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{"sheet":"App.2-FA Proposed REG Invest.","index":0,"n_rows":103,"n_cols":7,"rows_kept":103,"cut":false,"hidden":false,"merged":[[8,0,8,6],[9,0,9,6],[11,0,11,6],[12,0,12,6],[13,0,13,5],[64,0,64,6],[65,0,65,6],[16,0,16,6],[17,0,17,6],[14,0,14,5]]}
[null,null,null,null,null,"File Number:","EB-2014-0083"]
[null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,"Tab:",7]
[null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,"Page:","1 of 2"]
[]
[null,null,null,null,null,"Date:","2014-04-25"]
[]
["Appendix 2-FA"]
["Renewable Generation Connection Investment Summary (over the rate setting period)"]
[]
["Enter the details of the Renewable Generation Connection projects as described in Section 2.5.2.5 of the Filing Requirements."]
["All costs entered on this page will be transferred to the appropriate cells in the appendices that follow."]
["For Part A, Renewable Enabling Improvements (REI), these amounts will be transferred to Appendix 2 - FB"]
["For Part B, Expansions, these amounts will be transferred to Appendix 2 - FC"]
[]
["If there are more than five projects proposed to be in-service in a certain year, please amend the tables below and ensure that the formulae for the Total Amounts in any given rate year are updated."]
["Based on the current methodology and allocation, amounts allocated represent 6% for REI Connection Investments and 17% for Expansion Investments. (pg 15, EB-2009-0349)"]
[]
[]
["Part A"]
["REI Investments (Direct Benefit at 6%)",null,2015,2016,2017,2018,2019]
["Project 1"]
["Name: OPA FIT/MicroFIT Program Management"]
["Capital Costs"]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,117500,122500,110000,110000,110000]
[]
["Project 2"]
["Name: Maintenance of Connected REG Infrastructure"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,70000,76000,82000,88000,94000]
[]
["Project 3"]
["Name: Remote Monitoring and Control of  REG"]
["Capital Costs",null,180000,180000,180000,180000,180000]
["OM&A (Start-Up)",null,{"$f":"0.05*C37","v":9000},{"$f":"0.05*D37","v":9000},9000,9000,9000]
["OM&A (Ongoing)"]
[]
["Project 4"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 5"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C49,C43,C37,C31,C25)","v":180000},{"$f":"SUM(D49,D43,D37,D31,D25)","v":180000},180000,180000,180000]
["Total OM&A (Start-Up)",null,{"$f":"SUM(C50,C44,C38,C32,C26)","v":9000},9000,9000,9000,9000]
["Total OM&A (Ongoing)",null,{"$f":"SUM(C51,C45,C39,C33,C27)","v":187500},198500,192000,198000,204000]
[]
[null,null,null,null,null,"File Number:","EB-2014-0083"]
[null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,"Tab:",7]
[null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,"Page:","2 of 2"]
[]
[null,null,null,null,null,"Date:","2014-04-25"]
[]
["Appendix 2-FA"]
["Renewable Generation Connection Investment Summary (over the rate setting period)"]
[]
[]
["Part B"]
["Expansion Investments (Direct Benefit at 17%)",null,2015,2016,2017,2018,2019]
["Project 1"]
["Name: Transformer Replacement"]
["Capital Costs",null,60000,60000,60000,60000,60000]
["OM&A (Start-Up)",null,{"$f":"0.1*C73","v":6000},{"$f":"0.1*D73","v":6000},6000,6000,6000]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 2"]
["Name: Rebuilding Existing Line"]
["Capital Costs",null,38000,10000,12000,14000,16000]
["OM&A (Start-Up)",null,{"$f":"0.1*C79","v":3800},{"$f":"0.1*D79","v":1000},1200,1400,1600]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 3"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 4"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 5"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C97,C91,C85,C79,C73)","v":98000},{"$f":"SUM(D97,D91,D85,D79,D73)","v":70000},72000,74000,76000]
["Total OM&A (Start-Up)",null,{"$f":"SUM(C98,C92,C86,C80,C74)","v":9800},7000,7200,7400,7600]
["Total OM&A (Ongoing)",null,{"$f":"SUM(C99,C93,C87,C81,C75)","v":0},0,0,0,0]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2014-0083"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",7]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:","1 of 2"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2014-04-25"]
[]
["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,"2015Test Year",null,null,2016,null,null,2017,2016,null,2018,null,null,2019]
