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[]
[]
[null,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,"Chapleau Public Utilities Corporation"]
[null,null,null,"Utility Name   ","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,"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","EB-2014-0099",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","Melissa Casson, Regulatory Manager",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   ","705-474-8100 xt: 300",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   ","mcasson@northbayhydro.com",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",2015,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",{"$f":"IF(ISBLANK(E24), \"\", E24-1)","v":2014},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Greater Sudbury Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Grimsby Power Inc."]
[null,null,null,"Last Rebasing Year",2010,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Guelph Hydro Electric Systems Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Haldimand County Hydro Inc."]
["Identify the accounting standard used for the test year"]
[null,null,null,null,"MIFRS"]
[]
["Did you update your depreciation and capitalization policies?"]
[null,null,null,null,"Yes"]
[]
["When did you update your depreciation and capitalization policies?"]
[null,null,null,null,"2001-01-01",2012]
[]
["Identify the year that the applicant has adopted or is expected to adopt IFRS for financial reporting purposes"]
[null,null,null,null,"2015 or Later"]
[]
[]
["Are you applying for cost recovery for the test and/or future year(s) for Green Energy initiatives?"]
[null,null,null,null,"No"]
[]
[{"$f":"\"Is \" & E14 & \" an embedded distributor?\"","v":"Is North Bay Hydro Distribution Limited an embedded distributor?"},null,null,null,"Yes"]
[]
[]
[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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[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. "]

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[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":"Table of Contents","index":3,"n_rows":39,"n_cols":6,"rows_kept":39,"cut":false,"hidden":false,"merged":[]}
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[]
[]
[]
[]
[]
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[]
[]
[1,"LDC Information Sheet",null,null,26,"App.2-FC: Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments"]
[2,"Index",null,null,27,"App.2-G: Service Reliability Indicators"]
[3,"Cost of Service Application Flowchart",null,null,28,"App.2-H: Other Operating Revenue"]
[4,"List of Key References",null,null,29,"App.2-I: Load Forecast CDM Adjustment Workform"]
[5,"App.2-AA: Capital Projects Table",null,null,30,"App.2-IA:  Actual and Forecast Load and Customer Data"]
[6,"App.2-AB: Capital Expenditures",null,null,31,"App.2-JA: OM&A Summary Analysis"]
[7,"App. 2-AC: Customer Engagement Worksheet",null,null,32,"App.2-JB: Recoverable OM&A Cost Driver Table"]
[8,"App.2-B: General Accounting Instructions",null,null,33,"App.2-JC: OMA Programs Table"]
[9,"App.2-BA: Fixed Asset Continuity Schedule",null,null,34,"App.2-K: Employee Costs"]
[10,"Appendix 2-BB: Service Life Comparison",null,null,35,"App.2-L: Recoverable OM&A Cost per Customer and per FTE"]
[11,"App.2-CA: 2012 Depreciation and Amortization Expense (Old CGAAP)",null,null,36,"App.2-M: Regulatory Costs Schedule"]
[12,"App.2-CB: 2012 Depreciation and Amortization Expense (New CGAAP)",null,null,37,"App.2-N: Shared Servcies and Corporate Cost Allocation"]
[13,"App.2-CC: 2013 Depreciation and Amortization Expense (New CGAAP)",null,null,38,"App.2-OA: Capital Structure and Cost of Capital"]
[14,"App.2-CD: 2014 Depreciation and Amortization Expense (MIFRS)",null,null,39,"App.2-OB: Debt Instruments"]
[15,"App.2-CE: 2015 Depreciation and Amortization Expense (MIFRS)",null,null,40,"App.2-P: Cost Allocation"]
[16,"App.2-CF: 2013 Depreciation and Amortization Expense (Old CGAAP)",null,null,41,"App.2-Q: Cost of Serving Embedded Distributor(s)"]
[17,"App.2-CG: 2013 Depreciation and Amortization Expense (New CGAAP)",null,null,42,"App.2-R: Loss Factors"]
[18,"App.2-CH: 2014 Depreciation and Amortization Expense (MIFRS)",null,null,43,"App.2-S: Stranded Meter Treatment"]
[19,"App.2-CI: 2015 Depreciation and Amortization Expense (MIFRS)",null,null,44,"App.2-TA: Account 1592, PILs and Tax Variances"]
[20,"App.2-D: Overhead Expenses",null,null,45,"App.2-TB: Account 1592, HST-OVAT Input Tax Credits"]
[21,"App.2-EA: Account 1575 PP&E Deferral Account (2015 IFRS Adopters)",null,null,46,"App.2-U: One-Time Incremental IFRS Transition Costs"]
[22,"App.2-EB: Account 1576 - Accounting Changes Under CGAAP (2012 Changes)",null,null,47,"App.2-V: Revenue Reconciliation"]
[23,"App.2-EC: Account 1576 - Accounting Changes Under CGAAP (2013 Changes)",null,null,48,"App.2-W: Bill Impacts"]
[24,"App.2-FA: Renewable Generation Connection Investment Summary",null,null,49,"App.2-Y: Transition to MIFRS Summary Impact"]
[25,"App.2-FB: Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments",null,null,50,"App. 2-Z: Tariff Schedule"]

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[null,null,null,null,null,null,null,"File Number:","EB-2014-0099"]
[null,null,null,null,null,null,null,"Exhibit:",2]
[]
[null,null,null,null,null,null,null,"Date:","2014-12-12"]
[]
[]
[]
[]
["Appendix 2-AA"]
["Capital Projects Table"]
[]
[]
[null,null,{"$f":"C14-C148","v":0},{"$f":"D14-D148","v":0},{"$f":"E14-E148","v":0},{"$f":"F14-F148","v":0},{"$f":"G14-G148+G146","v":0},{"$f":"H14-H148+H146","v":-1.280568540096283E-9}]
[null,null,6086019.4700000025,7018958.546000001,4641728.4299999988,5358224.0639999993,7143761.9675037768,7757956.0127224205]
["Projects",null,"2010 - Total Actual","2011 - Total Actual","2012 - Total Actual","2013 - Total Actual","2014 - Total Forecast","2015 - Total Forecast","Total by Project"]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
["System Renewal:"]
["Transformer Purchases - Various Jobs",null,353555.84657104779,306733.6117177807,167494.56831861997,154511.98461482156,262330.0381455092,284134.91300739121,{"$f":"SUM(C18:H18)","v":1528760.9623751706}]
["Major Betterment Projects"]
["Mercer Drive",null,293011.20198328968,3254.5004950806447,165.19211642346016,0,0,0,{"$f":"SUM(C20:H20)","v":296430.89459479379}]
["O'Brien Street - 44kV Line Extension",null,210977.78431973304,0,0,0,0,0,210977.78431973304]
["Norman Avenue",null,13779.054244064217,2295.8975419405651,0,915.7517633217725,286401.99460367369,0,303392.69815300027]
["Birch's Road - move 12kV to new pole line",null,3156.4803413494865,232480.13337263468,32286.9631830117,1251.3215215527757,0,0,269174.89841854869]
["Bond Street",null,0,0,0,60.539627335926099,142286.96211134587,0,142347.50173868181]
["Giroux Street",null,0,0,0,198603.20888285254,3630.5941701326069,0,202233.80305298514]
["Turret Complex - Madelena",null,0,0,0,105.21457245593865,0,529572.39618756925,529677.61076002521]
["Turret Complex - Melina Close",null,0,0,0,105.21457245593865,0,293305.9454009952,293411.15997345117]
["Turret Complex - Lake Heights",null,0,0,0,210.47145073111975,190379.95254086674,0,190590.42399159787]
["Turret Complex - Wickstead",null,0,0,0,105.21457245593865,0,436521.04424497875,436626.25881743472]
["Voltage Conversion Projects"]
["Timmins & Nipissing  - Upgrade Polelines for MS19",null,165702.6022672088,0,0,0,0,0,165702.6022672088]
["King Street West",null,0,0,0,959.17868677413321,167430.58114594017,0,168389.75983271431]
["Duke Street",null,111137.82737848759,103746.85375182616,0,0,0,0,214884.68113031375]
["Victoria Avenue",null,12648.595927368804,140364.60981962879,6925.0842179818947,0,0,0,159938.28996497949]
["Queen Street, including 3PH",null,0,1284.9738972789055,1870.0043887864701,856.49188701793014,146131.62160917162,0,150143.09178225492]
["Sixth Avenue",null,0,65078.698456148362,233.57593809728462,0,0,0,65312.274394245644]
["Old Callander Road",null,0,34240.323608554187,712070.19496474485,-2452.2885417522421,0,0,743858.23003154679]
["Graham Drive",null,0,141589.25250359802,80380.2192063697,12988.182648162589,0,0,234957.6543581303]
["Drew Street",null,0,5669.1682143993112,133863.59557179737,94588.514072267848,0,0,234121.27785846451]
["6F4 Area - Preparation for Voltage Conversion",null,0,0,43382.381112726922,56580.352630484223,0,0,99962.733743211138]
["Cassells Street",null,0,0,9229.0750702229525,141990.05866600061,0,0,151219.13373622356]
["MS # 5 - 22kV & Primary Removals",null,73518.671449102476,35317.013426846344,36.975096398691207,0,0,0,108872.65997234751]
["Worthington Street",null,305617.35186405806,562245.8988002768,93460.080188997177,4606.1518345683398,1816.6519962007849,0,967746.13468410121]
["NB TS Egress - including Angus",null,0,245370.29289171679,17323.531104790927,0,0,0,262693.82399650774]
["Angus Street",null,0,0,184627.01654172596,49088.848735488449,0,0,233715.86527721441]
["6F1 - Conversion"]
["Brookes Street",null,0,0,0,362.98392910010205,62810.583534496815,0,63173.567463596919]
["Hardy Street",null,0,0,0,251.46578957704034,90935.196169007395,0,91186.661958584431]
["Maher Street",null,0,0,0,242.01043897635586,96357.170307005508,0,96599.180745981866]
["Laurier Street",null,0,0,0,83311.480183231499,0,0,83311.480183231499]
["Franklin Street",null,0,0,0,1287.2920443636572,223400.44064870288,0,224687.73269306653]
["McGaughey Street",null,0,0,5350.4255548368292,132323.3164630165,364.84061639400591,0,138038.58263424734]
["Hammond Street",null,0,0,10544.453013029053,187744.7223282638,52270.779268221369,0,250559.95460951424]
["Metcalfe Street",null,0,0,650.66222154365448,43373.459473293056,356858.56177639676,0,400882.68347123347]
["Chippewa Street",null,0,0,0,189177.01756808092,0,0,189177.01756808092]
["MS21 Egress Work",null,0,0,0,112819.50882877821,364.86203791391864,0,113184.37086669213]
["Fourth Avenue",null,0,0,0,1399.8149470937265,0,147188.39599161316,148588.21093870688]
["Fifth Avenue",null,0,0,0,638.6803766482476,0,154232.31810343947,154870.9984800877]
["Fraser South - 12kV",null,0,0,0,0,0,116033.69330818557,116033.69330818557]
["McIntyre Street",null,0,0,0,1050.1256216905601,0,452968.96889401088,454019.09451570141]
["Ferguson Street",null,0,0,0,0,636.30482748833344,278779.54761902225,279415.85244651057]
["First Avenue",null,0,0,0,0,814.41405480289541,136126.12176439769,136940.53581920057]
["Regina Street",null,0,0,0,0,784.63814212417253,81247.553712805107,82032.191854929275]
["Main Street West",null,0,0,0,0,422.06820684091815,215216.96535647655,215639.03356331747]
["Sherbrooke Street",null,0,0,0,0,0,112821.91173099721,112821.91173099721]
["Second Avenue",null,77509.811991661409,112.83061725961477,125.51849409985016,0,0,0,77748.161103020873]
["Pinewood Voltage Conversion - Civil & Prep",null,1571932.4049725498,2913.012582003098,7049.745533258535,0,0,0,1581895.1630878113]
["Pinewood Voltage Conversion - Electrical",null,1140593.9885036955,217726.34488204028,18053.455911344943,0,0,0,1376373.7892970806]
["Minor Betterment Projects",null,69504.357218994715,89896.482867748884,120394.73414025189,251724.21467388285,86676.098847789821,106590.63748782812,724786.52523649624]
["Porcelain Switch & Insulator Replacement",null,65164.490877211923,21693.7019392277,100695.55838307236,8900.456899045872,101670.50456442547,0,298124.71266298334]
["Asset Management",null,40289.722241221636,182289.70450940935,1986.3902245600266,27751.591506921464,24065.931570659573,0,276383.34005277202]
["Distribution Substation Construction"]
["MS# 19 - Replacement MS# 5",null,68468.06,59.66,20190.63,0,0,0,88718.35]
["MS# 20 - Replacement MS# 12",null,68598.66,2058741.5999999999,40126.44,0,0,0,2167466.6999999997]
["MS# 21 - Replacement MS# 6",null,0,0,73961.56,1312183.5459999999,31906.75,0,1418051.8559999999]
["MS# 22 - Replacement MS# 9",null,0,0,0,0,679396,1781297.445522537,2460693.445522537]
