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{"sheet":"LDC Info","index":0,"n_rows":109,"n_cols":27,"rows_kept":109,"cut":false,"hidden":false,"merged":[[17,4,17,10],[13,4,13,10],[15,4,15,8],[19,4,19,8],[25,4,25,6],[23,4,23,6],[27,4,27,6],[30,4,30,6],[29,0,30,3],[44,0,45,3],[38,0,39,3],[39,4,39,6],[41,0,42,3],[32,0,33,3],[33,4,33,6],[35,0,36,3],[36,4,36,8],[42,4,42,6],[45,4,45,6],[47,4,47,6],[47,0,47,3],[60,2,60,11],[64,2,64,12],[62,2,62,13],[55,0,55,9],[51,0,51,11]]}
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Algoma Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Atikokan Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Attawapiskat Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bluewater Power Distribution Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Brant County Power"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Brantford Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Burlington Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cambridge and North Dumfries Hydro"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Canadian Niagara Power Inc. – Eastern Ontario Power/Fort Erie/Port Colborne"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Centre Wellington Hydro Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Version 2.0",null,null,null,null,null,null,null,null,null,null,null,null,"Chapleau Public Utilities Corporation"]
[null,null,null,"Utility Name   ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"COLLUS Power Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cooperative Hydro Embrun Inc."]
[null,null,null,"Assigned EB Number",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E.L.K. Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Enersource Hydro Mississauga Inc."]
[null,null,null,"Name of Contact and Title",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Entegrus Powerlines Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ENWIN Utilities Ltd."]
[null,null,null,"Phone Number   ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Erie Thames Powerlines Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Espanola Regional Hydro Distribution Corporation"]
[null,null,null,"Email Address   ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Essex Powerlines Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Festival Hydro Inc."]
[null,null,null,"Test Year",2014,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fort Albany Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fort Frances Power Corporation"]
[null,null,null,"Bridge Year",{"$f":"E24-1","v":2013},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Greater Sudbury Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Grimsby Power Inc."]
[null,null,null,"Last Rebasing Year",2009,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Guelph Hydro Electric Systems Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Haldimand County Hydro Inc."]
["Identify the accounting standard used for the test year"]
[null,null,null,null,"ASPE"]
[]
["Did you update your depreciation and capitalization policies?"]
[]
[]
["When did you update your depreciation and capitalization policies?"]
[]
[]
["Identify the year that the applicant has adopted or is expected to adopt IFRS for financial reporting purposes"]
[null,null,null,null,"2014 or Later"]
[]
["Identify the year that the applicant has made the required changes to capitalization and depreciation expense policies under CGAAP or ASPE"]
[null,null,null,null,2013]
[]
["Are you applying for cost recovery for the test and/or future year(s) for Green Energy initiatives?"]
[null,null,null,null,"Yes"]
[]
[{"$f":"\"Is \" & E14 & \" an embedded distributor?\"","v":"Is  an embedded distributor?"},null,null,null,"No"]
[]
[]
[]
["Once all selections have been made above, press the following button to reveal the appropriate worksheets."]
[]
[]
[]
["To unhide all worksheets in this workbook, press the following button:"]
[]
[]
[null,"Notes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Guelph Hydro Electric Systems Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Halton Hills Hydro Inc."]
[null,null,"Pale green cells represent input cells.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hearst Power Distribution Co. Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Horizon Utilities Corporation"]
[null,null,"Pale blue cells represent drop-down lists.  The applicant should select the appropriate item from the drop-down list.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro 2000 Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro Hawkesbury Inc."]
[null,null,"White cells contain fixed values, automatically generated values or formulae. ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Brampton Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Remote Communities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro Ottawa Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Innisfil Hydro Dist. Systems Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kashechewan Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kenora Hydro Electric Corporation Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kingston Hydro Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kitchener-Wilmot Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lakefront Utilities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lakeland Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"London Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Midland Power Utility Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Milton Hydro Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Newmarket – Tay Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Niagara Peninsula Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Niagara-on-the-Lake Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Norfolk Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"North Bay Hydro Distribution Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Northern Ontario Wires Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Oakville Hydro Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Orangeville Hydro Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Orillia Power Distribution Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Oshawa PUC Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ottawa River Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Parry Sound Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Peterborough Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PowerStream Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PUC Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Renfrew Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rideau St. Lawrence Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"St. Thomas Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sioux Lookout Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Thunder Bay Hydro Electricity Distribution"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tillsonburg Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Toronto Hydro-Electric System Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Veridian Connections Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wasaga Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Waterloo North Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Welland Hydro Electric System Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wellington North Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"West Coast Huron Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Westario Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Whitby Hydro Electric Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Woodstock Hydro Services Inc."]

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[1,"LDC Information Sheet",null,null,35,"Appendix 2-DB: Overhead Expense (CGAAP or ASPE)"]
[2,"Index",null,null,36,"Appendix 2-EA: PP&E Deferral Account (2012 IFRS Adopters)"]
[3,"Cost of Service Application Flowchart",null,null,37,"Appendix 2-EB: PP&E Deferral Account (2013 IFRS Adopters)"]
[4,"List of Key References",null,null,38,"Appendix 2-EC: PP&E Deferral Account (2014 IFRS Adopters)"]
[5,"Appendix 2-AA: Capital Projects Table",null,null,39,"Appendix 2-ED: Account 1576 - Accounting Changes Under CGAAP (2012 Changes)"]
[6,"Appendix 2-AB: Capital Expenditures",null,null,40,"Appendix 2-EE: Account 1576 - Accounting Changes Under CGAAP (2013 Changes)"]
[7,"Appendix 2-BA1: Fixed Asset Continuity Schedule (CGAAP/ASPE/USGAAP)",null,null,41,"Appendix 2-FA: Renewable Generation Connection Investment Summary"]
[8,"Appendix 2-BA2: Fixed Asset Continuity Schedule (MIFRS)",null,null,42,"Appendix 2-FB: Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments"]
[9,"Appendix 2-BB: Service Life Comparison",null,null,43,"Appendix 2-FC: Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments"]
[10,"General Instructions to MIFRS Appendices",null,null,44,"Appendix 2-G: Service Reliability Indicators"]
[11,"Appendix 2-CA: 2011 Depreciation and Amortization Expense (CGAAP)",null,null,45,"Appendix 2-H: Other Operating Revenue"]
[12,"Appendix 2-CB: 2011 Depreciation and Amortization Expense (MIFRS)",null,null,46,"Appendix 2-I: Load Forecast CDM Adjustment Work Form"]
[13,"Appendix 2-CC: 2012 Depreciation and Amortization Expense (MIFRS)",null,null,47,"Appendix 2-JA: Summary of Recoverable OM&A Expenses"]
[14,"Appendix 2-CD: 2013 Depreciation and Amortization Expense (MIFRS)",null,null,48,"Appendix 2-JB: Recoverable OM&A Cost Driver Table"]
[15,"Appendix 2-CE: 2014 Depreciation and Amortization Expense (MIFRS)",null,null,49,"Appendix 2-JC: OMA Programs Table"]
[16,"Appendix 2-CF: 2012 Depreciation and Amortization Expense (CGAAP)",null,null,50,"Appendix 2-K: Employee Costs"]
[17,"Appendix 2-CG: 2012 Depreciation and Amortization Expense (MIFRS)",null,null,51,"Appendix 2-L: Recoverable OM&A Cost per Customer and per FTE"]
[18,"Appendix 2-CH: 2013 Depreciation and Amortization Expense (MIFRS)",null,null,52,"Appendix 2-M: Regulatory Cost Schedule"]
[19,"Appendix 2-CI: 2014 Depreciation and Amortization Expense (MIFRS)",null,null,53,"Appendix 2-N: Shared Services and Corporate Cost Allocation"]
[20,"Appendix 2-CJ: 2012 Depreciation and Amortization Expense (CGAAP)",null,null,54,"Appendix 2-OA: Capital Structure and Cost of Capital"]
[21,"Appendix 2-CK: 2013 Depreciation and Amortization Expense (CGAAP)",null,null,55,"Appendix 2-OB: Debt Instruments"]
[22,"Appendix 2-CL: 2013 Depreciation and Amortization Expense (MIFRS)",null,null,56,"Appendix 2-P: Cost Allocation"]
[23,"Appendix 2-CM: 2014 Depreciation and Amortization Expense (MIFRS)",null,null,57,"Appendix 2-Q: Cost of Serving Embedded Distributor(s)"]
[24,"General Instructions to CGAAP-ASPE Appendices",null,null,58,"Appendix 2-R: Loss Factors"]
[25,"Appendix 2-CN: 2012 Depreciation and Amortization Expense (Old CGAAP)",null,null,59,"Appendix 2-S: Stranded Meter Treatment"]
[26,"Appendix 2-CO: 2012 Depreciation and Amortization Expense (New CGAAP)",null,null,60,"Appendix 2-TA: Account 1592, PILs and Tax Variances"]
[27,"Appendix 2-CP: 2013 Depreciation and Amortization Expense (New CGAAP)",null,null,61,"Appendix 2-TB: Account 1592, HST-OVAT Input Tax Credits"]
[28,"Appendix 2-CQ: 2014 Depreciation and Amortization Expense (New CGAAP)",null,null,62,"Appendix 2-U: One-Time Incremental IFRS Transition Costs"]
[29,"Appendix 2-CR: 2012 Depreciation and Amortization Expense (Old CGAAP)",null,null,63,"Appendix 2-V: Revenue Reconciliation"]
[30,"Appendix 2-CS: 2013 Depreciation and Amortization Expense (Old CGAAP)",null,null,64,"Appendix 2-W: Bill Impacts"]
[31,"Appendix 2-CT: 2013 Depreciation and Amortization Expense (New CGAAP)",null,null,65,"Appendix 2-YA: Transition to MIFRS Summary Impacts"]
[32,"Appendix 2-CU: 2014 Depreciation and Amortization Expense (New CGAAP)",null,null,66,"Appendix 2-YB: Accounting Changes under CGAAP/ASPE Summary Impacts"]
[33,"Appendix 2-CV: Depreciation and Amortization Expense (USGAAP)",null,null,67,"App.2-Z: Tariff Schedule"]
[34,"Appendix 2-DA: Overhead Expense (MIFRS)"]
[]
[]
[null,"Legend"]
[null,"To be completed by MIFRS filers"]
[null,"To be completed by CGAAP and ASPE filers"]
[null,"To be completed by USGAAP filers"]
[null,"To be completed by both CGAAP, ASPE and USGAAP filers"]

{"sheet":"COS Flowchart","index":2,"n_rows":6,"n_cols":2,"rows_kept":6,"cut":false,"hidden":false,"merged":[[5,1,5,6],[2,1,2,6],[3,1,3,6]]}
[]
[]
[]
[null,"Cost of Service Rate Application Schematic"]
[]
[null,"The Cost of Service Rate Application Schematic is a flowchart appended to Chapter 2 of the Filing Requirements as a guide for the components of an application and how demand and costs interrelate to derive the revenue requirement and then how the revenue requirement is allocated between classes and through fixed/variable splits to derive rates that will be compensatory for the annual revenue requirement, based on the the forecasted demand.  There is no form to be filled out; therefore, this Schedule is not required to be filed. "]

{"sheet":"List of Key References","index":3,"n_rows":5,"n_cols":2,"rows_kept":5,"cut":false,"hidden":false,"merged":[[2,1,2,11],[4,0,4,11]]}
[]
[]
[null,"List of Key References"]
[]
["A list of key references for understanding the Filing Requirements has been embedded in the document below. To access the list of references and associated hyperlinks doublt click the icon below."]

{"sheet":"App.2-AA_Capital Projects","index":4,"n_rows":53,"n_cols":8,"rows_kept":53,"cut":false,"hidden":false,"merged":[[11,0,11,7],[55,0,56,8],[9,0,9,7],[8,0,8,7],[51,0,51,7],[53,0,53,7],[52,0,52,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-AA"]
["Capital Projects Table"]
[]
[]
["Projects",{"$f":"C13-1","v":2008},{"$f":"D13-1","v":2009},{"$f":"E13-1","v":2010},{"$f":"F13-1","v":2011},{"$f":"BridgeYear - 1","v":2012},{"$f":"BridgeYear & \" Bridge Year\"","v":"2013 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2014 Test Year"}]
["Reporting Basis"]
["Project Name #1"]
[]
[]
[]
[]
[]
["Sub-Total",{"$f":"SUM(B16:B20)","v":0},{"$f":"SUM(C16:C20)","v":0},0,0,0,0,0]
["Project Name #2"]
[]
[]
[]
[]
[]
["Sub-Total",{"$f":"SUM(B23:B27)","v":0},0,0,0,0,0,0]
["Project Name #3"]
[]
[]
[]
[]
[]
["Sub-Total",{"$f":"SUM(B30:B34)","v":0},0,0,0,0,0,0]
["Project Name #4"]
[]
[]
[]
[]
[]
["Sub-Total",{"$f":"SUM(B37:B41)","v":0},0,0,0,0,0,0]
["Miscellaneous"]
["Total",{"$f":"SUMPRODUCT(--($A15:$A43=\"Sub-Total\"), B$15:B$43)+B43","v":0},{"$f":"SUMPRODUCT(--($A15:$A43=\"Sub-Total\"), C$15:C$43)+C43","v":0},0,0,0,0,0]
["Less Renewable Generation Facility Assets and Other Non Rate-Regulated Utility Assets (input as negative)"]
["Total",{"$f":"B44+B45","v":0},{"$f":"C44+C45","v":0},0,0,0,0,0]
[]
[]
[]
["Notes:"]
[]
["1   Please provide a breakdown of the major components of each capital project undertaken in each year.  Please ensure that all projects below the materiality threshold are included in the miscellaneous line.  Add more projects as required."]
["2   The applicant should group projects appropriately and avoid presentations that result in classification of significant components of the OM&A budget in the miscellaneous category."]

{"sheet":"App.2-AB_Capital Expenditures","index":5,"n_rows":35,"n_cols":21,"rows_kept":35,"cut":false,"hidden":false,"merged":[[13,18,14,18],[13,19,14,19],[13,20,14,20],[13,7,13,9],[13,10,13,12],[13,13,13,15],[13,16,14,16],[13,17,14,17],[15,16,15,20],[8,0,8,7],[9,0,9,7],[35,0,36,13],[32,0,33,13],[29,0,30,13],[12,0,15,0],[12,1,12,15],[15,1,15,2],[15,4,15,5],[15,7,15,8],[15,10,15,11],[15,13,15,14],[12,16,12,20],[13,1,13,3],[13,4,13,6]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-AB"]
["Table 2 - Capital Expenditure Summary from Chapter 5 Consolidated\nDistribution System Plan Filing Requirements"]
[]
["First year of Forecast Period:",{"$f":"TestYear","v":2014}]
["CATEGORY","Historical Period (previous plan1 & actual)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Forecast Period (planned)"]
[null,{"$f":"E14-1","v":2009},null,null,{"$f":"H14-1","v":2010},null,null,{"$f":"K14-1","v":2011},null,null,{"$f":"N14-1","v":2012},null,null,{"$f":"Q14-1","v":2013},null,null,{"$f":"B12","v":2014},{"$f":"Q14+1","v":2015},{"$f":"R14+1","v":2016},2017,2018]
[null,"Plan","Actual","Var","Plan","Actual","Var","Plan","Actual","Var","Plan","Actual","Var","Plan","Actual2","Var"]
[null,"$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000"]
["System Access",null,null,{"$f":"IF(ISERROR((C17-B17)/B17),\"--\",(C17-B17)/B17)","v":"--"},null,null,{"$f":"IF(ISERROR((F17-E17)/E17),\"--\",(F17-E17)/E17)","v":"--"},null,null,{"$f":"IF(ISERROR((I17-H17)/H17),\"--\",(I17-H17)/H17)","v":"--"},null,null,{"$f":"IF(ISERROR((L17-K17)/K17),\"--\",(L17-K17)/K17)","v":"--"},null,null,{"$f":"IF(ISERROR((O17-N17)/N17),\"--\",(O17-N17)/N17)","v":"--"}]
["System Renewal",null,null,{"$f":"IF(ISERROR((C18-B18)/B18),\"--\",(C18-B18)/B18)","v":"--"},null,null,{"$f":"IF(ISERROR((F18-E18)/E18),\"--\",(F18-E18)/E18)","v":"--"},null,null,{"$f":"IF(ISERROR((I18-H18)/H18),\"--\",(I18-H18)/H18)","v":"--"},null,null,{"$f":"IF(ISERROR((L18-K18)/K18),\"--\",(L18-K18)/K18)","v":"--"},null,null,{"$f":"IF(ISERROR((O18-N18)/N18),\"--\",(O18-N18)/N18)","v":"--"}]
["System Service",null,null,"--",null,null,"--",null,null,"--",null,null,"--",null,null,"--"]
["General Plant",null,null,"--",null,null,"--",null,null,"--",null,null,"--",null,null,"--"]
["TOTAL EXPENDITURE",{"$f":"SUM(B17:B20)","v":0},{"$f":"SUM(C17:C20)","v":0},"--",0,0,"--",0,0,"--",0,0,"--",0,0,"--",0,0,0,0,{"$f":"SUM(U17:U20)","v":0}]
["System O&M",null,null,"--",null,null,"--",null,null,"--",null,null,"--",null,null,"--"]
[]
["Notes to the Table:"]
["1.  Historical “previous plan” data is not required unless a plan has previously been filed"]
["2.  Indicate the number of months of 'actual' data included in the last year of the Historical Period (normally a 'bridge' year):"]
[]
["Explanatory Notes on Variances (complete only if applicable)"]
["Notes on shifts in forecast vs. histrical budgets by category"]
[]
[]
["Notes on year over year Plan vs. Actual variances for Total Expenditures"]
[]
[]
["Notes on Plan vs. Actual variance trends for individual expenditure categories"]

{"sheet":"App.2-BA1_Fix Asset Cont.CGAAP","index":6,"n_rows":76,"n_cols":13,"rows_kept":76,"cut":false,"hidden":false,"merged":[[73,1,73,12],[8,0,8,12],[9,0,9,12],[13,3,13,6],[67,1,68,12],[70,1,71,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule - CGAAP/ASPE/USGAAP"]
[]
[null,null,null,null,"Year "]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,{"$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},{"$f":"SUM(E16:E55)","v":0},0,0,null,{"$f":"SUM(I16:I55)","v":0},{"$f":"SUM(J16:J55)","v":0},0,0,0]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$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},{"$f":"SUM(E56:E58)","v":0},0,0,null,{"$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,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":"J59-K62-K63","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-BA2_Fix Asset Cont.MIFRS","index":7,"n_rows":78,"n_cols":13,"rows_kept":78,"cut":false,"hidden":false,"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:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule - MIFRS"]
[]
[null,null,null,null,"Year "]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,{"$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},{"$f":"SUM(E16:E55)","v":0},0,0,null,{"$f":"SUM(I16:I55)","v":0},{"$f":"SUM(J16:J55)","v":0},0,0,0]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$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,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D56:D58)","v":0},{"$f":"SUM(E56:E58)","v":0},0,0,null,{"$f":"SUM(I56:I58)","v":0},0,0,0,0]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,null,"Total",null,null,null,null,null,null,{"$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)."]

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[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-BB"]
["Service Life Comparison"]
["Table F-1 from Kinetrics Report1"]
[]
[]
[]
[null,null,"Asset Details",null,null,"Useful Life",null,null,null,"USoA Account Number","USoA Account Description","Current",null,"Proposed"]
["Parent*","#","Category| Component | Type",null,null,"MIN UL","TUL","MAX UL",null,null,null,"Years","Rate","Years","Rate"]
["OH",1,"Fully Dressed Wood Poles","Overall",null,35,45,75,null,null,null,null,{"$f":"IF(ISERROR(1/L17), \"\", 1/L17)","v":""},null,{"$f":"IF(ISERROR(1/N17), \"\", 1/N17)","v":""}]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,{"$f":"IF(ISERROR(1/L18), \"\", 1/L18)","v":""},null,{"$f":"IF(ISERROR(1/N18), \"\", 1/N18)","v":""}]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,""]
[null,2,"Fully Dressed Concrete Poles","Overall",null,50,60,80,null,null,null,null,"",null,""]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,"",null,""]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,""]
[null,3,"Fully Dressed Steel Poles","Overall",null,60,60,80,null,null,null,null,"",null,""]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,"",null,""]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,""]
[null,4,"OH Line Switch",null,null,30,45,55,null,null,null,null,"",null,""]
[null,5,"OH Line Switch Motor",null,null,15,25,25,null,null,null,null,"",null,""]
[null,6,"OH Line Switch RTU",null,null,15,20,20,null,null,null,null,"",null,""]
[null,7,"OH Integral Switches",null,null,35,45,60,null,null,null,null,"",null,""]
[null,8,"OH Conductors",null,null,50,60,75,null,null,null,null,"",null,""]
[null,9,"OH Transformers & Voltage Regulators",null,null,30,40,60,null,null,null,null,"",null,""]
[null,10,"OH Shunt Capacitor Banks",null,null,25,30,40,null,null,null,null,"",null,""]
[null,11,"Reclosers",null,null,25,40,55,null,null,null,null,"",null,""]
["TS & MS",12,"Power Transformers","Overall",null,30,45,60,null,null,null,null,"",null,""]
[null,null,null,"Bushing",null,10,20,30,null,null,null,null,"",null,""]
[null,null,null,"Tap Changer",null,20,30,60,null,null,null,null,"",null,""]
[null,13,"Station Service Transformer",null,null,30,45,55,null,null,null,null,"",null,""]
[null,14,"Station Grounding Transformer",null,null,30,40,40,null,null,null,null,"",null,""]
[null,15,"Station DC System","Overall",null,10,20,30,null,null,null,null,"",null,""]
[null,null,null,"Battery Bank",null,10,15,15,null,null,null,null,"",null,""]
[null,null,null,"Charger",null,20,20,30,null,null,null,null,"",null,""]
[null,16,"Station Metal Clad Switchgear","Overall",null,30,40,60,null,null,null,null,"",null,""]
[null,null,null,"Removable Breaker",null,25,40,60,null,null,null,null,"",null,""]
[null,17,"Station Independent Breakers",null,null,35,45,65,null,null,null,null,"",null,""]
[null,18,"Station Switch",null,null,30,50,60,null,null,null,null,"",null,""]
[null,19,"Electromechanical Relays",null,null,25,35,50,null,null,null,null,"",null,""]
[null,20,"Solid State Relays",null,null,10,30,45,null,null,null,null,"",null,""]
[null,21,"Digital & Numeric Relays",null,null,15,20,20,null,null,null,null,"",null,""]
[null,22,"Rigid Busbars",null,null,30,55,60,null,null,null,null,"",null,""]
[null,23,"Steel Structure",null,null,35,50,90,null,null,null,null,"",null,""]
["UG",24,"Primary Paper Insulated Lead Covered (PILC) Cables",null,null,60,65,75,null,null,null,null,"",null,""]
[null,25,"Primary Ethylene-Propylene Rubber (EPR) Cables",null,null,20,25,25,null,null,null,null,"",null,""]
[null,26,"Primary Non-Tree Retardant (TR) Cross Linked \nPolyethylene (XLPE) Cables Direct Buried",null,null,20,25,30,null,null,null,null,"",null,""]
[null,27,"Primary Non-TR XLPE Cables in Duct",null,null,20,25,30,null,null,null,null,"",null,""]
[null,28,"Primary TR XLPE Cables Direct Buried",null,null,25,30,35,null,null,null,null,"",null,""]
[null,29,"Primary TR XLPE Cables in Duct",null,null,35,40,55,null,null,null,null,"",null,""]
[null,30,"Secondary PILC Cables",null,null,70,75,80,null,null,null,null,"",null,""]
[null,31,"Secondary Cables Direct Buried",null,null,25,35,40,null,null,null,null,"",null,""]
[null,32,"Secondary Cables in Duct",null,null,35,40,60,null,null,null,null,"",null,""]
[null,33,"Network Tranformers","Overall",null,20,35,50,null,null,null,null,"",null,""]
[null,null,null,"Protector",null,20,35,40,null,null,null,null,"",null,""]
[null,34,"Pad-Mounted Transformers",null,null,25,40,45,null,null,null,null,"",null,""]
[null,35,"Submersible/Vault Transformers",null,null,25,35,45,null,null,null,null,"",null,""]
[null,36,"UG Foundation",null,null,35,55,70,null,null,null,null,"",null,""]
[null,37,"UG Vaults","Overall",null,40,60,80,null,null,null,null,"",null,""]
[null,null,null,"Roof",null,20,30,45,null,null,null,null,"",null,""]
[null,38,"UG Vault Switches",null,null,20,35,50,null,null,null,null,"",null,""]
[null,39,"Pad-Mounted Switchgear",null,null,20,30,45,null,null,null,null,"",null,""]
[null,40,"Ducts",null,null,30,50,85,null,null,null,null,"",null,""]
[null,41,"Concrete Encased Duct Banks",null,null,35,55,80,null,null,null,null,"",null,""]
[null,42,"Cable Chambers",null,null,50,60,80,null,null,null,null,"",null,""]
["S",43,"Remote SCADA",null,null,15,20,30,null,null,null,null,"",null,""]
[]
[]
["Table F-2 from Kinetrics Report1"]
[]
[null,null,"Asset Details",null,null,"Useful Life Range",null,null,null,"USoA Account Number","USoA Account Description","Current",null,"Proposed"]
[null,"#","Category| Component | Type",null,null,null,null,null,null,null,null,"Years","Rate","Years","Rate"]
[null,1,"Office Equipment",null,null,"5-15",null,null,null,null,null,null,{"$f":"IF(ISERROR(1/L79), \"\", 1/L79)","v":""},null,{"$f":"IF(ISERROR(1/N79), \"\", 1/N79)","v":""}]
[null,2,"Vehicles","Trucks & Buckets",null,"5-15",null,null,null,null,null,null,{"$f":"IF(ISERROR(1/L80), \"\", 1/L80)","v":""},null,{"$f":"IF(ISERROR(1/N80), \"\", 1/N80)","v":""}]
[null,null,null,"Trailers",null,"5-20",null,null,null,null,null,null,"",null,""]
[null,null,null,"Vans",null,"5-10",null,null,null,null,null,null,"",null,""]
[null,3,"Administrative Buildings",null,null,"50-75",null,null,null,null,null,null,"",null,""]
[null,4,"Leasehold Improvements",null,null,"Lease dependent",null,null,null,null,null,null,"",null,""]
[null,5,"Station Buildings","Station Buildings",null,"50-75",null,null,null,null,null,null,"",null,""]
[null,null,null,"Parking",null,"25-30",null,null,null,null,null,null,"",null,""]
[null,null,null,"Fence",null,"25-60",null,null,null,null,null,null,"",null,""]
[null,null,null,"Roof",null,"20-30",null,null,null,null,null,null,"",null,""]
[null,6,"Computer Equipment","Hardware",null,"3-5",null,null,null,null,null,null,"",null,""]
[null,null,null,"Software",null,"2-5",null,null,null,null,null,null,"",null,""]
[null,7,"Equipment","Power Operated",null,"5-10",null,null,null,null,null,null,"",null,""]
[null,null,null,"Stores",null,"5-10",null,null,null,null,null,null,"",null,""]
[null,null,null,"Tools, Shop, Garage Equipment",null,"5-10",null,null,null,null,null,null,"",null,""]
[null,null,null,"Measurement & Testing Equipment",null,"5-10",null,null,null,null,null,null,"",null,""]
[null,8,"Communication","Towers",null,"60-70",null,null,null,null,null,null,"",null,""]
[null,null,null,"Wireless",null,"2-10",null,null,null,null,null,null,"",null,""]
[null,9,"Residential Energy Meters",null,null,"25-35",null,null,null,null,null,null,"",null,""]
[null,10,"Industrial/Commercial Energy Meters",null,null,"25-35",null,null,null,null,null,null,"",null,""]
[null,11,"Wholesale Energy Meters",null,null,"15-30",null,null,null,null,null,null,"",null,""]
[null,12,"Current & Potential Transformer (CT & PT)",null,null,"35-50",null,null,null,null,null,null,"",null,""]
[null,13,"Smart Meters",null,null,"5-15",null,null,null,null,null,null,"",null,""]
[null,14,"Repeaters - Smart Metering",null,null,"10-15",null,null,null,null,null,null,"",null,""]
[null,15,"Data Collectors - Smart Metering",null,null,"15-20",null,null,null,null,null,null,"",null,""]
[]
[]
["* TS & MS = Transformer and Municipal Stations UG = Underground Systems S = Monitoring and Control Systems"]
[]
["Note 1:","Tables F-1 and F-2 above are to be used as a reference in order to complete columns J, K, L and N."]
[null,"See pages 17-19 of Kinetrics Report"]

