaga Distribution Inc.","PUC Distribution Inc.",null,"RESIDENTIAL","kWh"]
["RESIDENTIAL SUBURBAN SEASONAL",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until December 31, 2013 Applicable only for Non-RPP Customers in the former service area of West Perth Power",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary service installation and removal – underground – no transformer",null,null,null,null,null,null,null,null,null,null,"Waterloo North Hydro Inc.","Renfrew Hydro Inc.",null,"RESIDENTIAL SUBURBAN SEASONAL","kWh"]
["RESIDENTIAL SUBURBAN",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until December 31, 2013 Applicable only for Non-RPP Customers in the service area excluding the former service areas of Clinton Power and West Perth Power",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Welland Hydro-Electric System Corp.","Rideau St. Lawrence Distribution Inc.",null,"RESIDENTIAL SUBURBAN","kWh"]
["RESIDENTIAL SUBURBAN YEAR ROUND",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until February 28, 2013 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wellington North Power Inc.","Sioux Lookout Hydro Inc.",null,"RESIDENTIAL SUBURBAN YEAR ROUND","kWh"]
["RESIDENTIAL URBAN",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until June 30, 2014 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"West Coast Huron Energy Inc.","St. Thomas Energy Inc.",null,"RESIDENTIAL URBAN","kWh"]
["RESIDENTIAL URBAN YEAR-ROUND",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until March 31, 2013 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"West Perth Power Inc.","Thunder Bay Hydro Electricity Distribution Inc.",null,"RESIDENTIAL URBAN YEAR-ROUND","kWh"]
["SEASONAL RESIDENTIAL - HIGH DENSITY [R3]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until October 31, 2013 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Westario Power Inc.","Tillsonburg Hydro Inc.",null,"SEASONAL RESIDENTIAL - HIGH DENSITY [R3]","kWh"]
["SEASONAL RESIDENTIAL - NORMAL DENSITY [R4]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until April 30, 2014 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Whitby Hydro Electric Corporation","Toronto Hydro-Electric System Limited",null,"SEASONAL RESIDENTIAL - NORMAL DENSITY [R4]","kWh"]
["SEASONAL RESIDENTIAL",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until April 30, 2015 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Woodstock Hydro Services Inc.","Veridian Connections Inc.",null,"SEASONAL RESIDENTIAL","kWh"]
["SENTINEL LIGHTING",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until April 30, 2017 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Veridian Connections Inc. - Gravenhurst",null,"SENTINEL LIGHTING","kW"]
["SMALL COMMERCIAL AND USL - PER CONNECTION",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until December 31, 2013 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wasaga Distribution Inc.",null,"SMALL COMMERCIAL AND USL - PER CONNECTION","kW"]
["SMALL COMMERCIAL AND USL - PER METER",null,null,null,null,null,null,null,"Rate Rider for Disposition of Post Retirement Actuarial Gain - effective until March 31, 2025",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Waterloo North Hydro Inc.",null,"SMALL COMMERCIAL AND USL - PER METER","kW"]
["STANDARD A GENERAL SERVICE AIR ACCESS",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Hisotrical Smart Meter Costs - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Welland Hydro-Electric System Corp.",null,"STANDARD A GENERAL SERVICE AIR ACCESS","kW"]
["STANDARD A GENERAL SERVICE ROAD/RAIL",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until April 30, 2013",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wellington North Power Inc.",null,"STANDARD A GENERAL SERVICE ROAD/RAIL","kW"]
["STANDARD A RESIDENTIAL AIR ACCESS",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"West Coast Huron Energy Inc.",null,"STANDARD A RESIDENTIAL AIR ACCESS","kW"]
["STANDARD A RESIDENTIAL ROAD/RAIL",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"West Perth Power Inc.",null,"STANDARD A RESIDENTIAL ROAD/RAIL","kW"]
["STANDBY - GENERAL SERVICE 1,000 - 5,000 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until August 31, 2013",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Westario Power Inc.",null,"STANDBY - GENERAL SERVICE 1,000 - 5,000 KW","kW"]
["STANDBY - GENERAL SERVICE 50 - 1,000 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until August 31, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Whitby Hydro Electric Corporation",null,"STANDBY - GENERAL SERVICE 50 - 1,000 KW","kW"]
["STANDBY - LARGE USE",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until December 31, 2013",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Woodstock Hydro Services Inc.",null,"STANDBY - LARGE USE","kW"]
["STANDBY DISTRIBUTION SERVICE",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until December 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"STANDBY DISTRIBUTION SERVICE","kW"]
["STANDBY POWER - APPROVED ON AN INTERIM BASIS",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until December 31, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"STANDBY POWER - APPROVED ON AN INTERIM BASIS","kW"]
["STANDBY POWER GENERAL SERVICE 1,500 TO 4,999 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until March 31, 2013",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"STANDBY POWER GENERAL SERVICE 1,500 TO 4,999 KW","kW"]