["Distribution Substation Improvements & Rehabilitation"]
["MS# 8 ",null,194134.13,14480.439999999999,0,0,0,0,208614.57]
["MS# 14",null,7818.58,160717.97,104374.59,0,0,0,272911.14]
["MS# 15",null,0,0,0,0,226415.95136480633,0,226415.95136480633]
["MS# 16",null,0,0,9491.619999999999,798828.58,84375.679999999993,0,892695.87999999989]
["Distribution Substation Transformers"]
["8T1 Failure - December 2008 - Insurance Proceeds",null,-92392.040000000008,0,0,0,0,0,-92392.040000000008]
["17T1 Failure - October 2010",null,62525.710000000006,262229.42999999993,25726.75,333.42,0,0,{"$f":"SUM(C84:H84)","v":350815.30999999994}]
["13T2 Failure - October 2011",null,0,0,186033.97999999998,11567.87,0,0,197601.84999999998]
["MS# 1 - Transformer Replacement - T1",null,0,0,0,0,278506.31723268656,0,278506.31723268656]
["MS# 13 - Transformer Replacement - T1",null,0,0,0,0,0,271470.37553635798,271470.37553635798]
["Distribution Substation SCADA"]
["SCADA - implementation of new radio system for SCADA",null,0,0,2835,1440,368822.31723268656,0,373097.31723268656]
["Misc. Projects <$65k on individual project basis",null,347505.31495090044,164621.13597295561,102806.33424646179,115250.76833649247,200640.34038954676,71896.688323731243,1002720.5822200885]
[]
["Sub-Total, System Renewal",null,{"$f":"SUM(C18:C90)","v":5164758.6071019452},5055153.5418683542,2313746.3047431535,3997036.7376054525,4168904.1471148371,5469404.9221923379,{"$f":"SUM(I18:I90)","v":26169004.260626085}]
["System Service:"]
["Highway 11 North - Voltage Regulator Installation & Metering Upgrade",null,0,0,90347.032686538354,0,0,0,{"$f":"SUM(C94:H94)","v":90347.032686538354}]
["Copeland St. - 44kV Loadbreak Switches",null,64599.837241214322,0,0,0,0,0,64599.837241214322]
["IESO Meter Installations - 44kv Metering"]
["Bond St., O'Brien St., 15M1/15M2 for NBTS Conversion to 44kV",null,137585,103671.15999999997,3344.43,1831.4699999999996,0,0,246432.05999999997]
["Meters Installs and Upgrades - Smart Meters",null,111422.68000000001,100945.45000000001,43439.16,62040.239999999889,15000,15000,347847.52999999991]
["Capital Infrastructure Modernization",null,0,0,533.28,263.45,148141.48932861947,199213.17444348836,348151.39377210784]
["Misc. Projects <$65k on individual project basis"]
["Meters",null,38027.67,33543.630000000005,2760,41351.629999999997,10000,10000,135682.93]
["Substations, SCADA and Misc. Projects",null,22475.42,51185.399999999994,39757.279999999999,9986.4700000000012,22822.317232686546,15735.187768178992,161962.07500086553]
["Major & Minor Betterment Projects",null,22379.507450622106,371.43801356880289,20726.259518400726,25655.233487268248,9348.8716740116506,9851.110371370718,88332.420515242251]
["Feeder Conversion Projects - 5 Individual Projects <$65k/project",null,0,0,0,0,1466.6231212542793,123445.34007074343,124911.96319199771]
["18F1, 18F2, 18F3, 7F2, and 1F1"]
[]
["Sub-Total, System Service",null,{"$f":"SUM(C94:C104)","v":396490.11469183641},{"$f":"SUM(D94:D104)","v":289717.07801356883},200907.44220493909,141128.49348726813,206779.30135657193,373244.8126537815,1608267.2424079659]
["System Access:"]
["Transformer Purchases - Various Jobs",null,93439.223428952333,156987.60828221936,187612.34168138003,115376.88538517845,106872.38585449084,95112.862992608774,{"$f":"SUM(C109:H109)","v":755401.30762482982}]
["Major Betterment Projects"]
["Aerospace Park - 44kV & 12kV Line Extension",null,0,0,496321.25974904728,9124.6072467007161,0,0,505445.86699574802]
["Voodoo Cres. - 12.5kV and 44kV Line Extension",null,0,0,130919.03964471612,83482.04984619841,0,0,214401.08949091454]
["Minor Betterment Projects",null,292314.48379385442,207131.88842372681,268940.82550329511,288085.51136934734,198147.28410488032,230102.49442265948,1484722.4876177637]
["Bell FSA Project",null,0,0,0,459690.51510126283,744212.40469825908,0,1203902.919799522]
["Primary Services Projects",null,46683.266239172845,121507.65230548456,137329.38214363807,198662.97490300989,135951.67470436729,217820.07956131903,857955.02985699172]
["Gormanville Rd - OPP 44Kv Service & Other 44Kv Work",null,0,78298.03575574384,73.508903473532058,0,0,0,78371.544659217368]
["Aerospace Park - Condo Development",null,0,0,7833.1476936479667,182306.84381834109,0,0,190139.99151198906]
["100 Chippewa West - Memorial Gardens",null,0,0,0,92019.269160446958,0,0,92019.269160446958]
["Thompson Park - New Primary Service",76790.600000000006,0,0,0,81213.308904864112,0,0,81213.308904864112]
["Secondary Services",null,299562.59189871635,404424.86922994634,288463.42315051629,204300.84146014589,361791.68475943257,249364.87944428797,1807908.2899430455]
["Subdivisions",null,108128.98634585585,109429.40437335971,71947.841861246663,104728.59264237747,110975.23547908002,100973.14162186169,606183.20232378144]
["Road Relocations Projects",null,null,null,null,null,103218.11232852256,212218.1734951791,315436.28582370165]
["Algonquin Ave. - Cassels x Copeland",null,246093.96808288206,164.01595923642128,0,0,0,0,246257.98404211848]
["Front St. - McLeod x Second",null,161830.41659198844,0,0,0,0,0,161830.41659198844]
["Main St.",null,0,48407.898540445829,184610.41043914016,6307.2603597400011,0,0,239325.569339326]
["John St. ",null,0,0,90053.178961132144,176.53365805710487,0,0,90229.712619189246]
["Misc. <$65k on individual project basis",null,35206.871824796202,182131.32324791371,158670.9733206731,33059.629051609838,39698.567103335168,38112.016338386129,486879.38088671415]
[]
["Sub-Total, System Access",null,{"$f":"SUM(C109:C127)","v":1283259.8082062185},1308482.6961180763,2022775.3330519064,1858534.8229072804,1800867.3490323678,1143703.6478763022,{"$f":"SUM(I109:I127)","v":9417623.6571921539}]
["General Plant"]
["Building & General Office Upgrades, including Furniture",null,12656.32,13858,63237,11531.7,71115.87,26300,{"$f":"SUM(C131:H131)","v":198698.89}]
["HVAC System",null,0,0,4200,148769,149427,0,302396]
["Generator",null,0,0,0,0,166800,0,166800]
["Customer Service Entrance & Department Renovation",null,0,154297.4,149443.06,0,0,0,303740.45999999996]
["Operations Facility Upgrades - Garage, Yard, Driveway & Warehouse",null,0,0,17800,3945,126995,36651.870000000003,185391.87]
["Fleet Replacement - Bucket Trucks, Radial Boom Devices & Trailers",null,0,289661,137945.74,12207.02,100063,370000,909876.76]
["Fleet Replacement - Vehicles < 3 Ton",null,64702.7,73801.459999999992,116478.02,49093.65,53000,145000,502075.83]
["Work Equipment",null,27750.590000000004,66984.97,21427.27,74018.94,46999.759999999995,46150.759999999995,283332.29000000004]
["Servers, PC, Other Hardware",null,18782.61,162086.85,181607.58999999997,7832.1100000000006,80600,126500,577409.15999999992]
["Software",null,22619.989999999998,69045,88088.66,116065.49999999999,172210.53999999998,21000,489029.68999999994]
[]
["Sub-Total",null,{"$f":"SUM(C131:C141)","v":146512.21},829734.67999999993,780227.34,423462.92,967211.16999999993,771602.63,{"$f":"SUM(I131:I141)","v":3918750.9499999997}]
["Contributed Capital"]
["Contributed Capital from Customers",null,-905001.27,-464129.45,-675927.99,-1061938.9099999999,-1128076.8468546576,-503986.58961627388,{"$f":"SUM(C144:H144)","v":-4739061.0564709315}]
[]
["Sub-Total",null,{"$f":"SUM(C144:C145)","v":-905001.27},-464129.45,-675927.99,-1061938.9099999999,-1128076.8468546576,-503986.58961627388,-4739061.0564709315]
["Miscellaneous",null,0,0,0,0,0,0,0]
["Total",null,{"$f":"C146+C142+C129+C107+C92","v":6086019.4699999997},7018958.5459999992,4641728.43,5358224.0640000012,6015685.1206491189,7253969.4231061479,36374585.053755276]
["Less Renewable Generation Facility Assets and Other Non Rate-Regulated Utility Assets (input as negative)",null,0,0,0,0,0,0,0]
["Total",null,{"$f":"C148+C149","v":6086019.4699999997},7018958.5459999992,4641728.43,5358224.0640000012,6015685.1206491189,7253969.4231061479,36374585.053755276]

{"sheet":"App.2-AB_Capital Expenditures","index":5,"n_rows":32,"n_cols":21,"rows_kept":32,"cut":false,"hidden":false,"merged":[[12,16,12,20],[5,0,5,7],[6,0,6,7],[32,0,33,13],[29,0,30,13],[26,0,27,13],[9,0,12,0],[9,1,9,15],[12,1,12,2],[12,4,12,5],[12,7,12,8],[12,10,12,11],[12,13,12,14],[9,16,9,20],[10,1,10,3],[10,4,10,6],[10,18,11,18],[10,19,11,19],[10,20,11,20],[10,7,10,9],[10,10,10,12],[10,13,10,15],[10,16,11,16],[10,17,11,17]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,2]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-AB"]
["Table 2 - Capital Expenditure Summary from Chapter 5 Consolidated\nDistribution System Plan Filing Requirements"]
[]
["First year of Forecast Period:",{"$f":"TestYear","v":2015}]
["CATEGORY","Historical Period (previous plan1 & actual)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Forecast Period (planned)"]
[null,{"$f":"E11-1","v":2010},null,null,{"$f":"H11-1","v":2011},null,null,{"$f":"K11-1","v":2012},null,null,{"$f":"N11-1","v":2013},null,null,{"$f":"Q11-1","v":2014},null,null,{"$f":"B9","v":2015},{"$f":"Q11+1","v":2016},{"$f":"R11+1","v":2017},2018,2019]
[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","N/A",1283259.8082062185,{"$f":"IF(ISERROR((C14-B14)/B14),\"--\",(C14-B14)/B14)","v":"--"},"N/A",1308482.6961180763,{"$f":"IF(ISERROR((F14-E14)/E14),\"--\",(F14-E14)/E14)","v":"--"},"N/A",2022775.3330519064,{"$f":"IF(ISERROR((I14-H14)/H14),\"--\",(I14-H14)/H14)","v":"--"},"N/A",1858534.8229072804,{"$f":"IF(ISERROR((L14-K14)/K14),\"--\",(L14-K14)/K14)","v":"--"},"N/A",1800867.3490323678,{"$f":"IF(ISERROR((O14-N14)/N14),\"--\",(O14-N14)/N14)","v":"--"},1143703.6478763022,1166577.7208338284,1189909.275250505,1213707.4607555149,1237981.6099706255]
["System Renewal","N/A",5164758.6071019452,{"$f":"IF(ISERROR((C15-B15)/B15),\"--\",(C15-B15)/B15)","v":"--"},"N/A",5055153.5418683542,{"$f":"IF(ISERROR((F15-E15)/E15),\"--\",(F15-E15)/E15)","v":"--"},"N/A",2313746.3047431535,{"$f":"IF(ISERROR((I15-H15)/H15),\"--\",(I15-H15)/H15)","v":"--"},"N/A",3997036.7376054525,{"$f":"IF(ISERROR((L15-K15)/K15),\"--\",(L15-K15)/K15)","v":"--"},"N/A",4168904.1471148371,{"$f":"IF(ISERROR((O15-N15)/N15),\"--\",(O15-N15)/N15)","v":"--"},5469404.9221923379,4180343.1795158279,4235740.7675649375,4266049.2461916758,4054266.1631377749]
["System Service","N/A",396490.11469183641,"--","N/A",289717.07801356883,"--","N/A",200907.44220493909,"--","N/A",141128.49348726813,"--","N/A",206779.30135657196,"--",373244.81265378156,214742.62745006109,127301.7799990623,89043.515599043545,135917.98591102441]
["General Plant","N/A",146512.21,"--","N/A",829734.67999999993,"--","N/A",780227.34,"--","N/A",423462.92,"--","N/A",967211.16999999993,"--",771602.63,373400,549000,350700,642000]
["TOTAL EXPENDITURE",{"$f":"SUM(B14:B17)","v":0},{"$f":"SUM(C14:C17)","v":6991020.7400000002},"--",0,7483087.9959999993,"--",0,5317656.419999999,"--",0,6420162.9740000004,"--",0,7143761.9675037768,"--",7757956.0127224224,5935063.5277997172,6101951.8228145046,5919500.2225462338,{"$f":"SUM(U14:U17)","v":6070165.7590194251}]
["System O&M",null,1936424.080000001,"--",null,2069185,"--",null,2131247,"--",null,2295159,"--",null,2497109,"--",2809535.7432488697]
[]
["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):",null,null,null,null,null,null,null,null,null,null,null,null,6]
[]
["Explanatory Notes on Variances (complete only if applicable)"]
["Notes on shifts in forecast vs. historical 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-AC_Customer Engageme ","index":6,"n_rows":32,"n_cols":3,"rows_kept":32,"cut":false,"hidden":false,"merged":[[5,0,5,2],[6,0,6,2]]}
[null,"File Number:","EB-2014-0099"]
[null,"Exhibit:",1]
[]
[null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-AC"]
["Customer Engagement Activities Summary"]
[]
["Provide a list of customer engagement activities","Provide a list of customer needs and preferences identified through each engagement activity","Actions taken to respond to identified needs and preferences.  If no action was taken, explain why."]