{"sheet":"Instruction for App. 2-C MIFRS","index":9,"n_rows":98,"n_cols":7,"rows_kept":98,"cut":false,"hidden":false,"merged":[[142,0,142,10],[142,11,142,18],[143,0,143,10],[143,11,143,18],[144,0,144,10],[144,11,144,18],[139,0,139,10],[139,11,139,18],[140,0,140,10],[140,11,140,18],[141,0,141,10],[141,11,141,18],[151,0,151,10],[151,11,151,18],[148,0,148,10],[148,11,148,18],[149,0,149,10],[149,11,149,18],[150,0,150,10],[150,11,150,18],[145,0,145,10],[145,11,145,18],[146,0,146,10],[146,11,146,18],[147,0,147,10],[147,11,147,18],[136,0,136,10],[136,11,136,18],[137,0,137,10],[137,11,137,18],[138,0,138,10],[138,11,138,18],[133,0,133,10],[133,11,133,18],[134,0,134,10],[134,11,134,18],[135,0,135,10],[135,11,135,18],[130,0,130,10],[130,11,130,18],[131,0,131,10],[131,11,131,18],[132,0,132,10],[132,11,132,18],[127,0,127,10],[127,11,127,18],[128,0,128,10],[128,11,128,18],[129,0,129,10],[129,11,129,18],[124,0,124,10],[124,11,124,18],[125,0,125,10],[125,11,125,18],[126,0,126,10],[126,11,126,18],[121,0,121,10],[121,11,121,18],[122,0,122,10],[122,11,122,18],[123,0,123,10],[123,11,123,18],[118,11,118,18],[119,0,119,10],[119,11,119,18],[120,0,120,10],[120,11,120,18],[116,11,116,18],[117,0,117,10],[117,11,117,18],[114,0,114,10],[114,11,114,18],[111,0,111,10],[111,11,111,18],[112,0,112,10],[112,11,112,18],[116,0,116,10],[110,11,110,18],[105,0,105,10],[105,11,105,18],[106,0,106,10],[106,11,106,18],[107,0,107,10],[107,11,107,18],[115,0,115,10],[115,11,115,18],[96,0,96,10],[96,11,96,18],[113,0,113,10],[113,11,113,18],[100,11,100,18],[100,0,100,10],[101,11,101,18],[102,0,102,10],[102,11,102,18],[103,0,103,10],[103,11,103,18],[104,0,104,10],[104,11,104,18],[97,0,97,10],[97,11,97,18],[98,0,98,10],[98,11,98,18],[99,0,99,10],[99,11,99,18],[108,0,108,10],[108,11,108,18],[109,0,109,10],[109,11,109,18],[110,0,110,10],[81,0,83,10],[81,11,83,18],[87,0,89,10],[87,11,89,18],[17,4,17,6],[18,4,18,6],[33,0,35,10],[95,0,95,10],[95,11,95,18],[67,0,69,10],[67,11,69,18],[70,0,70,10],[70,11,70,18],[75,0,77,10],[75,11,77,18],[63,0,63,10],[63,11,63,18],[93,0,93,18],[0,0,0,10],[1,0,1,10],[39,0,41,10],[53,0,55,10],[53,11,55,18],[56,0,56,10],[56,11,56,18],[50,0,50,18],[60,0,62,10],[60,11,62,18],[7,0,9,10],[10,0,12,10],[13,0,15,10]]}
["General Instructions to MIFRS Appendices"]
["Types of Schedules to File"]
[]
["The purpose of this tab is to provide general instructions.  The specific instructions to each appendix are listed in footnotes to each appendix."]
[]
["Applicants filing a MIFRS application should provide the following information regarding Appendix 2-B and Appendix 2-C:"]
[]
["·         If an applicant chooses to adopt IFRS for financial reporting in 2012, in its 2014 cost of service application it must file information for the  historic year (2012),modified IFRS and also provide forecasts for the bridge year (2013) and test year (2014) information in modified IFRS format. The years required to be filed prior to the historic year 2012 may be provided in CGAAP only, except for the year 2011 which must also be presented in modified IFRS format. "]
[]
[]
["·         If an applicant chooses to adopt IFRS for financial reporting in 2013, in its 2014 cost of service application it must file information for the year prior (i.e. 2012 – the historic year) in both CGAAP and modified IFRS format,  and present modified IFRS based forecasts for the bridge (2013) and test years (2014). The years required to be filed prior to the historic year 2012 may be provided in CGAAP only. "]
[]
[]
["·         If an applicant chooses to adopt IFRS for financial reporting in 2014, in its 2014 cost of service application it must provide the required actual years (2012) and the bridge year (2013) in CGAAP based format. An applicant must present modified IFRS based forecasts for the bridge (2013) and test years (2014).  "]
[]
[]
[]
[null,null,null,null,"Date of Adoption of IFRS"]
[null,null,null,null,"for Financial Reporting Purposes:"]
[null,null,null,null,"January 1, 2012","January 1, 2013","January 1, 2014"]
["Information",null,"2010 H & Prior",null,"CGAAP","CGAAP","CGAAP"]
["Required to be",null,"2011 H",null,"MIFRS & CGAAP","CGAAP","CGAAP"]
["Filed in 2014",null,"2012 H",null,"MIFRS","MIFRS & CGAAP","CGAAP"]
["CoS Application:",null,"2013 B",null,"MIFRS","MIFRS","MIFRS & CGAAP"]
[null,null,"2014 T",null,"MIFRS","MIFRS","MIFRS"]
[]
["Date of Transition to IFRS",null,null,null,"January 1, 2011","January 1, 2012","January 1, 2013"]
[]
["H - historic year regulatory financial information"]
["B - bridge year regulatory financial information"]
["T - test year regulatory financial information"]
[null,"Year in which both CGAAP and MIFRS information required"]
[]
["For those applicants that adopted IFRS on January 1, 2012 for financial reporting purposes, the date of transition is January 1, 2011.  For those applicants that adopted IFRS on January 1, 2013 for financial reporting purposes, the date of transition is January 1, 2012.  For those applicants that adopted IFRS on January 1, 2014 for financial reporting purposes, the date of transition is January 1, 2013."]
[]
[]
[]
[]
["Summary of Impacts to Revenue Requirement from Transition to MIFRS - Appendix 2-YA"]
["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.  "]
[]
[]
[]
[]
["Depreciation and Amortization - Appendix 2-C"]
["If an applicant chooses to adopt IFRS for financial reporting in 2012, the applicant must complete Appendix 2-CA to Appendix 2-CE (inclusive)."]
["If an applicant chooses to adopt IFRS for financial reporting in 2013, the applicant must complete Appendix 2-CF to Appendix 2-CI (inclusive). "]
["If an applicant chooses to adopt IFRS for financial reporting in 2014, the applicant must complete Appendix 2-CJ to Appendix 2-CM (inclusive)."]
[]
[]
["Continuity of Historic Cost under MIFRS - Appendix 2-BA2"]
[]
["Regulatory Gross Assets of Property, Plant and Equipment"]
["For an applicant that adopted IFRS on January 1, 2012 for financial reporting purposes, the applicant must establish the continuity of historic cost by using the December 31, 2010 regulatory gross assets of property, plant and equipment as the opening January 1, 2011 regulatory gross assets.  The applicant must provide schedules (including Appendix 2-BA2, Fixed Asset Continuity Schedule) which must identify the following details to substantiate the continuity of historic cost for regulatory purposes: "]
[]
[]
[]
["·         December 31, 2010 regulatory gross assets of property, plant and equipment, by asset class; and"]
["·         January 1, 2011 regulatory gross assets of property, plant and equipment, by asset class."]
[]
["For an applicant that adopts IFRS on January 1, 2013 for financial reporting purposes, the applicant must establish the continuity of historic cost by using the December 31, 2011 regulatory gross assets of property, plant and equipment as the opening January 1, 2012 regulatory gross assets.  The applicant must provide schedules (including Appendix 2-BA2, Fixed Asset Continuity Schedule) which must identify the following details to substantiate the continuity of historic cost for regulatory purposes: "]
[]
[]
[]
["·         December 31, 2011 regulatory gross assets of property, plant and equipment, by asset class; and"]
["·         January 1, 2012 regulatory gross assets of property, plant and equipment, by asset class."]
[]
["For an applicant that adopts IFRS on January 1, 2014 for financial reporting purposes, the applicant must establish the continuity of historic cost by using the December 31, 2012 regulatory gross assets of property, plant and equipment as the opening January 1, 2013 regulatory gross assets.  The applicant must provide schedules (including Appendix 2-BA2, Fixed Asset Continuity Schedule) which must identify the following details to substantiate the continuity of historic cost for regulatory purposes: "]
[]
[]
[]
["·         December 31, 2012 regulatory gross assets of property, plant and equipment, by asset class; and"]
["·         January 1, 2013 regulatory gross assets of property, plant and equipment, by asset class."]
[]
["Accumulated Depreciation"]
["For an applicant that adopted IFRS on January 1, 2012 for financial reporting purposes, the applicant must establish the continuity of historic cost by using the December 31, 2010 regulatory accumulated depreciation as the opening January 1, 2011 regulatory accumulated depreciation.  The applicant must provide schedules (including Appendix 2-BA2, Fixed Asset Continuity Schedule) which must identify the following details to substantiate the continuity of historic cost for regulatory purposes: "]
[]
[]
["·         December 31, 2010 regulatory accumulated depreciation, by asset class; and"]
["·         January 1, 2011 regulatory accumulated depreciation, by asset class."]
[]
["For an applicant that adopted IFRS on January 1, 2013 for financial reporting purposes, the applicant must establish the continuity of historic cost by using the December 31, 2011 regulatory accumulated depreciation as the opening January 1, 2012 regulatory accumulated depreciation.  The applicant must provide schedules (including Appendix 2-BA2, Fixed Asset Continuity Schedule) which must identify the following details to substantiate the continuity of historic cost for regulatory purposes: "]
[]
[]
["·         December 31, 2011 regulatory accumulated depreciation, by asset class; and"]
["·         January 1, 2012 regulatory accumulated depreciation, by asset class."]
[]
["For an applicant that adopted IFRS on January 1, 2014 for financial reporting purposes, the applicant must establish the continuity of historic cost by using the December 31, 2012 regulatory accumulated depreciation as the opening January 1, 2013 regulatory accumulated depreciation.  The applicant must provide schedules (including Appendix 2-BA2, Fixed Asset Continuity Schedule) which must identify the following details to substantiate the continuity of historic cost for regulatory purposes: "]
[]
[]
["·         December 31, 2012 regulatory accumulated depreciation, by asset class; and"]
["·         January 1, 2013 regulatory accumulated depreciation, by asset class."]
[]
["Account 1575, IFRS-CGAAP Transitional PP&E Amounts - Appendix 2-EA, Appendix 2-EB, Appendix 2-EC"]
["Please refer to section 2.12.4 of the Filing Requirements."]
[]
["Account 1576, Accounting Changes Under CGAAP - Appendix 2-ED, Appendix 2-EE"]
["Please refer to section 2.12.5 of the Filing Requirements."]

{"sheet":"App.2-CA_CGAAP_DepExp_2011","index":10,"n_rows":63,"n_cols":12,"rows_kept":63,"cut":false,"hidden":false,"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:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CA"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2012"]
[null,null,"Year",2011,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2011","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","2011 Depreciation Expense per Appendix 2-B Fixed Assets, Column K \n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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":11,"n_rows":68,"n_cols":15,"rows_kept":68,"cut":false,"hidden":false,"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:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CB"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2012"]
[null,null,"Year",2011,"MIFRS"]
[]
["Account","Description","Opening NBV as at Jan 1, 2011 5","Additions","Average Remaining Life of Opening NBV 4","Years (new additions only) 3","Depreciation Rate on New Additions","Depreciation Expense on Opening NBV","Depreciation Expense on Additions 1","2011 Depreciation Expense","2011 Depreciation Expense per Appendix 2-B Fixed Assets, Column K \n (l)","Variance 2","Depreciation Expense on 2011 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2011 Full Year Depreciation 6"]
[null,null,"(a)","(d)","(i)","(f)","(g) = 1 / (f)","(j) = (a) / (i)","(h)=((d)*0.5)/(f) ","(k) = (j) + (h)",null,"(m) = (k) - (l)","(n) = (d)/(f) ",null,"(p) = (j) + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$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."]

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[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CC"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2012"]
[null,null,2012,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2012 Depreciation Expense 1","2012 Depreciation Expense per Apppendix 2-B Fixed Assets, Column K\n (l)","Variance 2","Depreciation Expense on 2012 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2012 Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2011 Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = 2011 Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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":13,"n_rows":64,"n_cols":11,"rows_kept":64,"cut":false,"hidden":false,"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:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CD"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2012"]
[null,null,2013,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2013 Depreciation Expense 1","2013 Depreciation Expense per Apppendix 2-B Fixed Assets, Column K\n (l)","Variance 2","Depreciation Expense on 2013 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2013 Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2012 Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = 2012 Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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":14,"n_rows":63,"n_cols":8,"rows_kept":63,"cut":false,"hidden":false,"merged":[[64,1,65,7],[8,0,8,9],[9,0,9,9],[10,0,10,9],[13,1,14,1],[13,6,14,6],[57,1,57,4],[59,1,59,7],[60,1,60,9],[61,1,61,9],[62,1,63,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CE"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2012"]
[null,null,2014,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2014 Depreciation Expense 1","2014 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2013 Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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":15,"n_rows":63,"n_cols":12,"rows_kept":63,"cut":false,"hidden":false,"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:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CF"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013"]
[null,null,"Year",2012,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2012","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","2012 Depreciation Expense per Appendix 2-B Fixed Assets, Column K \n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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":16,"n_rows":68,"n_cols":15,"rows_kept":68,"cut":false,"hidden":false,"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:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CG"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013"]
[null,null,"Year",2012,"MIFRS"]
[]
["Account","Description","Opening NBV as at Jan 1, 2012 5","Additions","Average Remaining Life of Opening NBV 4","Years (new additions only) 3","Depreciation Rate on New Additions","Depreciation Expense on Opening NBV","Depreciation Expense on Additions 1","2012 Depreciation Expense","2012 Depreciation Expense per Appendix 2-B Fixed Assets, Column K \n (l)","Variance 2","Depreciation Expense on 2012 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2012 Full Year Depreciation 6"]
[null,null,"(a)","(d)","(i)","(f)","(g) = 1 / (f)","(j) = (a) / (i)","(h)=((d)*0.5)/(f) ","(k) = (j) + (h)",null,"(m) = (k) - (l)","(n) = (d)/(f) ",null,"(p) = (j) + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$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":17,"n_rows":64,"n_cols":11,"rows_kept":64,"cut":false,"hidden":false,"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:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CH"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013"]
[null,null,2013,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2013 Depreciation Expense 1","2013 Depreciation Expense per Apppendix 2-B Fixed Assets, Column K\n (l)","Variance 2","Depreciation Expense on 2013 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2013 Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2012 Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = 2012 Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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":18,"n_rows":63,"n_cols":8,"rows_kept":63,"cut":false,"hidden":false,"merged":[[64,1,65,7],[8,0,8,9],[9,0,9,9],[10,0,10,9],[13,1,14,1],[13,6,14,6],[57,1,57,4],[59,1,59,7],[60,1,60,9],[61,1,61,9],[62,1,63,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CI"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2013"]
[null,null,2014,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2014 Depreciation Expense 1","2014 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2013 Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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":19,"n_rows":61,"n_cols":12,"rows_kept":61,"cut":false,"hidden":false,"merged":[[58,1,58,11],[59,1,59,11],[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],[60,0,62,0]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CJ"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2014"]
[null,null,"Year",2012,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2012","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2012 Depreciation Expense","2012 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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":20,"n_rows":62,"n_cols":12,"rows_kept":62,"cut":false,"hidden":false,"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:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CK"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2014"]
[null,null,"Year",2013,"CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2013","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2013 Depreciation Expense","2013 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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":21,"n_rows":68,"n_cols":15,"rows_kept":68,"cut":false,"hidden":false,"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:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CL"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2014"]
[null,null,"Year",2013,"MIFRS"]
[]
["Account","Description","Opening NBV as at Jan 1, 2013 5","Additions","Average Remaining Life of Opening NBV 4","Years (new additions only) 3","Depreciation Rate on New Additions","Depreciation Expense on Opening NBV","Depreciation Expense on Additions 1","2013 Depreciation Expense","2013 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2","Depreciation Expense on 2013 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2013 Full Year Depreciation 6"]
[null,null,"(a)","(d)","(i)","(f)","(g) = 1 / (f)","(j) = (a) / (i)","(h)=((d)*0.5)/(f) ","(k) = (j) + (h)",null,"(m) = (k) - (l)","(n)=((d))/(f) ",null,"(p) = (j) + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$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":22,"n_rows":65,"n_cols":10,"rows_kept":65,"cut":false,"hidden":false,"merged":[[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],[57,1,57,4],[60,1,60,9],[61,1,61,9],[64,1,65,9]]}
[null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CM"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted IFRS for financial reporting purposes January 1, 2014"]
[null,null,"Year",2014,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2014 Depreciation Expense 1","2014 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2013 Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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":"Instruction for App. 2-C CGAAP","index":23,"n_rows":12,"n_cols":1,"rows_kept":12,"cut":false,"hidden":false,"merged":[[7,0,7,12],[8,0,8,12],[10,0,10,10],[10,11,10,18],[11,0,11,10],[11,11,11,18]]}
["General Instructions to CGAAP - ASPE Appendices"]
["Types of Schedules to File"]
[]
[]
["Applicants filing a CGAAP or ASPE application should provide the following information:"]
[]
["Depreciation and Amortization - Appendix 2-C"]
["If an applicant chooses to remain on CGAAP or adopt ASPE and make the changes to capitalization and depreciation expense policies in 2012, the applicant must complete Appendix 2-CN to Appendix 2-CQ (inclusive)."]
["If an applicant chooses to remain on CGAAP or adopt ASPE and make the changes to capitalization and depreciation expense policies in 2013, the applicant must complete Appendix 2-CR to Appendix 2-CU (inclusive)."]
[]
["Account 1576, Accounting Changes Under CGAAP - Appendix 2-ED, Appendix 2-EE"]
["Please refer to section 2.12.5 of the Filing Requirements."]