["STANDBY POWER GENERAL SERVICE 50 TO 1,499 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until November 30, 2013",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"STANDBY POWER GENERAL SERVICE 50 TO 1,499 KW","kW"]
["STANDBY POWER GENERAL SERVICE LARGE USE",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until October 31, 2013",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"STANDBY POWER GENERAL SERVICE LARGE USE","kW"]
["STANDBY POWER",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until September 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"STANDBY POWER","kW"]
["STREET LIGHTING",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - Non-Interval Metered \n - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"STREET LIGHTING","kWh"]
["SUB TRANSMISSION [ST]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs 2 - in effect until the effective \n date of the next cost of service-based rate order",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SUB TRANSMISSION [ST]","kW"]
["UNMETERED SCATTERED LOAD",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs 3 - in effect until the effective \n date of the next cost of service-based rate order",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"UNMETERED SCATTERED LOAD","kWh"]
["URBAN GENERAL SERVICE DEMAND BILLED (50 KW AND ABOVE) [UGD]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Incremental Historical Smart Meter Costs - \n effective until August 31, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"URBAN GENERAL SERVICE DEMAND BILLED (50 KW AND ABOVE) [UGD]","kW"]
["URBAN GENERAL SERVICE ENERGY BILLED (LESS THAN 50 KW) [UGE]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Stranded Meter Costs - effective until April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"URBAN GENERAL SERVICE ENERGY BILLED (LESS THAN 50 KW) [UGE]","kWh"]
["WESTPORT SEWAGE TREATMENT PLANT",null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub Account Disposition - effective until April 30, 2016 Applicable only for Non RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"WESTPORT SEWAGE TREATMENT PLANT","kW"]
["YEAR-ROUND RESIDENTIAL - R2",null,null,null,null,null,null,null,"Rate Rider for Incremental Capital (2012) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"YEAR-ROUND RESIDENTIAL - R2","kWh"]
[null,null,null,null,null,null,null,null,"Rate Rider for Lost Revenue Adjustment (LRAM) Recovery/Shared Savings Mechanism Recovery \n (2011) - effective until April 30, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Lost Revenue Adjustment Mechanism Variance Account (LRAMVA) (2011) – effective until April 30, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Lost Revenue Adjustment Mechanism Variance Account (LRAMVA) Recovery \n (2011 CDM Activities) - effective until April 30, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recover of Residual Historical Smart Meter Costs - effective until June 30, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Deferred Revenue - effective until December 31, 2013"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Forgone Revenue - effective until April 30, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Green Energy Act related costs - effective until December 31, 2013"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Incremental Capital (2013) - in effect until the effective date of the\n next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Incremental Capital (2013) (per connection) - in effect until the effective date of \n the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Incremental Capital Costs"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Incremental Capital Costs - effective until April 30, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Incremental Capital Costs - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM) - effective until April 30, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM) - effective until April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM) - effective until August 31, 2013"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM) - effective until December 31, 2013"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM) - effective until June 30, 2013"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM) - effective until November 30, 2013"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM) (2012) - effective until April 30, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM) (2012) - effective until February 28, 2013"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM) (2013) - effective until December 31, 2013"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM) (pre-2011 CDM Activities) - effective until April 30, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) - effective until April 30, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) - effective until December 31, 2014 and applicable in the service area excluding the former service area of Clinton Power"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) - effective until December 31, 2014 and applicable in the service area excluding the former service areas of Clinton Power and West Perth Power"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) - effective until December 31, 2014 and applicable only in the former service area of Clinton Power"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) - effective until December 31, 2014 and applicable only in the former service area of West Perth Power"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) - effective until March 31, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) Recovery - effective until April 30, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) Recovery - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) Recovery (2010) - effective until April 30, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) Recovery (2012) - effective until April 30, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) Recovery (2012) - effective until October 31, 2013"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Residual Historical Smart Meter Costs - effective July 1, 2012 - April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Smart Meter Incremental Revenue Requirement - effective until the date of the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Smart Meter Incremental Revenue Requirement - in effect until the effective date of the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Smart Meter Incremental Revenue Requirement - Non-Interval Metered - in effect until the effective date of the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Smart Meter Incremental Revenue Requirements - in effect until the effective date of the next cost of service application"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Smart Meter Stranded Assets - effective until April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Assets - effective until April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective July 1, 2012 - April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until April 30, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets – effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until August 31, 2013"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until August 31, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until December 31, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until December 31, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until June 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until March 31, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until November 30, 2013"]
[null,null,null,null,null,null,null,null,"Rate Rider for Reversal of Deferral/Variance Account Disposition (2011) - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Smart Meter Disposition - effective until October 31, 2013"]
[null,null,null,null,null,null,null,null,"Rate Rider for Smart Meter Incremental Revenue Requirement - in effect until the effective date of the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Smart Metering Entity Charge - effective until October 31, 2018"]
[null,null,null,null,null,null,null,null,"Rate Rider for the disposition of Deferral/Variance Accounts Disposition (2013) - effective on an interim basis until April 30, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for the disposition of Global Adjustment Sub-Account Disposition (2013) - effective on an interim basis until April 30, 2014 Applicable only for Non-RPP Customers"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate - (less than 1,000 kW)"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate - Interval Metered"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate - Interval Metered (1,000 to 4,999 kW)"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate - Interval Metered (less than 1,000 kW)"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate - Interval Metered < 1,000 kW"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate - Interval Metered > 1,000 kW"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate FOR ALL SERVICE AREAS EXCEPT HENSALL"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line Connection Service Rate"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Network Service Rate"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Network Service Rate - (less than 1,000 kW)"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Network Service Rate - Interval Metered"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Network Service Rate - Interval Metered (1,000 to 4,999 kW)"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Network Service Rate - Interval Metered (less than 1,000 kW)"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Network Service Rate - Interval Metered > 1,000 kW"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Transformation Connection Service Rate"]
[null,null,null,null,null,null,null,null,"Rider for Global Adjustment Sub-Account Disposition (2012) - effective until April 30, 2016 Applicable only for Non-RPP Customers"]
[null,null,null,null,null,null,null,null,"Rural Rate Protection Charge"]
[null,null,null,null,null,null,null,null,"Sentinel lights (dusk-to-dawn) connected to unmetered wires will have a flat rate monthly energy charge added to the regular customer bill. Further servicing details are available in the distributor’s Conditions of Service."]
[null,null,null,null,null,null,null,null,"Service Charge"]
[null,null,null,null,null,null,null,null,"Service Charge (per connection)"]
[null,null,null,null,null,null,null,null,"Service Charge (per customer)"]
[null,null,null,null,null,null,null,null,"Standard Supply Service - Administrative Charge (if applicable)"]
[null,null,null,null,null,null,null,null,"Standby Charge - for a month where standby power is not provided. The charge is applied to the amount of reserved load transfer capacity contracted or the amount of monthly peak load displaced by a generating facility"]
[null,null,null,null,null,null,null,null,"Standby Charge - for a month where standby power is not provided. The charge is applied to the contracted amount (e.g. nameplate rating of the generation facility)."]