["15,000-20,000 customer walk ins per year to office for service","Pay a bill, arrange payment terms, account set up, general inquiries, new servce\n2.","Maintain this service option including an ability to make payment in-person. Trained all front office staff to handle majority of issues"]
["25,000 - 27,000 phone calls per year","Need to explain the bill, need to make payment arrangements, account balances, billing inquiries\n2.","Trained all front office staff to handle inquiries"]
["Annual vegetation control program, 4000-6000 customers/year","1, Need to confirm scope of work on each property to safely establish right of way\n2.","Sign off from each peoperty owner for medium to heavy trimming and removals"]
["Locating electrical infrastructure, 2,300-4,000 requests per year","1, Need to build new infrastructure requires electrical plant to be safely located so construction can proceed\n2.","Automated the locate process to handle call volume."]
["Keeping customers informed on system performance","1, Customer request for information on power outages\n2.","Web-based Power Outage Map with social media updates"]
["Business Customer Engagement","Need to control electricity consumption, need to understand the bill, need to reduce electricity costs","Business customer breakfast sessions, meetings through Chamber of Commerce, individual customer meetings, provide expert advise on metering, supply and power qaulity issues"]
["Grade 6 Environmental Program","Need for future electricity consumers to understand Ontario's electrical system","Smart Grid Smart Kids interactive program offered to all Boards of Education across the City"]
["Electrical Safety Awareness training","Need for elementary students  to understand and respect electrical system hazards","Offer an in-classroom program for all JK through Grade 8 classes in the City of North Bay"]
["Working with customers on economic development activities","Need for coordinated, multi utility infrastructure development according to customer schedule and budgets","Core membership in City of North Bay's Development Application Review Team, annual utility coordination meeting to minimize adverse customer impact"]
["Customer Demand Work","Customer require new services, service upgrades, increased transformation, sevice new developments including subdivisions","Requets are managed through a customer que with appropriate prioritzation"]
["Trouble call response","Customer need for power restoration","24/7 coverage with ability to call in necessary resources to respond to most contingency situations"]
["Participation in conservation programs","Customers need to replace building systems and infrastructure and reduce electrcity costs","Provide all OPA programs in demand with local resources"]
["Annual Christmas Walk","Need to support Downtown Improvement Association (local merchants), our City and to raise awareness about seasonal conservation tips","Deploy staff and equipment to offer bucket truck rides and one-on-one interaction on the value of North Bay Hydro"]
["Roving Energy Managers","Need for technical expertise to identify and implement complex industrial conservation projects","NBHDL obtained special approval from the OPA to engage 2 Energy Managers"]
["North Bay Regional Health Centre Cogeneration Project","Need for customer to have more back up power, hedge against commodity price volatility and increase thermal supply","NBHDL worked with 3 Energy Ministers, the OPA, OEB, IESO for 4 years to have cogeneration included as a conservation technology as originally intended by the Minister"]
["Business Customer Engagement Survey Fall 2013","Customers confirmed they are satisfied with level of reliability of the local system, are unclear what is driving electricity pricing, are unclear how to read their bill  and do not use NBHDL's website","The bill format has been updated to make it easier to read and the website has been re-vamped with updated information. Findings will be integrated into future communication initiatives"]
["Joint Chamber of Commerce Business Customer Survey","Customers identified expected changes in electricity consumption, knowledge and awareness of conservation programs, communication preferences and impressions on reliability","Used the information to validate utility load profile and determine that all media channels must be used for communication purposes as there are no preferences"]
["Business Customer Focus Group","Customers need confidence in the entire electricity system to deliver value and to convince them they are not victims, rather they do have control","Developing a targeted communication plan for 2015"]
["Residential Customer Focus Group","Customers need confidence in the entire electricity system to deliver value and to convince them they are not victims, rather they do have control","Developing a targeted communication plan for 2015, bill format was revamped and website content improved."]
["UtilityPulse Customer Satisfaction Survey","Customers want low price and high value, customer service, company leadership, the business to be a good corporate steward, operational effectiveness and power quality/reliability. Customers require various communication channels to be kept informed","Working on a communication plan in 2015 that provides information on cost control, electricity cost drivers and value the industyr provides consumers"]
["Innovative Research - Customer Consultation Fall 2014","Customers want continued delivery of high quality services, reliability of service, affordable electricity costs, assistance to reduce consumption, thereby costs, communication through a variety of channels, Business to be customer centric including timely service that solves their problems and professional interactions with highly skilled and experienced personnel.","Refer to Exhibit 1 - NBHDL's Response to Customer Prefrences"]
[]
["Note:  Use \"ALT-ENTER\" to go to the next line within a cell"]

{"sheet":"App.2-B_Acct Instructions","index":7,"n_rows":66,"n_cols":6,"rows_kept":66,"cut":false,"hidden":false,"merged":[[57,0,57,13],[59,0,59,13],[0,0,0,10],[1,0,1,10],[65,0,67,10],[5,0,5,10],[10,0,14,0],[9,4,9,5],[16,0,18,10],[19,0,21,10],[24,0,24,18],[33,0,35,10],[33,11,35,18],[41,0,43,10],[41,11,43,18],[27,0,29,10],[52,0,52,13],[55,0,55,18],[72,0,72,10],[72,11,72,18],[73,0,73,10],[73,11,73,18],[82,0,82,10],[82,11,82,18],[83,0,83,10],[83,11,83,18],[84,0,84,10],[74,11,74,18],[74,0,74,10],[75,11,75,18],[76,0,76,10],[76,11,76,18],[77,0,77,10],[77,11,77,18],[78,0,78,10],[78,11,78,18],[84,11,84,18],[79,0,79,10],[79,11,79,18],[80,0,80,10],[80,11,80,18],[81,0,81,10],[81,11,81,18],[89,0,89,10],[89,11,89,18],[87,0,87,10],[87,11,87,18],[85,0,85,10],[85,11,85,18],[86,0,86,10],[86,11,86,18],[92,11,92,18],[93,0,93,10],[93,11,93,18],[94,0,94,10],[94,11,94,18],[90,11,90,18],[91,0,91,10],[91,11,91,18],[88,0,88,10],[88,11,88,18],[90,0,90,10],[98,0,98,10],[98,11,98,18],[99,0,99,10],[99,11,99,18],[100,0,100,10],[100,11,100,18],[95,0,95,10],[95,11,95,18],[96,0,96,10],[96,11,96,18],[97,0,97,10],[97,11,97,18],[104,0,104,10],[104,11,104,18],[105,0,105,10],[105,11,105,18],[106,0,106,10],[106,11,106,18],[101,0,101,10],[101,11,101,18],[102,0,102,10],[102,11,102,18],[103,0,103,10],[103,11,103,18],[125,0,125,10],[125,11,125,18],[122,0,122,10],[122,11,122,18],[123,0,123,10],[123,11,123,18],[124,0,124,10],[124,11,124,18],[119,0,119,10],[119,11,119,18],[120,0,120,10],[120,11,120,18],[121,0,121,10],[121,11,121,18],[116,0,116,10],[116,11,116,18],[117,0,117,10],[117,11,117,18],[118,0,118,10],[118,11,118,18],[113,0,113,10],[113,11,113,18],[114,0,114,10],[114,11,114,18],[115,0,115,10],[115,11,115,18],[110,0,110,10],[110,11,110,18],[111,0,111,10],[111,11,111,18],[112,0,112,10],[112,11,112,18],[107,0,107,10],[107,11,107,18],[108,0,108,10],[108,11,108,18],[109,0,109,10],[109,11,109,18]]}
["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 of each appendix."]
[]
["The typical applicant is expected to have made capitalization and depreciation policy changes under CGAAP as permitted by the Board on January 1, 2012 or mandated by the Board by January 1, 2013, and adopts IFRS for reporting purposes on January 1, 2015 (transition date January 1, 2014).  In general, applicants under the two scenarios should provide the following information in the appendices:"]
[]
[]
[null,null,null,null,"Accounting Policy Changes in 2012 and Adopts IFRS in 2015","Accounting Policy Changes in 2013 and Adopts IFRS in 2015"]
[null,null,null,null,"(Date of Transition to IFRS 2014)"]
["Information to be filed in 2015 CoS Application",2015,"Test",null,"MIFRS","MIFRS"]
[null,2014,"Bridge",null," MIFRS and Revised CGAAP*"," MIFRS and Revised CGAAP*"]
[null,2013,"Historical",null,"Revised CGAAP","CGAAP and Revised CGAAP"]
[null,2012,"Historical",null,"CGAAP and Revised CGAAP","CGAAP"]
[null,"2011 and Prior","Historical",null,"CGAAP","CGAAP"]
[]
["1) For the year that the applicant implemented changes to its capitalization and depreciation policies (2012 or 2013), the applicant must file two appendices, one before and one after the policy changes."]
[]
[]
["2)  For the transition year (2014), the applicant may file two appendices, one under Revised CGAAP and one under MIFRS depending, on the materiality of impacts.  See the specific instructions under each appendix below for further details."]
[]
[]
[]
[]
["Appendix 2-BA - Fixed Asset Schedule "]
[]
["Applicants are to provide Appendix 2-BA in accordance with the years and corresponding accounting standards noted in the above table to provide a year over year continuity in fixed assets."]
["*For the transition year (2014), the applicant should file two appendices, one under Revised CGAAP and one under MIFRS if the change between Revised CGAAP and MIFRS is material.  If the change from the accounting standards is not material, the applicant may choose to only provide one appendix under MIFRS.  The applicant must also indicate the fixed asset net book value balance under Revised CGAAP, the total dollar value of the change and explain why it is not material."]
[]
[]
[]
["Regulatory Gross Assets of Property, Plant and Equipment"]
[]
["For an applicant that is adopting IFRS on January 1, 2015 for financial reporting purposes, the applicant must establish the continuity of historic cost by using the December 31, 2013 regulatory gross assets of property, plant and equipment as the opening January 1, 2014 regulatory gross assets.  The applicant must provide schedules (including Appendix 2-BA, Fixed Asset Continuity Schedule) which must identify the following details to substantiate the continuity of historic cost for regulatory purposes: "]
[]
[]
["·         December 31, 2013 regulatory gross assets of property, plant and equipment, by asset class; and"]
["·         January 1, 2014 regulatory gross assets of property, plant and equipment, by asset class."]
[]
["Accumulated Depreciation"]
[]
["For an applicant that is adopting IFRS on January 1, 2015 for financial reporting purposes, the applicant must establish the continuity of historic cost by using the December 31, 2013 regulatory accumulated depreciation as the opening January 1, 2014 regulatory accumulated depreciation.  The applicant must provide schedules (including Appendix 2-BA, Fixed Asset Continuity Schedule) which must identify the following details to substantiate the continuity of historic cost for regulatory purposes: "]
[]
[]
["·         December 31, 2013 regulatory accumulated depreciation, by asset class; and"]
["·         January 1, 2014 regulatory accumulated depreciation, by asset class."]
[]
["Appendix 2-C - Depreciation and Amortization "]
[]
["Applicants are to provide Appendix 2-C starting in the year capitalization and depreciation policy changes were implemented in accordance with the years and corresponding accounting standards listed in the above table.  "]
["If an applicant changed capitalization and depreciation policies effective January 1, 2012 and will adopt IFRS for reporting purposes effective January 1, 2015, the applicant must complete Appendix 2-CA to 2-CE (inclusive)."]