[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,{"$f":"D91","v":87000},{"$f":"D19*E18","v":5220},{"$f":"D19*F18","v":81780},{"$f":"E91","v":255000},{"$f":"G19*H18","v":15300},{"$f":"G19*I18","v":239700},{"$f":"F91","v":411000},{"$f":"J19*K18","v":24660},{"$f":"J19*L18","v":386340},{"$f":"G91","v":555000},{"$f":"M19*N18","v":33300},{"$f":"M19*O18","v":521699.99999999994},{"$f":"H91","v":687000},{"$f":"P19*Q18","v":41220},{"$f":"P19*R18","v":645780}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C55","v":187500},{"$f":"D20","v":187500},null,{"$f":"'App.2-FA Proposed REG Invest.'!D55","v":198500},{"$f":"G20","v":198500},null,{"$f":"'App.2-FA Proposed REG Invest.'!E55","v":192000},{"$f":"J20","v":192000},null,{"$f":"'App.2-FA Proposed REG Invest.'!F55","v":198000},{"$f":"M20","v":198000},null,{"$f":"'App.2-FA Proposed REG Invest.'!G55","v":204000},{"$f":"P20","v":204000}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C54","v":9000},{"$f":"D21*E18","v":540},{"$f":"D21*F18","v":8460},{"$f":"'App.2-FA Proposed REG Invest.'!D54","v":9000},{"$f":"G21*H18","v":540},{"$f":"G21*I18","v":8460},{"$f":"'App.2-FA Proposed REG Invest.'!E54","v":9000},{"$f":"J21*K18","v":540},{"$f":"J21*L18","v":8460},{"$f":"'App.2-FA Proposed REG Invest.'!F54","v":9000},{"$f":"M21*N18","v":540},{"$f":"M21*O18","v":8460},{"$f":"'App.2-FA Proposed REG Invest.'!G54","v":9000},{"$f":"P21*Q18","v":540},{"$f":"P21*R18","v":8460}]
["WCA",0.13,null,null,{"$f":"(E20+E21)*$B$22","v":24445.200000000001},{"$f":"F21*$B$22","v":1099.8},null,{"$f":"(H20+H21)*$B$22","v":25875.200000000001},{"$f":"I21*$B$22","v":1099.8},null,{"$f":"(K20+K21)*$B$22","v":25030.2},{"$f":"L21*$B$22","v":1099.8},null,{"$f":"(N20+N21)*$B$22","v":25810.2},{"$f":"O21*$B$22","v":1099.8},null,{"$f":"(Q20+Q21)*$B$22","v":26590.2},{"$f":"R21*$B$22","v":1099.8}]
["Rate Base",null,null,null,{"$f":"SUM(E19+E22)","v":29665.200000000001},{"$f":"SUM(F19+F22)","v":82879.8},null,{"$f":"SUM(H19+H22)","v":41175.199999999997},{"$f":"SUM(I19+I22)","v":240799.8},null,{"$f":"SUM(K19+K22)","v":49690.2},{"$f":"SUM(L19+L22)","v":387439.8},null,{"$f":"SUM(N19+N22)","v":59110.2},{"$f":"SUM(O19+O22)","v":522799.79999999993},null,{"$f":"SUM(Q19+Q22)","v":67810.2},{"$f":"SUM(R19+R22)","v":646879.80000000005}]
[null,null,null,{"$f":"+D19/25/2","v":1740}]
[]
["Deemed ST Debt",0.04,null,null,{"$f":"E23*$B$26","v":1186.6079999999999},{"$f":"F23*$B$26","v":3315.192},null,{"$f":"H23*$B$26","v":1647.0079999999998},{"$f":"I23*$B$26","v":9631.9920000000002},null,{"$f":"K23*$B$26","v":1987.6079999999999},{"$f":"L23*$B$26","v":15497.592000000001},null,{"$f":"N23*$B$26","v":2364.4079999999999},{"$f":"O23*$B$26","v":20911.991999999998},null,{"$f":"Q23*$B$26","v":2712.4079999999999},{"$f":"R23*$B$26","v":25875.192000000003}]
["Deemed LT Debt",0.56000000000000005,null,null,{"$f":"E23*$B$27","v":16612.512000000002},{"$f":"F23*$B$27","v":46412.688000000009},null,{"$f":"H23*$B$27","v":23058.112000000001},{"$f":"I23*$B$27","v":134847.88800000001},null,{"$f":"K23*$B$27","v":27826.512000000002},{"$f":"L23*$B$27","v":216966.288},null,{"$f":"N23*$B$27","v":33101.712},{"$f":"O23*$B$27","v":292767.88799999998},null,{"$f":"Q23*$B$27","v":37973.712},{"$f":"R23*$B$27","v":362252.68800000008}]
["Deemed Equity",0.4,null,null,{"$f":"E23*$B$28","v":11866.080000000002},{"$f":"F23*$B$28","v":33151.920000000006},null,{"$f":"H23*$B$28","v":16470.079999999998},{"$f":"I23*$B$28","v":96319.92},null,{"$f":"K23*$B$28","v":19876.080000000002},{"$f":"L23*$B$28","v":154975.92000000001},null,{"$f":"N23*$B$28","v":23644.080000000002},{"$f":"O23*$B$28","v":209119.91999999998},null,{"$f":"Q23*$B$28","v":27124.080000000002},{"$f":"R23*$B$28","v":258751.92000000004}]
[]
["ST Interest",2.1100000000000001E-2,null,null,{"$f":"E26*$B30","v":25.037428800000001},{"$f":"F26*$B30","v":69.950551200000007},null,{"$f":"H26*$B30","v":34.751868799999997},{"$f":"I26*$B30","v":203.23503120000001},null,{"$f":"K26*$B30","v":41.9385288},{"$f":"L26*$B30","v":326.99919120000004},null,{"$f":"N26*$B30","v":49.889008799999999},{"$f":"O26*$B30","v":441.24303119999996},null,{"$f":"Q26*$B30","v":57.231808800000003},{"$f":"R26*$B30","v":545.96655120000003}]
["LT Interest",6.1153206650831397E-2,null,null,{"$f":"E27*$B31","v":1015.9083793254166},2838.284700484563,null,{"$f":"H27*$B31","v":1410.0774881140153},8246.3807612921682,null,{"$f":"K27*$B31","v":1701.6804387078398},13268.184246327801,null,{"$f":"N27*$B31","v":2024.2758344323054},17903.69515559146,null,{"$f":"Q27*$B31","v":2322.2142572351559},22152.913489083156]
["ROE",9.7100000000000006E-2,null,null,1152.1963680000003,3219.0514320000007,null,1599.244768,9352.664232000001,null,1929.9673680000003,15048.161832000002,null,2295.8401680000002,20305.544232,null,2633.7481680000005,25124.811432000006]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E30:E32)","v":2193.1421761254169},{"$f":"SUM(F30:F32)","v":6127.2866836845642},null,{"$f":"SUM(H30:H32)","v":3044.0741249140156},{"$f":"SUM(I30:I32)","v":17802.280024492167},null,{"$f":"SUM(K30:K32)","v":3673.58633550784},{"$f":"SUM(L30:L32)","v":28643.345269527803},null,{"$f":"SUM(N30:N32)","v":4370.0050112323061},{"$f":"SUM(O30:O32)","v":38650.482418791464},null,{"$f":"SUM(Q30:Q32)","v":5013.1942340351561},{"$f":"SUM(R30:R32)","v":47823.691472283157}]