{"sheet":"App.2-CN_OldCGAAP_DepExp_2012","index":24,"n_rows":63,"n_cols":12,"rows_kept":63,"cut":false,"hidden":false,"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:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CN"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012"]
[null,null,"Year",2012,"Former CGAAP - CGAAP without the changes to the policies"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2012","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","2012 Depreciation Expense per Appendix 2-B Fixed Assets, Column K \n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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":25,"n_rows":68,"n_cols":15,"rows_kept":68,"cut":false,"hidden":false,"merged":[[8,0,8,14],[9,0,9,14],[14,0,15,0],[14,1,15,1],[14,10,15,10],[14,13,15,13],[10,0,10,14],[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]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CO"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012"]
[]
[null,null,"Year",2012,"Revised CGAAP or ASPE - CGAAP or ASPE with the changes to the policies"]
[]
["Account","Description","Opening NBV as at Jan 1, 2012 5","Additions","Average Remaining Life of Opening NBV 4","Years (new additions only) 3","Depreciation Rate on New Additions","Depreciation Expense on Opening NBV","Depreciation Expense on Additions 1","2012 Depreciation Expense","2012 Depreciation Expense per Appendix 2-B Fixed Assets, Column K \n (l)","Variance 2","Depreciation Expense on 2012 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2012 Full Year Depreciation 6"]
[null,null,"(a)","(d)","(i)","(f)","(g) = 1 / (f)","(j) = (a) / (i)","(h)=((d)*0.5)/(f) ","(k) = (j) + (h)",null,"(m) = (k) - (l)","(n) = (d)/(f) ",null,"(p) = (j) + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$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":26,"n_rows":63,"n_cols":11,"rows_kept":63,"cut":false,"hidden":false,"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:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CP"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012"]
[null,null,2013,"Revised CGAAP or ASPE - CGAAP or ASPE with the changes to the policies"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2013 Depreciation Expense 1","2013 Depreciation Expense per Apppendix 2-B Fixed Assets, Column K\n (l)","Variance 2","Depreciation Expense on 2013 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2013 Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2012 Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = 2012 Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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":27,"n_rows":62,"n_cols":8,"rows_kept":62,"cut":false,"hidden":false,"merged":[[10,0,10,7],[11,2,11,7],[8,0,8,9],[9,0,9,9],[13,1,14,1],[13,6,14,6],[60,1,60,9],[61,1,62,7],[58,1,58,7],[59,1,59,9],[56,1,56,4]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CQ"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012"]
[null,2014,"Revised CGAAP or ASPE - CGAAP or ASPE with the changes to the policies"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2014 Depreciation Expense 1","2014 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2013 Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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":28,"n_rows":62,"n_cols":12,"rows_kept":62,"cut":false,"hidden":false,"merged":[[58,1,58,11],[59,1,59,11],[61,1,63,11],[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:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CR"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013"]
[null,null,"Year",2012,"Former CGAAP - CGAAP without the changes to the policies"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2012","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2012 Depreciation Expense","2012 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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]
[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-CS_OldCGAAP_DepExp_2013","index":29,"n_rows":62,"n_cols":12,"rows_kept":62,"cut":false,"hidden":false,"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:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CS"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013"]
[null,null,"Year",2013,"Former CGAAP - CGAAP without the changes to the policies"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2013","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2013 Depreciation Expense","2013 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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-CT_NewCGAAP_DepExp_2013","index":30,"n_rows":67,"n_cols":15,"rows_kept":67,"cut":false,"hidden":false,"merged":[[8,0,8,14],[9,0,9,14],[13,0,14,0],[13,1,14,1],[13,10,14,10],[13,13,14,13],[10,0,10,14],[66,1,68,11],[59,1,59,14],[60,1,60,14],[61,1,61,14],[62,1,62,14],[63,1,63,14],[64,1,64,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CT"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013"]
[null,null,"Year",2013,"Revised CGAAP or ASPE - CGAAP or ASPE with the changes to the policies"]
[]
["Account","Description","Opening NBV as at Jan 1, 2013 5","Additions","Average Remaining Life of Opening NBV 4","Years (new additions only) 3","Depreciation Rate on New Additions","Depreciation Expense on Opening NBV","Depreciation Expense on Additions 1","2013 Depreciation Expense","2013 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2","Depreciation Expense on 2013 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2013 Full Year Depreciation 6"]
[null,null,"(a)","(d)","(i)","(f)","(g) = 1 / (f)","(j) = (a) / (i)","(h)=((d)*0.5)/(f) ","(k) = (j) + (h)",null,"(m) = (k) - (l)","(n)=((d))/(f) ",null,"(p) = (j) + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$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]
[]
["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 2013 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, 2013, the effective date of the changes in poliices, 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, 2013.  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, 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-CU_NewCGAAP_DepExp_2014","index":31,"n_rows":63,"n_cols":10,"rows_kept":63,"cut":false,"hidden":false,"merged":[[60,1,60,9],[62,1,63,9],[8,0,8,9],[9,0,9,9],[10,0,10,11],[13,0,14,0],[13,1,14,1],[13,6,14,6],[56,1,56,4],[59,1,59,9]]}
[null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CU"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013"]
[null,null,"Year",2014,"Revised CGAAP or ASPE - CGAAP or ASPE with the changes to the policies"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2014 Depreciation Expense 1","2014 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2013 Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D16=0,0,1/D16)","v":0},{"$f":"IF(D16=0,'App.2-CT_NewCGAAP_DepExp_2013'!O16,+'App.2-CT_NewCGAAP_DepExp_2013'!O16+((C16*0.5)/D16))","v":0},null,{"$f":"IF(ISERROR(+F16-G16), 0, +F16-G16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D17=0,'App.2-CT_NewCGAAP_DepExp_2013'!O17,+'App.2-CT_NewCGAAP_DepExp_2013'!O17+((C17*0.5)/D17))","v":0},null,0]
[1805,"Land",null,null,0,{"$f":"IF(D18=0,'App.2-CT_NewCGAAP_DepExp_2013'!O18,+'App.2-CT_NewCGAAP_DepExp_2013'!O18+((C18*0.5)/D18))","v":0},null,0]
[1808,"Buildings",null,null,0,{"$f":"IF(D19=0,'App.2-CT_NewCGAAP_DepExp_2013'!O19,+'App.2-CT_NewCGAAP_DepExp_2013'!O19+((C19*0.5)/D19))","v":0},null,0]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D20=0,'App.2-CT_NewCGAAP_DepExp_2013'!O20,+'App.2-CT_NewCGAAP_DepExp_2013'!O20+((C20*0.5)/D20))","v":0},null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D21=0,'App.2-CT_NewCGAAP_DepExp_2013'!O21,+'App.2-CT_NewCGAAP_DepExp_2013'!O21+((C21*0.5)/D21))","v":0},null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D22=0,'App.2-CT_NewCGAAP_DepExp_2013'!O22,+'App.2-CT_NewCGAAP_DepExp_2013'!O22+((C22*0.5)/D22))","v":0},null,0]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D23=0,'App.2-CT_NewCGAAP_DepExp_2013'!O23,+'App.2-CT_NewCGAAP_DepExp_2013'!O23+((C23*0.5)/D23))","v":0},null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D24=0,'App.2-CT_NewCGAAP_DepExp_2013'!O24,+'App.2-CT_NewCGAAP_DepExp_2013'!O24+((C24*0.5)/D24))","v":0},null,0]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D25=0,'App.2-CT_NewCGAAP_DepExp_2013'!O25,+'App.2-CT_NewCGAAP_DepExp_2013'!O25+((C25*0.5)/D25))","v":0},null,0]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D26=0,'App.2-CT_NewCGAAP_DepExp_2013'!O26,+'App.2-CT_NewCGAAP_DepExp_2013'!O26+((C26*0.5)/D26))","v":0},null,0]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D27=0,'App.2-CT_NewCGAAP_DepExp_2013'!O27,+'App.2-CT_NewCGAAP_DepExp_2013'!O27+((C27*0.5)/D27))","v":0},null,0]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D28=0,'App.2-CT_NewCGAAP_DepExp_2013'!O28,+'App.2-CT_NewCGAAP_DepExp_2013'!O28+((C28*0.5)/D28))","v":0},null,0]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D29=0,'App.2-CT_NewCGAAP_DepExp_2013'!O29,+'App.2-CT_NewCGAAP_DepExp_2013'!O29+((C29*0.5)/D29))","v":0},null,0]
[1860,"Meters",null,null,0,{"$f":"IF(D30=0,'App.2-CT_NewCGAAP_DepExp_2013'!O30,+'App.2-CT_NewCGAAP_DepExp_2013'!O30+((C30*0.5)/D30))","v":0},null,0]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D31=0,'App.2-CT_NewCGAAP_DepExp_2013'!O31,+'App.2-CT_NewCGAAP_DepExp_2013'!O31+((C31*0.5)/D31))","v":0},null,0]
[1905,"Land",null,null,0,{"$f":"IF(D32=0,'App.2-CT_NewCGAAP_DepExp_2013'!O32,+'App.2-CT_NewCGAAP_DepExp_2013'!O32+((C32*0.5)/D32))","v":0},null,0]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D33=0,'App.2-CT_NewCGAAP_DepExp_2013'!O33,+'App.2-CT_NewCGAAP_DepExp_2013'!O33+((C33*0.5)/D33))","v":0},null,0]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D34=0,'App.2-CT_NewCGAAP_DepExp_2013'!O34,+'App.2-CT_NewCGAAP_DepExp_2013'!O34+((C34*0.5)/D34))","v":0},null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D35=0,'App.2-CT_NewCGAAP_DepExp_2013'!O35,+'App.2-CT_NewCGAAP_DepExp_2013'!O35+((C35*0.5)/D35))","v":0},null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D36=0,'App.2-CT_NewCGAAP_DepExp_2013'!O36,+'App.2-CT_NewCGAAP_DepExp_2013'!O36+((C36*0.5)/D36))","v":0},null,0]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D37=0,'App.2-CT_NewCGAAP_DepExp_2013'!O37,+'App.2-CT_NewCGAAP_DepExp_2013'!O37+((C37*0.5)/D37))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D38=0,'App.2-CT_NewCGAAP_DepExp_2013'!O38,+'App.2-CT_NewCGAAP_DepExp_2013'!O38+((C38*0.5)/D38))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D39=0,'App.2-CT_NewCGAAP_DepExp_2013'!O39,+'App.2-CT_NewCGAAP_DepExp_2013'!O39+((C39*0.5)/D39))","v":0},null,0]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D40=0,'App.2-CT_NewCGAAP_DepExp_2013'!O40,+'App.2-CT_NewCGAAP_DepExp_2013'!O40+((C40*0.5)/D40))","v":0},null,0]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D41=0,'App.2-CT_NewCGAAP_DepExp_2013'!O41,+'App.2-CT_NewCGAAP_DepExp_2013'!O41+((C41*0.5)/D41))","v":0},null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D42=0,'App.2-CT_NewCGAAP_DepExp_2013'!O42,+'App.2-CT_NewCGAAP_DepExp_2013'!O42+((C42*0.5)/D42))","v":0},null,0]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D43=0,'App.2-CT_NewCGAAP_DepExp_2013'!O43,+'App.2-CT_NewCGAAP_DepExp_2013'!O43+((C43*0.5)/D43))","v":0},null,0]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D44=0,'App.2-CT_NewCGAAP_DepExp_2013'!O44,+'App.2-CT_NewCGAAP_DepExp_2013'!O44+((C44*0.5)/D44))","v":0},null,0]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D45=0,'App.2-CT_NewCGAAP_DepExp_2013'!O45,+'App.2-CT_NewCGAAP_DepExp_2013'!O45+((C45*0.5)/D45))","v":0},null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D46=0,'App.2-CT_NewCGAAP_DepExp_2013'!O46,+'App.2-CT_NewCGAAP_DepExp_2013'!O46+((C46*0.5)/D46))","v":0},null,0]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D47=0,'App.2-CT_NewCGAAP_DepExp_2013'!O47,+'App.2-CT_NewCGAAP_DepExp_2013'!O47+((C47*0.5)/D47))","v":0},null,0]
[1970,"Load Management Controls - Customer Premises",null,null,0,{"$f":"IF(D48=0,'App.2-CT_NewCGAAP_DepExp_2013'!O48,+'App.2-CT_NewCGAAP_DepExp_2013'!O48+((C48*0.5)/D48))","v":0},null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D49=0,'App.2-CT_NewCGAAP_DepExp_2013'!O49,+'App.2-CT_NewCGAAP_DepExp_2013'!O49+((C49*0.5)/D49))","v":0},null,0]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D50=0,'App.2-CT_NewCGAAP_DepExp_2013'!O50,+'App.2-CT_NewCGAAP_DepExp_2013'!O50+((C50*0.5)/D50))","v":0},null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D51=0,'App.2-CT_NewCGAAP_DepExp_2013'!O51,+'App.2-CT_NewCGAAP_DepExp_2013'!O51+((C51*0.5)/D51))","v":0},null,0]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D52=0,'App.2-CT_NewCGAAP_DepExp_2013'!O52,+'App.2-CT_NewCGAAP_DepExp_2013'!O52+((C52*0.5)/D52))","v":0},null,0]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D53=0,'App.2-CT_NewCGAAP_DepExp_2013'!O53,+'App.2-CT_NewCGAAP_DepExp_2013'!O53+((C53*0.5)/D53))","v":0},null,0]
["etc.",null,null,null,0,{"$f":"IF(D54=0,'App.2-CT_NewCGAAP_DepExp_2013'!O54,+'App.2-CT_NewCGAAP_DepExp_2013'!O54+((C54*0.5)/D54))","v":0},null,0]
[null,null,null,null,0,{"$f":"IF(D55=0,'App.2-CT_NewCGAAP_DepExp_2013'!O55,+'App.2-CT_NewCGAAP_DepExp_2013'!O55+((C55*0.5)/D55))","v":0},null,0]
[null,"Total",{"$f":"SUM(C16:C55)","v":0},null,null,{"$f":"SUM(F16:F55)","v":0},{"$f":"SUM(G16:G55)","v":0},{"$f":"SUM(H16:H55)","v":0}]
[null,"Total Depreciation expense to be included in the test year revenue requirement",null,null,null,{"$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."]

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[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CV"]
["Depreciation and Amortization Expense"]
["Assumes the applicant adopted USGAAP for financial reporting purposes.  For applicants adopting USGAAP for financial reporting purposes January 1, 2012, applicants must complete 5 versions of the table below (2011 CGAAP, 2011 USGAAP, 2012 USGAAP, 2013 USGAAP, and 2014 USGAAP).  For applicants adopting USGAAP for financial reporting purposes January 1, 2013, applicants must complete 4 versions of the table below (2012 CGAAP, 2012 USGAAP, 2013 USGAAP, and 2014 USGAAP).  For applicants adopting USGAAP for financial reporting purposes January 1, 2014, applicants must complete 4 versions of the table below (2012 CGAAP, 2013 CGAAP, 2013 USGAAP, and 2014 USGAAP)."]
[null,"Year",null,"USGAAP"]
[]
["Account","Description","Opening\nRegulatory Gross PP&E","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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},{"$f":"SUM(E16:E55)","v":0},0,0,null,null,{"$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."]

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[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-DA"]
["Overhead Expense"]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include overhead costs that are currently capitalized on self-constructed assets under MIFRS."]
[null,null,null,null,"(A) 1","(B)","(C)","(D)","(E) 1","(F)","(G)"]
["Nature of the Overhead Costs",null,null,null,"Dollar","Dollar","Dollar","Dollar Impact - ","Dollar Impact - ","Directly","Reasons why the overhead costs are allowed to be"]
[null,null,null,null,"Impact on PP&E","Impact on PP&E","Impact on PP&E","PP&E Variance","PP&E Variance","Attributable?","capitalized under MIFRS or an alternate accounting"]
[null,null,null,null,"Historic Year","Bridge Year","Test Year","Test versus Bridge","Test versus Historic","(Y/N)","standard given limitations on capitalized overhead"]
["employee benefits",null,null,null,null,null,null,{"$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-DB_Overhead","index":34,"n_rows":53,"n_cols":13,"rows_kept":53,"cut":false,"hidden":false,"merged":[[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],[22,0,22,2],[22,10,22,12],[16,0,16,2],[16,10,16,12],[17,0,17,2],[17,10,17,12],[18,0,18,2],[18,10,18,12],[19,0,19,2],[19,10,19,12],[20,0,20,2],[20,10,20,12],[21,10,21,12],[21,0,21,2],[23,0,23,2],[23,10,23,12],[24,0,24,2],[24,10,24,12],[25,0,25,2],[25,10,25,12],[35,0,37,2],[35,10,35,12],[36,10,36,12],[37,10,37,12],[26,0,26,2],[26,10,26,12],[27,0,27,2],[27,10,27,12],[28,0,28,2],[28,10,28,12],[29,0,29,2],[29,10,29,12],[30,0,30,2],[30,10,30,12],[33,0,33,12],[44,0,44,2],[44,10,44,12],[38,0,38,2],[38,10,38,12],[39,0,39,2],[39,10,39,12],[40,0,40,2],[40,10,40,12],[41,0,41,2],[41,10,41,12],[42,0,42,2],[42,10,42,12],[43,10,43,12],[43,0,43,2],[45,0,45,2],[45,10,45,12],[46,0,46,2],[46,10,46,12],[47,0,47,2],[47,10,47,12],[48,10,48,12],[49,10,49,12],[50,10,50,12],[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]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-DB"]
["Overhead Expense"]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include overhead costs that are currently capitalized on self-constructed assets under revised CGAAP or ASPE (with the changes in capitalization and depreciation expense policies)."]
[null,null,null,null,"(A) ","(B)","(C)","(D)","(E) ","(F)","(G)"]
["Nature of the Overhead Costs",null,null,null,"Dollar","Dollar","Dollar","Dollar Impact - ","Dollar Impact - ","Directly","Reasons why the overhead costs are allowed to be"]
[null,null,null,null,"Impact on PP&E","Impact on PP&E","Impact on PP&E","PP&E Variance","PP&E Variance","Attributable?","capitalized under CGAAP or ASPE (with the changes in"]
[null,null,null,null,"Historic Year","Bridge Year","Test Year","Test versus Bridge","Test versus Historic","(Y/N)","policies) given limitations on capitalized overhead"]
["employee benefits",null,null,null,null,null,null,{"$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 revised CGAAP or ASPE (with the changes in capitalization and depreciation expense policies) and are included in OM&A."]
[null,null,null,null,"(A) ","(B)","(C)","(D)","(E)","(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 OM&A","Impact on OM&A","Impact on OM&A","OM&A Variance","OM&A Variance","Attributable?","capitalized under CGAAP or ASPE (with the changes in"]
[null,null,null,null,"Historic Year","Bridge Year","Test Year","Test versus Bridge","Test versus Historic","(Y/N)","policies) 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}]

{"sheet":"App.2-EA_PP&E Deferral Account","index":35,"n_rows":47,"n_cols":10,"rows_kept":47,"cut":false,"hidden":false,"merged":[[54,0,55,8],[8,0,8,8],[9,0,9,8],[10,0,10,8],[12,0,12,8],[14,0,14,8],[20,1,20,9],[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],[45,0,45,7]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EA"]
["Account 1575 - IFRS-CGAAP Transitional PP&E Amounts"]
["2012 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopt IFRS on January 1, 2012 for financial reporting purposes"]
[]
["Note: this sheet should be filled out if the applicant adopts IFRS for its financial reporting purpose as of January 1, 2012. "]
[]
[null,{"$f":"RebaseYear &\" Rebasing Year\"","v":"2009 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":36,"n_rows":47,"n_cols":10,"rows_kept":47,"cut":false,"hidden":false,"merged":[[20,1,20,9],[25,1,26,9],[31,1,31,9],[54,0,55,8],[33,1,33,9],[37,6,38,7],[37,8,38,8],[45,0,45,7],[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:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EB"]
["Account 1575 - IFRS-CGAAP Transitional PP&E Amounts"]
["2013 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopt IFRS on January 1, 2013 for financial reporting purposes"]
[]
["Note: this sheet should be filled out if the applicant adopts IFRS for its financial reporting purpose as of January 1, 2013. "]
[]
[null,{"$f":"RebaseYear &\" Rebasing Year\"","v":"2009 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":37,"n_rows":47,"n_cols":10,"rows_kept":47,"cut":false,"hidden":false,"merged":[[25,1,26,9],[31,1,31,9],[54,0,55,8],[8,0,8,8],[9,0,9,8],[10,0,10,8],[12,0,12,8],[14,0,14,8],[20,1,20,9],[33,1,33,9],[37,6,38,7],[37,8,38,8],[45,0,45,7]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EC"]
["Account 1575 - IFRS-CGAAP Transitional PP&E Amounts"]
["2014 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopt IFRS on January 1, 2014 for financial reporting purposes"]
[]
["Note: this sheet should be filled out if the applicant adopts IFRS for its financial reporting purpose as of January 1, 2014. "]
[]
[null,{"$f":"RebaseYear &\" Rebasing Year\"","v":"2009 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":38,"n_rows":47,"n_cols":10,"rows_kept":47,"cut":false,"hidden":false,"merged":[[20,1,20,9],[25,1,26,9],[31,1,31,9],[54,0,55,8],[37,6,38,7],[37,8,38,8],[45,0,45,7],[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:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-ED"]
["Account 1576 - Accounting Changes under CGAAP"]
["2012 Changes in Accounting Policies under CGAAP"]
[]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012"]
[]
[]
[]
[null,{"$f":"RebaseYear &\" Rebasing Year\"","v":"2009 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-EE_Account 1576 (2013)","index":39,"n_rows":47,"n_cols":10,"rows_kept":47,"cut":false,"hidden":false,"merged":[[25,1,26,9],[31,1,31,9],[52,0,53,8],[8,0,8,8],[9,0,9,8],[10,0,10,8],[12,0,12,11],[14,0,14,8],[20,1,20,9],[47,0,47,9],[37,6,38,7],[37,8,38,8],[41,0,41,9],[45,0,45,7]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EE"]
["Account 1576 - Accounting Changes under CGAAP"]
["2013 Changes in Accounting Policies under CGAAP"]
[]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013"]
[]
[]
[]
[null,{"$f":"RebaseYear &\" Rebasing Year\"","v":"2009 Rebasing Year"},2011,2012,2013,"2014 Rebasing Year",2015,2016,2016,2017]
["Reporting Basis","CGAAP","IRM","IRM","IRM","CGAAP - ASPE","IRM","IRM","IRM","IRM"]
["Forecast vs. Actual Used in Rebasing Year","Forecast","Actual","Actual","Forecast","Forecast"]
[null,null,null,null,"$","$","$","$","$","$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1"]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (1)",null,null,null,{"$f":"SUM(E22:E24)","v":0}]
[]
["PP&E Values under revised CGAAP (Starts from 2013)"]
["            Opening net PP&E  - Note 1"]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (2)",null,null,null,{"$f":"SUM(E28:E30)","v":0}]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,null,null,{"$f":"E25-E31","v":0}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,{"$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, 2013, the PP&E values as of January 1, 2013 under both former CGAAP and revised CGAAP should be the same. "]
["2 Return on rate base associated with Account 1576 balance is calculated as:"]
["     the variance account opening balance as of 2014 rebasing year x WACC X # of years of rate rider disposition period"]
["     * Please note that the calculation should be adjusted once WACC is updated and finalized in the rate application."]
["3  Account 1576 is cleared by including the total balance in the deferral and variance account rate rider calculation."]
["4  Net additions are additions net of disposals; Net depreciation is additions to depreciation net of disposals."]

{"sheet":"App.2-FA Proposed REG Invest.","index":40,"n_rows":92,"n_cols":7,"rows_kept":92,"cut":false,"hidden":false,"merged":[[17,0,17,6],[16,0,16,6],[12,0,12,6],[8,0,8,6],[9,0,9,6],[13,0,13,5],[14,0,14,5],[11,0,11,6]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[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-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,2014,2015,2016,2017,2018]
["Project 1"]
["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 2"]
["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 3"]
["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 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":0},{"$f":"SUM(D49,D43,D37,D31,D25)","v":0},0,0,0]
["Total OM&A (Start-Up)",null,{"$f":"SUM(C50,C44,C38,C32,C26)","v":0},0,0,0,0]
["Total OM&A (Ongoing)",null,{"$f":"SUM(C51,C45,C39,C33,C27)","v":0},0,0,0,0]
[]
[]
["Part B"]
["Expansion Investments (Direct Benefit at 17%)",null,2014,2015,2016,2017,2018]
["Project 1"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 2"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 3"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 4"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 5"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C86,C80,C74,C68,C62)","v":0},{"$f":"SUM(D86,D80,D74,D68,D62)","v":0},0,0,0]
["Total OM&A (Start-Up)",null,{"$f":"SUM(C87,C81,C75,C69,C63)","v":0},0,0,0,0]
["Total OM&A (Ongoing)",null,{"$f":"SUM(C88,C82,C76,C70,C64)","v":0},0,0,0,0]