["If an applicant changed capitalization and depreciation policies effective January 1, 2013 and will adopt IFRS for reporting purposes effective January 1, 2015, the applicant must complete Appendix 2-CF to 2-CI (inclusive)."]
["*Depreciation accounting policy changes were mandated by the Board by January 1, 2013.  These accounting changes should be implemented consistent with the Board’s regulatory accounting policies as set out for MIFRS as contained in the Report of the Board, Transition to International Financial Reporting Standards (EB-2008-0408), the Depreciation Study for Use by Electricity Distributors (EB-2010-0178) and the Revised 2012 Accounting Procedures Handbook for Electricity Distributors.  In general, no further changes to an applicant's depreciation policy (i.e.  assets' service lives) are expected after the Board mandated changes by January 1, 2013.  The set of Appendix CA to CI assumes this to be the case.  If the applicant has made any changes to its depreciation policy subsequent to the Board mandated changes,  applicants must identify the change, explain the nature of the change, the reason for the change, quantify the impact of the change, and quantify the depreciation expense before and after the change."]
[]
[]
["Appendix 2-E - Account 1575, IFRS-CGAAP Transitional PP&E Amounts (2-EA), Account 1576, Accounting Changes Under CGAAP (2-EB, 2-EC)"]
[]
["If an applicant changed capitalization and depreciation policies effective January 1, 2012 and will adopt IFRS for reporting purposes effective January 1, 2015, the applicant must complete Appendix 2-EA and 2-EB.  If the applicant does not make any further PP&E accounting policy changes beyond the capitalization and depreciation policy changes as permitted by the Board on January 1, 2012 (i.e. no further changes made on transition to IFRS), the applicant must indicate this and does not need to complete Appendix 2-EA."]
[]
["If an applicant changed capitalization and depreciation policies effective January 1, 2013 and will adopt IFRS for reporting purposes effective January 1, 2015, the applicant must complete Appendix 2-EA  and 2-EC.   If the applicant does not make any further PP&E accounting policy changes beyond the capitalization and depreciation policy changes as mandated by the Board by January 1, 2013 (i.e. no further changes made on transition to IFRS), the applicant must indicate this and does not need to complete Appendix 2-EA."]
[]
["Please refer to section 2.12.4 and 2.12.5 of the Filing Requirements for further details."]
[]
["Appendix 2-YA - Summary of Impacts to Revenue Requirement from Transition to MIFRS"]
[]
["For  applicants adopting MIFRS, the applicants must provide a summary of the dollar impacts of  MIFRS 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  MIFRS  as compared to CGAAP prior to capitalization and depreciation policy changes.  "]

{"sheet":"App.2-BA_Fixed Asset Cont-2010","index":8,"n_rows":82,"n_cols":13,"rows_kept":82,"cut":false,"hidden":false,"merged":[[81,1,82,12],[72,1,73,12],[75,1,75,12],[5,0,5,12],[6,0,6,12],[11,3,11,6],[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:","EB-2014-0099"]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP"]
[null,null,null,null,"Year ",2010]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally Acct 1925)",0,0,0,{"$f":"D14+E14+F14","v":0},null,0,0,0,{"$f":"I14+J14+K14","v":0},{"$f":"G14+L14","v":0}]
[50,1611,"Computer Software (Formally Acct 1925)",983375.7,22619.989999999998,0,{"$f":"D15+E15+F15","v":1005995.69},null,-848666.95499999996,-41971.377,0,{"$f":"I15+J15+K15","v":-890638.33199999994},{"$f":"G15+L15","v":115357.35800000001}]
["CEC",1612,"Land Rights (Formally Acct 1906)",0,0,0,{"$f":"D16+E16+F16","v":0},null,0,0,0,{"$f":"I16+J16+K16","v":0},{"$f":"G16+L16","v":0}]
["N/A",1805,"Land",368562.01,71626.2,0,{"$f":"D17+E17+F17","v":440188.21},null,0,0,0,{"$f":"I17+J17+K17","v":0},{"$f":"G17+L17","v":440188.21}]
[47,1808,"Buildings",769640.81,0,0,{"$f":"D18+E18+F18","v":769640.81},null,-279984.76,-13488.9,0,{"$f":"I18+J18+K18","v":-293473.66000000003},{"$f":"G18+L18","v":476167.15}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",9124701.540000001,266960.62999999995,0,9391662.1700000018,null,-3606886.18,-280490.90999999997,0,-3887377.0900000003,5504285.0800000019]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",16838395.650000002,937492.95000000007,0,17775888.600000001,null,-9803634.6011999995,-534610.36699999997,0,-10338244.9682,7437643.6318000015]
[47,1835,"Overhead Conductors & Devices",13398339.77,606203.76,0,14004543.529999999,null,-7442542.1831999999,-433939.72159999999,0,-7876481.9047999997,6128061.6251999997]
[47,1840,"Underground Conduit",469101.74,123797.87000000001,0,592899.61,null,-86847.626000000004,-21239.249400000001,0,-108086.8754,484812.73459999997]
[47,1845,"Underground Conductors & Devices",6195879.0599999996,286427.64,0,6482306.6999999993,null,-3962259.11404503,-231994.70784502901,0,-4194253.8218900589,2288052.8781099403]
[47,1850,"Line Transformers",13954575.49,771184.34000000008,0,14725759.83,null,-8081955.7050000001,-443296.74459999998,0,-8525252.4495999999,6200507.3804000001]
[47,1855,"Services (Overhead & Underground)",12521188.24,3512091.89,0,16033280.130000001,null,-5001147.6876793001,-531144.79687930294,0,-5532292.4845586028,10500987.645441398]
[47,1860,"Meters",3607922.96,146107.73000000001,0,3754030.69,null,-2393625.4709999999,-109055.58300000001,0,-2502681.054,1251349.6359999999]
[47,1860,"Meters (Smart Meters)",0,111422.68,0,111422.68,null,0,-2228.4535999999998,0,-2228.4535999999998,109194.2264]
["N/A",1905,"Land",86550.51,0,0,86550.51,null,0,0,0,0,86550.51]
[47,1908,"Buildings & Fixtures",2027034.5,12656.319999999998,0,2039690.82,null,-1054395.9154000001,-64445.307200000003,0,-1118841.2226,920849.59740000009]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",315127.03999999998,0,0,315127.03999999998,null,-275235.96799999999,-6010.9939999999997,0,-281246.962,33880.07799999998]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[50,1920,"Computer Equipment - Hardware",585436.55999999994,27417.21,0,612853.7699999999,null,-528377.50699999998,-25284.631000000001,0,-553662.13800000004,59191.631999999867]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,null,0,0,0,0,0]
[10,1930,"Transportation Equipment",2379846.4300000002,64702.689999999995,-79732.94,2364816.1800000002,null,-1369062.75425,-203184.24025,79732.94,-1492514.0545000001,872302.12550000008]
[8,1935,"Stores Equipment",75195.87,0,0,75195.87,null,-75195.87,0,0,-75195.87,0]
[8,1940,"Tools, Shop & Garage Equipment",1106955.6099999999,27750.590000000004,0,1134706.2,null,-930279.22549999994,-28481.094499999999,0,-958760.32,175945.88]
[8,1945,"Measurement & Testing Equipment",8634.6,0,-8634.6,0,null,-431.73,0,431.73,0,0]
[8,1950,"Power Operated Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",101870.61,0,0,101870.61,null,-68978.348499999993,-6896.192,0,-75874.540499999988,25996.069500000012]
[8,1955,"Communication Equipment (Smart Meters)",null,0,0,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",18079.150000000001,0,0,18079.150000000001,null,-6216.5225,-1808.0150000000001,0,-8024.5375000000004,10054.612500000001]
[47,1970,"Load Management Controls Customer Premises",403930.62,0,0,403930.62,null,-403930.62,0,0,-403930.62,0]
[47,1975,"Load Management Controls Utility Premises",165151.45000000001,0,0,165151.45000000001,null,-165151.45000000001,0,0,-165151.45000000001,0]
[47,1980,"System Supervisor Equipment",1232487.1100000001,11193.18,0,1243680.29,null,-889816.58600000001,-73707.539333333305,0,-963524.12533333327,280156.16466666677]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",53060.28,0,0,53060.28,null,-17128.03,-2461.21,0,-19589.239999999998,33471.040000000001]
[47,1995,"Contributions & Grants",-6191811.1700000009,-905001.26999999979,0,-7096812.4400000004,null,1020087.6692,265774.185,0,1285861.8541999999,-5810950.5858000005]
[47,2440,"Deferred Revenue5",0,0,0,null,null,0,0,0]
[null,null,null,null,null,null,0,null,null,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D14:D55)","v":80599232.14000003},{"$f":"SUM(E14:E55)","v":6094654.4000000004},{"$f":"SUM(F14:F55)","v":-88367.540000000008},{"$f":"SUM(G14:G55)","v":86605519.000000045},null,{"$f":"SUM(I14:I55)","v":-46271663.141074322},{"$f":"SUM(J14:J55)","v":-2789965.8492076658},{"$f":"SUM(K14:K55)","v":80164.67},{"$f":"SUM(L14:L55)","v":-48981464.320281982},{"$f":"SUM(M14:M55)","v":37624054.67971801}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",0,0,0,{"$f":"D57+E57+F57","v":0},null,0,0,0,{"$f":"I57+J57+K57","v":0},{"$f":"G57+L57","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",0,0,0,0,null,0,0,0,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D56:D58)","v":80599232.14000003},{"$f":"SUM(E56:E58)","v":6094654.4000000004},-88367.540000000008,86605519.000000045,null,{"$f":"SUM(I56:I58)","v":-46271663.141074322},-2789965.8492076658,80164.67,-48981464.320281982,37624054.67971801]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J59+J60","v":-2789965.8492076658}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-129021]
[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":-2660944.8492076658}]
[]
["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 (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_Fixed Asset Cont-2011","index":9,"n_rows":82,"n_cols":13,"rows_kept":82,"cut":false,"hidden":false,"merged":[[72,1,73,12],[75,1,75,12],[81,1,82,12],[5,0,5,12],[6,0,6,12],[11,3,11,6],[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:","EB-2014-0099"]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP"]
[null,null,null,null,"Year ",2011]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally Acct 1925)",0,0,0,{"$f":"D14+E14+F14","v":0},null,0,0,0,{"$f":"I14+J14+K14","v":0},{"$f":"G14+L14","v":0}]
[50,1611,"Computer Software (Formally Acct 1925)",1005995.69,92399.39,0,{"$f":"D15+E15+F15","v":1098395.0799999998},null,-890638.33199999994,-48860.319000000003,0,{"$f":"I15+J15+K15","v":-939498.65099999995},{"$f":"G15+L15","v":158896.42899999989}]
["CEC",1612,"Land Rights (Formally Acct 1906)",0,0,0,{"$f":"D16+E16+F16","v":0},null,0,0,0,{"$f":"I16+J16+K16","v":0},{"$f":"G16+L16","v":0}]
["N/A",1805,"Land",440188.21,6305.09,0,{"$f":"D17+E17+F17","v":446493.30000000005},null,0,0,0,{"$f":"I17+J17+K17","v":0},{"$f":"G17+L17","v":446493.30000000005}]
[47,1808,"Buildings",769640.81,0,0,{"$f":"D18+E18+F18","v":769640.81},null,-293473.66000000003,-13488.9,0,{"$f":"I18+J18+K18","v":-306962.56000000006},{"$f":"G18+L18","v":462678.25}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",9391662.1700000018,2508924.19,-56180.73,11844405.630000001,null,-3887377.0900000003,-323109.43783333298,53960.26,-4156526.2678333335,7687879.3621666674]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",17775888.600000001,1145472.6900000002,0,18921361.290000003,null,-10338244.9682,-566593.14540000004,0,-10904838.113600001,8016523.1764000021]
[47,1835,"Overhead Conductors & Devices",14004543.529999999,813817.03,0,14818360.559999999,null,-7876481.9047999997,-455624.4374,0,-8332106.3421999998,6486254.2177999988]
[47,1840,"Underground Conduit",592899.61,174098.75,0,766998.36,null,-108086.8754,-27197.181799999998,0,-135284.05720000001,631714.30279999995]
[47,1845,"Underground Conductors & Devices",6482306.6999999993,272928.40000000002,0,6755235.0999999996,null,-4194253.8218900589,-234042.1556,0,-4428295.9774900591,2326939.1225099405]