[]
["OM&A",null,null,null,{"$f":"E20+E21","v":188040},{"$f":"F21","v":8460},null,{"$f":"H20+H21","v":199040},{"$f":"I21","v":8460},null,{"$f":"K20+K21","v":192540},{"$f":"L21","v":8460},null,{"$f":"N20+N21","v":198540},{"$f":"O21","v":8460},null,{"$f":"Q20+Q21","v":204540},{"$f":"R21","v":8460}]
["Amortization",null,null,{"$f":"D86","v":6000},{"$f":"D36*E$18","v":360},{"$f":"D36*F$18","v":5640},{"$f":"E85+E86","v":18000},{"$f":"G36*H$18","v":1080},{"$f":"G36*I$18","v":16920},{"$f":"F85+F86","v":30000},{"$f":"J36*K$18","v":1800},{"$f":"J36*L$18","v":28200},{"$f":"G85+G86","v":42000},{"$f":"M36*N$18","v":2520},{"$f":"M36*O$18","v":39480},{"$f":"H85+H86","v":54000},{"$f":"P36*Q$18","v":3240},{"$f":"P36*R$18","v":50760}]
["Grossed-up PILs",null,null,null,{"$f":"E63","v":389.45855444897973},{"$f":"F63","v":753.91650269387765},null,{"$f":"H63","v":511.18131091156465},{"$f":"I63","v":2347.1804373877571},null,{"$f":"K63","v":614.88745648979614},{"$f":"L63","v":4157.2935475918366},null,{"$f":"N63","v":753.27686840816364},{"$f":"O63","v":6154.271107102044},null,{"$f":"Q63","v":901.83299316897978},{"$f":"R63","v":8310.5271678106164}]
[]
["Revenue Requirement",null,null,null,{"$f":"SUM(E33:E37)","v":190982.6007305744},{"$f":"SUM(F33:F37)","v":20981.203186378443},null,{"$f":"SUM(H33:H37)","v":203675.25543582559},{"$f":"SUM(I33:I37)","v":45529.460461879928},null,{"$f":"SUM(K33:K37)","v":198628.47379199762},{"$f":"SUM(L33:L37)","v":69460.638817119645},null,{"$f":"SUM(N33:N37)","v":206183.28187964048},{"$f":"SUM(O33:O37)","v":92744.75352589351},null,{"$f":"SUM(Q33:Q37)","v":213695.02722720412},{"$f":"SUM(R33:R37)","v":115354.21864009378}]
[]
[]
["Provincial Rate Protection",null,null,null,null,{"$f":"F39","v":20981.203186378443},null,null,{"$f":"I39","v":45529.460461879928},null,null,{"$f":"L39","v":69460.638817119645},null,null,{"$f":"O39","v":92744.75352589351},null,null,{"$f":"R39","v":115354.21864009378}]
[]
["Monthly Amount Paid by IESO",null,null,null,null,{"$f":"F42/12","v":1748.4335988648702},null,null,{"$f":"I42/12","v":3794.1217051566605},null,null,{"$f":"L42/12","v":5788.386568093304},null,null,{"$f":"O42/12","v":7728.7294604911258},null,null,{"$f":"R42/12","v":9612.8515533411482}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis. "]
["Note 2: For the 2014 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues.  "]
[]
["PILs Calculation"]
[null,null,null,null,2015,null,null,2016,null,null,2017,null,null,2018,null,null,2019]
["Income Tax",null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,null,{"$f":"E32","v":1152.1963680000003},{"$f":"F32","v":3219.0514320000007},null,{"$f":"H32","v":1599.244768},{"$f":"I32","v":9352.664232000001},null,{"$f":"K32","v":1929.9673680000003},{"$f":"L32","v":15048.161832000002},null,{"$f":"N32","v":2295.8401680000002},{"$f":"O32","v":20305.544232},null,{"$f":"Q32","v":2633.7481680000005},{"$f":"R32","v":25124.811432000006}]
["Amortization (6% DB and 94% P)",null,null,null,{"$f":"E36","v":360},{"$f":"F36","v":5640},null,{"$f":"H36","v":1080},{"$f":"I36","v":16920},null,{"$f":"K36","v":1800},{"$f":"L36","v":28200},null,{"$f":"N36","v":2520},{"$f":"O36","v":39480},null,{"$f":"Q36","v":3240},{"$f":"R36","v":50760}]
["CCA (6% DB and 94% P)",null,null,null,{"$f":"-D103*E$18","v":-432},{"$f":"-D103*F$18","v":-6768},null,{"$f":"-E103*H$18","v":-1261.44},{"$f":"-E103*I$18","v":-19762.559999999998},null,{"$f":"-F103*K$18","v":-2024.5248000000001},{"$f":"-F103*L$18","v":-31717.555199999999},null,{"$f":"-G103*N$18","v":-2726.5628159999997},{"$f":"-G103*O$18","v":-42716.15078399999},null,{"$f":"-H103*Q$18","v":-3372.4377907199996},{"$f":"-H103*R$18","v":-52834.85872127999}]
["Taxable income",null,null,null,{"$f":"SUM(E53:E55)","v":1080.1963680000003},{"$f":"SUM(F53:F55)","v":2091.0514320000002},null,{"$f":"SUM(H53:H55)","v":1417.804768},{"$f":"SUM(I53:I55)","v":6510.1042320000051},null,{"$f":"SUM(K53:K55)","v":1705.4425680000004},{"$f":"SUM(L53:L55)","v":11530.606631999999},null,{"$f":"SUM(N53:N55)","v":2089.277352000001},{"$f":"SUM(O53:O55)","v":17069.39344800001},null,{"$f":"SUM(Q53:Q55)","v":2501.3103772800005},{"$f":"SUM(R53:R55)","v":23049.952710720012}]
[]
["Tax Rate  (to be entered)",null,null,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001]
[]
["Income Taxes Payable",null,null,null,{"$f":"E56*E58","v":286.2520375200001},{"$f":"F56*F58","v":554.12862948000009},null,{"$f":"H56*H58","v":375.71826351999999},{"$f":"I56*I58","v":1725.1776214800016},null,{"$f":"K56*K58","v":451.94228052000011},{"$f":"L56*L58","v":3055.6107574799998},null,{"$f":"N56*N58","v":553.65849828000023},{"$f":"O56*O58","v":4523.3892637200024},null,{"$f":"Q56*Q58","v":662.84724997920011},{"$f":"R56*R58","v":6108.2374683408034}]