{"sheet":"App.2-FB Calc of REG Improvemnt","index":41,"n_rows":95,"n_cols":18,"rows_kept":95,"cut":false,"hidden":false,"merged":[[16,15,16,17],[13,0,13,6],[8,0,8,6],[9,0,9,6],[11,0,11,6],[12,0,12,6],[46,0,46,11],[16,3,16,5],[16,6,16,8],[16,9,16,11],[16,12,16,14],[51,13,51,14],[51,16,51,17],[48,0,48,11],[49,0,49,1],[51,4,51,5],[51,7,51,8],[51,10,51,11]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-FB"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part A of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["Rate Riders are not calculated for Test Year as these assets and costs are already in the distributor's rate base/revenue requirement."]
[]
[]
[null,null,null,"2014 Test Year",null,null,2015,null,null,2016,2016,null,2017,null,null,2018]
[null,null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94]
["Net Fixed Assets (average)",null,null,{"$f":"D82","v":0},{"$f":"D20*E19","v":0},{"$f":"D20*F19","v":0},{"$f":"E82","v":0},{"$f":"G20*H19","v":0},{"$f":"G20*I19","v":0},{"$f":"F82","v":0},{"$f":"J20*K19","v":0},{"$f":"J20*L19","v":0},{"$f":"G82","v":0},{"$f":"M20*N19","v":0},{"$f":"M20*O19","v":0},{"$f":"H82","v":0},{"$f":"P20*Q19","v":0},{"$f":"P20*R19","v":0}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C55","v":0},{"$f":"D21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!D55","v":0},{"$f":"G21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!E55","v":0},{"$f":"J21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!F55","v":0},{"$f":"M21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!G55","v":0},{"$f":"P21","v":0}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C54","v":0},{"$f":"D22*E19","v":0},{"$f":"D22*F19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D54","v":0},{"$f":"G22*H19","v":0},{"$f":"G22*I19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E54","v":0},{"$f":"J22*K19","v":0},{"$f":"J22*L19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F54","v":0},{"$f":"M22*N19","v":0},{"$f":"M22*O19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G54","v":0},{"$f":"P22*Q19","v":0},{"$f":"P22*R19","v":0}]
["WCA",null,null,null,{"$f":"(E21+E22)*$B$23","v":0},{"$f":"F22*$B$23","v":0},null,{"$f":"(H21+H22)*$B$23","v":0},{"$f":"I22*$B$23","v":0},null,{"$f":"(K21+K22)*$B$23","v":0},{"$f":"L22*$B$23","v":0},null,{"$f":"(N21+N22)*$B$23","v":0},{"$f":"O22*$B$23","v":0},null,{"$f":"(Q21+Q22)*$B$23","v":0},{"$f":"R22*$B$23","v":0}]
["Rate Base",null,null,null,{"$f":"SUM(E20+E23)","v":0},{"$f":"SUM(F20+F23)","v":0},null,{"$f":"SUM(H20+H23)","v":0},{"$f":"SUM(I20+I23)","v":0},null,{"$f":"SUM(K20+K23)","v":0},{"$f":"SUM(L20+L23)","v":0},null,{"$f":"SUM(N20+N23)","v":0},{"$f":"SUM(O20+O23)","v":0},null,{"$f":"SUM(Q20+Q23)","v":0},{"$f":"SUM(R20+R23)","v":0}]
[]
[]
["Deemed ST Debt",null,null,null,{"$f":"E24*$B$27","v":0},{"$f":"F24*$B$27","v":0},null,{"$f":"H24*$B$27","v":0},{"$f":"I24*$B$27","v":0},null,{"$f":"K24*$B$27","v":0},{"$f":"L24*$B$27","v":0},null,{"$f":"N24*$B$27","v":0},{"$f":"O24*$B$27","v":0},null,{"$f":"Q24*$B$27","v":0},{"$f":"R24*$B$27","v":0}]
["Deemed LT Debt",null,null,null,{"$f":"E24*$B$28","v":0},{"$f":"F24*$B$28","v":0},null,{"$f":"H24*$B$28","v":0},{"$f":"I24*$B$28","v":0},null,{"$f":"K24*$B$28","v":0},{"$f":"L24*$B$28","v":0},null,{"$f":"N24*$B$28","v":0},{"$f":"O24*$B$28","v":0},null,{"$f":"Q24*$B$28","v":0},{"$f":"R24*$B$28","v":0}]
["Deemed Equity",null,null,null,{"$f":"E24*$B$29","v":0},{"$f":"F24*$B$29","v":0},null,{"$f":"H24*$B$29","v":0},{"$f":"I24*$B$29","v":0},null,{"$f":"K24*$B$29","v":0},{"$f":"L24*$B$29","v":0},null,{"$f":"N24*$B$29","v":0},{"$f":"O24*$B$29","v":0},null,{"$f":"Q24*$B$29","v":0},{"$f":"R24*$B$29","v":0}]
[]
["ST Interest",null,null,null,{"$f":"E27*$B31","v":0},{"$f":"F27*$B31","v":0},null,{"$f":"H27*$B31","v":0},{"$f":"I27*$B31","v":0},null,{"$f":"K27*$B31","v":0},{"$f":"L27*$B31","v":0},null,{"$f":"N27*$B31","v":0},{"$f":"O27*$B31","v":0},null,{"$f":"Q27*$B31","v":0},{"$f":"R27*$B31","v":0}]
["LT Interest",null,null,null,{"$f":"E28*$B32","v":0},0,null,{"$f":"H28*$B32","v":0},0,null,{"$f":"K28*$B32","v":0},0,null,{"$f":"N28*$B32","v":0},0,null,{"$f":"Q28*$B32","v":0},0]
["ROE",null,null,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E31:E33)","v":0},{"$f":"SUM(F31:F33)","v":0},null,{"$f":"SUM(H31:H33)","v":0},{"$f":"SUM(I31:I33)","v":0},null,{"$f":"SUM(K31:K33)","v":0},{"$f":"SUM(L31:L33)","v":0},null,{"$f":"SUM(N31:N33)","v":0},{"$f":"SUM(O31:O33)","v":0},null,{"$f":"SUM(Q31:Q33)","v":0},{"$f":"SUM(R31:R33)","v":0}]
[]
["OM&A",null,null,null,{"$f":"E21+E22","v":0},{"$f":"F22","v":0},null,{"$f":"H21+H22","v":0},{"$f":"I22","v":0},null,{"$f":"K21+K22","v":0},{"$f":"L22","v":0},null,{"$f":"N21+N22","v":0},{"$f":"O22","v":0},null,{"$f":"Q21+Q22","v":0},{"$f":"R22","v":0}]
["Amortization",null,null,{"$f":"D77","v":0},{"$f":"D37*E$19","v":0},{"$f":"D37*F$19","v":0},{"$f":"E76+E77","v":0},{"$f":"G37*H$19","v":0},{"$f":"G37*I$19","v":0},{"$f":"F76+F77","v":0},{"$f":"J37*K$19","v":0},{"$f":"J37*L$19","v":0},{"$f":"G76+G77","v":0},{"$f":"M37*N$19","v":0},{"$f":"M37*O$19","v":0},{"$f":"H76+H77","v":0},{"$f":"P37*Q$19","v":0},{"$f":"P37*R$19","v":0}]
["Grossed-up PILs",null,null,null,{"$f":"E65","v":0},{"$f":"F65","v":0},null,{"$f":"H65","v":0},{"$f":"I65","v":0},null,{"$f":"K65","v":0},{"$f":"L65","v":0},null,{"$f":"N65","v":0},{"$f":"O65","v":0},null,{"$f":"Q65","v":0},{"$f":"R65","v":0}]
[]
["Revenue Requirement",null,null,null,{"$f":"SUM(E34:E38)","v":0},{"$f":"SUM(F34:F38)","v":0},null,{"$f":"SUM(H34:H38)","v":0},{"$f":"SUM(I34:I38)","v":0},null,{"$f":"SUM(K34:K38)","v":0},{"$f":"SUM(L34:L38)","v":0},null,{"$f":"SUM(N34:N38)","v":0},{"$f":"SUM(O34:O38)","v":0},null,{"$f":"SUM(Q34:Q38)","v":0},{"$f":"SUM(R34:R38)","v":0}]
[]
[]
["Provincial Rate Protection",null,null,null,null,{"$f":"F40","v":0},null,null,{"$f":"I40","v":0},null,null,{"$f":"L40","v":0},null,null,{"$f":"O40","v":0},null,null,{"$f":"R40","v":0}]
[]
["Monthly Amount Paid by IESO",null,null,null,null,{"$f":"F43/12","v":0},null,null,{"$f":"I43/12","v":0},null,null,{"$f":"L43/12","v":0},null,null,{"$f":"O43/12","v":0},null,null,{"$f":"R43/12","v":0}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide "]
["regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2014 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues.  "]
[]
["PILs Calculation"]
[null,null,null,null,2014,null,null,2015,null,null,2016,null,null,2017,null,null,2018]
["Income Tax",null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,null,{"$f":"E33","v":0},{"$f":"F33","v":0},null,{"$f":"H33","v":0},{"$f":"I33","v":0},null,{"$f":"K33","v":0},{"$f":"L33","v":0},null,{"$f":"N33","v":0},{"$f":"O33","v":0},null,{"$f":"Q33","v":0},{"$f":"R33","v":0}]
["Amortization (6% DB and 94% P)",null,null,null,{"$f":"E37","v":0},{"$f":"F37","v":0},null,{"$f":"H37","v":0},{"$f":"I37","v":0},null,{"$f":"K37","v":0},{"$f":"L37","v":0},null,{"$f":"N37","v":0},{"$f":"O37","v":0},null,{"$f":"Q37","v":0},{"$f":"R37","v":0}]
["CCA (6% DB and 94% P)",null,null,null,{"$f":"-D94*E$19","v":0},{"$f":"-D94*F$19","v":0},null,{"$f":"-E94*H$19","v":0},{"$f":"-E94*I$19","v":0},null,{"$f":"-F94*K$19","v":0},{"$f":"-F94*L$19","v":0},null,{"$f":"-G94*N$19","v":0},{"$f":"-G94*O$19","v":0},null,{"$f":"-H94*Q$19","v":0},{"$f":"-H94*R$19","v":0}]
["Taxable income",null,null,null,{"$f":"SUM(E55:E57)","v":0},{"$f":"SUM(F55:F57)","v":0},null,{"$f":"SUM(H55:H57)","v":0},{"$f":"SUM(I55:I57)","v":0},null,{"$f":"SUM(K55:K57)","v":0},{"$f":"SUM(L55:L57)","v":0},null,{"$f":"SUM(N55:N57)","v":0},{"$f":"SUM(O55:O57)","v":0},null,{"$f":"SUM(Q55:Q57)","v":0},{"$f":"SUM(R55:R57)","v":0}]
[]
["Tax Rate  (to be entered)"]
[]
["Income Taxes Payable",null,null,null,{"$f":"E58*E60","v":0},{"$f":"F58*F60","v":0},null,{"$f":"H58*H60","v":0},{"$f":"I58*I60","v":0},null,{"$f":"K58*K60","v":0},{"$f":"L58*L60","v":0},null,{"$f":"N58*N60","v":0},{"$f":"O58*O60","v":0},null,{"$f":"Q58*Q60","v":0},{"$f":"R58*R60","v":0}]
["Gross Up"]
["Income Taxes Payable",null,null,null,{"$f":"E62/(1-E60)","v":0},{"$f":"F62/(1-F60)","v":0},null,{"$f":"H62/(1-H60)","v":0},{"$f":"I62/(1-I60)","v":0},null,{"$f":"K62/(1-K60)","v":0},{"$f":"L62/(1-L60)","v":0},null,{"$f":"N62/(1-N60)","v":0},{"$f":"O62/(1-O60)","v":0},null,{"$f":"Q62/(1-Q60)","v":0},{"$f":"R62/(1-R60)","v":0}]
["Grossed Up PILs",null,null,null,{"$f":"SUM(E64:E64)","v":0},{"$f":"SUM(F64:F64)","v":0},null,{"$f":"SUM(H64:H64)","v":0},{"$f":"SUM(I64:I64)","v":0},null,{"$f":"SUM(K64:K64)","v":0},{"$f":"SUM(L64:L64)","v":0},null,{"$f":"SUM(N64:N64)","v":0},{"$f":"SUM(O64:O64)","v":0},null,{"$f":"SUM(Q64:Q64)","v":0},{"$f":"SUM(R64:R64)","v":0}]
[]
[]
[null,null,null,2014,2015,2016,2017,2018]
["Net Fixed Assets"]
[null,"Enter applicable amortization in years:",25]
["Opening Gross Fixed Assets",null,null,null,{"$f":"D73","v":0},{"$f":"E73","v":0},{"$f":"F73","v":0},{"$f":"G73","v":0}]
["Gross Capital Additions",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C53","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D53","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E53","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F53","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G53","v":0}]
["Closing Gross Fixed Assets",null,null,{"$f":"SUM(D71:D72)","v":0},{"$f":"SUM(E71:E72)","v":0},0,0,0]
[]
["Opening Accumulated Amortization",null,null,null,{"$f":"D78","v":0},{"$f":"E78","v":0},{"$f":"F78","v":0},{"$f":"G78","v":0}]
["Current Year Amortization (before additions)",null,null,null,{"$f":"IF(ISERROR(E71/$C$70), 0, E71/$C$70)","v":0},{"$f":"IF(ISERROR(F71/$C$70), 0, F71/$C$70)","v":0},{"$f":"IF(ISERROR(G71/$C$70), 0, G71/$C$70)","v":0},{"$f":"IF(ISERROR(H71/$C$70), 0, H71/$C$70)","v":0}]
["Additions (half year)",null,null,{"$f":"D72/C70/2","v":0},{"$f":"E72/C70/2","v":0},{"$f":"F72/C70/2","v":0},{"$f":"G72/C70/2","v":0},{"$f":"H72/C70/2","v":0}]
["Closing Accumulated Amortization",null,null,{"$f":"SUM(D75+D77)","v":0},{"$f":"SUM(E75:E77)","v":0},{"$f":"SUM(F75:F77)","v":0},{"$f":"SUM(G75:G77)","v":0},{"$f":"SUM(H75:H77)","v":0}]
[]
["Opening Net Fixed Assets",null,null,{"$f":"D71-D75","v":0},{"$f":"D81","v":0},{"$f":"E81","v":0},{"$f":"F81","v":0},{"$f":"G81","v":0}]
["Closing Net Fixed Assets",null,null,{"$f":"D73-D78","v":0},{"$f":"E73-E78","v":0},{"$f":"F73-F78","v":0},{"$f":"G73-G78","v":0},{"$f":"H73-H78","v":0}]
["Average Net Fixed Assets",null,null,{"$f":"SUM(D80:D81)/2","v":0},{"$f":"SUM(E80:E81)/2","v":0},{"$f":"SUM(F80:F81)/2","v":0},{"$f":"SUM(G80:G81)/2","v":0},{"$f":"SUM(H80:H81)/2","v":0}]
[]
["UCC for PILs Calculation"]
[null,null,null,2014,2015,2016,2017,2018]
[]
["Opening UCC",null,null,null,{"$f":"D95","v":0},{"$f":"E95","v":0},{"$f":"F95","v":0},{"$f":"G95","v":0}]
["Capital Additions (from Appendix 2-FA)",null,null,{"$f":"D72","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D31","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E31","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F31","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G31","v":0}]
["UCC Before Half Year Rule",null,null,{"$f":"SUM(D87:D88)","v":0},{"$f":"SUM(E87:E88)","v":0},{"$f":"SUM(F87:F88)","v":0},{"$f":"SUM(G87:G88)","v":0},{"$f":"SUM(H87:H88)","v":0}]
["Half Year Rule (1/2 Additions - Disposals)",null,null,{"$f":"D88/2","v":0},{"$f":"E88/2","v":0},{"$f":"F88/2","v":0},{"$f":"G88/2","v":0},{"$f":"H88/2","v":0}]
["Reduced UCC",null,null,{"$f":"D89-D90","v":0},{"$f":"E89-E90","v":0},{"$f":"F89-F90","v":0},{"$f":"G89-G90","v":0},{"$f":"H89-H90","v":0}]
["CCA Rate Class (to be entered)",null,47,{"$f":"C92","v":47},{"$f":"C92","v":47},{"$f":"C92","v":47},{"$f":"C92","v":47},{"$f":"C92","v":47}]
["CCA Rate  (to be entered)",null,0.08,{"$f":"C93","v":0.08},{"$f":"C93","v":0.08},{"$f":"C93","v":0.08},{"$f":"C93","v":0.08},{"$f":"C93","v":0.08}]
["CCA",null,null,{"$f":"D91*D93","v":0},{"$f":"E91*E93","v":0},0,0,{"$f":"H91*H93","v":0}]
["Closing UCC",null,null,{"$f":"D89-D94","v":0},{"$f":"E89-E94","v":0},{"$f":"F89-F94","v":0},{"$f":"G89-G94","v":0},{"$f":"H89-H94","v":0}]

{"sheet":"App.2-FC Calc of REG Expansion","index":42,"n_rows":94,"n_cols":18,"rows_kept":94,"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],[16,15,16,17],[16,3,16,5],[51,4,51,5],[51,7,51,8],[51,10,51,11],[51,13,51,14],[51,16,51,17],[46,0,46,11],[48,0,48,12],[49,0,49,1],[16,6,16,8],[16,9,16,11],[16,12,16,14]]}
[null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,"Exhibit:"]
[null,null,null,null,"Tab:"]
[null,null,null,null,"Schedule:"]
[null,null,null,null,"Page:"]
[]
[null,null,null,null,"Date:"]
[]
["Appendix 2-FC"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part B of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["Rate Riders are not calculated for Test Year as these assets and costs are already in the distributors rate base."]
[]
[]
[null,null,null,"2014 Test Year",null,null,2015,null,null,2016,2016,null,2017,null,null,2018]
[null,null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83]
["Net Fixed Assets (average)",null,null,{"$f":"D81","v":0},{"$f":"D20*E19","v":0},{"$f":"D20*F19","v":0},{"$f":"E81","v":0},{"$f":"G20*H19","v":0},{"$f":"G20*I19","v":0},{"$f":"F81","v":0},{"$f":"J20*K19","v":0},{"$f":"J20*L19","v":0},{"$f":"G81","v":0},{"$f":"M20*N19","v":0},{"$f":"M20*O19","v":0},{"$f":"H81","v":0},{"$f":"P20*Q19","v":0},{"$f":"P20*R19","v":0}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C$92","v":0},{"$f":"D21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!D$92","v":0},{"$f":"G21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!E$92","v":0},{"$f":"J21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!F$92","v":0},{"$f":"M21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!G$92","v":0},{"$f":"P21","v":0}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C$91","v":0},{"$f":"D22*E19","v":0},{"$f":"D22*F19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D$91","v":0},{"$f":"G22*H19","v":0},{"$f":"G22*I19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E$91","v":0},{"$f":"J22*K19","v":0},{"$f":"J22*L19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F$91","v":0},{"$f":"M22*N19","v":0},{"$f":"M22*O19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G$91","v":0},{"$f":"P22*Q19","v":0},{"$f":"P22*R19","v":0}]
["WCA",null,null,null,{"$f":"(E21+E22)*$B$23","v":0},{"$f":"F22*$B$23","v":0},null,{"$f":"(H21+H22)*$B$23","v":0},{"$f":"I22*$B$23","v":0},null,{"$f":"(K21+K22)*$B$23","v":0},{"$f":"L22*$B$23","v":0},null,{"$f":"(N21+N22)*$B$23","v":0},{"$f":"O22*$B$23","v":0},null,{"$f":"(Q21+Q22)*$B$23","v":0},{"$f":"R22*$B$23","v":0}]
["Rate Base",null,null,null,{"$f":"SUM(E20+E23)","v":0},{"$f":"SUM(F20+F23)","v":0},null,{"$f":"SUM(H20+H23)","v":0},{"$f":"SUM(I20+I23)","v":0},null,{"$f":"SUM(K20+K23)","v":0},{"$f":"SUM(L20+L23)","v":0},null,{"$f":"SUM(N20+N23)","v":0},{"$f":"SUM(O20+O23)","v":0},null,{"$f":"SUM(Q20+Q23)","v":0},{"$f":"SUM(R20+R23)","v":0}]
[]
[]
["Deemed ST Debt",null,null,null,{"$f":"E24*$B$27","v":0},{"$f":"F24*$B$27","v":0},null,{"$f":"H24*$B$27","v":0},{"$f":"I24*$B$27","v":0},null,{"$f":"K24*$B$27","v":0},{"$f":"L24*$B$27","v":0},null,{"$f":"N24*$B$27","v":0},{"$f":"O24*$B$27","v":0},null,{"$f":"Q24*$B$27","v":0},{"$f":"R24*$B$27","v":0}]
["Deemed LT Debt",null,null,null,{"$f":"E24*$B$28","v":0},{"$f":"F24*$B$28","v":0},null,{"$f":"H24*$B$28","v":0},{"$f":"I24*$B$28","v":0},null,{"$f":"K24*$B$28","v":0},{"$f":"L24*$B$28","v":0},null,{"$f":"N24*$B$28","v":0},{"$f":"O24*$B$28","v":0},null,{"$f":"Q24*$B$28","v":0},{"$f":"R24*$B$28","v":0}]
["Deemed Equity",null,null,null,{"$f":"E24*$B$29","v":0},{"$f":"F24*$B$29","v":0},null,{"$f":"H24*$B$29","v":0},{"$f":"I24*$B$29","v":0},null,{"$f":"K24*$B$29","v":0},{"$f":"L24*$B$29","v":0},null,{"$f":"N24*$B$29","v":0},{"$f":"O24*$B$29","v":0},null,{"$f":"Q24*$B$29","v":0},{"$f":"R24*$B$29","v":0}]
[]
["ST Interest",null,null,null,{"$f":"E27*$B$31","v":0},{"$f":"F27*$B$31","v":0},null,{"$f":"H27*$B$31","v":0},{"$f":"I27*$B$31","v":0},null,{"$f":"K27*$B$31","v":0},{"$f":"L27*$B$31","v":0},null,{"$f":"N27*$B$31","v":0},{"$f":"O27*$B$31","v":0},null,{"$f":"Q27*$B$31","v":0},{"$f":"R27*$B$31","v":0}]
["LT Interest",null,null,null,{"$f":"E28*$B$32","v":0},{"$f":"F28*$B$32","v":0},null,{"$f":"H28*$B$32","v":0},{"$f":"I28*$B$32","v":0},null,{"$f":"K28*$B$32","v":0},{"$f":"L28*$B$32","v":0},null,{"$f":"N28*$B$32","v":0},{"$f":"O28*$B$32","v":0},null,{"$f":"Q28*$B$32","v":0},{"$f":"R28*$B$32","v":0}]
["ROE",null,null,null,{"$f":"E29*$B$33","v":0},{"$f":"F29*$B$33","v":0},null,{"$f":"H29*$B$33","v":0},{"$f":"I29*$B$33","v":0},null,{"$f":"K29*$B$33","v":0},{"$f":"L29*$B$33","v":0},null,{"$f":"N29*$B$33","v":0},{"$f":"O29*$B$33","v":0},null,{"$f":"Q29*$B$33","v":0},{"$f":"R29*$B$33","v":0}]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E31:E33)","v":0},{"$f":"SUM(F31:F33)","v":0},null,{"$f":"SUM(H31:H33)","v":0},{"$f":"SUM(I31:I33)","v":0},null,{"$f":"SUM(K31:K33)","v":0},{"$f":"SUM(L31:L33)","v":0},null,{"$f":"SUM(N31:N33)","v":0},{"$f":"SUM(O31:O33)","v":0},null,{"$f":"SUM(Q31:Q33)","v":0},{"$f":"SUM(R31:R33)","v":0}]
[]
["OM&A",null,null,null,{"$f":"E21+E22","v":0},{"$f":"F22","v":0},null,{"$f":"H21+H22","v":0},{"$f":"I22","v":0},null,{"$f":"K21+K22","v":0},{"$f":"L22","v":0},null,{"$f":"N21+N22","v":0},{"$f":"O22","v":0},null,{"$f":"Q21+Q22","v":0},{"$f":"R22","v":0}]
["Amortization",null,null,{"$f":"D77","v":0},{"$f":"D37*E$19","v":0},{"$f":"D37*F$19","v":0},{"$f":"E75+E76","v":0},{"$f":"G37*H$19","v":0},{"$f":"G37*I$19","v":0},{"$f":"F75+F76","v":0},{"$f":"J37*K$19","v":0},{"$f":"J37*L$19","v":0},{"$f":"G75+G76","v":0},{"$f":"M37*N$19","v":0},{"$f":"M37*O$19","v":0},{"$f":"H75+H76","v":0},{"$f":"P37*Q$19","v":0},{"$f":"P37*R$19","v":0}]
["Grossed-up PILs",null,null,null,{"$f":"E65","v":0},{"$f":"F65","v":0},null,{"$f":"H65","v":0},{"$f":"I65","v":0},null,{"$f":"K65","v":0},{"$f":"L65","v":0},null,{"$f":"N65","v":0},{"$f":"O65","v":0},null,{"$f":"Q65","v":0},{"$f":"R65","v":0}]
[]
["Revenue Requirement",null,null,null,{"$f":"SUM(E34:E38)","v":0},{"$f":"SUM(F34:F38)","v":0},null,{"$f":"SUM(H34:H38)","v":0},{"$f":"SUM(I34:I38)","v":0},null,{"$f":"SUM(K34:K38)","v":0},{"$f":"SUM(L34:L38)","v":0},null,{"$f":"SUM(N34:N38)","v":0},{"$f":"SUM(O34:O38)","v":0},null,{"$f":"SUM(Q34:Q38)","v":0},{"$f":"SUM(R34:R38)","v":0}]
[]
[]
["Provincial Rate Protection",null,null,null,null,{"$f":"F40","v":0},null,null,{"$f":"I40","v":0},null,null,{"$f":"L40","v":0},null,null,{"$f":"O40","v":0},null,null,{"$f":"R40","v":0}]
[]
["Monthly Amount Paid by IESO",null,null,null,null,{"$f":"F43/12","v":0},null,null,{"$f":"I43/12","v":0},null,null,{"$f":"L43/12","v":0},null,null,{"$f":"O43/12","v":0},null,null,{"$f":"R43/12","v":0}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide "]
["regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2014 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues."]
[]
["PILs Calculation"]
[null,null,null,null,2014,null,null,2015,null,null,2016,null,null,2017,null,null,2018]
["Income Tax",null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,null,{"$f":"E33","v":0},{"$f":"F33","v":0},null,{"$f":"H33","v":0},{"$f":"I33","v":0},null,{"$f":"K33","v":0},{"$f":"L33","v":0},null,{"$f":"N33","v":0},{"$f":"O33","v":0},null,{"$f":"Q33","v":0},{"$f":"R33","v":0}]
["Amortization (17% DB and 83% P)",null,null,null,{"$f":"E37","v":0},{"$f":"F37","v":0},null,{"$f":"H37","v":0},{"$f":"I37","v":0},null,{"$f":"K37","v":0},{"$f":"L37","v":0},null,{"$f":"N37","v":0},{"$f":"O37","v":0},null,{"$f":"Q37","v":0},{"$f":"R37","v":0}]
["CCA (17% DB and 83% P)",null,null,null,{"$f":"-D93*E$19","v":0},{"$f":"-D93*F$19","v":0},null,{"$f":"-E93*H$19","v":0},{"$f":"-E93*I$19","v":0},null,{"$f":"-F93*K$19","v":0},{"$f":"-F93*L$19","v":0},null,{"$f":"-G93*N$19","v":0},{"$f":"-G93*O$19","v":0},null,{"$f":"-H93*Q$19","v":0},{"$f":"-H93*R$19","v":0}]
["Taxable income",null,null,null,{"$f":"SUM(E55:E57)","v":0},{"$f":"SUM(F55:F57)","v":0},null,{"$f":"SUM(H55:H57)","v":0},{"$f":"SUM(I55:I57)","v":0},null,{"$f":"SUM(K55:K57)","v":0},{"$f":"SUM(L55:L57)","v":0},null,{"$f":"SUM(N55:N57)","v":0},{"$f":"SUM(O55:O57)","v":0},null,{"$f":"SUM(Q55:Q57)","v":0},{"$f":"SUM(R55:R57)","v":0}]
[]
["Tax Rate  (to be entered)"]
[]
["Income Taxes Payable",null,null,null,{"$f":"E58*E60","v":0},{"$f":"F58*F60","v":0},null,{"$f":"H58*H60","v":0},{"$f":"I58*I60","v":0},null,{"$f":"K58*K60","v":0},{"$f":"L58*L60","v":0},null,{"$f":"N58*N60","v":0},{"$f":"O58*O60","v":0},null,{"$f":"Q58*Q60","v":0},{"$f":"R58*R60","v":0}]
["Gross Up"]
["Income Taxes Payable",null,null,null,{"$f":"E62/(1-E60)","v":0},{"$f":"F62/(1-F60)","v":0},null,{"$f":"H62/(1-H60)","v":0},{"$f":"I62/(1-I60)","v":0},null,{"$f":"K62/(1-K60)","v":0},{"$f":"L62/(1-L60)","v":0},null,{"$f":"N62/(1-N60)","v":0},{"$f":"O62/(1-O60)","v":0},null,{"$f":"Q62/(1-Q60)","v":0},{"$f":"R62/(1-R60)","v":0}]
["Grossed Up PILs",null,null,null,{"$f":"SUM(E64:E64)","v":0},{"$f":"SUM(F64:F64)","v":0},null,{"$f":"SUM(H64:H64)","v":0},{"$f":"SUM(I64:I64)","v":0},null,{"$f":"SUM(K64:K64)","v":0},{"$f":"SUM(L64:L64)","v":0},null,{"$f":"SUM(N64:N64)","v":0},{"$f":"SUM(O64:O64)","v":0},null,{"$f":"SUM(Q64:Q64)","v":0},{"$f":"SUM(R64:R64)","v":0}]
[]
[]
["Net Fixed Assets",null,null,2014,2015,2016,2017,2018]
[null,"Enter applicable amortization in years:",25]
["Opening Gross Fixed Assets",null,null,null,{"$f":"D72","v":0},{"$f":"E72","v":0},{"$f":"F72","v":0},{"$f":"G72","v":0}]
["Gross Capital Additions",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C90","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D90","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E90","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F90","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G90","v":0}]
["Closing Gross Fixed Assets",null,null,{"$f":"SUM(D70:D71)","v":0},{"$f":"SUM(E70:E71)","v":0},{"$f":"SUM(F70:F71)","v":0},{"$f":"SUM(G70:G71)","v":0},{"$f":"SUM(H70:H71)","v":0}]
[]
["Opening Accumulated Amortization",null,null,null,{"$f":"D77","v":0},{"$f":"E77","v":0},{"$f":"F77","v":0},{"$f":"G77","v":0}]
["Current Year Amortization (before additions)",null,null,null,{"$f":"E70/$C$69","v":0},{"$f":"F70/$C$69","v":0},{"$f":"G70/$C$69","v":0},{"$f":"H70/$C$69","v":0}]
["Additions (half year)",null,null,{"$f":"D71/C69/2","v":0},{"$f":"E71/C69/2","v":0},{"$f":"F71/C69/2","v":0},{"$f":"G71/C69/2","v":0},{"$f":"H71/C69/2","v":0}]
["Closing Accumulated Amortization",null,null,{"$f":"SUM(D74+D76)","v":0},{"$f":"SUM(E74:E76)","v":0},{"$f":"SUM(F74:F76)","v":0},{"$f":"SUM(G74:G76)","v":0},{"$f":"SUM(H74:H76)","v":0}]
[]
["Opening Net Fixed Assets",null,null,{"$f":"D70-D74","v":0},{"$f":"D80","v":0},{"$f":"E80","v":0},{"$f":"F80","v":0},{"$f":"G80","v":0}]
["Closing Net Fixed Assets",null,null,{"$f":"D72-D77","v":0},{"$f":"E72-E77","v":0},{"$f":"F72-F77","v":0},{"$f":"G72-G77","v":0},{"$f":"H72-H77","v":0}]
["Average Net Fixed Assets",null,null,{"$f":"SUM(D79:D80)/2","v":0},{"$f":"SUM(E79:E80)/2","v":0},{"$f":"SUM(F79:F80)/2","v":0},{"$f":"SUM(G79:G80)/2","v":0},{"$f":"SUM(H79:H80)/2","v":0}]
[]
["UCC for PILs Calculation"]
[null,null,null,2014,2015,2016,2017,2018]
[]
["Opening UCC",null,null,null,{"$f":"D94","v":0},{"$f":"E94","v":0},{"$f":"F94","v":0},{"$f":"G94","v":0}]
["Capital Additions (from Appendix 2-FA)",null,null,{"$f":"D71","v":0},{"$f":"E71","v":0},{"$f":"F71","v":0},{"$f":"G71","v":0},{"$f":"H71","v":0}]
["UCC Before Half Year Rule",null,null,{"$f":"SUM(D86:D87)","v":0},{"$f":"SUM(E86:E87)","v":0},{"$f":"SUM(F86:F87)","v":0},{"$f":"SUM(G86:G87)","v":0},{"$f":"SUM(H86:H87)","v":0}]
["Half Year Rule (1/2 Additions - Disposals)",null,null,{"$f":"D87/2","v":0},{"$f":"E87/2","v":0},{"$f":"F87/2","v":0},{"$f":"G87/2","v":0},{"$f":"H87/2","v":0}]
["Reduced UCC",null,null,{"$f":"D88-D89","v":0},{"$f":"E88-E89","v":0},{"$f":"F88-F89","v":0},{"$f":"G88-G89","v":0},{"$f":"H88-H89","v":0}]
["CCA Rate Class (to be entered)",null,47,{"$f":"C91","v":47},{"$f":"C91","v":47},{"$f":"C91","v":47},{"$f":"C91","v":47},{"$f":"C91","v":47}]
["CCA Rate  (to be entered)",null,0.08,{"$f":"C92","v":0.08},{"$f":"C92","v":0.08},{"$f":"C92","v":0.08},{"$f":"C92","v":0.08},{"$f":"C92","v":0.08}]
["CCA",null,null,{"$f":"D90*D$92","v":0},{"$f":"E90*E$92","v":0},0,0,0]
["Closing UCC",null,null,{"$f":"D88-D93","v":0},{"$f":"E88-E93","v":0},{"$f":"F88-F93","v":0},{"$f":"G88-G93","v":0},{"$f":"H88-H93","v":0}]