[47,1850,"Line Transformers",14725759.83,646897.24999999988,0,15372657.08,null,-8525252.4495999999,-450263.12760000001,0,-8975515.5771999992,6397141.5028000008]
[47,1855,"Services (Overhead & Underground)",16033280.130000001,888694.72,0,16921974.850000001,null,-5532292.4845586028,-611027.85279999999,0,-6143320.3373586033,10778654.512641398]
[47,1860,"Meters",3754030.69,44077.919999999998,0,3798108.61,null,-2502681.054,-107978.7782,0,-2610659.8322000001,1187448.7777999998]
[47,1860,"Meters (Smart Meters)",111422.68,100945.45,0,212368.13,null,-2228.4535999999998,-6475.8161999999993,0,-8704.2697999999982,203663.8602]
["N/A",1905,"Land",86550.51,0,0,86550.51,null,0,0,0,0,86550.51]
[47,1908,"Buildings & Fixtures",2039690.82,142738.4,0,2182429.2200000002,null,-1118841.2226,-67553.2016,0,-1186394.4242,996034.7958000002]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",315127.03999999998,24090,0,339217.04,null,-281246.962,-7157.4930000000004,0,-288404.45500000002,50812.584999999963]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[50,1920,"Computer Equipment - Hardware",612853.7699999999,135798.00999999998,0,748651.77999999991,null,-553662.13800000004,-34317.233,0,-587979.37100000004,160672.40899999987]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,null,0,0,0,0,0]
[10,1930,"Transportation Equipment",2364816.1800000002,363462.41,-332424.77,2395853.8200000003,null,-1492514.0545000001,-209086.48074999999,330011.15999999997,-1371589.3752500003,1024264.44475]
[8,1935,"Stores Equipment",75195.87,0,0,75195.87,null,-75195.87,0,0,-75195.87,0]
[8,1940,"Tools, Shop & Garage Equipment",1134706.2,71247.320000000007,0,1205953.52,null,-958760.32,-32556.99,0,-991317.30999999994,214636.21000000008]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",101870.61,0,0,101870.61,null,-75874.540499999988,-6313.4070000000002,0,-82187.947499999995,19682.662500000006]
[8,1955,"Communication Equipment (Smart Meters)",null,0,0,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",18079.150000000001,0,0,18079.150000000001,null,-8024.5375000000004,0,0,-8024.5375000000004,10054.612500000001]
[47,1970,"Load Management Controls Customer Premises",403930.62,0,0,403930.62,null,-403930.62,0,0,-403930.62,0]
[47,1975,"Load Management Controls Utility Premises",165151.45000000001,0,0,165151.45000000001,null,-165151.45000000001,0,0,-165151.45000000001,0]
[47,1980,"System Supervisor Equipment",1243680.29,51185.4,0,1294865.69,null,-963524.12533333327,-48235.4866666667,0,-1011759.612,283106.07799999998]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",53060.28,0,0,53060.28,null,-19589.239999999998,-2045.39,0,-21634.629999999997,31425.65]
[47,1995,"Contributions & Grants",-7096812.4400000004,-464129.44999999995,0,-7560941.8900000006,null,1285861.8541999999,293156.23139999999,0,1579018.0855999999,-5981923.8044000007]
[47,2440,"Deferred Revenue5",0,0,0,null,null,0,0,0]
[null,null,null,null,null,null,0,null,null,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D14:D55)","v":86605519.000000045},{"$f":"SUM(E14:E55)","v":7018952.9700000016},{"$f":"SUM(F14:F55)","v":-388605.5},{"$f":"SUM(G14:G55)","v":93235866.470000029},null,{"$f":"SUM(I14:I55)","v":-48981464.320281982},{"$f":"SUM(J14:J55)","v":-2958770.6024499997},{"$f":"SUM(K14:K55)","v":383971.42},{"$f":"SUM(L14:L55)","v":-51556263.502731994},{"$f":"SUM(M14:M55)","v":41679602.96726802}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",0,0,0,{"$f":"D57+E57+F57","v":0},null,0,0,0,{"$f":"I57+J57+K57","v":0},{"$f":"G57+L57","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",0,0,0,0,null,0,0,0,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D56:D58)","v":86605519.000000045},{"$f":"SUM(E56:E58)","v":7018952.9700000016},-388605.5,93235866.470000029,null,{"$f":"SUM(I56:I58)","v":-48981464.320281982},-2958770.6024499997,383971.42,-51556263.502731994,41679602.96726802]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J59+J60","v":-2958770.6024499997}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-132845.25]
[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":-2825925.3524499997}]
[]
["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 (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_Fixed Asset Cont-2012","index":10,"n_rows":82,"n_cols":13,"rows_kept":82,"cut":false,"hidden":false,"merged":[[72,1,73,12],[75,1,75,12],[81,1,82,12],[5,0,5,12],[6,0,6,12],[11,3,11,6],[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:","EB-2014-0099"]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP","Comparative Purposes Only"]
[null,null,null,null,"Year ",2012]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally Acct 1925)",0,0,0,{"$f":"D14+E14+F14","v":0},null,0,0,0,{"$f":"I14+J14+K14","v":0},{"$f":"G14+L14","v":0}]
[50,1611,"Computer Software (Formally Acct 1925)",1098395.0799999998,125138.4,0,{"$f":"D15+E15+F15","v":1223533.4799999997},null,-890638.33199999994,-48860.319000000003,0,{"$f":"I15+J15+K15","v":-939498.65099999995},{"$f":"G15+L15","v":284034.82899999979}]
["CEC",1612,"Land Rights (Formally Acct 1906)",0,0,0,{"$f":"D16+E16+F16","v":0},null,0,0,0,{"$f":"I16+J16+K16","v":0},{"$f":"G16+L16","v":0}]
["N/A",1805,"Land",446493.30000000005,71.55,0,{"$f":"D17+E17+F17","v":446564.85000000003},null,0,0,0,{"$f":"I17+J17+K17","v":0},{"$f":"G17+L17","v":446564.85000000003}]
[47,1808,"Buildings",769640.81,980568.38,-22202.47,{"$f":"D18+E18+F18","v":1728006.72},null,-293473.66000000003,-13488.9,0,{"$f":"I18+J18+K18","v":-306962.56000000006},{"$f":"G18+L18","v":1421044.16}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",11844405.630000001,-560783.5,-267186.08,11016436.050000001,null,-3887377.0900000003,-323109.43783333298,53960.26,-4156526.2678333335,6859909.7821666673]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",18921361.290000003,1133581.53,0,20054942.820000004,null,-10338244.9682,-566593.14540000004,0,-10904838.113600001,9150104.7064000033]
[47,1835,"Overhead Conductors & Devices",14818360.559999999,820773.70000000007,0,15639134.259999998,null,-7876481.9047999997,-455624.4374,0,-8332106.3421999998,7307027.9177999981]
[47,1840,"Underground Conduit",766998.36,24324.460000000021,0,791322.82000000007,null,-108086.8754,-27197.181799999998,0,-135284.05720000001,656038.76280000003]
[47,1845,"Underground Conductors & Devices",6755235.0999999996,162990.40000000002,0,6918225.5,null,-4194253.8218900589,-234042.1556,0,-4428295.9774900591,2489929.5225099409]
[47,1850,"Line Transformers",15372657.08,630126.92999999993,0,16002784.01,null,-8525252.4495999999,-450263.12760000001,0,-8975515.5771999992,7027268.4328000005]
[47,1855,"Services (Overhead & Underground)",16921974.850000001,604430.69999999995,0,17526405.550000001,null,-5532292.4845586028,-611027.85279999999,0,-6143320.3373586033,11383085.212641397]
[47,1860,"Meters",3798108.61,24901.14,0,3823009.75,null,-2502681.054,-107978.7782,0,-2610659.8322000001,1212349.9177999999]
[47,1860,"Meters (Smart Meters)",212368.13,43972.44,0,256340.57,null,-2228.4535999999998,-6475.8161999999993,0,-8704.2697999999982,247636.3002]
["N/A",1905,"Land",86550.51,0,0,86550.51,null,0,0,0,0,86550.51]
[47,1908,"Buildings & Fixtures",2182429.2200000002,231826.85,0,2414256.0700000003,null,-1118841.2226,-67553.2016,0,-1186394.4242,1227861.6458000003]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",339217.04,31051.25,0,370268.29,null,-281246.962,-7157.4930000000004,0,-288404.45500000002,81863.834999999963]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[50,1920,"Computer Equipment - Hardware",748651.77999999991,68004.959999999992,0,816656.73999999987,null,-553662.13800000004,-34317.233,0,-587979.37100000004,228677.36899999983]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,null,0,0,0,0,0]
[10,1930,"Transportation Equipment",2395853.8200000003,254425.3,-26966.6,2623312.52,null,-1492514.0545000001,-209086.48074999999,330011.15999999997,-1371589.3752500003,1251723.1447499997]
[8,1935,"Stores Equipment",75195.87,0,0,75195.87,null,-75195.87,0,0,-75195.87,0]
[8,1940,"Tools, Shop & Garage Equipment",1205953.52,21012.670000000002,0,1226966.19,null,-958760.32,-32556.99,0,-991317.30999999994,235648.88]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",101870.61,46451.8,0,148322.41,null,-75874.540499999988,-6313.4070000000002,0,-82187.947499999995,66134.462500000009]
[8,1955,"Communication Equipment (Smart Meters)",0,0,0,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",18079.150000000001,1970.37,0,20049.52,null,-8024.5375000000004,0,0,-8024.5375000000004,12024.9825]
[47,1970,"Load Management Controls Customer Premises",403930.62,0,0,403930.62,null,-403930.62,0,0,-403930.62,0]
[47,1975,"Load Management Controls Utility Premises",165151.45000000001,0,0,165151.45000000001,null,-165151.45000000001,0,0,-165151.45000000001,0]
[47,1980,"System Supervisor Equipment",1294865.69,47535.460000000006,0,1342401.15,null,-963524.12533333327,-48235.4866666667,0,-1011759.612,330641.53799999994]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",53060.28,0,0,53060.28,null,-19589.239999999998,-2045.39,0,-21634.629999999997,31425.65]
[47,1995,"Contributions & Grants",-7560941.8900000006,-675928.17,0,-8236870.0600000005,null,1285861.8541999999,293156.23139999999,0,1579018.0855999999,-6657851.9744000006]
[47,2440,"Deferred Revenue5",0,0,0,null,null,0,0,0]
[null,null,null,null,null,null,0,null,null,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D14:D55)","v":93235866.470000029},{"$f":"SUM(E14:E55)","v":4016446.6199999992},{"$f":"SUM(F14:F55)","v":-316355.15000000002},{"$f":"SUM(G14:G55)","v":96935957.940000013},null,{"$f":"SUM(I14:I55)","v":-48981464.320281982},{"$f":"SUM(J14:J55)","v":-2958770.6024499997},{"$f":"SUM(K14:K55)","v":383971.42},{"$f":"SUM(L14:L55)","v":-51556263.502731994},{"$f":"SUM(M14:M55)","v":45379694.437268011}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",0,0,0,{"$f":"D57+E57+F57","v":0},null,0,0,0,{"$f":"I57+J57+K57","v":0},{"$f":"G57+L57","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",0,0,0,0,null,0,0,0,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D56:D58)","v":93235866.470000029},{"$f":"SUM(E56:E58)","v":4016446.6199999992},-316355.15000000002,96935957.940000013,null,{"$f":"SUM(I56:I58)","v":-48981464.320281982},-2958770.6024499997,383971.42,-51556263.502731994,45379694.437268011]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J59+J60","v":-2958770.6024499997}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-132845.25]
[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":-2825925.3524499997}]
[]
["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 (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_Fixed Asset Cont-2012R","index":11,"n_rows":82,"n_cols":13,"rows_kept":82,"cut":false,"hidden":false,"merged":[[72,1,73,12],[75,1,75,12],[81,1,82,12],[5,0,5,12],[6,0,6,12],[11,3,11,6],[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:","EB-2014-0099"]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP","Revised CGAAP - Accounting Policy Changes in Effect"]
[null,null,null,null,"Year ",2012]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally Acct 1925)",0,0,0,{"$f":"D14+E14+F14","v":0},null,0,0,0,{"$f":"I14+J14+K14","v":0},{"$f":"G14+L14","v":0}]
[50,1611,"Computer Software (Formally Acct 1925)",1098395.0799999998,125138.4,0,{"$f":"D15+E15+F15","v":1223533.4799999997},null,-939498.65099999995,-53994.15,0,{"$f":"I15+J15+K15","v":-993492.80099999998},{"$f":"G15+L15","v":230040.67899999977}]
["CEC",1612,"Land Rights (Formally Acct 1906)",0,0,0,{"$f":"D16+E16+F16","v":0},null,0,0,0,{"$f":"I16+J16+K16","v":0},{"$f":"G16+L16","v":0}]