["Gross Up"]
["Income Taxes Payable",null,null,null,{"$f":"E60/(1-E58)","v":389.45855444897973},{"$f":"F60/(1-F58)","v":753.91650269387765},null,{"$f":"H60/(1-H58)","v":511.18131091156465},{"$f":"I60/(1-I58)","v":2347.1804373877571},null,{"$f":"K60/(1-K58)","v":614.88745648979614},{"$f":"L60/(1-L58)","v":4157.2935475918366},null,{"$f":"N60/(1-N58)","v":753.27686840816364},{"$f":"O60/(1-O58)","v":6154.271107102044},null,{"$f":"Q60/(1-Q58)","v":901.83299316897978},{"$f":"R60/(1-R58)","v":8310.5271678106164}]
["Grossed Up PILs",null,null,null,{"$f":"SUM(E62:E62)","v":389.45855444897973},{"$f":"SUM(F62:F62)","v":753.91650269387765},null,{"$f":"SUM(H62:H62)","v":511.18131091156465},{"$f":"SUM(I62:I62)","v":2347.1804373877571},null,{"$f":"SUM(K62:K62)","v":614.88745648979614},{"$f":"SUM(L62:L62)","v":4157.2935475918366},null,{"$f":"SUM(N62:N62)","v":753.27686840816364},{"$f":"SUM(O62:O62)","v":6154.271107102044},null,{"$f":"SUM(Q62:Q62)","v":901.83299316897978},{"$f":"SUM(R62:R62)","v":8310.5271678106164}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2014-0083"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",7]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:","2 of 2"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2014-04-25"]
[]
["Appendix 2-FB"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments"]
[]
[null,null,null,2015,2016,2017,2018,2019]
["Net Fixed Assets",null,null,{"$f":"(180000/25)/2","v":3600}]
[null,"Enter applicable amortization in years:",15]
["Opening Gross Fixed Assets",null,null,null,{"$f":"D82","v":180000},{"$f":"E82","v":360000},{"$f":"F82","v":540000},{"$f":"G82","v":720000}]
["Gross Capital Additions",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C53","v":180000},{"$f":"'App.2-FA Proposed REG Invest.'!D53","v":180000},{"$f":"'App.2-FA Proposed REG Invest.'!E53","v":180000},{"$f":"'App.2-FA Proposed REG Invest.'!F53","v":180000},{"$f":"'App.2-FA Proposed REG Invest.'!G53","v":180000}]
["Closing Gross Fixed Assets",null,null,{"$f":"SUM(D80:D81)","v":180000},{"$f":"SUM(E80:E81)","v":360000},540000,720000,900000]
[]
["Opening Accumulated Amortization",null,null,null,{"$f":"D87","v":6000},{"$f":"E87","v":24000},{"$f":"F87","v":54000},{"$f":"G87","v":96000}]
["Current Year Amortization (before additions)",null,null,null,{"$f":"IF(ISERROR(E80/$C$79), 0, E80/$C$79)","v":12000},{"$f":"IF(ISERROR(F80/$C$79), 0, F80/$C$79)","v":24000},{"$f":"IF(ISERROR(G80/$C$79), 0, G80/$C$79)","v":36000},{"$f":"IF(ISERROR(H80/$C$79), 0, H80/$C$79)","v":48000}]
["Additions (half year)",null,null,{"$f":"D81/C79/2","v":6000},{"$f":"E81/C79/2","v":6000},{"$f":"F81/C79/2","v":6000},{"$f":"G81/C79/2","v":6000},{"$f":"H81/C79/2","v":6000}]
["Closing Accumulated Amortization",null,null,{"$f":"SUM(D84+D86)","v":6000},{"$f":"SUM(E84:E86)","v":24000},{"$f":"SUM(F84:F86)","v":54000},{"$f":"SUM(G84:G86)","v":96000},{"$f":"SUM(H84:H86)","v":150000}]
[]
["Opening Net Fixed Assets",null,null,{"$f":"D80-D84","v":0},{"$f":"D90","v":174000},{"$f":"E90","v":336000},{"$f":"F90","v":486000},{"$f":"G90","v":624000}]
["Closing Net Fixed Assets",null,null,{"$f":"D82-D87","v":174000},{"$f":"E82-E87","v":336000},{"$f":"F82-F87","v":486000},{"$f":"G82-G87","v":624000},{"$f":"H82-H87","v":750000}]
["Average Net Fixed Assets",null,null,{"$f":"SUM(D89:D90)/2","v":87000},{"$f":"SUM(E89:E90)/2","v":255000},{"$f":"SUM(F89:F90)/2","v":411000},{"$f":"SUM(G89:G90)/2","v":555000},{"$f":"SUM(H89:H90)/2","v":687000}]
[]
["UCC for PILs Calculation"]
[null,null,null,2015,2016,2017,2018,2019]
[]
["Opening UCC",null,null,null,{"$f":"D104","v":172800},{"$f":"E104","v":331776},{"$f":"F104","v":478033.91999999998},{"$f":"G104","v":612591.20639999991}]
["Capital Additions (from Appendix 2-FA)",null,null,{"$f":"D81","v":180000},{"$f":"E81","v":180000},{"$f":"F81","v":180000},180000,180000]
["UCC Before Half Year Rule",null,null,{"$f":"SUM(D96:D97)","v":180000},{"$f":"SUM(E96:E97)","v":352800},{"$f":"SUM(F96:F97)","v":511776},{"$f":"SUM(G96:G97)","v":658033.91999999993},{"$f":"SUM(H96:H97)","v":792591.20639999991}]
["Half Year Rule (1/2 Additions - Disposals)",null,null,{"$f":"D97/2","v":90000},{"$f":"E97/2","v":90000},{"$f":"F97/2","v":90000},{"$f":"G97/2","v":90000},{"$f":"H97/2","v":90000}]
["Reduced UCC",null,null,{"$f":"D98-D99","v":90000},{"$f":"E98-E99","v":262800},{"$f":"F98-F99","v":421776},{"$f":"G98-G99","v":568033.91999999993},{"$f":"H98-H99","v":702591.20639999991}]
["CCA Rate Class (to be entered)",null,47,{"$f":"C101","v":47},{"$f":"C101","v":47},{"$f":"C101","v":47},{"$f":"C101","v":47},{"$f":"C101","v":47}]
["CCA Rate  (to be entered)",null,0.08,{"$f":"C102","v":0.08},{"$f":"C102","v":0.08},{"$f":"C102","v":0.08},{"$f":"C102","v":0.08},{"$f":"C102","v":0.08}]