{"sheet":"App.2-G SQI","index":43,"n_rows":23,"n_cols":11,"rows_kept":23,"cut":false,"hidden":false,"merged":[[18,1,18,4],[18,6,18,9],[21,0,21,10],[22,0,22,10],[17,0,17,10],[19,1,19,4],[19,6,19,9],[8,0,8,10],[9,0,9,10],[10,0,10,10],[12,0,13,0],[12,1,12,5],[12,6,12,10]]}
[null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-G"]
["Service Reliability Indicators"]
["2008 - 2012"]
[]
["Index","Includes outages caused by loss of supply",null,null,null,null,"Excludes outages caused by loss of supply"]
[null,2008,2009,2010,2011,2012,2008,2009,2010,2011,2012]
["SAIDI "]
["SAIFI"]
[]
["5 Year Historical Average"]
["SAIDI ",null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(B15:F15)), \"\", AVERAGE(B15:F15))","v":""},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G15:K15)), \"\", AVERAGE(G15:K15))","v":""}]
["SAIFI",null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(B16:F16)), \"\", AVERAGE(B16:F16))","v":""},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G16:K16)), \"\", AVERAGE(G16:K16))","v":""}]
[]
["SAIDI = System Average Interruption Duration Index"]
["SAIFI = System Average Interruption Frequency Index "]

{"sheet":"App.2-H_Other_Oper_Rev","index":44,"n_rows":59,"n_cols":9,"rows_kept":59,"cut":false,"hidden":false,"merged":[[58,1,58,8],[56,1,56,8],[57,1,57,8],[46,0,46,1],[39,0,40,8],[45,0,45,1],[51,0,51,1],[47,0,47,1],[48,0,48,1],[49,0,49,1],[50,0,50,1],[36,0,36,8],[23,0,23,1],[24,0,24,1],[8,0,8,8],[9,0,9,8],[21,0,21,8],[22,0,22,1],[31,2,31,8],[32,2,33,8],[25,0,25,1],[26,0,26,1],[29,0,29,1],[30,0,30,1],[31,0,31,1],[32,0,32,1]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-H"]
["Other Operating Revenue"]
[]
["USoA #","USoA Description",{"$f":"G13-3 & \" Actual\"","v":"2010 Actual"},{"$f":"G13-2 & \" Actual\"","v":"2011 Actual"},{"$f":"G13-1 & \" Actual\"& CHAR(178)","v":"2012 Actual²"},{"$f":"G13-1 & \" Actual\"& CHAR(178)","v":"2012 Actual²"},{"$f":"\"Bridge Year\" & CHAR(179)","v":"Bridge Year³"},{"$f":"\"Bridge Year\" & CHAR(179)","v":"Bridge Year³"},"Test Year"]
[null,null,null,null,null,null,{"$f":"H13","v":2013},{"$f":"BridgeYear","v":2013},{"$f":"TestYear","v":2014}]
[null,"Reporting Basis"]
[4235,"Specific Service Charges"]
[4225,"Late Payment Charges"]
[4082,"Retail Services Revenues"]
["etc."]
[]
[]
[]
[]
["Specific Service Charges",null,{"$f":"C15","v":0},0,0,{"$f":"F15","v":0},0,{"$f":"H15","v":0},{"$f":"I15","v":0}]
["Late Payment Charges",null,0,0,0,{"$f":"F16","v":0},0,{"$f":"H16","v":0},{"$f":"I16","v":0}]
["Other Operating Revenues"]
["Other Income or Deductions"]
["Total",null,{"$f":"SUM(C23:C26)","v":0},0,0,0,0,0,0]
[]
["Description",null,"Account(s)"]
["Specific Service Charges:",null,4235]
["Late Payment Charges:",null,4225]
["Other Distribution Revenues:",null,"4080, 4082, 4084, 4090, 4205, 4210, 4215, 4220, 4240, 4245"]
["Other Income and Expenses:",null,"4305, 4310, 4315, 4320, 4325, 4330, 4335, 4340, 4345, 4350, 4355, 4360, 4365, 4370, 4375, 4380, 4385, 4390, 4395, 4398, 4405, 4415"]
[]
[]
["Note: Add all applicable accounts listed above to the table and include all relevant information."]
[]
["Account Breakdown Details"]
[]
["For each \"Other Operating Revenue\" and \"Other Income or Deductions\" Account, a detailed breakdown of the account components is required.  See the example below for Account 4405, Interest and Dividend Income."]
[]
[]
["Account 4405 - Interest and Dividend Income"]
[null,null,{"$f":"C12","v":"2010 Actual"},{"$f":"D12","v":"2011 Actual"},"2012 Actual²","2012 Actual²","Bridge Year³","Bridge Year³","Test Year"]
[null,null,null,null,null,null,{"$f":"G13","v":2013},{"$f":"H13","v":2013},{"$f":"I13","v":2014}]
["Reporting Basis",null,{"$f":"IF(C14=0, \"\", C14)","v":""},{"$f":"IF(D14=0, \"\", D14)","v":""},"","","","",""]
["Short-term Investment Interest"]
["Bank Deposit Interest"]
["Miscellaneous Interest Revenue"]
["etc.1"]
[]
["Total",null,{"$f":"SUM(C47:C51)","v":0},0,0,0,0,0,0]
[]
[]
["Notes:"]
[1,"List and specify any other interest revenue."]
[2,"If the applicant is adopting IFRS or an alternate accounting standard as of January 1, 2012 for financial reporting purposes, 2011 must be presented on both a CGAAP and MIFRS (or alternate accounting standard) basis."]
[3,"If the applicant is adopting IFRS or an alternate accounting standard as of January 1, 2013 for financial reporting purposes, 2012 must be presented on both a CGAAP and MIFRS (or alternate accounting standard) basis."]
[4,"If the applicant is adopting IFRS or an alternate accounting standard as of January 1, 2014 for financial reporting purposes, 2013 must be presented on both a CGAAP and MIFRS (or alternate accounting standard) basis."]

{"sheet":"App.2-I LF_CDM_WF","index":45,"n_rows":77,"n_cols":12,"rows_kept":77,"cut":false,"hidden":false,"merged":[[9,0,9,5],[8,0,8,5],[15,0,15,5],[17,0,17,5],[58,0,58,5],[36,0,36,5],[40,0,40,4],[69,1,69,5],[76,0,76,5],[13,0,13,5],[38,0,38,5],[43,0,43,1],[47,0,47,1],[19,0,19,5],[20,0,20,5],[27,0,27,5],[62,0,62,5],[64,0,64,5],[66,0,66,5],[35,0,35,5],[52,0,52,5],[49,0,49,5],[50,0,50,5]]}
[null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0},null,{"$f":"'LDC Info'!$E$16","v":0}]
[null,null,null,null,"Exhibit:"]
[null,null,null,null,"Tab:"]
[null,null,null,null,"Schedule:"]
[null,null,null,null,"Page:"]
[]
[null,null,null,null,"Date:"]
[]
["Appendix 2-I"]
["Load Forecast CDM Adjustment Work Form (2014)"]
[]
["Input the 2011-2014 CDM target in Cell B21."]
[]
["Input the measured results for 2011 CDM programs for each of the years 2011 and persistence into 2012, 2013 and 2014 into cells B29 to E29.  These results are taken from the final 2011 CDM Report issued by the OPA for that distributor in the fall of 2012."]
[]
["Measured results for 2012 CDM programs for each of the years 2012 and persistence into 2013 and 2014 are input into cells C30 to E30.  These results are taken from the final 2012 CDM Report issued by the OPA for that distributor in the fall of 2013.  Until that report is issued, the distributor should use the results from the preliminary 2012 CDM Report issued in the spring of 2013."]
[]
["\tBased on these inputs, the residual kWh to achieve the 4 year CDM target is allocated so that there is an equal incremental increase in each of the years 2012, 2013 and 2014.\r\n"]
[]
["4 Year (2011-2014) kWh Target:"]
[100000]
[null,2011,2012,2013,2014,"Total",null,null,{"$f":"B22","v":2011},{"$f":"C22","v":2012},{"$f":"D22","v":2013},{"$f":"E22","v":2014}]
["2011 CDM Programs",{"$f":"B29/$F$33","v":0.1},{"$f":"C29/$F$33","v":0.1},0.1,9.5000000000000001E-2,{"$f":"SUM(B23:E23)","v":0.39500000000000002},null,{"$f":"A23","v":"2011 CDM Programs"},{"$f":"50%","v":0.5},1,1,1]
["2012 CDM Programs",null,0.12,0.1195,0.11,{"$f":"SUM(B24:E24)","v":0.34949999999999998},null,{"$f":"A24","v":"2012 CDM Programs"},null,0.5,1,1]
["2013 CDM Programs",null,null,8.5166666666666654E-2,8.5166666666666654E-2,0.17033333333333331,null,{"$f":"A25","v":"2013 CDM Programs"},null,null,0.5,1]
["2014 CDM Programs",null,null,null,8.5166666666666654E-2,8.5166666666666654E-2,null,{"$f":"A26","v":"2014 CDM Programs"},null,null,null,0.5]
["Total in Year",{"$f":"SUM(B23:B26)","v":0.1},{"$f":"SUM(C23:C26)","v":0.22},0.30466666666666664,0.37533333333333335,{"$f":"SUM(B27:E27)","v":1}]
["kWh"]
["2011 CDM Programs",10000,10000,10000,9500,{"$f":"SUM(B29:E29)","v":39500}]
["2012 CDM Programs",null,12000,11950,11000,{"$f":"SUM(B30:E30)","v":34950}]
["2013 CDM Programs",null,null,{"$f":"(A21-SUM(F29:F30))/3","v":8516.6666666666661},{"$f":"D31","v":8516.6666666666661},17033.333333333332]
["2014 CDM Programs",null,null,null,{"$f":"D31","v":8516.6666666666661},8516.6666666666661]
["Total in Year",{"$f":"SUM(B29:B32)","v":10000},{"$f":"SUM(C29:C32)","v":22000},30466.666666666664,37533.333333333328,{"$f":"A21","v":100000}]
[]
[null,null,null,null,"Check",{"$f":"SUM(F29:F32)","v":100000}]
["From each of the 2006-2010 CDM Final Report, 2011 CDM Final Report, and the 2012 CDM Final Report, issued by the OPA for the distributor, the distributor should input the \"gross\" and \"net\" results of the cumulative CDM savings for 2014 into cells D31 to E33.  The model will calculate the cumulative savings for all programs from 2006 to 2012 and determine the \"net\" to \"gross\" factor \"g\"."]
["The Board has determined that the \"net\" number should be used in its Decision and Order with respect to Centre Wellington Hydro Ltd.'s 2013 Cost of Service rates (EB-2012-0113).  This approach has also been used in Settlement Agreements accepted by the Board in other 2013 applications.  The distributor should select whether the adjustment is done on a \"net\" or \"gross\" basis, but must support a proposal for the adjustment being done on a \"gross\" basis."]
[]
["Net-to-Gross Conversion"]
[]
["Is CDM adjustment being done on a \"net\" or \"gross\" basis?",null,null,null,null,"net"]
[]
[null,null,"\"Gross\"","\"Net\"","Difference","\"Net-to-Gross\" Conversion Factor"]
["Persistence of Historical CDM programs to 2014",null,"kWh","kWh","kWh","('g')"]
["2006-2010 CDM programs"]
["2011 CDM program"]
["2012 CDM program"]
["2006 to 2011 OPA CDM programs:  Persistence to 2014",null,{"$f":"SUM(C45:C47)","v":0},{"$f":"SUM(D45:D47)","v":0},{"$f":"C48-D48","v":0},{"$f":"IF(D48=0,0,IF(F41=\"net\",0,E48/D48))","v":0}]
[]
["The default values represent the factor that each year's CDM program is factored into the manual CDM adjustment.  Distributors can choose alternative weights of \"0\", \"0.5\" or \"1\" from the drop-down menu for each cell, but must support its alternatives."]
["These factors do not mean that CDM programs are excluded, but also reflect the assumption that impacts of 2011 and 2012 programs are already implicitly reflected in the actual data for those years that are the basis for the load forecast prior to any manual CDM adjustment."]
[]
["Weight Factor for Inclusion in CDM Adjustment to 2014 Load Forecast"]
[null,2011,2012,2013,2014]
["Weight Factor for each year's CDM program impact on 2014 load forecast",0,0,1,0.5,"Utility can select \"0\", \"0.5\", or \"1\" from drop-down list"]
["Default Value selection rationale.  ","Persistence of 2011 CDM programs for the full year of 2012 means that all of 2011 CDM impact is assumed to be in the base forecast before the CDM Adjustment","50% of 2012 CDM impact is assumed reflected in base forecast based on 1/2 year rule.","Full year impact of 2013 CDM programs on adjustment for 2014 load forecast","Only 50% of 2014 CDM impact is used based on a half year rule"]
[]
[]
["The Amount used for the CDM threshold of the LRAMVA is the kWh that will be used to determine the base amount for the LRAMVA balance for 2014, for assessing performance against the four-year target.  The base amount for 2011-2013 is 0 (zero) for 2014 Cost of Service applications, as the utility rebased prior to the 2011-2014 CDM programs, and there was no adjustment to reflect the impacts of the 2011-2014 programs on the load forecast used to determine their last cost of service-based rates."]
[]
["The proposed loss factor should correspond with the loss factor calculated in Appendix 2-R "]
[]
["The Manual Adjustment for the 2014 Load Forecast is the amount manually subtracted from the load forecast derived from the base forecast from historical data, and is intended to reflect the further CDM savings that the distributor needs to achieve assuming that they meet 100% of the 2011-2014 CDM target that is a condition of their target. "]
[]
["If the distributor has developed their load forecast on a system purchased basis, then the manual adjustment should be on system purchased basis, including the adjustment for losses.  If the load forecast has been developed on a billed basis, either on a system basis or on a class-specific basis, the manual adjustment should be on a billed basis, excluding losses."]
[]
["The distributor should determine the allocation of the savings to all customer classes in a reasonable manner, for both the LRAMVA and for the load forecast adjustment."]
[]
[null,2011,2012,2013,2014,"Total for 2014"]
[null,"kWh"]
["Amount used for CDM threshold for LRAMVA (2014)",{"$f":"E29","v":9500},{"$f":"E30","v":11000},{"$f":"E31","v":8516.6666666666661},{"$f":"E32","v":8516.6666666666661},{"$f":"SUM(B71:E71)","v":37533.333333333328}]
[]
["Manual Adjustment for 2014 Load Forecast (billed basis)",{"$f":"B71*(1+F48)*B55","v":0},{"$f":"C71*(1+F48)*C55","v":0},{"$f":"D71*(1+F48)*D55","v":8516.6666666666661},{"$f":"E71*(1+F48)*E55","v":4258.333333333333},{"$f":"SUM(B73:E73)","v":12775}]
[]
["Proposed Loss Factor (TLF)",4.7899999999999998E-2," Format: X.XX%"]
["Manual Adjustment for 2014 Load Forecast (system purchased basis)",{"$f":"B73*(1+$B75)","v":0},{"$f":"C73*(1+$B75)","v":0},8924.6149999999998,4462.3074999999999,{"$f":"SUM(B76:E76)","v":13386.922500000001}]
["Manual adjustment uses \"gross\" versus \"net\" (i.e. numbers multiplied by (1 + g).  The Weight factor is also used calculate the impact of each year's program on the CDM adjustment to the 2014 load forecast."]

{"sheet":"App.2-JA_OM&A_Summary_Analys","index":46,"n_rows":61,"n_cols":12,"rows_kept":61,"cut":false,"hidden":false,"merged":[[63,1,64,5],[58,0,59,11],[8,0,8,6],[9,0,9,6],[12,7,12,8]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-JA"]
["Summary of Recoverable OM&A Expenses"]
[]
[]
[null,{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Board-Approved)\"","v":"Last Rebasing Year (2009 Board-Approved)"},{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Actuals)\"","v":"Last Rebasing Year (2009 Actuals)"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2011 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2012 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2013 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2014 Test Year"}]
["Reporting Basis"]
["Operations"]
["Maintenance"]
["SubTotal",{"$f":"SUM(B15:B16)","v":0},{"$f":"SUM(C15:C16)","v":0},0,0,0,0]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D17-C17)/C17), \"\", (D17-C17)/C17)","v":""},{"$f":"IF(ISERROR((E17-D17)/D17), \"\", (E17-D17)/D17)","v":""},"",""]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,{"$f":"IF(ISERROR((G17-C17)/C17), \"\", (G17-C17)/C17)","v":""}]
["Billing and Collecting"]
["Community Relations"]
["Administrative and General"]
["SubTotal",{"$f":"SUM(B20:B22)","v":0},{"$f":"SUM(C20:C22)","v":0},0,0,0,0]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D23-C23)/C23), \"\", (D23-C23)/C23)","v":""},{"$f":"IF(ISERROR((E23-D23)/D23), \"\", (E23-D23)/D23)","v":""},{"$f":"IF(ISERROR((F23-E23)/E23), \"\", (F23-E23)/E23)","v":""},{"$f":"IF(ISERROR((G23-F23)/F23), \"\", (G23-F23)/F23)","v":""}]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,{"$f":"IF(ISERROR((G23-C23)/C23), \"\", (G23-C23)/C23)","v":""}]
["Total",{"$f":"SUM(B23,B17)","v":0},{"$f":"SUM(C23,C17)","v":0},0,0,0,0]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D26-C26)/C26), \"\", (D26-C26)/C26)","v":""},{"$f":"IF(ISERROR((E26-D26)/D26), \"\", (E26-D26)/D26)","v":""},{"$f":"IF(ISERROR((F26-E26)/E26), \"\", (F26-E26)/E26)","v":""},{"$f":"IF(ISERROR((G26-F26)/F26), \"\", (G26-F26)/F26)","v":""}]
[]
[]
[null,{"$f":"B13","v":"Last Rebasing Year (2009 Board-Approved)"},{"$f":"C13","v":"Last Rebasing Year (2009 Actuals)"},"2011 Actuals","2012 Actuals","2013 Bridge Year","2014 Test Year"]
["Operations",{"$f":"B15","v":0},{"$f":"C15","v":0},0,0,0,0]
["Maintenance",{"$f":"B16","v":0},{"$f":"C16","v":0},0,0,0,0]
["Billing and Collecting",{"$f":"B20","v":0},{"$f":"C20","v":0},0,0,0,0]
["Community Relations",{"$f":"B21","v":0},{"$f":"C21","v":0},0,0,0,0]
["Administrative and General",{"$f":"B22","v":0},{"$f":"C22","v":0},0,0,0,0]
["Total",{"$f":"SUM(B31:B35)","v":0},{"$f":"SUM(C31:C35)","v":0},0,0,0,0]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D36-C36)/C36), \"\", (D36-C36)/C36)","v":""},{"$f":"IF(ISERROR((E36-D36)/D36), \"\", (E36-D36)/D36)","v":""},{"$f":"IF(ISERROR((F36-E36)/E36), \"\", (F36-E36)/E36)","v":""},{"$f":"IF(ISERROR((G36-F36)/F36), \"\", (G36-F36)/F36)","v":""}]
[]
[]
[null,{"$f":"B13","v":"Last Rebasing Year (2009 Board-Approved)"},{"$f":"C13","v":"Last Rebasing Year (2009 Actuals)"},{"$f":"\"Variance \" & 'LDC Info'!E28 & \"  BA – \" & 'LDC Info'!E28 & \" Actuals\"","v":"Variance 2009  BA – 2009 Actuals"},{"$f":"D13","v":"2011 Actuals"},{"$f":"\"Variance \" & 'LDC Info'!E26 -2 & \" Actuals vs. \" &  'LDC Info'!E28 & \" Actuals\"","v":"Variance 2011 Actuals vs. 2009 Actuals"},{"$f":"E13","v":"2012 Actuals"},{"$f":"\"Variance \" & 'LDC Info'!E26 -1 & \" Actuals vs. \" &  'LDC Info'!E26-2 & \" Actuals\"","v":"Variance 2012 Actuals vs. 2011 Actuals"},{"$f":"F13","v":"2013 Bridge Year"},{"$f":"\"Variance \" & 'LDC Info'!E26 & \" Bridge vs. \" & 'LDC Info'!E26 -1 & \" Actuals\"","v":"Variance 2013 Bridge vs. 2012 Actuals"},{"$f":"G13","v":"2014 Test Year"},{"$f":"\"Variance \" & TestYear & \" Test vs. \" & BridgeYear & \" Bridge\"","v":"Variance 2014 Test vs. 2013 Bridge"}]
["Operations",{"$f":"B15","v":0},0,{"$f":"B41-C41","v":0},{"$f":"D15","v":0},{"$f":"E41-C41","v":0},{"$f":"E15","v":0},{"$f":"G41-E41","v":0},{"$f":"F15","v":0},{"$f":"I41-G41","v":0},{"$f":"G15","v":0},{"$f":"K41-I41","v":0}]
["Maintenance ",0,0,{"$f":"B42-C42","v":0},{"$f":"D16","v":0},{"$f":"E42-C42","v":0},{"$f":"E16","v":0},{"$f":"G42-E42","v":0},{"$f":"F16","v":0},0,{"$f":"G16","v":0},0]
["Billing and Collecting ",{"$f":"B20","v":0},0,0,{"$f":"D20","v":0},0,{"$f":"E20","v":0},0,{"$f":"F20","v":0},0,{"$f":"G20","v":0},0]
["Community Relations ",0,0,0,{"$f":"D21","v":0},0,{"$f":"E21","v":0},0,{"$f":"F21","v":0},0,{"$f":"G21","v":0},0]
["Administrative and General ",0,0,0,0,0,0,0,0,0,0,0]
["Total OM&A Expenses ",{"$f":"SUM(B41:B45)","v":0},{"$f":"SUM(C41:C45)","v":0},0,0,0,0,0,0,0,0,0]
["Adjustments for Total non-recoverable items (from Appendices 2-JA and 2-JB)"]
["Total Recoverable OM&A Expenses ",{"$f":"B46-B47","v":0},{"$f":"C46-C47","v":0},0,0,0,0,0,0,0,0,0]
["Variance from previous year ",null,null,null,{"$f":"E48-C48","v":0},null,{"$f":"G48-E48","v":0},null,{"$f":"I48-G48","v":0},null,{"$f":"K48-I48","v":0}]
["Percent change (year over year) ",null,null,null,{"$f":"IF(ISERROR(E49/C48), \"\", E49/C48)","v":""},null,{"$f":"IF(ISERROR(G49/E48), \"\", G49/E48)","v":""},null,{"$f":"IF(ISERROR(I49/G48), \"\", I49/G48)","v":""},null,{"$f":"IF(ISERROR(K49/I48), \"\", K49/I48)","v":""}]
["Percent Change:                                                    Test year vs. Most Current Actual ",null,null,null,null,null,{"$f":"IF(ISERROR((K48-G48)/G48), \"\", (K48-G48)/G48)","v":""}]
["Simple average of % variance for all years",null,null,null,null,null,{"$f":"IF(ISERROR((K46-C46)/C46), \"\", (K46-C46)/C46)","v":""},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(E50,G50,I50,K50)), \"\", AVERAGE(E50,G50,I50,K50))","v":""}]
["Compound Annual Growth Rate for all years",null,null,null,null,null,{"$f":"IF(ISERROR((K49-C49)/C49), \"\", (K49-C49)/C49)","v":""},null,null,null,null,{"$f":"IF((K48-C48)=0, \"\", (K48/C48)^(1/5)-1)","v":""}]
[{"$f":"\"Compound Growth Rate                                                            (\" & E13 & \" vs. \" & 'LDC Info'!E28 & \" Actuals)\"","v":"Compound Growth Rate                                                            (2012 Actuals vs. 2009 Actuals)"},null,null,null,null,null,{"$f":"IF(ISERROR((G48/C48)^(1/(3)) - 1), \"\", (G48/C48)^(1/(3)) - 1)","v":""}]
[]
["Note:"]
[]
["1     \"BA\" = Board-Approved"]
["2     If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
["3     Recoverable OM&A that is included on these tables should be identical to the recoverable OM&A that is shown for the corresponding periods on Appendix 2-JB."]