["N/A",1805,"Land",446493.30000000005,71.55,0,{"$f":"D17+E17+F17","v":446564.85000000003},null,0,0,0,{"$f":"I17+J17+K17","v":0},{"$f":"G17+L17","v":446564.85000000003}]
[47,1808,"Buildings",769640.81,980568.38,-22202.47,{"$f":"D18+E18+F18","v":1728006.72},null,-306962.56000000006,-48553.9263980057,22202.47,{"$f":"I18+J18+K18","v":-333314.01639800577},{"$f":"G18+L18","v":1394692.7036019941}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",11844405.630000001,-560783.5,-267186.08,11016436.050000001,null,-4156526.2678333335,-256136.045424457,197195.27742105265,-4215467.0358367376,6800969.0141632631]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",18921361.290000003,1133581.53,0,20054942.820000004,null,-10904838.113600001,-272101.33866743703,0,-11176939.452267438,8878003.3677325659]
[47,1835,"Overhead Conductors & Devices",14818360.559999999,820773.70000000007,0,15639134.259999998,null,-8332106.3421999998,-197186.04,0,-8529292.3821999989,7109841.877799999]
[47,1840,"Underground Conduit",766998.36,24324.460000000021,0,791322.82000000007,null,-135284.05720000001,-14575.828224180401,0,-149859.88542418042,641462.93457581964]
[47,1845,"Underground Conductors & Devices",6755235.0999999996,162990.40000000002,0,6918225.5,null,-4428295.9774900591,-86962.769224632095,0,-4515258.7467146916,2402966.7532853084]
[47,1850,"Line Transformers",15372657.08,630126.92999999993,0,16002784.01,null,-8975515.5771999992,-219873.45,0,-9195389.0271999985,6807394.9828000013]
[47,1855,"Services (Overhead & Underground)",16921974.850000001,604430.69999999995,0,17526405.550000001,null,-6143320.3373586033,-384878.54,0,-6528198.8773586033,10998206.672641397]
[47,1860,"Meters",3798108.61,24901.14,0,3823009.75,null,-2610659.8322000001,-106317.3913,0,-2716977.2234999998,1106032.5265000002]
[47,1860,"Meters (Smart Meters)",212368.13,43972.44,0,256340.57,null,-8704.2697999999982,-16356.497333333333,0,-25060.767133333331,231279.80286666667]
["N/A",1905,"Land",86550.51,0,0,86550.51,null,0,0,0,0,86550.51]
[47,1908,"Buildings & Fixtures",2182429.2200000002,231826.85,0,2414256.0700000003,null,-1186394.4242,-75946.42,0,-1262340.8441999999,1151915.2258000004]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",339217.04,31051.25,0,370268.29,null,-288404.45500000002,-9867.01,0,-298271.46500000003,71996.824999999953]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[50,1920,"Computer Equipment - Hardware",748651.77999999991,68004.959999999992,0,816656.73999999987,null,-587979.37100000004,-45148.62,0,-633127.99100000004,183528.74899999984]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,null,0,0,0,0,0]
[10,1930,"Transportation Equipment",2395853.8200000003,254425.3,-26966.6,2623312.52,null,-1371589.3752500003,-271935.17499999999,26966.6,-1616557.9502500002,1006754.5697499998]
[8,1935,"Stores Equipment",75195.87,0,0,75195.87,null,-75195.87,0,0,-75195.87,0]
[8,1940,"Tools, Shop & Garage Equipment",1205953.52,21012.670000000002,0,1226966.19,null,-991317.30999999994,-36913.39,0,-1028230.7,198735.49]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",101870.61,46451.8,0,148322.41,null,-82187.947499999995,-6632.98,0,-88820.927499999991,59501.482500000013]
[8,1955,"Communication Equipment (Smart Meters)",0,0,0,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",18079.150000000001,1970.37,0,20049.52,null,-8024.5375000000004,-4025.49,0,-12050.0275,7999.4925000000003]
[47,1970,"Load Management Controls Customer Premises",403930.62,0,0,403930.62,null,-403930.62,0,0,-403930.62,0]
[47,1975,"Load Management Controls Utility Premises",165151.45000000001,0,0,165151.45000000001,null,-165151.45000000001,0,0,-165151.45000000001,0]
[47,1980,"System Supervisor Equipment",1294865.69,47535.460000000006,0,1342401.15,null,-1011759.612,-53113.71,0,-1064873.3219999999,277527.82799999998]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",53060.28,0,0,53060.28,null,-21634.629999999997,-1629.56,0,-23264.19,29796.09]
[47,1995,"Contributions & Grants",-7560941.8900000006,-675928.17,0,-8236870.0600000005,null,1579018.0855999999,179127.53252499999,0,1758145.6181249998,-6478724.4418750005]
[47,2440,"Deferred Revenue5",0,0,0,null,null,0,0,0]
[null,null,null,null,null,null,0,null,null,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D14:D55)","v":93235866.470000029},{"$f":"SUM(E14:E55)","v":4016446.6199999992},{"$f":"SUM(F14:F55)","v":-316355.15000000002},{"$f":"SUM(G14:G55)","v":96935957.940000013},null,{"$f":"SUM(I14:I55)","v":-51556263.502731994},{"$f":"SUM(J14:J55)","v":-1983020.7990470461},{"$f":"SUM(K14:K55)","v":246364.34742105266},{"$f":"SUM(L14:L55)","v":-53292919.954357989},{"$f":"SUM(M14:M55)","v":43643037.985642016}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",0,0,0,{"$f":"D57+E57+F57","v":0},null,0,0,0,{"$f":"I57+J57+K57","v":0},{"$f":"G57+L57","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",0,0,0,0,null,0,0,0,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D56:D58)","v":93235866.470000029},{"$f":"SUM(E56:E58)","v":4016446.6199999992},-316355.15000000002,96935957.940000013,null,{"$f":"SUM(I56:I58)","v":-51556263.502731994},-1983020.7990470461,246364.34742105266,-53292919.954357989,43643037.985642016]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J59+J60","v":-1983020.7990470461}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-132845.25]
[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":-1850175.5490470461}]
[]
["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 (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_Fixed Asset Cont-2013","index":12,"n_rows":82,"n_cols":13,"rows_kept":82,"cut":false,"hidden":false,"merged":[[72,1,73,12],[75,1,75,12],[81,1,82,12],[5,0,5,12],[6,0,6,12],[11,3,11,6],[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:","EB-2014-0099"]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP","Revised - Accounting Policy Changes in Effect"]
[null,null,null,null,"Year ",2013]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally Acct 1925)",0,0,0,{"$f":"D14+E14+F14","v":0},null,0,0,0,{"$f":"I14+J14+K14","v":0},{"$f":"G14+L14","v":0}]
[50,1611,"Computer Software (Formally Acct 1925)",1223533.4799999997,94033.05,0,{"$f":"D15+E15+F15","v":1317566.5299999998},null,-993492.80099999998,-79965.587920634905,0,{"$f":"I15+J15+K15","v":-1073458.388920635},{"$f":"G15+L15","v":244108.14107936481}]
["CEC",1612,"Land Rights (Formally Acct 1906)",0,0,0,{"$f":"D16+E16+F16","v":0},null,0,0,0,{"$f":"I16+J16+K16","v":0},{"$f":"G16+L16","v":0}]
["N/A",1805,"Land",446564.85000000003,0,0,{"$f":"D17+E17+F17","v":446564.85000000003},null,0,0,0,{"$f":"I17+J17+K17","v":0},{"$f":"G17+L17","v":446564.85000000003}]
[47,1808,"Buildings",1728006.72,112435.15,-9936,{"$f":"D18+E18+F18","v":1830505.8699999999},null,-333314.01639800577,-33473.694564672303,9936,{"$f":"I18+J18+K18","v":-356851.71096267807},{"$f":"G18+L18","v":1473654.1590373218}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",11016436.050000001,2057224.35,-60157.769473684202,13013502.630526315,null,-4215467.0358367376,-266126.09999999998,58377.913557017542,-4423215.22227972,8590287.4082465954]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",20054942.820000004,1345153.3699999999,-5535.19,21394561.000000004,null,-11176939.452267438,-299642.83877777797,3886.34,-11472695.951045217,9921865.0489547867]
[47,1835,"Overhead Conductors & Devices",15639134.259999998,753828.36000000103,0,16392962.619999999,null,-8529292.3821999989,-210307.805455113,0,-8739600.1876551118,7653362.4323448874]
[47,1840,"Underground Conduit",791322.82000000007,306052.33999999997,0,1097375.1600000001,null,-149859.88542418042,-17879.596224180401,0,-167739.48164836082,929635.6783516393]
[47,1845,"Underground Conductors & Devices",6918225.5,389846.19000000099,0,7308071.6900000013,null,-4515258.7467146916,-93873.226599632006,0,-4609131.9733143235,2698939.7166856779]
[47,1850,"Line Transformers",16002784.01,519110.37,-3598.9,16518295.479999999,null,-9195389.0271999985,-236965.701820394,0,-9432354.7290203925,7085940.7509796061]
[47,1855,"Services (Overhead & Underground)",17526405.550000001,491910.04,0,18018315.59,null,-6528198.8773586033,-396989.32771831303,0,-6925188.2050769161,11093127.384923084]
[47,1860,"Meters",3823009.75,50353.760000000097,0,3873363.5100000002,null,-2716977.2234999998,-105172.05280000002,0,-2822149.2763,1051214.2337000002]
[47,1860,"Meters (Smart Meters)",256340.57,62303.6899999999,0,318644.25999999989,null,-25060.767133333331,-21670.303833333332,0,-46731.070966666666,271913.18903333321]
["N/A",1905,"Land",86550.51,0,0,86550.51,null,0,0,0,0,86550.51]
[47,1908,"Buildings & Fixtures",2414256.0700000003,100066.01,0,2514322.08,null,-1262340.8441999999,-80662.059594479404,0,-1343002.9037944793,1171319.1762055208]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",370268.29,6291.69,0,376559.98,null,-298271.46500000003,-11489.519,0,-309760.98400000005,66798.995999999926]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[50,1920,"Computer Equipment - Hardware",816656.73999999987,8075.81,0,824732.54999999993,null,-633127.99100000004,-54235.7314260317,0,-687363.72242603172,137368.82757396821]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,null,0,0,0,0,0]
[10,1930,"Transportation Equipment",2623312.52,58915.670000000006,0,2682228.19,null,-1616557.9502500002,-237948.17,0,-1854506.1202500002,827722.06974999979]
[8,1935,"Stores Equipment",75195.87,0,0,75195.87,null,-75195.87,0,0,-75195.87,0]
[8,1940,"Tools, Shop & Garage Equipment",1226966.19,101629.777,0,1328595.9669999999,null,-1028230.7,-40808.793681007402,0,-1069039.4936810073,259556.47331899265]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",148322.41,20788.75,0,169111.16,null,-88820.927499999991,-7583.8433333333296,0,-96404.770833333314,72706.38916666669]
[8,1955,"Communication Equipment (Smart Meters)",0,0,0,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",20049.52,0,0,20049.52,null,-12050.0275,-2414.3593076923098,0,-14464.38680769231,5585.1331923076905]
[47,1970,"Load Management Controls Customer Premises",403930.62,0,0,403930.62,null,-403930.62,0,0,-403930.62,0]
[47,1975,"Load Management Controls Utility Premises",165151.45000000001,0,0,165151.45000000001,null,-165151.45000000001,0,0,-165151.45000000001,0]
[47,1980,"System Supervisor Equipment",1342401.15,41363.75,0,1383764.9,null,-1064873.3219999999,-51166.2273745364,0,-1116039.5493745364,267725.35062546353]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",53060.28,0,0,53060.28,null,-23264.19,-1629.56,0,-24893.75,28166.53]
[47,1995,"Contributions & Grants",-8236870.0600000005,-1061938.9099999999,0,-9298808.9700000007,null,1758145.6181249998,199416.137943268,0,1957561.7560682679,-7341247.2139317328]
[47,2440,"Deferred Revenue5",0,0,0,null,null,0,0,0]
[null,null,null,null,null,null,0,null,null,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D14:D55)","v":96935957.940000013},{"$f":"SUM(E14:E55)","v":5457443.2170000011},{"$f":"SUM(F14:F55)","v":-79227.859473684191},{"$f":"SUM(G14:G55)","v":102314173.29752634},null,{"$f":"SUM(I14:I55)","v":-53292919.954357989},{"$f":"SUM(J14:J55)","v":-2050588.3614878638},{"$f":"SUM(K14:K55)","v":72200.253557017539},{"$f":"SUM(L14:L55)","v":-55271308.062288836},{"$f":"SUM(M14:M55)","v":47042865.235237502}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",0,0,0,{"$f":"D57+E57+F57","v":0},null,0,0,0,{"$f":"I57+J57+K57","v":0},{"$f":"G57+L57","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",0,0,0,0,null,0,0,0,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D56:D58)","v":96935957.940000013},{"$f":"SUM(E56:E58)","v":5457443.2170000011},-79227.859473684191,102314173.29752634,null,{"$f":"SUM(I56:I58)","v":-53292919.954357989},-2050588.3614878638,72200.253557017539,-55271308.062288836,47042865.235237502]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J59+J60","v":-2050588.3614878638}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-132910.88]