["CCA",null,null,{"$f":"D100*D102","v":7200},{"$f":"E100*E102","v":21024},33742.080000000002,45442.713599999995,{"$f":"H100*H102","v":56207.296511999994}]
["Closing UCC",null,null,{"$f":"D98-D103","v":172800},{"$f":"E98-E103","v":331776},{"$f":"F98-F103","v":478033.91999999998},{"$f":"G98-G103","v":612591.20639999991},{"$f":"H98-H103","v":736383.90988799988}]

{"sheet":"App.2-FC Calc of REG Expansion","index":2,"n_rows":102,"n_cols":18,"rows_kept":102,"cut":false,"hidden":false,"merged":[[8,0,8,5],[9,0,9,5],[11,0,11,5],[12,0,12,5],[13,0,13,5],[73,0,73,5],[74,0,74,5],[50,16,50,17],[16,6,16,8],[16,9,16,11],[16,12,16,14],[16,15,16,17],[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]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2014-0083"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",7]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:","1 of 2"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2014-04-25"]
[]
["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,"2015 Test Year",null,null,2016,null,null,2017,2016,null,2018,null,null,2019]
[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,{"$f":"D89","v":48416.666666666664},{"$f":"D20*E19","v":8230.8333333333339},{"$f":"D20*F19","v":40185.833333333328},{"$f":"E89","v":130250},{"$f":"G20*H19","v":22142.5},{"$f":"G20*I19","v":108107.5},{"$f":"F89","v":197238.09523809524},{"$f":"J20*K19","v":33530.476190476191},{"$f":"J20*L19","v":163707.61904761902},{"$f":"G89","v":264511.90476190479},{"$f":"M20*N19","v":44967.023809523816},{"$f":"M20*O19","v":219544.88095238098},{"$f":"H89","v":332023.80952380953},{"$f":"P20*Q19","v":56444.047619047626},{"$f":"P20*R19","v":275579.76190476189}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C103","v":0},{"$f":"D21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!D103","v":0},{"$f":"G21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!E103","v":0},{"$f":"J21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!F103","v":0},{"$f":"M21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!G103","v":0},{"$f":"P21","v":0}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C102","v":9800},{"$f":"D22*E19","v":1666.0000000000002},{"$f":"D22*F19","v":8134},{"$f":"'App.2-FA Proposed REG Invest.'!D102","v":7000},{"$f":"G22*H19","v":1190},{"$f":"G22*I19","v":5810},{"$f":"'App.2-FA Proposed REG Invest.'!E102","v":7200},{"$f":"J22*K19","v":1224},{"$f":"J22*L19","v":5976},{"$f":"'App.2-FA Proposed REG Invest.'!F102","v":7400},{"$f":"M22*N19","v":1258},{"$f":"M22*O19","v":6142},{"$f":"'App.2-FA Proposed REG Invest.'!G102","v":7600},{"$f":"P22*Q19","v":1292},{"$f":"P22*R19","v":6308}]
["WCA",0.13,null,null,{"$f":"(E21+E22)*$B$23","v":216.58000000000004},{"$f":"F22*$B$23","v":1057.42},null,{"$f":"(H21+H22)*$B$23","v":154.70000000000002},{"$f":"I22*$B$23","v":755.30000000000007},null,{"$f":"(K21+K22)*$B$23","v":159.12},{"$f":"L22*$B$23","v":776.88},null,{"$f":"(N21+N22)*$B$23","v":163.54},{"$f":"O22*$B$23","v":798.46},null,{"$f":"(Q21+Q22)*$B$23","v":167.96},{"$f":"R22*$B$23","v":820.04000000000008}]
["Rate Base",null,null,null,{"$f":"SUM(E20+E23)","v":8447.4133333333339},{"$f":"SUM(F20+F23)","v":41243.253333333327},null,{"$f":"SUM(H20+H23)","v":22297.200000000001},{"$f":"SUM(I20+I23)","v":108862.8},null,{"$f":"SUM(K20+K23)","v":33689.596190476193},{"$f":"SUM(L20+L23)","v":164484.49904761903},null,{"$f":"SUM(N20+N23)","v":45130.563809523817},{"$f":"SUM(O20+O23)","v":220343.34095238097},null,{"$f":"SUM(Q20+Q23)","v":56612.007619047625},{"$f":"SUM(R20+R23)","v":276399.80190476187}]
[]
[]
["Deemed ST Debt",0.04,null,null,{"$f":"E24*$B$27","v":337.89653333333337},{"$f":"F24*$B$27","v":1649.730133333333},null,{"$f":"H24*$B$27","v":891.88800000000003},{"$f":"I24*$B$27","v":4354.5120000000006},null,{"$f":"K24*$B$27","v":1347.5838476190477},{"$f":"L24*$B$27","v":6579.3799619047613},null,{"$f":"N24*$B$27","v":1805.2225523809527},{"$f":"O24*$B$27","v":8813.7336380952383},null,{"$f":"Q24*$B$27","v":2264.4803047619052},{"$f":"R24*$B$27","v":11055.992076190476}]
["Deemed LT Debt",0.56000000000000005,null,null,{"$f":"E24*$B$28","v":4730.5514666666677},{"$f":"F24*$B$28","v":23096.221866666667},null,{"$f":"H24*$B$28","v":12486.432000000001},{"$f":"I24*$B$28","v":60963.168000000005},null,{"$f":"K24*$B$28","v":18866.173866666672},{"$f":"L24*$B$28","v":92111.319466666668},null,{"$f":"N24*$B$28","v":25273.115733333339},{"$f":"O24*$B$28","v":123392.27093333335},null,{"$f":"Q24*$B$28","v":31702.724266666672},{"$f":"R24*$B$28","v":154783.88906666666}]