{"sheet":"App.2-JB_OM&A_Cost _Drivers","index":47,"n_rows":32,"n_cols":7,"rows_kept":32,"cut":false,"hidden":false,"merged":[[9,0,9,6],[10,0,10,6],[28,1,30,6],[31,1,32,6],[27,1,27,6]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
[]
["Appendix 2-JB"]
["Recoverable OM&A Cost Driver Table"]
[]
["OM&A",{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Actuals)\"","v":"Last Rebasing Year (2009 Actuals)"},"2009 Actuals",{"$f":"BridgeYear -2 & \" Actuals\"","v":"2011 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2012 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2013 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2014 Test Year"}]
["Reporting Basis"]
["Opening Balance",null,{"$f":"B22","v":0},{"$f":"B22","v":0},{"$f":"D22","v":0},0,0]
["Cost Driver # 1"]
["Cost Driver # 2"]
["Cost Driver # 3"]
["Cost Driver # 4"]
["etc."]
[]
["Closing Balance",{"$f":"SUM(B15:B21)","v":0},{"$f":"SUM(C15:C21)","v":0},0,0,0,0]
[]
["Notes:"]
[]
[1,"For each year, a detailed explanation for each cost driver and associated amount is"]
[null,"required in Exhibit 4."]
[2,"For purposes of assessing incremental cost drivers, the closing balance for each year becomes the opening balance for the next year."]
[3,"If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
[]
[4,"Opening Balance for \"Last Rebasing Year\" (cell B15) should be equal to the Board-Approved amount."]

{"sheet":"App.2-JC_OMA Programs","index":48,"n_rows":58,"n_cols":9,"rows_kept":58,"cut":false,"hidden":false,"merged":[[60,0,61,8],[8,0,8,7],[9,0,9,7],[11,0,11,7],[58,0,58,7],[56,0,56,8],[57,0,57,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-JC"]
["OM&A Programs Table"]
[]
[]
["Programs",{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Board-Approved)\"","v":"Last Rebasing Year (2009 Board-Approved)"},{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Actuals)\"","v":"Last Rebasing Year (2009 Actuals)"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2011 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2012 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2013 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2014 Test Year"},{"$f":"\"Variance (Test Year vs. \" & E13 &\")\"","v":"Variance (Test Year vs. 2012 Actuals)"},{"$f":"\"Variance (Test Year vs. \" & B13","v":"Variance (Test Year vs. Last Rebasing Year (2009 Board-Approved)"}]
["Reporting Basis"]
["Program Name #1"]
[null,null,null,null,null,null,null,{"$f":"G16-E16","v":0},{"$f":"G16-B16","v":0}]
[null,null,null,null,null,null,null,{"$f":"G17-E17","v":0},{"$f":"G17-B17","v":0}]
[null,null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,0,0]
["Sub-Total",{"$f":"SUM(B16:B20)","v":0},{"$f":"SUM(C16:C20)","v":0},0,0,0,0,0,0]
["Program Name #2"]
[null,null,null,null,null,null,null,0,{"$f":"G23-B23","v":0}]
[null,null,null,null,null,null,null,0,{"$f":"G24-B24","v":0}]
[null,null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,0,0]
["Sub-Total",{"$f":"SUM(B23:B27)","v":0},0,0,0,0,0,0,0]
["Program Name #3"]
[null,null,null,null,null,null,null,0,{"$f":"G30-B30","v":0}]
[null,null,null,null,null,null,null,0,{"$f":"G31-B31","v":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]
["Sub-Total",{"$f":"SUM(B30:B34)","v":0},0,0,0,0,0,0,0]
["Program Name #4"]
[null,null,null,null,null,null,null,0,{"$f":"G37-B37","v":0}]
[null,null,null,null,null,null,null,0,{"$f":"G38-B38","v":0}]
[null,null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,0,0]
["Sub-Total",{"$f":"SUM(B37:B41)","v":0},0,0,0,0,0,0,0]
["Program Name #5"]
[null,null,null,null,null,null,null,{"$f":"G44-E44","v":0},{"$f":"G44-B44","v":0}]
[null,null,null,null,null,null,null,0,{"$f":"G45-B45","v":0}]
[null,null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,0,0]
["Sub-Total",{"$f":"SUM(B44:B48)","v":0},0,0,0,0,0,0,0]
["Miscellaneous",null,null,null,null,null,null,0,{"$f":"G50-B50","v":0}]
["Total",{"$f":"SUMPRODUCT(--($A15:$A50=\"Sub-Total\"), B$15:B$50)+B50","v":0},{"$f":"SUMPRODUCT(--($A15:$A50=\"Sub-Total\"), C$15:C$50)+C50","v":0},0,0,0,0,{"$f":"G51-E51","v":0},{"$f":"G51-B51","v":0}]
[]
[]
[]
["Notes:"]
[]
["1   Please provide a breakdown of the major components of each OM&A Program undertaken in each year.  Please ensure that all Programs below the materiality threshold are included in the miscellaneous line.  Add more Programs as required."]
["2   The applicant should group projects appropriately and avoid presentations that result in classification of significant components of the OM&A budget in the miscellaneous category"]

{"sheet":"App.2-K_Employee Costs","index":49,"n_rows":31,"n_cols":7,"rows_kept":31,"cut":false,"hidden":false,"merged":[[24,0,24,6],[8,0,8,6],[9,0,9,6],[12,0,12,6],[16,0,16,6],[20,0,20,6]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-K"]
["Employee Costs"]
[]
[null,{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"- Board Approved\"","v":"Last Rebasing Year - 2009- Board Approved"},{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"-  Actual\"","v":"Last Rebasing Year - 2009-  Actual"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2011 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2012 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2013 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2014 Test Year"}]
["Number of Employees (FTEs including Part-Time)1"]
["Management (including executive)"]
["Non-Management (union and non-union)"]
["Total",{"$f":"SUM(B14:B15)","v":0},0,0,0,0,0]
["Total Salary and Wages including ovetime and incentive pay"]
["Management (including executive)"]
["Non-Management (union and non-union)"]
["Total",{"$f":"SUM(B18:B19)","v":0},0,0,0,0,0]
["Total Benefits (Current + Accrued)"]
["Management (including executive)"]
["Non-Management (union and non-union)"]
["Total",{"$f":"SUM(B22:B23)","v":0},{"$f":"SUM(C22:C23)","v":0},0,0,0,0]
["Total Compensation (Salary, Wages, & Benefits)"]
["Management (including executive)",{"$f":"B18+B22","v":0},0,0,0,0,0]
["Non-Management (union and non-union)",0,0,0,0,0,0]
["Total",0,0,0,0,0,0]
[]
["Note:"]
["1 If an applicant wishes to use headcount, it must also file the same schedule on an FTE basis."]

{"sheet":"App.2-L_OM&A_per_Cust_FTEE","index":50,"n_rows":29,"n_cols":8,"rows_kept":29,"cut":false,"hidden":false,"merged":[[8,0,8,7],[9,0,9,7],[28,1,29,6],[22,1,25,6],[26,1,26,6],[27,1,27,6],[15,0,15,1],[16,0,16,1],[17,0,17,1],[18,0,18,1],[13,0,13,1],[14,0,14,1],[12,0,12,1]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-L"]
["Recoverable OM&A Cost per Customer and per FTE"]
[]
[null,null,{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"- Board Approved\"","v":"Last Rebasing Year - 2009- Board Approved"},{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"-  Actual\"","v":"Last Rebasing Year - 2009-  Actual"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2011 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2012 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2013 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2014 Test Year"}]
["Reporting Basis"]
["Number of Customers"]
["Total Recoverable OM&A from Appendix 2-JB"]
["OM&A cost per customer",null,{"$f":"IF(C14=0,\"\",C15/C14)","v":""},"","","","",""]
["Number of FTEs"]
["Customers/FTEs",null,{"$f":"IF(C17=0,\"\",C14/C17)","v":""},"","","","",""]
["OM&A Cost per FTE",null,{"$f":"IF(C17=0,\"\",C15/C17)","v":""},"","","","",""]
[]
["Notes:"]
[]
[1,"If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
[]
[]
[2,"The method of calculating the number of customers must be identified."]
[3,"The method of calculating the number of FTEs must be identified.  See also Appendix 2-K"]
[4,"The number of customers and the number of FTEs should correspond to mid-year or average of January 1 and December 31 figures."]

{"sheet":"App.2-M_Regulatory_Costs","index":51,"n_rows":45,"n_cols":11,"rows_kept":45,"cut":false,"hidden":false,"merged":[[12,0,12,1],[13,0,13,1],[8,0,8,10],[9,0,9,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-M"]
["Regulatory Cost Schedule"]
[]
[]
["Regulatory Cost Category",null,"USoA Account","USoA Account Balance","Ongoing or One-time Cost? 2",{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Board Approved)\"","v":"Last Rebasing Year (2009 Board Approved)"},{"$f":"\"Most Current Actuals               Year \" & TestYear - 2","v":"Most Current Actuals               Year 2012"},{"$f":"TestYear -1 & \" Bridge Year\"","v":"2013 Bridge Year"},"Annual % Change",{"$f":"TestYear & \" Test Year\"","v":"2014 Test Year"},"Annual % Change"]
["(A)",null,"(B)","(C )","(D)","(E)","(F)","(G)","(H) = [(G)-(F)]/(F)","(I)","(J) = [(I)-(G)]/(G)"]
[1,"OEB Annual Assessment",null,null,null,null,null,null,{"$f":"IF(G15=0,\"\",(H15-G15)/G15)","v":""},null,{"$f":"IF(H15=0,\"\",(J15-H15)/H15)","v":""}]
[2,"OEB Section 30 Costs (Applicant-originated)",null,null,null,null,null,null,{"$f":"IF(G16=0,\"\",(H16-G16)/G16)","v":""},null,{"$f":"IF(H16=0,\"\",(J16-H16)/H16)","v":""}]
[3,"OEB Section 30 Costs (OEB-initiated)",null,null,null,null,null,null,"",null,""]
[4,"Expert Witness costs for regulatory matters",null,null,null,null,null,null,"",null,""]
[5,"Legal costs for regulatory matters",null,null,null,null,null,null,"",null,""]
[6,"Consultants' costs for regulatory matters",null,null,null,null,null,null,"",null,""]
[7,"Operating expenses associated with staff resources allocated to regulatory matters",null,null,null,null,null,null,"",null,""]
[8,"Operating expenses associated with other resources allocated to regulatory matters 1",null,null,null,null,null,null,"",null,""]
[9,"Other regulatory agency fees or assessments",null,null,null,null,null,null,"",null,""]
[10,"Any other costs for regulatory matters (please define)",null,null,null,null,null,null,"",null,""]
[11,"Intervenor costs",null,null,null,null,null,null,"",null,""]
[12,"Sub-total - Ongoing Costs 3",null,{"$f":"SUMIF($E15:$E25,$E11,D15:D25)","v":0},null,{"$f":"SUMIF($E15:$E25,$E11,F15:F25)","v":0},{"$f":"SUMIF($E15:$E25,$E11,G15:G25)","v":0},{"$f":"SUMIF($E15:$E25,$E11,H15:H25)","v":0},"",{"$f":"SUMIF($E15:$E25,$E11,J15:J25)","v":0},""]
[13,"Sub-total - One-time Costs 4",null,{"$f":"SUMIF($E15:$E25,$E12,D15:D25)","v":0},null,{"$f":"SUMIF($E15:$E25,$E12,F15:F25)","v":0},{"$f":"SUMIF($E15:$E25,$E12,G15:G25)","v":0},{"$f":"SUMIF($E15:$E25,$E12,H15:H25)","v":0},"",{"$f":"SUMIF($E15:$E25,$E12,J15:J25)","v":0},""]
[14,"Total",null,{"$f":"D26+D27","v":0},null,{"$f":"F26+F27","v":0},{"$f":"G26+G27","v":0},{"$f":"H26+H27","v":0},"",{"$f":"J26+J27","v":0},""]
[]
[]
["Please fill out the following table for all one-time costs related to this cost of service application to be amortized over the test year plus the IRM period."]
[]
[null,null,"Historical Year(s)",{"$f":"H13","v":"2013 Bridge Year"},{"$f":"J13","v":"2014 Test Year"}]
[4,"Expert Witness costs"]
[5,"Legal costs"]
[6,"Consultants' costs"]
[7,"Incremental operating expenses associated with staff resources allocated to this application."]
[8,"Incremental operating expenses associated with other resources allocated to this application. 1"]
[11,"Intervenor costs"]
[]
[]
["1","Please identify the resources involved."]
["2","Where a category's costs include both one-time and ongoing costs, the applicant should prove a separate breakdown between one-time and ongoing costs."]
["3","Sum of all ongoing costs identified in rows 1 to 11 inclusive."]
["4","Sum of all one-time costs identified in rows 1 to 11 inclusive."]

{"sheet":"App.2-N_Corp_Cost_Allocation","index":52,"n_rows":53,"n_cols":7,"rows_kept":53,"cut":false,"hidden":false,"merged":[[15,6,16,6],[29,0,29,1],[29,2,31,2],[29,3,31,3],[29,5,30,5],[29,4,30,4],[30,0,31,0],[30,1,31,1],[27,0,27,5],[46,0,46,5],[49,0,49,5],[52,0,52,5],[13,0,13,5],[8,0,8,5],[9,0,9,5],[42,1,43,5],[16,0,17,0],[16,1,17,1],[15,2,17,2],[15,3,17,3],[15,0,15,1],[15,4,16,4],[15,5,16,5]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation"]
[]
[null,"Year:"]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["eg: parent company","eg: regulated entity"]
[]
[]
[]
[]
[]
[]
[]
[]
["Note: "]
[1,"This appendix must be completed in relation to each service provided or received for the Historical (actuals), Bridge and Test years. The required information includes:"]
[]
[]
["·         Type of Service:"]
["Services such as billing, accounting, payroll, etc.  The applicant must identify any costs related to the Board of Directors of the parent company that are allocated to the applicant."]
[]
["·         Pricing Methodology:"]
["Pricing Methodology includes approaches such as cost-base, market-base, tendering, etc.  The applicant must provide evidence demonstrating the pricing methodology used.  The applicant must also provide a description of why that pricing methodology was chosen, whether or not it is in conformity with ARC, and why it is appropriate."]
[]
["·         % Allocation:"]
["The applicant must provide the percentage of the costs allocated to the entity for the service being offered.  The Applicant must also provide a description of the allocator and why it is an appropriate allocator."]

{"sheet":"App.2-OA Capital Structure","index":53,"n_rows":35,"n_cols":15,"rows_kept":35,"cut":false,"hidden":false,"merged":[[40,2,40,14],[12,0,12,14],[34,2,34,14],[35,2,35,14],[36,2,36,14],[37,2,37,14],[38,2,38,14],[39,2,39,14],[33,0,33,14],[9,2,9,14],[10,2,10,14],[16,0,17,0],[17,4,17,8],[14,7,14,9]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[]
["This table must be completed for the last Board approved year and the test year."]
[]
[null,null,null,null,null,null,"Year:"]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,null,null,null,null,{"$f":"$I$31*E22","v":0},null,null,null,null,null,{"$f":"K22*I22","v":0}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":0},null,null,null,null,null,{"$f":"K23*I23","v":0}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.04},null,null,null,{"$f":"SUM(I22:I23)","v":0},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":0},null,null,null,{"$f":"SUM(O22:O23)","v":0}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,null,null,null,null,{"$f":"$I$31*E27","v":0},null,null,null,null,null,{"$f":"K27*I27","v":0}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E28","v":0},null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0},null,null,null,{"$f":"SUM(I27:I28)","v":0},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":0},null,null,null,{"$f":"SUM(O27:O28)","v":0}]
[]
[7,null,"Total",null,1,null,null,null,null,null,{"$f":"(K24*E24)+(K29*E29)","v":0},null,null,null,{"$f":"O24+O29","v":0}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]

{"sheet":"App.2-OB_Debt Instruments","index":54,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":false,"merged":[[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year"]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)","Additional Comments, if any"]
[1,null,null,null,null,null,null,null,null,{"$f":"H17*I17","v":0}]
[2,null,null,null,null,null,null,null,null,{"$f":"H18*I18","v":0}]
[3,null,null,null,null,null,null,null,null,0]
[4,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H28)","v":0},{"$f":"IF(H30=0,\"\",J30/H30)","v":""},{"$f":"SUM(J17:J28)","v":0}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, calculate the pro-rated interest and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009"]
[3,"Add more lines above row 12 if necessary."]

{"sheet":"App.2-P_Cost_Allocation","index":55,"n_rows":117,"n_cols":6,"rows_kept":117,"cut":false,"hidden":false,"merged":[[113,0,113,1],[121,0,123,5],[106,0,106,1],[107,0,107,1],[108,0,108,1],[109,0,109,1],[110,0,110,1],[111,0,111,1],[116,0,119,5],[112,0,112,1],[105,0,105,1],[100,0,102,1],[100,2,100,4],[100,5,101,5],[103,0,103,1],[86,0,86,1],[87,0,87,1],[88,0,88,1],[67,0,68,5],[104,0,104,1],[70,0,71,5],[93,0,94,5],[96,0,96,5],[89,0,89,1],[84,0,84,1],[85,0,85,1],[75,0,77,1],[75,5,77,5],[76,3,77,3],[76,4,77,4],[78,0,78,1],[62,0,63,5],[54,0,54,1],[55,0,55,1],[56,0,56,1],[57,0,57,1],[58,0,58,1],[83,0,83,1],[65,0,65,5],[79,0,79,1],[80,0,80,1],[81,0,81,1],[82,0,82,1],[42,1,42,5],[44,0,44,1],[45,3,46,3],[45,4,46,4],[45,5,46,5],[52,0,52,1],[53,0,53,1],[45,0,46,1],[45,2,46,2],[48,0,48,1],[49,0,49,1],[50,0,50,1],[51,0,51,1],[47,0,47,1],[31,0,32,4],[34,0,36,4],[38,0,39,4],[8,0,8,5],[9,0,9,5]]}
[null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,"Exhibit:"]
[null,null,null,null,"Tab:"]
[null,null,null,null,"Schedule:"]
[null,null,null,null,"Page:"]
[]
[null,null,null,null,"Date:"]
[]
["Appendix 2-P"]
["Cost Allocation"]
[]
["Please complete the following four tables."]
[]
["A)  Allocated Costs"]
[]
["Classes","Costs Allocated from Previous Study","%","Costs Allocated in Test Year Study                    (Column 7A)","%"]
["Residential",null,{"$f":"IF(B$28=0,\"\",B17/B$28)","v":""},null,{"$f":"IF(D$28=0,\"\",D17/D$28)","v":""}]
["GS < 50 kW",null,{"$f":"IF(B$28=0,\"\",B18/B$28)","v":""},null,""]
["GS > 50 kW (or 50 kW < GS < xxx kW, if applicable)",null,"",null,""]
["GS > xxx kW, if applicable",null,"",null,""]
["Large User, if applicable",null,"",null,""]
["Street Lighting",null,"",null,""]
["Sentinel Lighting",null,"",null,""]
["Unmetered Scattered Load (USL)",null,"",null,""]
["Other class, if applicable",null,"",null,""]
[null,null,"",null,""]
["Embedded distributor class",null,"",null,""]
["Total",{"$f":"SUM(B17:B27)","v":0},{"$f":"SUM(C17:C27)","v":0},{"$f":"SUM(D17:D27)","v":0},{"$f":"SUM(E17:E27)","v":0}]
[]
["Notes"]
[]
["1     Customer Classification - If proposed rate classes differ from those in place in the previous Cost Allocation study, modify the rate classes to match the current application as closely as possible."]
[]
[]
["2     Host Distributors -  Provide information on embedded distributor(s) as a separate class, if applicable.   If embedded distributor(s) are billed as customers in a General Service class, include the allocated cost and revenue of the embedded distributor(s) in the applicable class.  Also complete Appendix 2-Q."]
[]
[]
["  "]
["3     Class Revenue Requirements - If using the Board-issued model, in column 7A enter the results from Worksheet O-1, Revenue Requirement (row 40 in the 2013 model).  This excludes costs in deferral and variance accounts.  Note to Embedded Distributor(s), it also does not include Account 4750 - Low Voltage (LV) Costs. "]
[]
[]
[]
["B)  Calculated Class Revenues"]
[]
[null,null,"Column 7B","Column 7C","Column 7D","Column 7E"]
["Classes (same as previous table)",null,"Load Forecast (LF) X current approved rates","L.F. X current approved rates X (1 + d)","LF X proposed rates","Miscellaneous Revenue"]
[]
[{"$f":"A17","v":"Residential"}]
["GS < 50 kW"]
["GS > 50 kW (or 50 kW < GS < xxx kW, if applicable)"]
["GS > xxx kW, if applicable"]
["Large User, if applicable"]
["Street Lighting"]
["Sentinel Lighting"]
["Unmetered Scattered Load (USL)"]
["Other class, if applicable"]
[]
[{"$f":"A27","v":"Embedded distributor class"}]
[{"$f":"A28","v":"Total"},null,{"$f":"SUM(C48:C58)","v":0},{"$f":"SUM(D48:D58)","v":0},{"$f":"SUM(E48:E58)","v":0},{"$f":"SUM(F48:F58)","v":0}]
[]
["Notes:"]
[]
["1     Columns 7B to 7D - LF means Load Forecast of Annual Billing Quantities (i.e. customers or connections X 12, (kWh or kW, as applicable).  Revenue Quantities should be net of Transfomrer Ownership Allowance.  Exclude revenue from rate adders and rate riders.  "]
[]
[]
["2     Columns 7C and 7D - Column total in each column should equal the Base Revenue Requirement"]
[]
["3     Columns 7C - The Board cost allocation model calculates \"1+d\" in worksheet O-1, cell C21. \"d\" is defined as Revenue Deficiency/ Revenue at Current Rates."]
[]
[]
["4     Columns 7E - If using the Board-issued Cost Allocation model, enter Miscellaneous Revenue as it appears in Worksheet O-1, row 19."]
[]
[]
["C)  Rebalancing Revenue-to-Cost (R/C) Ratios"]
[]
["Class",null,"Previously Approved Ratios","Status Quo Ratios","Proposed Ratios","Policy Range"]
[null,null,"Most Recent Year:","(7C + 7E) / (7A)","(7D + 7E) / (7A)"]
[null,null,"20XX"]
[null,null,"%","%","%","%"]
[{"$f":"A48","v":"Residential"},null,null,{"$f":"IF(D17=0,\"\",(D48+F48)/D17*100)","v":""},{"$f":"IF(D17=0,\"\",(E48+F48)/D17*100)","v":""},"85 - 115"]
["GS < 50 kW",null,null,{"$f":"IF(D18=0,\"\",(D49+F49)/D18*100)","v":""},"","80 - 120"]
["GS > 50 kW (or 50 kW < GS < xxx kW, if applicable)",null,null,"","","80 - 120"]
["GS > xxx kW, if applicable",null,null,"","","80 - 120"]
["Large User, if applicable",null,null,"","","85 - 115"]
["Street Lighting",null,null,"","","70 - 120"]
["Sentinel Lighting",null,null,"","","80 - 120"]
["Unmetered Scattered Load (USL)",null,null,"","","80 - 120"]
["Other class, if applicable",null,null,"",""]
[null,null,null,"",""]
[{"$f":"A58","v":"Embedded distributor class"},null,null,"",""]
[]
["Notes"]
[]
["1     Previously Approved Revenue-to-Cost Ratios - For most applicants, Most Recent Year would be the third year of the IRM 3 period,  e.g. if the applicant rebased in 2009 with further adjustments over 2 years, the Most recent year is 2011.  For applicants whose most recent rebasing year is 2006, the applicant should enter the ratios from their Informational Filing."]
[]
[]
["2     Status Quo Ratios - The Board's updated Cost Allocation Model yields the Status Quo Ratios in Worksheet O-1.  Status Quo means \"Before Rebalancing\"."]
[]
["D)  Proposed Revenue-to-Cost Ratios"]
[]
["Class",null,"Proposed Revenue-to-Cost Ratios",null,null,"Policy Range"]
[null,null,{"$f":"TestYear","v":2014},{"$f":"C102+1","v":2015},{"$f":"D102+1","v":2016}]
[null,null,"%","%","%","%"]
[{"$f":"A80","v":"Residential"},null,{"$f":"E80","v":""},null,null,{"$f":"F80","v":"85 - 115"}]
[{"$f":"A81","v":"GS < 50 kW"},null,{"$f":"E81","v":""},null,null,{"$f":"F81","v":"80 - 120"}]
["GS > 50 kW (or 50 kW < GS < xxx kW, if applicable)",null,"",null,null,"80 - 120"]
["GS > xxx kW, if applicable",null,"",null,null,"80 - 120"]
["Large User, if applicable",null,"",null,null,"85 - 115"]
["Street Lighting",null,"",null,null,"70 - 120"]
["Sentinel Lighting",null,"",null,null,"80 - 120"]
["Unmetered Scattered Load (USL)",null,"",null,null,"80 - 120"]
["Other class, if applicable",null,"",null,null,{"$f":"F88","v":0}]
[null,null,"",null,null,{"$f":"F89","v":0}]
["Embedded distributor class",null,""]
[]
["Note"]
["1     The applicant should complete Table D if it is applying for approval of a revenue to cost ratio in 2013 that is outside the Board’s policy range for any customer class. Table (d) will show the information that the distributor would likely enter in the IRM model) in 2013.  In 2014 Table (d), enter the planned ratios for the classes that will be ‘Change’ and ‘No Change’ in 2014 (in the current Revenue Cost Ratio Adjustment Workform, Worksheet C1.1 ‘Decision – Cost Revenue Adjustment’, column d), and enter TBD for class(es) that will be entered as ‘Rebalance’. "]