[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":-1917677.4814878637}]
[]
["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 (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_Fixed Asset Cont-2014","index":13,"n_rows":83,"n_cols":13,"rows_kept":83,"cut":false,"hidden":false,"merged":[[73,1,74,12],[76,1,76,12],[82,1,83,12],[5,0,5,12],[6,0,6,12],[11,3,11,6],[60,2,60,8],[61,2,61,8],[70,1,71,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2014-0099"]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP","Accounting Policy Changes in Effect - Comparative Purposes Only"]
[null,null,null,null,"Year ",2014]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[null,null,null,"Jan.1/14",null,null,null,null,"Jan.1/14"]
[12,1611,"Computer Software (Formally Acct 1925)",0,0,0,{"$f":"D15+E15+F15","v":0},null,0,0,0,{"$f":"I15+J15+K15","v":0},{"$f":"G15+L15","v":0}]
[50,1611,"Computer Software (Formally Acct 1925)",1317566.5299999998,248336.27000000002,0,{"$f":"D16+E16+F16","v":1565902.7999999998},null,-1073458.388920635,-153932.54892063499,0,{"$f":"I16+J16+K16","v":-1227390.9378412699},{"$f":"G16+L16","v":338511.86215872993}]
["CEC",1612,"Land Rights (Formally Acct 1906)",0,0,0,{"$f":"D17+E17+F17","v":0},null,0,0,0,{"$f":"I17+J17+K17","v":0},{"$f":"G17+L17","v":0}]
["N/A",1805,"Land",446564.85000000003,0,0,{"$f":"D18+E18+F18","v":446564.85000000003},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":446564.85000000003}]
[47,1808,"Buildings",1830505.8699999999,0,0,{"$f":"D19+E19+F19","v":1830505.8699999999},null,-356851.71096267807,-34598.0460646723,0,{"$f":"I19+J19+K19","v":-391449.75702735037},{"$f":"G19+L19","v":1439056.1129726495}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",13013502.630526315,640888.25012136833,-25000,13629390.880647684,null,-4423215.22227972,-306673.86411906499,25000,-4704889.086398785,8924501.7942488976]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",21394561.000000004,2168185.7400000002,0,23562746.740000002,null,-11472695.951045217,-339385.21414427401,0,-11812081.165189492,11750665.574810511]
[47,1835,"Overhead Conductors & Devices",16392962.619999999,734143.8,0,17127106.419999998,null,-8739600.1876551118,-222720.277821811,0,-8962320.4654769227,8164785.9545230754]
[47,1840,"Underground Conduit",1097375.1600000001,140104.61000000002,0,1237479.7700000003,null,-167739.48164836082,-22341.1657470229,0,-190080.64739538371,1047399.1226046166]
[47,1845,"Underground Conductors & Devices",7308071.6900000013,179671.15000000002,0,7487742.8400000017,null,-4609131.9733143235,-100992.193367429,0,-4710124.1666817525,2777618.6733182492]
[47,1850,"Line Transformers",16518295.479999999,667435.6,0,17185731.079999998,null,-9432354.7290203925,-253449.98,0,-9685804.709020393,7499926.3709796052]
[47,1855,"Services (Overhead & Underground)",18018315.59,816566.56000000017,0,18834882.149999999,null,-6925188.2050769161,-412198.84,0,-7337387.045076916,11497495.104923083]
[47,1860,"Meters",3873363.5100000002,14295.75,-2283801.54208337,1603857.7179166302,null,-2822149.2763,-101551.38530000002,2005716.4478265899,-917984.2137734103,685873.50414321991]
[47,1860,"Meters (Smart Meters)",318644.25999999989,3475934.9793286198,0,3794579.2393286196,null,-46731.070966666666,-1078084.6514664309,0,-1124815.7224330974,2669763.5168955224]
["N/A",1905,"Land",86550.51,0,0,86550.51,null,0,0,0,0,86550.51]
[47,1908,"Buildings & Fixtures",2514322.08,508279.72,0,3022601.8,null,-1343002.9037944793,-93847.474194479393,0,-1436850.3779889587,1585751.4220110411]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",376559.98,57280.34,0,433840.31999999995,null,-309760.98400000005,-13588.3845,0,-323349.36850000004,110490.95149999991]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[50,1920,"Computer Equipment - Hardware",824732.54999999993,96303.26,0,921035.80999999994,null,-687363.72242603172,-62553.517919364996,0,-749917.24034539668,171118.56965460326]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,null,0,0,0,0,0]
[10,1930,"Transportation Equipment",2682228.19,72162.64,-331838.36,2422552.4700000002,null,-1854506.1202500002,-239603.19151064,331838.36,-1762270.9517606404,660281.51823935984]
[8,1935,"Stores Equipment",75195.87,0,0,75195.87,null,-75195.87,0,0,-75195.87,0]
[8,1940,"Tools, Shop & Garage Equipment",1328595.9669999999,46999.759999999995,0,1375595.727,null,-1069039.4936810073,-47262.886031007401,0,-1116302.3797120147,259293.34728798526]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",169111.16,0,0,169111.16,null,-96404.770833333314,-9263.5008333333299,0,-105668.27166666664,63442.888333333365]
[8,1955,"Communication Equipment (Smart Meters)",0,0,0,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",20049.52,0,0,20049.52,null,-14464.38680769231,-2414.3593076923098,0,-16878.74611538462,3170.7738846153807]
[47,1970,"Load Management Controls Customer Premises",403930.62,0,0,403930.62,null,-403930.62,0,0,-403930.62,0]
[47,1975,"Load Management Controls Utility Premises",165151.45000000001,0,0,165151.45000000001,null,-165151.45000000001,0,0,-165151.45000000001,0]
[47,1980,"System Supervisor Equipment",1383764.9,426182.9634276306,0,1809947.8634276306,null,-1116039.5493745364,-59134.894210227103,0,-1175174.4435847634,634773.41984286718]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",53060.28,0,0,53060.28,null,-24893.75,-1629.56,0,-26523.31,26536.969999999998]
[47,1995,"Contributions & Grants",-9298808.9700000007,-1128076.84685466,0,-10426885.816854661,null,1957561.7560682679,223498.80447498601,0,2181060.560543254,-8245825.2563114073]
[47,2440,"Deferred Revenue5",0,0,0,null,null,0,0,0]
[null,null,null,null,null,null,0,null,null,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D15:D56)","v":102314173.29752634},{"$f":"SUM(E15:E56)","v":9164694.5460229591},{"$f":"SUM(F15:F56)","v":-2640639.9020833699},{"$f":"SUM(G15:G56)","v":108838227.94146593},null,{"$f":"SUM(I15:I56)","v":-55271308.062288836},{"$f":"SUM(J15:J56)","v":-3331727.1309830989},{"$f":"SUM(K15:K56)","v":2362554.8078265898},{"$f":"SUM(L15:L56)","v":-56240480.385445341},{"$f":"SUM(M15:M56)","v":52597747.556020558}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",0,0,0,{"$f":"D58+E58+F58","v":0},null,0,0,0,{"$f":"I58+J58+K58","v":0},{"$f":"G58+L58","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",0,0,0,0,null,0,0,0,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D57:D59)","v":102314173.29752634},{"$f":"SUM(E57:E59)","v":9164694.5460229591},-2640639.9020833699,108838227.94146593,null,{"$f":"SUM(I57:I59)","v":-55271308.062288836},-3331727.1309830989,2362554.8078265898,-56240480.385445341,52597747.556020558]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J60+J61","v":-3331727.1309830989}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-127312.74]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J62-K65-K66","v":-3204414.3909830987}]
[]
["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 (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_Fixed Asset Cont-2014I","index":14,"n_rows":83,"n_cols":13,"rows_kept":83,"cut":false,"hidden":false,"merged":[[73,1,74,12],[76,1,76,12],[82,1,83,12],[5,0,5,12],[6,0,6,12],[11,3,11,6],[60,2,60,8],[61,2,61,8],[70,1,71,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2014-0099"]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2014,"Transition Year"]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[null,null,null,"Jan.1/14",null,null,null,null,"Jan.1/14"]
[12,1611,"Computer Software (Formally Acct 1925)",0,0,0,{"$f":"D15+E15+F15","v":0},null,0,0,0,{"$f":"I15+J15+K15","v":0},{"$f":"G15+L15","v":0}]
[50,1611,"Computer Software (Formally Acct 1925)",1317566.5299999998,248336.27000000002,0,{"$f":"D16+E16+F16","v":1565902.7999999998},null,-1073458.388920635,-153932.54892063499,0,{"$f":"I16+J16+K16","v":-1227390.9378412699},{"$f":"G16+L16","v":338511.86215872993}]
["CEC",1612,"Land Rights (Formally Acct 1906)",0,0,0,{"$f":"D17+E17+F17","v":0},null,0,0,0,{"$f":"I17+J17+K17","v":0},{"$f":"G17+L17","v":0}]
["N/A",1805,"Land",446564.85000000003,0,0,{"$f":"D18+E18+F18","v":446564.85000000003},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":446564.85000000003}]
[47,1808,"Buildings",1830505.8699999999,0,0,{"$f":"D19+E19+F19","v":1830505.8699999999},null,-356851.71096267807,-34598.0460646723,0,{"$f":"I19+J19+K19","v":-391449.75702735037},{"$f":"G19+L19","v":1439056.1129726495}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",13013502.630526315,640888.25012136833,-25000,13629390.880647684,null,-4423215.22227972,-306673.86411906499,25000,-4704889.086398785,8924501.7942488976]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",21394561.000000004,2168185.7400000002,-215692.4,23347054.340000004,null,-11472695.951045217,-339385.21414427401,177275.78929415758,-11634805.375895334,11712248.964104669]
[47,1835,"Overhead Conductors & Devices",16392962.619999999,734143.8,-91894.43,17035211.989999998,null,-8739600.1876551118,-222720.277821811,81038.686744528648,-8881281.7787323948,8153930.2112676036]
[47,1840,"Underground Conduit",1097375.1600000001,140104.61000000002,0,1237479.7700000003,null,-167739.48164836082,-22341.1657470229,0,-190080.64739538371,1047399.1226046166]
[47,1845,"Underground Conductors & Devices",7308071.6900000013,179671.15000000002,0,7487742.8400000017,null,-4609131.9733143235,-100992.193367429,0,-4710124.1666817525,2777618.6733182492]
[47,1850,"Line Transformers",16518295.479999999,667435.6,-86852.300837320407,17098878.779162679,null,-9432354.7290203925,-253449.98,70254.764486222499,-9615549.9445341714,7483328.8346285075]
[47,1855,"Services (Overhead & Underground)",18018315.59,816566.56000000017,0,18834882.149999999,null,-6925188.2050769161,-412198.84,0,-7337387.045076916,11497495.104923083]
[47,1860,"Meters",3873363.5100000002,14295.75,-2283801.54208337,1603857.7179166302,null,-2822149.2763,-101551.38530000002,2005716.4478265899,-917984.2137734103,685873.50414321991]
[47,1860,"Meters (Smart Meters)",318644.25999999989,3475934.9793286198,0,3794579.2393286196,null,-46731.070966666666,-1078084.6514664309,0,-1124815.7224330974,2669763.5168955224]
["N/A",1905,"Land",86550.51,0,0,86550.51,null,0,0,0,0,86550.51]
[47,1908,"Buildings & Fixtures",2514322.08,508279.72,0,3022601.8,null,-1343002.9037944793,-93847.474194479393,0,-1436850.3779889587,1585751.4220110411]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",376559.98,57280.34,0,433840.31999999995,null,-309760.98400000005,-13588.3845,0,-323349.36850000004,110490.95149999991]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[50,1920,"Computer Equipment - Hardware",824732.54999999993,96303.26,0,921035.80999999994,null,-687363.72242603172,-62553.517919364996,0,-749917.24034539668,171118.56965460326]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,null,0,0,0,0,0]
[10,1930,"Transportation Equipment",2682228.19,72162.64,-331838.36,2422552.4700000002,null,-1854506.1202500002,-239603.19151064,331838.36,-1762270.9517606404,660281.51823935984]
[8,1935,"Stores Equipment",75195.87,0,0,75195.87,null,-75195.87,0,0,-75195.87,0]