[null,null,null,null,null,null,null,null,"Wholesale Market Service Rate"]

{"sheet":"lists2","index":38,"n_rows":187,"n_cols":4,"rows_kept":187,"cut":false,"hidden":true,"merged":[[189,0,189,1],[190,0,190,1],[191,0,191,1],[192,0,192,1],[193,0,193,1],[194,0,194,1],[179,0,179,1],[180,0,180,1],[181,0,181,1],[182,0,182,1],[186,0,186,3],[186,4,186,7],[173,0,173,1],[174,0,174,1],[175,0,175,1],[176,0,176,1],[177,0,177,1],[178,0,178,1],[168,0,168,3],[168,4,168,7],[170,0,170,1],[170,4,170,5],[171,0,171,1],[172,0,172,1],[165,0,165,3],[165,4,165,7],[166,0,166,3],[166,4,166,7],[167,0,167,3],[167,4,167,7],[162,0,162,3],[162,4,162,7],[163,0,163,3],[163,4,163,7],[164,0,164,3],[164,4,164,7],[154,0,154,1],[155,0,155,1],[156,0,156,1],[160,0,160,3],[160,4,160,7],[161,0,161,3],[161,4,161,7],[148,0,148,1],[149,0,149,1],[150,0,150,1],[151,0,151,1],[152,0,152,1],[153,0,153,1],[142,0,142,1],[143,0,143,1],[144,0,144,1],[145,0,145,1],[146,0,146,1],[147,0,147,1],[136,0,136,1],[137,0,137,1],[138,0,138,1],[139,0,139,1],[140,0,140,1],[141,0,141,1],[128,0,128,1],[129,0,129,1],[130,0,130,1],[131,0,131,1],[132,0,132,1],[133,0,133,1],[122,0,122,1],[123,0,123,1],[124,0,124,1],[125,0,125,1],[126,0,126,1],[127,0,127,1],[116,0,116,1],[117,0,117,1],[118,0,118,1],[119,0,119,1],[120,0,120,1],[121,0,121,1],[110,0,110,1],[111,0,111,1],[112,0,112,1],[113,0,113,1],[114,0,114,1],[115,0,115,1],[101,0,101,1],[102,0,102,1],[103,0,103,1],[104,0,104,1],[105,0,105,1],[109,0,109,1],[95,0,95,1],[96,0,96,1],[97,0,97,1],[98,0,98,1],[99,0,99,1],[100,0,100,1],[89,0,89,1],[90,0,90,1],[91,0,91,1],[92,0,92,1],[93,0,93,1],[94,0,94,1],[83,0,83,1],[84,0,84,1],[85,0,85,1],[86,0,86,1],[87,0,87,1],[88,0,88,1],[77,0,77,1],[78,0,78,1],[79,0,79,1],[80,0,80,1],[81,0,81,1],[82,0,82,1],[71,0,71,1],[72,0,72,1],[73,0,73,1],[74,0,74,1],[75,0,75,1],[76,0,76,1],[56,0,56,1],[57,0,57,1],[63,0,63,3],[65,0,65,3],[65,4,65,7],[67,0,67,3],[67,4,67,7],[45,0,45,1],[46,0,46,1],[47,0,47,1],[48,0,48,5],[54,0,54,1],[55,0,55,1],[36,0,36,1],[37,0,37,1],[38,0,38,1],[39,0,39,1],[40,0,40,1],[41,0,41,1],[30,0,30,1],[31,0,31,1],[32,0,32,1],[33,0,33,1],[34,0,34,1],[35,0,35,1],[24,0,24,1],[25,0,25,1],[26,0,26,1],[27,0,27,1],[28,0,28,1],[29,0,29,1],[18,0,18,1],[19,0,19,1],[20,0,20,1],[21,0,21,1],[22,0,22,1],[23,0,23,1],[12,0,12,1],[13,0,13,1],[14,0,14,1],[15,0,15,1],[16,0,16,1],[17,0,17,1],[0,0,0,3],[2,0,2,3],[5,0,5,3],[6,0,6,3],[7,0,7,3],[8,0,8,3]]}
["RESIDENTIAL Service Classification"]
[]
[]
["APPLICATION"]
[]
[]
[]
[]
[]
[]
["MONTHLY RATES AND CHARGES - Delivery Component"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["MONTHLY RATES AND CHARGES - Regulatory Component"]
[]
["Wholesale Market Service Rate",null,"$/kWh",4.4000000000000003E-3]
["Rural Rate Protection Charge",null,"$/kWh",1.1000000000000001E-3]
["Standard Supply Service - Administrative Charge (if applicable)",null,"$",0.25]
[]
[]
[]
[]
["ALLOWANCES"]
[]
["Transformer Allowance for Ownership - per kW of billing demand/month"]
[]
[]
["Primary Metering Allowance for transformer losses – applied to measured demand and energy"]
[]
["SPECIFIC SERVICE CHARGES"]
[]
["APPLICATION"]
[]
["The application of these rates and charges shall be in accordance with the Licence of the Distributor and any Code or Order of the Board, and amendments thereto as approved by the Board, which may be applicable to the administration of this schedule."]