["Deemed Equity",0.4,null,null,{"$f":"E24*$B$29","v":3378.9653333333335},{"$f":"F24*$B$29","v":16497.301333333333},null,{"$f":"H24*$B$29","v":8918.880000000001},{"$f":"I24*$B$29","v":43545.120000000003},null,{"$f":"K24*$B$29","v":13475.838476190478},{"$f":"L24*$B$29","v":65793.799619047611},null,{"$f":"N24*$B$29","v":18052.225523809528},{"$f":"O24*$B$29","v":88137.336380952387},null,{"$f":"Q24*$B$29","v":22644.803047619051},{"$f":"R24*$B$29","v":110559.92076190475}]
[]
["ST Interest",2.1100000000000001E-2,null,null,{"$f":"E27*$B$31","v":7.1296168533333342},{"$f":"F27*$B$31","v":34.809305813333324},null,{"$f":"H27*$B$31","v":18.8188368},{"$f":"I27*$B$31","v":91.880203200000011},null,{"$f":"K27*$B$31","v":28.434019184761908},{"$f":"L27*$B$31","v":138.82491719619046},null,{"$f":"N27*$B$31","v":38.0901958552381},{"$f":"O27*$B$31","v":185.96977976380953},null,{"$f":"Q27*$B$31","v":47.780534430476202},{"$f":"R27*$B$31","v":233.28143280761904}]
["LT Interest",6.1153206650831397E-2,null,null,{"$f":"E28*$B$32","v":289.28839141346026},{"$f":"F28*$B$32","v":1412.4080286657177},null,{"$f":"H28*$B$32","v":763.58535642755407},{"$f":"I28*$B$32","v":3728.0932107933522},null,{"$f":"K28*$B$32","v":1153.7270291787818},{"$f":"L28*$B$32","v":5632.9025542258159},null,{"$f":"N28*$B$32","v":1545.5320691509121},{"$f":"O28*$B$32","v":7545.8330435015105},null,{"$f":"Q28*$B$32","v":1938.7232484737942},{"$f":"R28*$B$32","v":9465.5311543132284}]
["ROE",9.7100000000000006E-2,null,null,{"$f":"E29*$B$33","v":328.09753386666671},{"$f":"F29*$B$33","v":1601.8879594666666},null,{"$f":"H29*$B$33","v":866.02324800000019},{"$f":"I29*$B$33","v":4228.2311520000003},null,{"$f":"K29*$B$33","v":1308.5039160380954},{"$f":"L29*$B$33","v":6388.5779430095236},null,{"$f":"N29*$B$33","v":1752.8710983619053},{"$f":"O29*$B$33","v":8558.1353625904776},null,{"$f":"Q29*$B$33","v":2198.8103759238102},{"$f":"R29*$B$33","v":10735.368305980952}]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E31:E33)","v":624.51554213346026},{"$f":"SUM(F31:F33)","v":3049.1052939457177},null,{"$f":"SUM(H31:H33)","v":1648.4274412275543},{"$f":"SUM(I31:I33)","v":8048.2045659933519},null,{"$f":"SUM(K31:K33)","v":2490.6649644016388},{"$f":"SUM(L31:L33)","v":12160.30541443153},null,{"$f":"SUM(N31:N33)","v":3336.4933633680557},{"$f":"SUM(O31:O33)","v":16289.938185855797},null,{"$f":"SUM(Q31:Q33)","v":4185.3141588280805},{"$f":"SUM(R31:R33)","v":20434.180893101799}]
[]
["OM&A",null,null,null,{"$f":"E21+E22","v":1666.0000000000002},{"$f":"F22","v":8134},null,{"$f":"H21+H22","v":1190},{"$f":"I22","v":5810},null,{"$f":"K21+K22","v":1224},{"$f":"L22","v":5976},null,{"$f":"N21+N22","v":1258},{"$f":"O22","v":6142},null,{"$f":"Q21+Q22","v":1292},{"$f":"R22","v":6308}]
["Amortization",null,null,{"$f":"D85","v":1166.6666666666667},{"$f":"D37*E$19","v":198.33333333333337},{"$f":"D37*F$19","v":968.33333333333337},{"$f":"E83+E84","v":3166.666666666667},{"$f":"G37*H$19","v":538.33333333333337},{"$f":"G37*I$19","v":2628.3333333333335},{"$f":"F83+F84","v":4857.1428571428569},{"$f":"J37*K$19","v":825.71428571428578},{"$f":"J37*L$19","v":4031.4285714285711},{"$f":"G83+G84","v":6595.2380952380954},{"$f":"M37*N$19","v":1121.1904761904764},{"$f":"M37*O$19","v":5474.0476190476193},{"$f":"H83+H84","v":8380.9523809523816},{"$f":"P37*Q$19","v":1424.761904761905},{"$f":"P37*R$19","v":6956.1904761904761}]
["Grossed-up PILs",null,null,null,{"$f":"E63","v":-50.465061485714294},{"$f":"F63","v":-246.38824137142859},null,{"$f":"H63","v":-126.59840264852606},{"$f":"I63","v":-618.09808351927359},null,{"$f":"K63","v":-160.95802848383559},{"$f":"L63","v":-785.85390377402018},null,{"$f":"N63","v":-177.72503291376725},{"$f":"O63","v":-867.71633716721783},null,{"$f":"Q63","v":-178.13227857203498},{"$f":"R63","v":-869.70465420464268}]
[]
["Revenue Requirement",null,null,null,{"$f":"SUM(E34:E38)","v":2438.3838139810796},{"$f":"SUM(F34:F38)","v":11905.050385907623},null,{"$f":"SUM(H34:H38)","v":3250.1623719123618},{"$f":"SUM(I34:I38)","v":15868.439815807413},null,{"$f":"SUM(K34:K38)","v":4379.4212216320884},{"$f":"SUM(L34:L38)","v":21381.880082086085},null,{"$f":"SUM(N34:N38)","v":5537.958806644765},{"$f":"SUM(O34:O38)","v":27038.269467736198},null,{"$f":"SUM(Q34:Q38)","v":6723.9437850179511},{"$f":"SUM(R34:R38)","v":32828.666715087631}]
[]
[]
["Provincial Rate Protection",null,null,null,null,{"$f":"F40","v":11905.050385907623},null,null,{"$f":"I40","v":15868.439815807413},null,null,{"$f":"L40","v":21381.880082086085},null,null,{"$f":"O40","v":27038.269467736198},null,null,{"$f":"R40","v":32828.666715087631}]
[]
["Monthly Amount Paid by IESO",null,null,null,null,{"$f":"F43/12","v":992.08753215896866},null,null,{"$f":"I43/12","v":1322.3699846506177},null,null,{"$f":"L43/12","v":1781.8233401738405},null,null,{"$f":"O43/12","v":2253.1891223113498},null,null,{"$f":"R43/12","v":2735.7222262573027}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2014 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues."]