{"sheet":"App.2-Q_Cost of Serv. Emb. Dx","index":56,"n_rows":61,"n_cols":7,"rows_kept":61,"cut":false,"hidden":false,"merged":[[9,7,9,11],[12,0,12,6],[11,0,11,6],[14,0,14,1],[14,2,14,3],[59,3,60,3],[59,4,60,4],[54,4,55,4],[8,0,8,6],[9,0,9,6],[16,0,16,1],[16,2,16,3],[54,3,55,3]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-Q"]
["Cost of Serving Embedded Distributor(s) "]
[]
["To be completed by Host Distributors ONLY*"]
["(Not required if Host Distributor has an Embedded Distributor rate class, i.e. a separate row in Appendix 2-P.)"]
[]
[]
[]
["Proposed Rate Class for Billing Embedded Distributor(s)"]
[]
["Host's Distribution Facilities used by Embedded Distributor(s)"]
[]
["(1)","(2)","(3)","(4)","(5)","(6) = '(3) + (4)"]
["Asset Class","Total OM&A costs asociated with asset class ","Original cost of asset class ","Accumulated amortization of asset class","Annual amortization of asset class","Net Book Value of asset class"]
["Totals for Host Distributor:","($)","($)","($)","($)"]
["Distribution Stations",null,null,null,null,{"$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-R_Loss Factors","index":57,"n_rows":73,"n_cols":8,"rows_kept":73,"cut":false,"hidden":false,"merged":[[57,1,58,7],[60,1,61,7],[32,1,34,7],[71,1,71,7],[63,1,63,7],[65,1,65,7],[67,1,69,6],[52,1,52,7],[15,1,15,7],[24,1,24,7],[26,1,26,7],[54,1,55,7],[36,1,39,7],[43,1,45,7],[47,1,50,7],[8,0,8,7],[9,0,9,7],[11,0,11,7],[13,0,14,1],[13,2,13,6],[13,7,14,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-R"]
["Loss Factors"]
[]
[]
[]
[null,null,"Historical Years",null,null,null,null,"5-Year Average"]
[null,null,{"$f":"IF(ISBLANK('LDC Info'!E26-5), \"Year 5\", 'LDC Info'!E26-5)","v":2008},{"$f":"IF(ISBLANK('LDC Info'!E26-4), \"Year 5\", 'LDC Info'!E26-4)","v":2009},{"$f":"IF(ISBLANK('LDC Info'!E26-3), \"Year 5\", 'LDC Info'!E26-3)","v":2010},{"$f":"IF(ISBLANK('LDC Info'!E26-2), \"Year 5\", 'LDC Info'!E26-2)","v":2011},{"$f":"IF(ISBLANK('LDC Info'!E26-1), \"Year 5\", 'LDC Info'!E26-1)","v":2012}]
[null,"Losses Within Distributor's System"]
["A(1)","\"Wholesale\" kWh delivered to distributor (higher value)",null,null,null,null,null,{"$f":"IF(SUM(C17:G17)=0,0,AVERAGE(C17:G17))","v":0}]
["A(2)","\"Wholesale\" kWh delivered to distributor (lower value)",null,null,null,null,null,{"$f":"IF(SUM(C18:G18)=0,0,AVERAGE(C18:G18))","v":0}]
["B","Portion of \"Wholesale\" kWh delivered to distributor for its Large Use Customer(s)",null,null,null,null,null,{"$f":"IF(SUM(C19:G19)=0,0,AVERAGE(C19:G19))","v":0}]
["C","Net \"Wholesale\" kWh delivered to distributor  = A(2) - B",{"$f":"C18-C19","v":0},0,0,0,0,0]
["D","\"Retail\" kWh delivered by distributor",null,null,null,null,null,{"$f":"IF(SUM(C21:G21)=0,0,AVERAGE(C21:G21))","v":0}]
["E","Portion of \"Retail\" kWh delivered by distributor to its Large Use Customer(s)",null,null,null,null,null,{"$f":"IF(SUM(C22:G22)=0,0,AVERAGE(C22:G22))","v":0}]
["F","Net \"Retail\" kWh delivered by distributor = D - E",{"$f":"C21-C22","v":0},0,0,0,0,0]
["G","Loss Factor in Distributor's system = C / F",{"$f":"IF(C23=0,\"\",C20/C23)","v":""},"","","","",""]
[null,"Losses Upstream of Distributor's System"]
["H","Supply Facilities Loss Factor",null,null,null,null,null,{"$f":"IF(SUM(C26:G26)=0,0,AVERAGE(C26:G26))","v":0}]
[null,"Total Losses"]
["I","Total Loss Factor = G x H",{"$f":"IF(C24=\"\",\"\",C24*C26)","v":""},"","","","",""]
[]
["Notes"]
[]
[]
["A(1)","If directly connected to the IESO-controlled grid, kWh pertains to the virtual meter on the primary or high voltage side of the transformer at the interface with the transmission grid.  This corresponds to the \"With Losses\" kWh value provided by the IESO's MV-WEB.  It is the higher of the two values provided by MV-WEB."]
[]
[]
[]
[null,"If fully embedded within a host distributor, kWh pertains to the virtual meter on the primary or high voltage side of the transformer, at the interface between the host distributor and the transmission grid.  For example, if the host distributor is Hydro One Networks Inc., kWh from the Hydro One Networks' invoice corresponding to \"Total kWh w Losses\" should be reported.  This corresponds to the higher of the two kWh values provided in Hydro One Networks' invoice."]
[]
[]
[]
[]
[null,"If partially embedded, kWh pertains to the sum of the above."]
[]
["A(2)","If directly connected to the IESO-controlled grid, kWh pertains to a metering installation on the secondary or low voltage side of the transformer at the interface with the transmission grid.  This corresponds to the \"Without Losses\" kWh value provided by the IESO's MV-WEB.  It is the lower of the two kWh values provided by MV-WEB."]
[]
[]
[]
[null,"If fully embedded with the host distributor, kWh pertains to a metering installation on the secondary or low voltage side of the transformer at the interface between the embedded distributor and the host distributor.  For example, if the host distributor is Hydro One Networks Inc., kWh from the Hydro One Networks' invoice corresponding to \"Total kWh\" should be reported.  This corresponds to the lower of the two kWh values provided in Hydro One Networks' invoice."]
[]
[]
[]
[]
[null,"If partially embedded, kWh pertains to the sum of the above."]
[]
[null,"Additionally, kWh pertaining to distributed generation directly connected to the distributor's own distribution network should be included in A(2)."]
[]
[]
["B","If a Large Use Customer is metered on the secondary or low voltage side of the transformer, the default loss is 1%                         (i.e., B = 1.01 X E)."]
[]
[]
["D","kWh corresponding to D should equal metered or estimated kWh at the customer’s delivery point."]
[]
[]
["G and I","These loss factors pertain to secondary-metered customers with demand less than 5,000 kW."]
[]
["H","If directly connected to the IESO-controlled grid, SFLF = 1.0045."]
[]
[null,"If fully embedded within a host distributor, SFLF = loss factor re losses in transformer at grid interface X loss factor re losses in host distributor's system.  If the host distributor is Hydro One Networks Inc., SFLF = 1.0060 X 1.0278 = 1.0340. If partially embedded, SFLF should be calculated as the weighted average of above."]
[]
[]
[]
[null,"Distributors that wish to propose a different SFLF should provide appropriate justification for any such proposal including supporting"]
[null,"calculations and any other relevant material."]

{"sheet":"App.2-S_Stranded Meters","index":58,"n_rows":89,"n_cols":8,"rows_kept":89,"cut":false,"hidden":false,"merged":[[8,0,8,7],[9,0,9,7],[26,0,29,7],[31,0,32,7],[51,2,52,7],[59,2,61,7],[63,0,64,7],[34,1,35,7],[37,1,39,7],[41,1,44,7],[46,1,49,7],[54,2,57,7],[88,0,91,7],[81,1,83,7],[85,1,86,7],[66,1,67,7],[73,1,75,7],[77,1,79,7],[69,1,71,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-S"]
["Stranded Meter Treatment"]
[]
["Year","Notes","Gross Asset Value","Accumulated Amortization","Contributed Capital (Net of Amortization)","Net Asset","Proceeds on Disposition","Residual Net Book Value"]
[null,null,"(A)","(B)","(C)","(D ) = (A) - (B) - (C)","(E)","(F) = (D) - (E)"]
[2006,null,null,null,null,{"$f":"C14-D14-E14","v":0},null,{"$f":"F14-G14","v":0}]
[2007,null,null,null,null,0,null,0]
[2008,null,null,null,null,0,null,0]
[2009,null,null,null,null,0,null,0]
[2010,null,null,null,null,0,null,0]
[2011,null,null,null,null,0,null,0]
[2012,null,null,null,null,0,null,0]
[2013,"(1)",null,null,null,0,null,0]
[]
["Notes:"]
[]
["(1)","For 2013, please indicate whether the amounts provided are on a forecast or actual basis."]
[]
["Some distributors have transferred the cost of stranded meters from Account 1860 - Meters to \"Sub-account Stranded Meter Costs of Account 1555\", while in some cases distributors have left these costs in Account 1860.  Depending on which treatment the applicant has chosen. please provide the information under either of the two scenarios (A and B below), as applicable."]
[]
[]
[]
[]
["Scenario A:  If the stranded meter costs were transferred to \"Sub-account Stranded Meter Costs\" of Account 1555, the above table should be completed and the following information should be provided in Exhibit 9."]
[]
[]
[1,"A description of the accounting treatment followed by the applicant on stranded meter costs for financial accounting and reporting purposes."]
[]
[]
[2,"The amount of the pooled residual net book value of the removed from service stranded meters, less any contributed capital (net of accumulated amortization), and less any net proceeds from sales, which were transferred to this sub-account as of December 31, 2010."]
[]
[]
[]
[3,"A statement as to whether or not, since transferring the removed stranded meter costs to the sub-account, the recording of depreciation expenses was continued in order to reduce the net book value through accumulated depreciation.  If so, the total depreciation expense amount for the period from the time the costs for the stranded meters were transferred to the sub-account to December 31, 2010 should be provided."]
[]
[]
[]
[]
[null,"If no depreciation expenses were recorded to reduce the net book value of stranded meter costs through accumulated depreciation, the total depreciation expense amount that would have been applicable from the time that the stranded meter costs were transferred to the sub-account of Account 1555 to December 31, 2010 should be provided.  In addition, the following information should be provided:"]
[]
[]
[]
[]
[null,"a)","Whether or not carrying charges were recorded for the stranded meter cost balances in the sub-account, and if so, the total carrying charges recorded to December 31, 2010."]
[]
[]
[null,"b)","The estimated amount of the pooled residual net book value of the removed from service meters, less any net proceeds from sales and contributed capital, at the time when the smart meters will have been fully deployed (e.g., as of December 31, 2010).  If the smart meters have been fully deployed, the actual amount should be provided."]
[]
[]
[]
[]
[null,"c)","A description as to how the applicant intends to recover in rates the remaining costs for stranded meters, including the proposed accounting treatment, the proposed disposition period, and the associated bill impacts."]
[]
[]
[]
["Scenario B:  If the stranded meter costs remained recorded in Account 1860, the above table should be completed and the following information should be provided in Exhibit 9:"]
[]
[]
[1,"A description of the accounting treatment followed by the applicant on stranded meter costs for financial accounting and reporting purposes."]
[]
[]
[2,"The amount of the pooled residual net book value of the removed from service stranded meters, less any contributed capital (net of accumulated amortization), and less any net proceeds from sales, as of December 31, 2010."]
[]
[]
[]
[3,"A statement as to whether or not the recording of depreciation expenses continued in order to reduce the net book value through accumulated depreciation.  If so, provision of the total (cumulative) depreciation expense for the period from the time that the meters became stranded to December 31, 2010."]
[]
[]
[]
[4,"If no depreciation expenses were recorded to reduce the net book value of stranded meters through accumulated depreciation, the total (cumulative) depreciation expense amount that would have been applicable for the period from the time that the meters became stranded to December 31, 2010."]
[]
[]
[]
[5,"The estimated amount of the pooled residual net book value of the removed from service meters, less any net proceeds from sales and contributed capital, at the time when smart meters will have been fully deployed.  If the smart meters have been fully deployed, please provide the actual amount."]
[]
[]
[]
[6,"A description as to how the applicant intends to recover in rates the costs for stranded meters, including the proposed accounting treatment, the proposed disposition period and the associated bill impacts."]
[]
[]
["Distributors should also provide the Net Book Value per class of meter as of December 31, 2010 as well as the number of meters that were removed / stranded.  In preparing this information, distributors should review the Board's letter of January 16, 2007 Stranded Meter Costs Related to the Installation of Smart Meters   which stated that records were to be kept of the type and number of each meter to support the stranded meter costs."]

{"sheet":"App.2-TA_1592_Tax_Variance","index":59,"n_rows":52,"n_cols":5,"rows_kept":52,"cut":false,"hidden":false,"merged":[[17,0,17,2],[8,0,8,4],[9,0,9,4],[11,0,11,4],[13,0,15,2],[16,0,16,2],[29,0,29,2],[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],[28,0,28,2],[30,0,30,2],[31,0,31,2],[35,0,36,0],[35,1,36,4],[38,0,39,0],[38,1,38,4],[51,0,52,0],[51,1,52,4],[40,0,41,0],[40,1,41,4],[43,0,44,0],[43,1,44,4],[46,0,49,0],[46,1,49,4]]}
[null,null,"File Number:",null,{"$f":"EBNUMBER","v":0}]
[null,null,"Exhibit:"]
[null,null,"Tab:"]
[null,null,"Schedule:"]
[null,null,"Page:"]
[]
[null,null,"Date:"]
[]
["Appendix 2-TA"]
["Account 1592, PILs and Tax Variances for 2006 and Subsequent Years\nand Subsequent Years"]
[]
["The following table should be completed based on the information requested below, in accordance with the notes following the table. An explanation should be provided for any blank entries."]
[]
["Tax Item",null,null,null,"Principal as of"]
[null,null,null,null,"December 31,"]
[null,null,null,null,"20XX"]
["Large Corporation Tax grossed-up proxy from 2006 EDR application PILs model for the period from May 1, 2006 to April 30, 2007"]
["Large Corporation Tax grossed-up proxy from 2006 EDR application PILs model for the period from January 1, 2006 to April 30, 2006 (4/12ths of the approved grossed-up proxy), if not recorded in PILs account 1562"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2007"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2008"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2009"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2010"]
["Capital Cost Allowance class changes from 2006 EDR application for 2006"]
["Capital Cost Allowance class changes from 2006 EDR application for 2007"]
["Capital Cost Allowance class changes from 2006 EDR application for 2008"]
["Capital Cost Allowance class changes from 2006 EDR application for 2009"]
["Capital Cost Allowance class changes from 2006 EDR application for 2010"]
["Capital Cost Allowance class changes from 2006 EDR application for 2011"]
["Capital Cost Allowance class changes from 2006 EDR application for 2012"]
["Capital Cost Allowance class changes from any prior application not recorded above.  Please provide details and explanation separately."]
["Insert description of additional item(s) and new rows if needed."]
["Total",null,null,null,{"$f":"SUM(E17:E31)","v":0}]
[]
["Notes:"]
[]
[1,"Revise the deferral and variance account continuity schedule to include account 1592 as a group 2 account and enter all relevant information for transactions, adjustments, etc., for all relevant years."]
[]
[]
[2,"Describe each type of tax item that has been recorded in account 1592."]
[]
[3,"Provide the calculations that show how each item was determined and provide any pertinent supporting evidence and documentation."]
[]
[]
[4,"Please state whether or not the applicant followed the guidance provided in the FAQ of July 2007.  If not, please provide an explanation."]
[]
[]
[5,"Identify the account balance as of December 31, 2012 as per the 2012 Audited Financial Statements.  Identify the account balance as of December 31, 2012 as per the April 2013 2.1.7 RRR filing to the Board.  Provide a reconciliation if the balances provided are not identical to each other and to the total shown on the continuity schedule."]
[]
[]
[]
[]
[6,"Complete the above table based on the answers to the previous.  Add rows as required to complete the analysis in an informative manner.  Please provide the completed table as a working Excel spreadsheet."]

{"sheet":"App.2-TB_1592_HST-OVAT","index":60,"n_rows":30,"n_cols":11,"rows_kept":30,"cut":false,"hidden":false,"merged":[[8,0,8,10],[9,0,9,10],[10,0,10,10],[29,0,30,10],[13,0,14,10],[16,0,16,10],[12,0,12,10]]}
[null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-TB"]
["Account 1592, PILs and Tax Variances for 2006 and Subsequent Years,\nand Subsequent Years"]
["Sub-account HST/OVAT Input Tax Credits (ITCs)"]
[]
["The following table should be completed based on the information requested below.  An explanation should be provided for any blank entries."]
["100% of the balance in Account 1592,  PILs and Tax Variances for 2006 and Subsequent Years, Sub-account HST/OVAT Input Tax Credits (ITCs), should be recorded in this table."]
[]
[]
["Summary of PST Savings from 2009 Historic Year Analysis"]
[]
[null,null,null,null,"Principal \n2010","Principal \n2011","Principal \n2012","Principal \n2013","Principal \nJan-April 2014 1","Carrying Charges to April 30, 2014","Total Account 1592, sub-account HST/OVAT Balance"]
[]
[]
[]
["OM&A Expenses PST Savings",null,null,null,null,null,null,null,null,null,{"$f":"SUM(E23:J23)","v":0}]
["Capital Items PST Savings",null,null,null,null,null,null,null,null,null,{"$f":"SUM(E24:J24)","v":0}]
["Total Annual PST Savings 2",null,null,null,{"$f":"SUM(E23:E24)","v":0},0,0,0,0,0,0]
[]
["1 Include January to April 30, 2014 PST savings if the rate year begins May 1, 2014.  If the rate year begins Jan 1, 2014, include PST savings to December 31, 2013."]
["2 Derived PST savings proxy for each year per 2009 historic year analysis"]
[]
["Note: Assumes level OM&A and Capital Spending year over year.  An alternative detailed transactional analysis may also be performed using actual expenditures from 2010 to the start of the rate year."]

{"sheet":"App.2-U_IFRS Transition Costs","index":61,"n_rows":36,"n_cols":13,"rows_kept":36,"cut":false,"hidden":false,"merged":[[16,0,16,2],[8,0,8,12],[9,0,9,12],[11,0,11,12],[13,0,15,2],[13,12,15,12],[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],[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]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-U"]
["One-Time Incremental IFRS Transition Costs"]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include one-time incremental IFRS transition costs that are currently included in Account 1508, Other Regulatory Assets, sub-account Deferred IFRS Transition Costs Account, or Account 1508, Other Regulatory Assets, sub-account IFRS Transition Costs Variance Account."]
[]
["Nature of One-Time Incremental IFRS Transition Costs 1",null,null,null,"Audited Actual","Audited Actual","Audited Actual","Audited Actual","Audited Carrying","Total Audited","RRR 2.1.7","Variance 2","Reasons why the costs recorded meet the criteria of one-time IFRS administrative incremental costs"]
[null,null,null,null,"Costs Incurred","Costs Incurred","Costs Incurred","Costs Incurred","Charges","Actual Costs","Balance"]
[null,null,null,null,2009,2010,2011,2012,"to Dec 31, 2012","to Dec 31, 2012","2012-12-31"]
["professional accounting fees",null,null,null,null,null,null,null,null,{"$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":"App.2-V_Rev_Reconciliation","index":62,"n_rows":36,"n_cols":16,"rows_kept":36,"cut":false,"hidden":false,"merged":[[35,0,36,13],[33,0,34,13],[8,0,8,15],[11,10,12,10],[9,0,9,15],[11,5,11,6],[11,2,11,4],[11,12,12,12],[11,13,12,13],[11,14,12,14],[11,15,12,15],[11,1,12,1],[12,8,12,9],[11,7,11,9]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-V"]
["Revenue Reconciliation"]
[]
["Rate Class","Customers/ Connections","Number of Customers/Connections",null,null,"Test Year Consumption",null,"Proposed Rates",null,null,"Revenues at Proposed Rates",null,"Class Specific Revenue Requirement","Transformer Allowance Credit","Total","Difference"]
[null,null,"Start of Test Year","End of Test Year","Average","kWh","kW","Monthly Service Charge","Volumetric"]
[null,null,null,null,null,null,null,null,"kWh","kW"]
[]
["Residential",null,null,null,{"$f":"IF(SUM(C16:D16)=0,0,AVERAGE(C16:D16))","v":0},null,null,null,null,null,{"$f":"H16*E16*12+I16*F16+J16*G16","v":0},null,null,null,{"$f":"SUM(M16:N16)","v":0},{"$f":"O16-K16","v":0}]
["GS < 50 kW",null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
["GS > 50 to 4,999 kW",null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
["Large Use",null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
["Streetlighting",null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
["Sentinel Lighting",null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
["Unmetered Scattered Load",null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
["Standby Power",null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
["Embedded Distributor Class",null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
["etc.",null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
[null,null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
[null,null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
[null,null,null,null,0,null,null,null,null,null,0,null,null,null,0,0]
[]
["Total",null,null,null,null,null,null,null,null,null,{"$f":"SUM(K16:K28)","v":0},null,{"$f":"SUM(M16:M28)","v":0},{"$f":"SUM(N16:N28)","v":0},{"$f":"M30+N30","v":0},{"$f":"O30-K30","v":0}]
[]
["Note"]
[]
["1       The class specific revenue requirements in column N must be the amounts used in the final rate design process.  The total of column N should equate to the proposed base revenue requirement."]
[]
["2       Rates should be entered with the number of decimal places that will show on the Tariff of Rates and Charges."]