[]
["No charges to meet the costs of any work or service done or furnished for the purpose of the distribution of electricity shall be made except as permitted by this schedule, unless required by the Distributor’s Licence or a Code or Order of the Board, and amendments thereto as approved by the Board, or as specified herein."]
[]
["It should be noted that this schedule does not list any charges, assessments or credits that are required by law to be invoiced by a distributor and that are not subject to Board approval, such as the Debt Retirement Charge, the Global Adjustment, the Ontario Clean Energy Benefit and the HST."]
[]
["Customer Administration"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Non-Payment of Account"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["RETAIL SERVICE CHARGES (if applicable)"]
[]
["The application of these rates and charges shall be in accordance with the Licence of the Distributor and any Code or Order of the Board, and amendments thereto as approved by the Board, which may be applicable to the administration of this schedule."]
[]
["No rates and charges for the distribution of electricity and charges to meet the costs of any work or service done or furnished for the purpose of the distribution of electricity shall be made except as permitted by this schedule, unless required by the Distributor’s Licence or a Code or Order of the Board, and amendments thereto as approved by the Board, or as specified herein."]
[]
["Unless specifically noted, this schedule does not contain any charges for the electricity commodity, be it under the Regulated Price Plan, a contract with a retailer or the wholesale market price, as applicable."]
[]
["It should be noted that this schedule does not list any charges, assessments or credits that are required by law to be invoiced by a distributor and that are not subject to Board approval, such as the Debt Retirement Charge, the Global Adjustment, the Ontario Clean Energy Benefit and the HST."]
[]
["Retail Service Charges refer to services provided by a distributor to retailers or customers related to the supply of competitive electricity."]
[]
["One-time charge, per retailer, to establish the service agreement between the distributor and the retailer",null,"$",100]
["Monthly Fixed Charge, per retailer",null,"$",20]
["Monthly Variable Charge, per customer, per retailer",null,"$/cust.",0.5]
["Distributor-consolidated billing monthly charge, per customer, per retailer",null,"$/cust.",0.30000000000000004]
["Retailer-consolidated billing monthly credit, per customer, per retailer",null,"$/cust.",-0.30000000000000004]
["Service Transaction Requests (STR) "]
["Request fee, per request, applied to the requesting party",null,"$",0.25]
["Processing fee, per request, applied to the requesting party",null,"$",0.5]
["Request for customer information as outlined in Section 10.6.3 and Chapter 11 of the Retail"]
["Settlement Code directly to retailers and customers, if not delivered electronically through the"]
["Electronic Business Transaction (EBT) system, applied to the requesting party "]
["Up to twice a year",null,"$","no charge"]
["More than twice a year, per request (plus incremental delivery costs)",null,"$",2]
[]
["LOSS FACTORS"]
[]
["If the distributor is not capable of prorating changed loss factors jointly with distribution rates, the revised loss factors will be implemented upon the first subsequent billing for each billing cycle."]

{"sheet":"Sheet19","index":39,"n_rows":72,"n_cols":9,"rows_kept":72,"cut":false,"hidden":true,"merged":[]}
[null,"CGAAP","CGAAP","CGAAP","MIFRS","USGAAP","ASPE","ASPE","ASPE"]
[null,"N/A",2012,2013,null,null,"N/A",2012,2013]
["LDC Info","x","x","x","x","x","x","x","x"]
["Table of Contents","x","x","x","x","x","x","x","x"]
["COS Flowchart","x","x","x","x","x","x","x","x"]
["List of Key References","x","x","x","x","x","x","x","x"]
["App.2-AA_Capital Projects","x","x","x","x","x","x","x","x"]