[]
["PILs Calculation"]
[null,null,null,null,2015,null,null,2016,null,null,2017,null,null,2018,null,null,2019]
["Income Tax",null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,null,{"$f":"E33","v":328.09753386666671},{"$f":"F33","v":1601.8879594666666},null,{"$f":"H33","v":866.02324800000019},{"$f":"I33","v":4228.2311520000003},null,{"$f":"K33","v":1308.5039160380954},{"$f":"L33","v":6388.5779430095236},null,{"$f":"N33","v":1752.8710983619053},{"$f":"O33","v":8558.1353625904776},null,{"$f":"Q33","v":2198.8103759238102},{"$f":"R33","v":10735.368305980952}]
["Amortization (17% DB and 83% P)",null,null,null,{"$f":"E37","v":198.33333333333337},{"$f":"F37","v":968.33333333333337},null,{"$f":"H37","v":538.33333333333337},{"$f":"I37","v":2628.3333333333335},null,{"$f":"K37","v":825.71428571428578},{"$f":"L37","v":4031.4285714285711},null,{"$f":"N37","v":1121.1904761904764},{"$f":"O37","v":5474.0476190476193},null,{"$f":"Q37","v":1424.761904761905},{"$f":"R37","v":6956.1904761904761}]
["CCA (17% DB and 83% P)",null,null,null,{"$f":"-D101*E$19","v":-666.40000000000009},{"$f":"-D101*F$19","v":-3253.6},null,{"$f":"-E101*H$19","v":-1755.4880000000001},{"$f":"-E101*I$19","v":-8570.9119999999984},null,{"$f":"-F101*K$19","v":-2580.6489600000004},{"$f":"-F101*L$19","v":-12599.63904},null,{"$f":"-G101*N$19","v":-3366.9970432000005},{"$f":"-G101*O$19","v":-16438.867916800002},null,{"$f":"-H101*Q$19","v":-4117.6372797440008},{"$f":"-H101*R$19","v":-20103.758483456004}]
["Taxable income",null,null,null,{"$f":"SUM(E54:E56)","v":-139.96913280000001},{"$f":"SUM(F54:F56)","v":-683.37870720000001},null,{"$f":"SUM(H54:H56)","v":-351.1314186666666},{"$f":"SUM(I54:I56)","v":-1714.3475146666642},null,{"$f":"SUM(K54:K56)","v":-446.43075824761945},{"$f":"SUM(L54:L56)","v":-2179.6325255619049},null,{"$f":"SUM(N54:N56)","v":-492.93546864761856},{"$f":"SUM(O54:O56)","v":-2406.6849351619057},null,{"$f":"SUM(Q54:Q56)","v":-494.06499905828559},{"$f":"SUM(R54:R56)","v":-2412.199701284575}]
[]
["Tax Rate  (to be entered)",null,null,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001]
["Income Taxes Payable",null,null,null,{"$f":"E57*E59","v":-37.091820192000007},{"$f":"F57*F59","v":-181.09535740800001},null,{"$f":"H57*H59","v":-93.049825946666658},{"$f":"I57*I59","v":-454.30209138666606},null,{"$f":"K57*K59","v":-118.30415093561916},{"$f":"L57*L59","v":-577.60261927390479},null,{"$f":"N57*N59","v":-130.62789919161892},{"$f":"O57*O59","v":-637.7715078179051},null,{"$f":"Q57*Q59","v":-130.9272247504457},{"$f":"R57*R59","v":-639.23292084041236}]
["Gross Up"]
["Income Taxes Payable",null,null,null,{"$f":"E60/(1-E59)","v":-50.465061485714294},{"$f":"F60/(1-F59)","v":-246.38824137142859},null,{"$f":"H60/(1-H59)","v":-126.59840264852606},{"$f":"I60/(1-I59)","v":-618.09808351927359},null,{"$f":"K60/(1-K59)","v":-160.95802848383559},{"$f":"L60/(1-L59)","v":-785.85390377402018},null,{"$f":"N60/(1-N59)","v":-177.72503291376725},{"$f":"O60/(1-O59)","v":-867.71633716721783},null,{"$f":"Q60/(1-Q59)","v":-178.13227857203498},{"$f":"R60/(1-R59)","v":-869.70465420464268}]
["Grossed Up PILs",null,null,null,{"$f":"SUM(E62:E62)","v":-50.465061485714294},{"$f":"SUM(F62:F62)","v":-246.38824137142859},null,{"$f":"SUM(H62:H62)","v":-126.59840264852606},{"$f":"SUM(I62:I62)","v":-618.09808351927359},null,{"$f":"SUM(K62:K62)","v":-160.95802848383559},{"$f":"SUM(L62:L62)","v":-785.85390377402018},null,{"$f":"SUM(N62:N62)","v":-177.72503291376725},{"$f":"SUM(O62:O62)","v":-867.71633716721783},null,{"$f":"SUM(Q62:Q62)","v":-178.13227857203498},{"$f":"SUM(R62:R62)","v":-869.70465420464268}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2014-0083"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",7]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:","2 of 2"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2014-04-25"]
[]
["Appendix 2-FC"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments"]
["Net Fixed Assets",null,null,2015,2016,2017,2018,2019]