{"sheet":"App.2-W_Bill Impacts","index":63,"n_rows":90,"n_cols":20,"rows_kept":90,"cut":false,"hidden":false,"merged":[[69,1,69,3],[70,1,70,3],[63,1,63,3],[64,1,64,3],[20,3,21,3],[20,13,21,13],[20,14,21,14],[2,0,2,10],[19,5,19,7],[19,9,19,11],[19,13,19,14],[13,3,13,14],[9,1,9,14],[10,1,10,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0},null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:"]
[]
[null,"TOU / non-TOU:",null,"TOU"]
[]
[null,null,null,"Consumption",null,null," kWh"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,null,null,null,1,{"$f":"G23*F23","v":0},null,null,1,{"$f":"K23*J23","v":0},null,{"$f":"L23-H23","v":0},{"$f":"IF((H23)=0,\"\",(N23/H23))","v":""}]
[null,"Smart Meter Rate Adder",null,null,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,null,null,null,null,null,1,0,null,null,1,{"$f":"K25*J25","v":0},null,{"$f":"L25-H25","v":0},{"$f":"IF((H25)=0,\"\",(N25/H25))","v":""}]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"Distribution Volumetric Rate",null,null,null,null,{"$f":"$F$18","v":0},0,null,null,{"$f":"$F$18","v":0},0,null,0,""]
[null,"Smart Meter Disposition Rider",null,null,null,null,{"$f":"$F$18","v":0},0,null,null,{"$f":"$F$18","v":0},0,null,0,""]
[null,"LRAM & SSM Rate Rider",null,null,null,null,{"$f":"$F$18","v":0},0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,{"$f":"$F$18","v":0},{"$f":"G32*F32","v":0},null,null,0,{"$f":"K32*J32","v":0},null,{"$f":"L32-H32","v":0},{"$f":"IF((H32)=0,\"\",(N32/H32))","v":""}]
[null,null,null,null,null,null,0,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,0,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,{"$f":"$F$18","v":0},0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,0,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,0,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,0,0,null,null,0,0,null,0,""]
[null,"Sub-Total A (excluding pass through)",null,null,null,null,null,{"$f":"SUM(H23:H38)","v":0},null,null,null,{"$f":"SUM(L23:L38)","v":0},null,0,""]
[null,"Deferral/Variance Account Disposition Rate Rider",null,null,null,null,{"$f":"$F$18","v":0},{"$f":"G40*F40","v":0},null,null,{"$f":"$F$18","v":0},{"$f":"K40*J40","v":0},null,{"$f":"L40-H40","v":0},{"$f":"IF((H40)=0,\"\",(N40/H40))","v":""}]
[null,null,null,null,null,null,{"$f":"$F$18","v":0},{"$f":"G41*F41","v":0},null,null,{"$f":"$F$18","v":0},{"$f":"K41*J41","v":0},null,{"$f":"L41-H41","v":0},{"$f":"IF((H41)=0,\"\",(N41/H41))","v":""}]
[null,null,null,null,null,null,0,0,null,null,0,0,null,0,""]
[null,null,null,null,null,null,0,0,null,null,0,0,null,0,""]
[null,"Low Voltage Service Charge",null,null,null,null,0,{"$f":"G44*F44","v":0},null,null,0,{"$f":"K44*J44","v":0},null,{"$f":"L44-H44","v":0},{"$f":"IF((H44)=0,\"\",(N44/H44))","v":""}]
[null,"Line Losses on Cost of Power",null,null,null,{"$f":"IF(ISBLANK(D16)=TRUE, 0, IF(D16=\"TOU\", 0.64*$F$55+0.18*$F$56+0.18*$F$57, IF(AND(D16=\"non-TOU\", G59>0), F59,F58)))","v":8.3919999999999995E-2},{"$f":"$F$18*(1+$F$74)-$F$18","v":0},0,null,{"$f":"0.64*$F$55+0.18*$F$56+0.18*$F$57","v":8.3919999999999995E-2},{"$f":"$F$18*(1+$J$74)-$F$18","v":0},0,null,0,""]
[null,"Smart Meter Entity Charge",null,null,null,0.79,1,{"$f":"G46*F46","v":0.79},null,0.79,1,{"$f":"K46*J46","v":0.79},null,{"$f":"L46-H46","v":0}]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H40:H46)+H39","v":0.79},null,null,null,{"$f":"SUM(L40:L46)+L39","v":0.79},null,{"$f":"L47-H47","v":0},{"$f":"IF((H47)=0,\"\",(N47/H47))","v":0}]
[null,"RTSR - Network",null,null,null,null,{"$f":"F18*(1+F74)","v":0},{"$f":"G48*F48","v":0},null,null,{"$f":"F18*(1+J74)","v":0},{"$f":"K48*J48","v":0},null,0,""]
[null,"RTSR - Line and Transformation Connection",null,null,null,null,{"$f":"G48","v":0},{"$f":"G49*F49","v":0},null,null,{"$f":"K48","v":0},{"$f":"K49*J49","v":0},null,0,""]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H47:H49)","v":0.79},null,null,null,{"$f":"SUM(L47:L49)","v":0.79},null,0,0]
[null,"Wholesale Market Service Charge (WMSC)",null,null,null,null,{"$f":"G49","v":0},{"$f":"G51*F51","v":0},null,null,{"$f":"K49","v":0},{"$f":"K51*J51","v":0},null,0,""]
[null,"Rural and Remote Rate Protection (RRRP)",null,null,null,null,{"$f":"G49","v":0},0,null,null,{"$f":"K49","v":0},0,null,0,""]
[null,"Standard Supply Service Charge",null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"Debt Retirement Charge (DRC)",null,null,null,null,{"$f":"F18","v":0},0,null,null,{"$f":"F18","v":0},0,null,0,""]
[null,"TOU - Off Peak",null,null,null,6.7000000000000004E-2,{"$f":"0.64*$F$18","v":0},0,null,6.7000000000000004E-2,{"$f":"G55","v":0},0,null,0,""]
[null,"TOU - Mid Peak",null,null,null,0.104,{"$f":"0.18*$F$18","v":0},0,null,0.104,{"$f":"G56","v":0},0,null,0,""]
[null,"TOU - On Peak",null,null,null,0.124,{"$f":"0.18*$F$18","v":0},0,null,0.124,{"$f":"G57","v":0},0,null,0,""]
[null,"Energy - RPP - Tier 1",null,null,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$1=2, AND(F18<1000, F18>=0)), F18))))","v":0},{"$f":"G58*F58","v":0},null,7.4999999999999997E-2,{"$f":"G58","v":0},{"$f":"K58*J58","v":0},null,0,""]
[null,"Energy - RPP - Tier 2",null,null,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":"G59*F59","v":0},null,8.7999999999999995E-2,{"$f":"G59","v":0},{"$f":"K59*J59","v":0},null,0,""]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H51:H57,H50)","v":0.79},null,null,null,{"$f":"SUM(L51:L57,L50)","v":0.79},null,{"$f":"L61-H61","v":0},{"$f":"IF((H61)=0,\"\",(N61/H61))","v":0}]
[null,"HST",null,null,null,0.13,null,{"$f":"H61*F62","v":0.10270000000000001},null,0.13,null,{"$f":"L61*J62","v":0.10270000000000001},null,0,0]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H61+H62","v":0.89270000000000005},null,null,null,{"$f":"L61+L62","v":0.89270000000000005},null,0,0]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H63*10%,2)","v":-0.09},null,null,null,{"$f":"ROUND(-L63*10%,2)","v":-0.09},null,0,0]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H63+H64","v":0.80270000000000008},null,null,null,{"$f":"L63+L64","v":0.80270000000000008},null,0,0]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H58:H59,H50,H51:H54)","v":0.79},null,null,null,{"$f":"SUM(L58:L59,L50,L51:L54)","v":0.79},null,{"$f":"L67-H67","v":0},{"$f":"IF((H67)=0,\"\",(N67/H67))","v":0}]
[null,"HST",null,null,null,0.13,null,{"$f":"H67*F68","v":0.10270000000000001},null,0.13,null,{"$f":"L67*J68","v":0.10270000000000001},null,0,0]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H67+H68","v":0.89270000000000005},null,null,null,{"$f":"L67+L68","v":0.89270000000000005},null,0,0]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H69*10%,2)","v":-0.09},null,null,null,{"$f":"ROUND(-L69*10%,2)","v":-0.09},null,0,0]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H69:H70)","v":0.80270000000000008},null,null,null,{"$f":"SUM(L69:L70)","v":0.80270000000000008},null,0,0]
[]
[]
[null,"Loss Factor (%)"]
[]
["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":64,"n_rows":38,"n_cols":9,"rows_kept":38,"cut":false,"hidden":false,"merged":[[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],[17,0,17,2],[17,6,17,8],[18,0,18,2],[18,6,18,8],[19,0,19,2],[19,6,19,8],[20,0,20,2],[20,6,20,8],[21,0,21,2],[21,6,21,8],[22,0,22,2],[22,3,22,5],[22,6,22,8],[23,0,23,2],[23,6,23,8],[24,0,24,2],[24,6,24,8],[25,0,25,2],[25,6,25,8],[26,0,26,2],[26,6,26,8],[27,0,27,2],[27,6,27,8],[28,0,28,2],[28,6,28,8],[29,0,29,2],[29,6,29,8],[30,0,30,2],[30,6,30,8],[31,0,31,2],[31,6,31,8],[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]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-YA"]
["Summary of Impacts to Revenue Requirement"]
["from Transition to MIFRS"]
[]
[]
[]
["Revenue Requirement Component",null,null,{"$f":"TestYear","v":2014},{"$f":"TestYear","v":2014},"Difference","Reasons why the revenue requirement "]
[null,null,null,"MIFRS","CGAAP",null,"component is different under"]
[null,null,null,null,null,null,"MIFRS versus CGAAP"]
["Closing NBV 2013",null,null,null,null,{"$f":"+D18-E18","v":0}]
["Closing NBV 2014",null,null,null,null,0]
["Average NBV",null,null,{"$f":"(D18+D19)/2","v":0},{"$f":"(E18+E19)/2","v":0},{"$f":"(F18+F19)/2","v":0}]
["Working Capital",null,null,null,null,0]
["Rate Base",null,null,{"$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":"App. 2-YB_CGAAP Summary Impacts","index":65,"n_rows":40,"n_cols":9,"rows_kept":40,"cut":false,"hidden":false,"merged":[[8,0,8,8],[9,0,9,8],[10,0,10,8],[14,0,18,2],[14,6,14,8],[15,6,15,8],[16,6,16,8],[17,6,17,8],[19,0,19,2],[19,6,19,8],[20,0,20,2],[20,6,20,8],[21,0,21,2],[21,6,21,8],[22,0,22,2],[22,6,22,8],[23,0,23,2],[23,6,23,8],[24,0,24,2],[24,3,24,5],[24,6,24,8],[25,0,25,2],[25,6,25,8],[26,0,26,2],[26,6,26,8],[27,0,27,2],[27,6,27,8],[28,0,28,2],[28,6,28,8],[29,0,29,2],[29,6,29,8],[30,0,30,2],[30,6,30,8],[31,0,31,2],[31,6,31,8],[32,0,32,2],[32,6,32,8],[33,0,33,2],[33,6,33,8],[39,0,42,8],[34,0,34,2],[34,6,34,8],[35,0,35,2],[35,6,35,8],[36,0,36,2],[36,6,36,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-YB"]
["Summary of Impacts to Revenue Requirement"]
["from Accounting Changes under CGAAP or ASPE"]
[]
[]
[]
["Revenue Requirement Component",null,null,{"$f":"TestYear","v":2014},{"$f":"TestYear","v":2014},"Difference","Reasons why the revenue requirement "]
[null,null,null,"CGAAP or ASPE","CGAAP",null,"component is different under"]
[null,null,null,"with the","without the",null,"CGAAP or ASPE with the changes to the policies"]
[null,null,null,"changes to","changes to",null,"versus CGAAP without the changes to the policies"]
[null,null,null,"the policies","the policies"]
["Closing NBV 2013",null,null,null,null,{"$f":"+D20-E20","v":0}]
["Closing NBV 2014",null,null,null,null,0]
["Average NBV",null,null,{"$f":"(D20+D21)/2","v":0},{"$f":"(E20+E21)/2","v":0},{"$f":"(F20+F21)/2","v":0}]
["Working Capital",null,null,null,null,0]
["Rate Base",null,null,{"$f":"SUM(D22:D23)","v":0},{"$f":"SUM(E22:E23)","v":0},{"$f":"SUM(F22:F23)","v":0}]
[]
["Return on Rate Base",null,null,null,null,{"$f":"+D26-E26","v":0}]
[null,null,null,null,null,0]
["OM&A",null,null,null,null,0]
["Depreciation",null,null,null,null,0]
["PILs or Income Taxes",null,null,null,null,0]
[null,null,null,null,null,0]
["Less: Revenue Offsets",null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,0]
["Total Base Revenue Requirement",null,null,{"$f":"SUM(D26:D36)","v":0},{"$f":"SUM(E26:E36)","v":0},{"$f":"SUM(F26:F36)","v":0}]
[]
[]
["For  CGAAP or ASPE applications, the applicants must provide a summary of the dollar impacts of CGAAP or ASPE to each component of the revenue requirement (e.g. rate base, operating costs, etc.), including the overall impact on the proposed revenue requirement.  Accordingly, the applicants must identify financial differences and resulting revenue requirement impacts arising from making capitalization and depreciation expense policy changes under CGAAP or ASPE.  "]

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[null,"File Number:",{"$f":"EBNUMBER","v":0}]
[null,"Exhibit:"]
[null,"Tab:"]
[null,"Schedule:"]
[null,"Page:"]
[]
[null,"Date:"]
["Appendix 2-Z\nProposed Tariff of Rates and Charges"]
[]
["For each class, Applicants are required to copy and paste the class descriptions (located directly under the class name) and the description of the applicability of those rates (description is found under the class name and directly under the word \"APPLICATION\").  By using the drop-down lists located under the column labeled \"Rate Description\", please select the descriptions of the rates and charges that BEST MATCHES the descriptions on your most recent Board-Approved Tariff of Rates and Charges.  If the description is not found in the drop-down list, please enter the description in the green shaded cells under the correct class exactly as it appears on the tariff.   Please do not enter more than one \"Service Charge\" for each class for which a base monthly fixed charge applies.  All rate rider descriptions should begin with \"Rate Rider for...\"."]
["Select the appropriate rate classes as they appear on your most recent Board-Approved Tariff of Rates and Charges, including the MicroFit Class."]
[]
["How many classes are listed on your most recent Board-Approved Tariff of Rates and Charges?",null,5]
[]
["Select Your Rate Classes from the Blue Cells below.  \nPlease ensure that a rate class is assigned to each shaded cell."]
[]
[]
["Rate Class Classification"]
["Residential - R1"]
["Residential - R2"]
["Seasonal"]
["Street Lighting"]
["microFIT"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Once all blue shaded cells above are filled out, press the following button to create your tariff template"]
[]
[{"$f":"'LDC Info'!E14","v":0}]
["TARIFF OF RATES AND CHARGES"]
[{"$f":"\"Effective and Implementation Date January 1, 2015\"","v":"Effective and Implementation Date January 1, 2015"}]
[]
["This schedule supersedes and replaces all previously"]
["approved schedules of Rates, Charges and Loss Factors"]
[{"$f":"EBNUMBER","v":0}]
[]
["Residential - R1 SERVICE CLASSIFICATION"]
[]
["For the purposes of rates and charges, a residential service is defined in two ways:\ni) a dwelling occupied as a residence continuously for at least eight months of the year and, where the residential premises is located on a farm, includes other farm premises associated with the residential electricity meter, and\nii) consumers who are treated as residential-rate class customers under Ontario Regulation 445/07 (Reclassifying Certain Classes of Consumers as Residential-Rate Class Customers: Section 78 of the Ontario Energy Board Act, 1998) made under the Ontario Energy Board Act, 1998.\n\nRESIDENTIAL – R1\n\nThis classification refers to a Residential service with a demand of less than, or is forecast to be less than, 50 kilowatts, and which is billed on an energy basis.  Further servicing details are available in the distributor’s Conditions of Service.\n"]
["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 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.  In addition, the charges in the MONTHLY RATES AND CHARGES – Regulatory Component of this schedule do not apply to a customer that is an embedded wholesale market participant."]
["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."]
[]
["MONTHLY RATES AND CHARGES - Delivery Component"]
[]
["Service Charge",null,"$",24.03]
["Rate Rider for Smart Metering Entity Charge - effective until October 31, 2018",null,"$",0.79]
["Distribution Volumetric Rate",null,"$/kWh",3.3700000000000001E-2]
["Retail Transmission Rate - Network Service Rate",null,"$/kWh",7.1999999999999998E-3]
["Retail Transmission Rate - Line and Transformation Connection Service Rate",null,"$/kWh",5.1999999999999998E-3]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Rate Rider for the Disposition of Deferral/Variance Accounts (2014) - effective until December 31, 2015",null,"$/kWh",-1.29E-2]
["Rate Rider for the Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2015",null,"$/kWh",2.01E-2]
["Rate Rider for the the Recovery of Lost Revenue Adjustment (LRAM) - effective until December 31, 2015",null,"$/kWh",2.0000000000000001E-4]
["Rate Rider for the Disposition of Account 1575 & 1576 - effective until December 31, 2019",null,"$/kWh",-1.9E-3]
[]
[]
[]
["MONTHLY RATES AND CHARGES - Regulatory Component"]
[]
["Wholesale Market Service Rate",null,"$/kWh",4.4000000000000003E-3]
["Rural Rate Protection Charge",null,"$/kWh",1.2999999999999999E-3]
["Standard Supply Service - Administrative Charge (if applicable)",null,"$",0.25]
["Residential - R2 SERVICE CLASSIFICATION"]
[]
["This classification refers to a Residential service with a demand equal to or greater than, or is forecast to be equal to or greater than, 50 kilowatts, and which is billed on a demand basis.  Further servicing details are available in the distributor’s Conditions of Service."]
["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 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.  In addition, the charges in the MONTHLY RATES AND CHARGES – Regulatory Component of this schedule do not apply to a customer that is an embedded wholesale market participant."]
["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."]
[]
["MONTHLY RATES AND CHARGES - Delivery Component"]
[]
["Service Charge",null,"$",596.12]
["Distribution Volumetric Rate",null,"$/kW",3.2725]
["Retail Transmission Rate - Network Service Rate",null,"$/kW",2.7770000000000001]
["Retail Transmission Rate - Line and Transformation Connection Service Rate",null,"$/kW",1.9539]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Rate Rider for the Disposition of Deferral/Variance Accounts (2014) - effective until December 31, 2015",null,"$/kW",-5.4025999999999996]
["Rate Rider for the Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2015",null,"$/kW",8.4103999999999992]
["Rate Rider for the the Recovery of Lost Revenue Adjustment (LRAM) - effective until December 31, 2015",null,"$/kW",2.8999999999999998E-3]
["Rate Rider for the Disposition of Account 1575 & 1576 - effective until December 31, 2019",null,"$/kW",-0.78769999999999996]
[]
[]
[]
["MONTHLY RATES AND CHARGES - Regulatory Component"]
[]
["Wholesale Market Service Rate",null,"$/kWh",4.4000000000000003E-3]
["Rural Rate Protection Charge",null,"$/kWh",1.2999999999999999E-3]
["Standard Supply Service - Administrative Charge (if applicable)",null,"$",0.25]
["Seasonal SERVICE CLASSIFICATION"]
[]
["This classification includes all services supplied to single-family dwelling units for domestic purposes, which are occupied on a seasonal/intermittent basis.  A service is defined as Seasonal if occupancy is for a period of less than eight months of the year.  Further servicing details are available in the distributor’s Conditions of Service."]
["APPLICATION"]
[]
["The application of these rates and charges shall be in accordance with the Licence of the Distributor and any Code or Order of the Board, and amendments thereto as approved by the Board, which may be applicable to the administration of this schedule."]
["No rates and charges for the distribution of electricity and charges to meet the costs of any work or service done or furnished for the purpose of the distribution of electricity shall be made except as permitted by this schedule, unless required by the Distributor’s Licence or a Code or Order of the Board, and amendments thereto as approved by the Board, or as specified herein."]
["Unless specifically noted, this schedule does not contain any charges for the electricity commodity, be it under the Regulated Price Plan, a contract with a retailer or the wholesale market price, as applicable.  In addition, the charges in the MONTHLY RATES AND CHARGES – Regulatory Component of this schedule do not apply to a customer that is an embedded wholesale market participant."]
["It should be noted that this schedule does not list any charges, assessments or credits that are required by law to be invoiced by a distributor and that are not subject to Board approval, such as the Debt Retirement Charge, the Global Adjustment, the Ontario Clean Energy Benefit and the HST."]
[]
["MONTHLY RATES AND CHARGES - Delivery Component"]
[]
["Service Charge",null,"$",26.75]
["Rate Rider for Smart Metering Entity Charge - effective until October 31, 2018",null,"$",0.79]
["Distribution Volumetric Rate",null,"$/kWh",0.1323]
["Retail Transmission Rate - Network Service Rate",null,"$/kWh",7.1999999999999998E-3]
["Retail Transmission Rate - Line and Transformation Connection Service Rate",null,"$/kWh",5.1999999999999998E-3]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
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[]
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[]
["Smart Meter Deferred Revenue Rate Rider - effective until December 31, 2016",null,"$",3.57]
["Rate Rider for Deferral/Variance Account Disposition - effective until June 30, 2019",null,"$/kWh",3.0700000000000002E-2]
["Rate Rider for Stranded Meter Assets - effective until December 31, 2015",null,"$",2.27]
["Rate Rider for the Disposition of Deferral/Variance Accounts (2014) - effective until December 31, 2015",null,"$/kWh",-1.29E-2]
["Rate Rider for the Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2015",null,"$/kWh",2.01E-2]
["Rate Rider for the Disposition of Account 1575 & 1576 - effective until December 31, 2019",null,"$/kWh",-1.9E-3]
[]
["MONTHLY RATES AND CHARGES - Regulatory Component"]
[]
["Wholesale Market Service Rate",null,"$/kWh",4.4000000000000003E-3]
["Rural Rate Protection Charge",null,"$/kWh",1.2999999999999999E-3]
["Standard Supply Service - Administrative Charge (if applicable)",null,"$",0.25]
["Street Lighting SERVICE CLASSIFICATION"]
[]
["This classification refers to an account for roadway lighting.  The consumption for these unmetered accounts will be based on the calculated connection load times the calculated hours of use established in the approved OEB street lighting load shape template.  Further servicing details are available in the distributor’s Conditions of Service."]
["APPLICATION"]
[]
["The application of these rates and charges shall be in accordance with the Licence of the Distributor and any Code or Order of the Board, and amendments thereto as approved by the Board, which may be applicable to the administration of this schedule."]
["No rates and charges for the distribution of electricity and charges to meet the costs of any work or service done or furnished for the purpose of the distribution of electricity shall be made except as permitted by this schedule, unless required by the Distributor’s Licence or a Code or Order of the Board, and amendments thereto as approved by the Board, or as specified herein."]
["Unless specifically noted, this schedule does not contain any charges for the electricity commodity, be it under the Regulated Price Plan, a contract with a retailer or the wholesale market price, as applicable.  In addition, the charges in the MONTHLY RATES AND CHARGES – Regulatory Component of this schedule do not apply to a customer that is an embedded wholesale market participant."]
["It should be noted that this schedule does not list any charges, assessments or credits that are required by law to be invoiced by a distributor and that are not subject to Board approval, such as the Debt Retirement Charge, the Global Adjustment, the Ontario Clean Energy Benefit and the HST."]
[]
["MONTHLY RATES AND CHARGES - Delivery Component"]
[]
["Service Charge (per connection)",null,"$",0.98]
["Distribution Volumetric Rate",null,"$/kWh",0.18490000000000001]
["Retail Transmission Rate - Network Service Rate",null,"$/kW",2.0108999999999999]
["Retail Transmission Rate - Line and Transformation Connection Service Rate",null,"$/kW",1.4094]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Rate Rider for Deferral/Variance Account Disposition - effective until June 30, 2019",null,"$/kWh",-1.29E-2]
["Rate Rider for the Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2015",null,"$/kWh",2.01E-2]
["Rate Rider for the Disposition of Account 1575 & 1576 - effective until December 31, 2019",null,"$/kWh",-1.9E-3]
[]
[]
[]
[]
["MONTHLY RATES AND CHARGES - Regulatory Component"]
[]
["Wholesale Market Service Rate",null,"$/kWh",4.4000000000000003E-3]
["Rural Rate Protection Charge",null,"$/kWh",1.2999999999999999E-3]
["Standard Supply Service - Administrative Charge (if applicable)",null,"$",0.25]
["microFIT SERVICE CLASSIFICATION"]
[]
["This classification applies to an electricity generation facility contracted under the Ontario Power Authority’s microFIT program and connected to the distributor’s distribution system.  Further servicing details are available in the distributor’s Conditions of Service."]
["APPLICATION"]
[]
["The application of these rates and charges shall be in accordance with the Licence of the Distributor and any Code or Order of the Board, and amendments thereto as approved by the Board, which may be applicable to the administration of this schedule."]
["No rates and charges for the distribution of electricity and charges to meet the costs of any work or service done or furnished for the purpose of the distribution of electricity shall be made except as permitted by this schedule, unless required by the Distributor’s Licence or a Code or Order of the Board, and amendments thereto as approved by the Board, or as specified herein."]
["Unless specifically noted, this schedule does not contain any charges for the electricity commodity, be it under the Regulated Price Plan, a contract with a retailer or the wholesale market price, as applicable."]
["It should be noted that this schedule does not list any charges, assessments or credits that are required by law to be invoiced by a distributor and that are not subject to Board approval, such as the Debt Retirement Charge, the Global Adjustment, the Ontario Clean Energy Benefit and the HST."]
[]
["MONTHLY RATES AND CHARGES - Delivery Component"]
[]
["Service Charge",null,"$",5.4]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["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"]
[]
[]
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[]
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[]
[]
[]
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[]
[]
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[]
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[]
["Non-Payment of Account"]
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[]
["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,"$/cust.",0.3]
["Retailer-consolidated billing monthly credit, per customer, per retailer",null,"$/cust.",-0.3]
["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."]

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["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 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 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"]

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["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,"$/cust.",0.3]
["Retailer-consolidated billing monthly credit, per customer, per retailer",null,"$/cust.",-0.3]
["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":69,"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"]
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["lists2","n","n","n","n","n","n","n","n"]
["Sheet19","n","n","n","n","n","n","n","n"]