["App.2-AB_Capital Expenditures","x","x","x","x","x","x","x","x"]
["App.2-BA1_Fix Asset Cont.CGAAP","x","x","x","n","x","x","x","x"]
["App.2-BA2_Fix Asset Cont.MIFRS","n","n","n","x","n","n","n","n"]
["Appendix 2-BB Service Life Comp","x","x","x","x","x","x","x","x"]
["Instruction for App. 2-C MIFRS","n","n","n","x","n","n","n","n"]
["App.2-CA_CGAAP_DepExp_2011","n","n","n","x","n","n","n","n"]
["App.2-CB_MIFRS_DepExp_2011","n","n","n","x","n","n","n","n"]
["App.2-CC_MIFRS_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CD_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CE_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["App.2-CF_CGAAP_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CG_MIFRS_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CH_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CI_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["App.2-CJ_CGAAP_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CK_CGAAP_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CL_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CM_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["Instruction for App. 2-C CGAAP","x","x","x","n","n","x","x","x"]
["App.2-CN_OldCGAAP_DepExp_2012","x","x","n","n","n","x","x","n"]
["App.2-CO_NewCGAAP_DepExp_2012","x","x","n","n","n","x","x","n"]
["App.2-CP_NewCGAAP_DepExp_2013","x","x","n","n","n","x","x","n"]
["App.2-CQ NewCGAAP_DepExp_2014","x","x","n","n","n","x","x","n"]
["App.2-CR_OldCGAAP_DepExp_2012","x","n","x","n","n","x","n","x"]
["App.2-CS_OldCGAAP_DepExp_2013","x","n","x","n","n","x","n","x"]
["App.2-CT_NewCGAAP_DepExp_2013","x","n","x","n","n","x","n","x"]
["App.2-CU_NewCGAAP_DepExp_2014","x","n","x","n","n","x","n","x"]
["App.2-CV_USGAAP_DepExp","n","n","n","n","x","n","n","n"]
["App.2-DA_Overhead","n","n","n","x","n","n","n","n"]
["App.2-DB_Overhead","x","x","x","n","n","x","x","x"]
["App.2-EA_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-EB_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-EC_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-ED_Account 1576 (2012)","x","x","n","x","x","x","x","n"]
["App.2-EE_Account 1576 (2013)","x","n","x","x","x","x","n","x"]
["App.2-FA Proposed REG Invest.","o","o","o","o","o","o","o","o"]
["App.2-FB Calc of REG Improvemnt","o","o","o","o","o","o","o","o"]
["App.2-FC Calc of REG Expansion","o","o","o","o","o","o","o","o"]
["App.2-G SQI","x","x","x","x","x","x","x","x"]
["App.2-H_Other_Oper_Rev","x","x","x","x","x","x","x","x"]
["App.2-I LF_CDM_WF","x","x","x","x","x","x","x","x"]
["App.2-JA_OM&A_Summary_Analys","x","x","x","x","x","x","x","x"]
["App.2-JB_OM&A_Cost _Drivers","x","x","x","x","x","x","x","x"]
["App.2-JC_OMA Programs","x","x","x","x","x","x","x","x"]
["App.2-K_Employee Costs","x","x","x","x","x","x","x","x"]
["App.2-L_OM&A_per_Cust_FTEE","x","x","x","x","x","x","x","x"]
["App.2-M_Regulatory_Costs","x","x","x","x","x","x","x","x"]
["App.2-N_Corp_Cost_Allocation","x","x","x","x","x","x","x","x"]
["App.2-OA Capital Structure","x","x","x","x","x","x","x","x"]
["App.2-OB_Debt Instruments","x","x","x","x","x","x","x","x"]
["App.2-P_Cost_Allocation","x","x","x","x","x","x","x","x"]
["App.2-Q_Cost of Serv. Emb. Dx","e","e","e","e","e","e","e","e"]
["App.2-R_Loss Factors","x","x","x","x","x","x","x","x"]
["App.2-S_Stranded Meters","x","x","x","x","x","x","x","x"]
["App.2-TA_1592_Tax_Variance","x","x","x","x","x","x","x","x"]
["App.2-TB_1592_HST-OVAT","x","x","x","x","x","x","x","x"]
["App.2-U_IFRS Transition Costs","x","x","x","x","x","x","x","x"]
["App.2-V_Rev_Reconciliation","x","x","x","x","x","x","x","x"]
["App.2-W_Bill Impacts","x","x","x","x","x","x","x","x"]
["App.2-YA_MIFRS Summary Impacts","n","n","n","x","n","n","n","n"]
["App. 2-YB_CGAAP Summary Impacts","x","x","x","n","n","x","x","x"]
["App. 2-Z_Tariff","x","x","x","x","x","x","x","x"]
["lists","n","n","n","n","n","n","n","n"]
["lists2","n","n","n","n","n","n","n","n"]
["Sheet19","n","n","n","n","n","n","n","n"]