[null,"Enter applicable amortization in years:",42]
["Opening Gross Fixed Assets",null,null,null,{"$f":"D80","v":98000},{"$f":"E80","v":168000},{"$f":"F80","v":240000},{"$f":"G80","v":314000}]
["Gross Capital Additions",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C101","v":98000},{"$f":"'App.2-FA Proposed REG Invest.'!D101","v":70000},{"$f":"'App.2-FA Proposed REG Invest.'!E101","v":72000},{"$f":"'App.2-FA Proposed REG Invest.'!F101","v":74000},{"$f":"'App.2-FA Proposed REG Invest.'!G101","v":76000}]
["Closing Gross Fixed Assets",null,null,{"$f":"SUM(D78:D79)","v":98000},{"$f":"SUM(E78:E79)","v":168000},{"$f":"SUM(F78:F79)","v":240000},{"$f":"SUM(G78:G79)","v":314000},{"$f":"SUM(H78:H79)","v":390000}]
[]
["Opening Accumulated Amortization",null,null,null,{"$f":"D85","v":1166.6666666666667},{"$f":"E85","v":4333.333333333333},{"$f":"F85","v":9190.476190476189},{"$f":"G85","v":15785.714285714286}]
["Current Year Amortization (before additions)",null,null,null,{"$f":"E78/$C$77","v":2333.3333333333335},{"$f":"F78/$C$77","v":4000},{"$f":"G78/$C$77","v":5714.2857142857147},{"$f":"H78/$C$77","v":7476.1904761904761}]
["Additions (half year)",null,null,{"$f":"D79/C77/2","v":1166.6666666666667},{"$f":"E79/C77/2","v":833.33333333333337},{"$f":"F79/C77/2","v":857.14285714285711},{"$f":"G79/C77/2","v":880.95238095238096},{"$f":"H79/C77/2","v":904.76190476190482}]
["Closing Accumulated Amortization",null,null,{"$f":"SUM(D82+D84)","v":1166.6666666666667},{"$f":"SUM(E82:E84)","v":4333.333333333333},{"$f":"SUM(F82:F84)","v":9190.476190476189},{"$f":"SUM(G82:G84)","v":15785.714285714286},{"$f":"SUM(H82:H84)","v":24166.666666666668}]
[]
["Opening Net Fixed Assets",null,null,{"$f":"D78-D82","v":0},{"$f":"D88","v":96833.333333333328},{"$f":"E88","v":163666.66666666666},{"$f":"F88","v":230809.52380952382},{"$f":"G88","v":298214.28571428574}]
["Closing Net Fixed Assets",null,null,{"$f":"D80-D85","v":96833.333333333328},{"$f":"E80-E85","v":163666.66666666666},{"$f":"F80-F85","v":230809.52380952382},{"$f":"G80-G85","v":298214.28571428574},{"$f":"H80-H85","v":365833.33333333331}]
["Average Net Fixed Assets",null,null,{"$f":"SUM(D87:D88)/2","v":48416.666666666664},{"$f":"SUM(E87:E88)/2","v":130250},{"$f":"SUM(F87:F88)/2","v":197238.09523809524},{"$f":"SUM(G87:G88)/2","v":264511.90476190479},{"$f":"SUM(H87:H88)/2","v":332023.80952380953}]
[]
["UCC for PILs Calculation"]
[null,null,null,2015,2016,2017,2018,2019]
[]
["Opening UCC",null,null,null,{"$f":"D102","v":94080},{"$f":"E102","v":153753.60000000001},{"$f":"F102","v":210573.31200000001},{"$f":"G102","v":264767.44704000006}]
["Capital Additions (from Appendix 2-FA)",null,null,{"$f":"D79","v":98000},{"$f":"E79","v":70000},{"$f":"F79","v":72000},{"$f":"G79","v":74000},{"$f":"H79","v":76000}]
["UCC Before Half Year Rule",null,null,{"$f":"SUM(D94:D95)","v":98000},{"$f":"SUM(E94:E95)","v":164080},{"$f":"SUM(F94:F95)","v":225753.60000000001},{"$f":"SUM(G94:G95)","v":284573.31200000003},{"$f":"SUM(H94:H95)","v":340767.44704000006}]
["Half Year Rule (1/2 Additions - Disposals)",null,null,{"$f":"D95/2","v":49000},{"$f":"E95/2","v":35000},{"$f":"F95/2","v":36000},{"$f":"G95/2","v":37000},{"$f":"H95/2","v":38000}]
["Reduced UCC",null,null,{"$f":"D96-D97","v":49000},{"$f":"E96-E97","v":129080},{"$f":"F96-F97","v":189753.60000000001},{"$f":"G96-G97","v":247573.31200000003},{"$f":"H96-H97","v":302767.44704000006}]
["CCA Rate Class (to be entered)",null,47,{"$f":"C99","v":47},{"$f":"C99","v":47},{"$f":"C99","v":47},{"$f":"C99","v":47},{"$f":"C99","v":47}]
["CCA Rate  (to be entered)",null,0.08,{"$f":"C100","v":0.08},{"$f":"C100","v":0.08},{"$f":"C100","v":0.08},{"$f":"C100","v":0.08},{"$f":"C100","v":0.08}]
["CCA",null,null,{"$f":"D98*D$100","v":3920},{"$f":"E98*E$100","v":10326.4},15180.288,19805.864960000003,24221.395763200006]
["Closing UCC",null,null,{"$f":"D96-D101","v":94080},{"$f":"E96-E101","v":153753.60000000001},{"$f":"F96-F101","v":210573.31200000001},{"$f":"G96-G101","v":264767.44704000006},{"$f":"H96-H101","v":316546.05127680005}]