[8,1940,"Tools, Shop & Garage Equipment",1328595.9669999999,46999.759999999995,0,1375595.727,null,-1069039.4936810073,-47262.886031007401,0,-1116302.3797120147,259293.34728798526]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",169111.16,0,0,169111.16,null,-96404.770833333314,-9263.5008333333299,0,-105668.27166666664,63442.888333333365]
[8,1955,"Communication Equipment (Smart Meters)",0,0,0,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",20049.52,0,0,20049.52,null,-14464.38680769231,-2414.3593076923098,0,-16878.74611538462,3170.7738846153807]
[47,1970,"Load Management Controls Customer Premises",403930.62,0,0,403930.62,null,-403930.62,0,0,-403930.62,0]
[47,1975,"Load Management Controls Utility Premises",165151.45000000001,0,0,165151.45000000001,null,-165151.45000000001,0,0,-165151.45000000001,0]
[47,1980,"System Supervisor Equipment",1383764.9,426182.9634276306,0,1809947.8634276306,null,-1116039.5493745364,-59134.894210227103,0,-1175174.4435847634,634773.41984286718]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",53060.28,0,0,53060.28,null,-24893.75,-1629.56,0,-26523.31,26536.969999999998]
[47,1995,"Contributions & Grants",-9298808.9700000007,-1128076.84685466,0,-10426885.816854661,null,1957561.7560682679,223498.80447498601,0,2181060.560543254,-8245825.2563114073]
[47,2440,"Deferred Revenue5",0,0,0,null,null,0,0,0]
[null,null,null,null,null,null,0,null,null,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D15:D56)","v":102314173.29752634},{"$f":"SUM(E15:E56)","v":9164694.5460229591},{"$f":"SUM(F15:F56)","v":-3035079.0329206903},{"$f":"SUM(G15:G56)","v":108443788.81062861},null,{"$f":"SUM(I15:I56)","v":-55271308.062288836},{"$f":"SUM(J15:J56)","v":-3331727.1309830989},{"$f":"SUM(K15:K56)","v":2691124.0483514988},{"$f":"SUM(L15:L56)","v":-55911911.144920439},{"$f":"SUM(M15:M56)","v":52531877.665708154}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",0,0,0,{"$f":"D58+E58+F58","v":0},null,0,0,0,{"$f":"I58+J58+K58","v":0},{"$f":"G58+L58","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",0,0,0,0,null,0,0,0,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D57:D59)","v":102314173.29752634},{"$f":"SUM(E57:E59)","v":9164694.5460229591},-3035079.0329206903,108443788.81062861,null,{"$f":"SUM(I57:I59)","v":-55271308.062288836},-3331727.1309830989,2691124.0483514988,-55911911.144920439,52531877.665708154]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6",null,null,null,null,null,null,-65869.891982447807]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J60+J61","v":-3397597.0229655467}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-127312.74]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J62-K65-K66","v":-3270284.2829655465}]
[]
["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 (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_Fixed Asset Cont-2015","index":15,"n_rows":82,"n_cols":13,"rows_kept":82,"cut":false,"hidden":false,"merged":[[72,1,73,12],[75,1,75,12],[81,1,82,12],[5,0,5,12],[6,0,6,12],[11,3,11,6],[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:","EB-2014-0099"]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2014,"Change-Over Year"]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally Acct 1925)",0,0,0,{"$f":"D14+E14+F14","v":0},null,0,0,0,{"$f":"I14+J14+K14","v":0},{"$f":"G14+L14","v":0}]
[50,1611,"Computer Software (Formally Acct 1925)",1565902.7999999998,12000,0,{"$f":"D15+E15+F15","v":1577902.7999999998},null,-1227390.9378412699,-109328.734349206,0,{"$f":"I15+J15+K15","v":-1336719.672190476},{"$f":"G15+L15","v":241183.12780952384}]
["CEC",1612,"Land Rights (Formally Acct 1906)",0,0,0,{"$f":"D16+E16+F16","v":0},null,0,0,0,{"$f":"I16+J16+K16","v":0},{"$f":"G16+L16","v":0}]
["N/A",1805,"Land",446564.85000000003,0,0,{"$f":"D17+E17+F17","v":446564.85000000003},null,0,0,0,{"$f":"I17+J17+K17","v":0},{"$f":"G17+L17","v":446564.85000000003}]
[47,1808,"Buildings",1830505.8699999999,18551.368608798894,-1142,{"$f":"D18+E18+F18","v":1847915.2386087987},null,-391449.75702735037,-34783.559750760302,1142,{"$f":"I18+J18+K18","v":-425091.31677811069},{"$f":"G18+L18","v":1422823.9218306881}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",13629390.880647684,2771299.0368429166,-136337.279578947,16264352.637911653,null,-4704889.086398785,-341137.004484587,130048.706112281,-4915977.3847710909,11348375.253140561]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",23347054.340000004,1084640.18,-235640.97149170499,24196053.548508298,null,-11634805.375895334,-374293.55953101098,194106.26356350901,-11814992.671862837,12381060.876645461]
[47,1835,"Overhead Conductors & Devices",17035211.989999998,635167.20390674123,-91425.469156690902,17578953.724750049,null,-8881281.7787323948,-234109.00722106599,78342.081960532305,-9037048.7039929274,8541905.020757122]
[47,1840,"Underground Conduit",1237479.7700000003,321443.19484958996,0,1558922.9648495903,null,-190080.64739538371,-26956.643818361299,0,-217037.29121374502,1341885.6736358453]
[47,1845,"Underground Conductors & Devices",7487742.8400000017,328719.21307126881,0,7816462.0530712707,null,-4710124.1666817525,-107347.072923617,0,-4817471.23960537,2998990.8134659007]
[47,1850,"Line Transformers",17098878.779162679,854250.80612886394,-106514.93510278899,17846614.650188752,null,-9615549.9445341714,-272459.88,88965.500886369002,-9799044.3236478027,8047570.3265409488]
[47,1855,"Services (Overhead & Underground)",18834882.149999999,1425342.07,0,20260224.219999999,null,-7337387.045076916,-438238.08,0,-7775625.1250769161,12484599.094923083]
[47,1860,"Meters",1603857.7179166302,14440.447927349807,0,1618298.1658439799,null,-917984.2137734103,-102988.19519636751,0,-1020972.4089697779,597325.75687420205]
[47,1860,"Meters (Smart Meters)",3794579.2393286196,214213.17444348836,0,4008792.413772108,null,-1124815.7224330974,-272663.19465503632,0,-1397478.9170881337,2611313.4966839743]
["N/A",1905,"Land",86550.51,0,0,86550.51,null,0,0,0,0,86550.51]
[47,1908,"Buildings & Fixtures",3022601.8,56651.87,0,3079253.67,null,-1436850.3779889587,-82735.175783673505,0,-1519585.5537726323,1559668.1162273677]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",433840.31999999995,6000,0,439840.31999999995,null,-323349.36850000004,-16579.639500000001,0,-339929.00800000003,99911.311999999918]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,null,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[50,1920,"Computer Equipment - Hardware",921035.80999999994,135800,0,1056835.81,null,-749917.24034539668,-76435.025650793599,0,-826352.26599619025,230483.5440038098]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,null,0,0,0,0,0]
[10,1930,"Transportation Equipment",2422552.4700000002,598285,-83454.759999999995,2937382.7100000004,null,-1762270.9517606404,-266797.45801064,83454.759999999995,-1945613.6497712804,991769.06022872007]
[8,1935,"Stores Equipment",75195.87,0,0,75195.87,null,-75195.87,0,0,-75195.87,0]
[8,1940,"Tools, Shop & Garage Equipment",1375595.727,46150.759999999995,0,1421746.487,null,-1116302.3797120147,-48880.7114976741,0,-1165183.0912096887,256563.39579031128]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",169111.16,0,0,169111.16,null,-105668.27166666664,-8666.0363333333298,0,-114334.30799999996,54776.852000000043]
[8,1955,"Communication Equipment (Smart Meters)",0,0,0,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",20049.52,0,0,20049.52,null,-16878.74611538462,-2414.3593076923098,0,-19293.10542307693,756.41457692307085]
[47,1970,"Load Management Controls Customer Premises",403930.62,0,0,403930.62,null,-403930.62,0,0,-403930.62,0]
[47,1975,"Load Management Controls Utility Premises",165151.45000000001,0,0,165151.45000000001,null,-165151.45000000001,0,0,-165151.45000000001,0]
[47,1980,"System Supervisor Equipment",1809947.8634276306,19102.767968506247,0,1829050.6313961369,null,-1175174.4435847634,-70267.0374951306,0,-1245441.4810798941,583609.15031624283]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",53060.28,0,0,53060.28,null,-26523.31,-1629.56,0,-28152.870000000003,24907.409999999996]
[47,1995,"Contributions & Grants",-10426885.816854661,-503986.589616274,0,-10930872.406470936,null,2181060.560543254,241632.84265799599,0,2422693.4032012499,-8508179.0032696854]
[47,2440,"Deferred Revenue5",0,0,0,null,null,0,0,0]
[null,null,null,null,null,null,0,null,null,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D14:D55)","v":108443788.81062861},{"$f":"SUM(E14:E55)","v":8038070.5041312501},{"$f":"SUM(F14:F55)","v":-654515.41533013189},{"$f":"SUM(G14:G55)","v":115827343.89942969},null,{"$f":"SUM(I14:I55)","v":-55911911.144920439},{"$f":"SUM(J14:J55)","v":-2647077.0928509543},{"$f":"SUM(K14:K55)","v":576059.31252269133},{"$f":"SUM(L14:L55)","v":-57982928.925248682},{"$f":"SUM(M14:M55)","v":57844414.974180989}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",0,0,0,{"$f":"D57+E57+F57","v":0},null,0,0,0,{"$f":"I57+J57+K57","v":0},{"$f":"G57+L57","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",0,0,0,0,null,0,0,0,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D56:D58)","v":108443788.81062861},{"$f":"SUM(E56:E58)","v":8038070.5041312501},-654515.41533013189,115827343.89942969,null,{"$f":"SUM(I56:I58)","v":-55911911.144920439},-2647077.0928509543,576059.31252269133,-57982928.925248682,57844414.974180989]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6",null,null,null,null,null,null,-78456.102807440897]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J59+J60","v":-2725533.1956583951}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-155871]
[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":-2569662.1956583951}]
[]
["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 (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"Appendix 2-BB Service Life  ","index":16,"n_rows":106,"n_cols":17,"rows_kept":106,"cut":false,"hidden":false,"merged":[[99,2,99,4],[99,6,99,7],[102,0,102,7],[96,2,96,4],[96,6,96,7],[97,2,97,4],[97,6,97,7],[98,2,98,4],[98,6,98,7],[93,2,93,4],[93,6,93,7],[94,2,94,4],[94,6,94,7],[95,2,95,4],[95,6,95,7],[91,1,92,1],[91,2,92,2],[91,3,91,4],[91,6,91,7],[92,3,92,4],[92,6,92,7],[87,1,90,1],[87,2,90,2],[87,3,87,4],[87,6,87,7],[88,3,88,4],[88,6,88,7],[89,3,89,4],[89,6,89,7],[90,3,90,4],[90,6,90,7],[85,1,86,1],[85,2,86,2],[85,3,85,4],[85,6,85,7],[86,3,86,4],[86,6,86,7],[81,1,84,1],[81,2,84,2],[81,3,81,4],[81,6,81,7],[82,3,82,4],[82,6,82,7],[83,3,83,4],[83,6,83,7],[84,3,84,4],[84,6,84,7],[79,2,79,4],[79,6,79,7],[80,2,80,4],[80,5,80,7],[72,13,72,14],[72,15,72,16],[73,2,73,4],[74,2,74,4],[74,6,74,7],[72,10,73,10],[72,11,72,12],[75,6,75,7],[77,3,77,4],[70,0,70,7],[72,2,72,4],[72,5,73,7],[72,9,73,9],[77,6,77,7],[78,3,78,4],[78,6,78,7],[67,2,67,4],[58,2,58,4],[59,2,59,4],[60,1,61,1],[60,2,61,2],[60,3,60,4],[61,3,61,4],[75,1,78,1],[75,2,78,2],[75,3,75,4],[76,3,76,4],[76,6,76,7],[57,2,57,4],[46,2,46,4],[47,0,66,0],[47,2,47,4],[48,2,48,4],[49,2,49,4],[50,2,50,4],[52,2,52,4],[53,2,53,4],[62,2,62,4],[63,2,63,4],[64,2,64,4],[65,2,65,4],[66,2,66,4],[30,0,46,0],[30,1,32,1],[30,2,32,2],[30,3,30,4],[31,3,31,4],[40,2,40,4],[41,2,41,4],[42,2,42,4],[43,2,43,4],[44,2,44,4],[45,2,45,4],[54,2,54,4],[55,1,56,1],[55,2,56,2],[55,3,55,4],[56,3,56,4],[35,1,37,1],[35,2,37,2],[35,3,35,4],[36,3,36,4],[37,3,37,4],[38,1,39,1],[38,3,38,4],[39,3,39,4],[32,3,32,4],[33,2,33,4],[34,2,34,4],[13,0,29,0],[13,1,15,1],[13,2,15,2],[13,3,13,4],[14,3,15,3],[22,2,22,4],[23,2,23,4],[24,2,24,4],[25,2,25,4],[26,2,26,4],[27,2,27,4],[16,1,18,1],[16,2,18,2],[16,3,16,4],[17,3,18,3],[19,1,21,1],[19,2,21,2],[19,3,19,4],[20,3,21,3],[11,11,11,12],[11,13,11,14],[28,2,28,4],[29,2,29,4],[11,2,11,4],[11,5,11,7],[11,9,12,9],[11,10,12,10],[5,0,5,16],[6,0,6,16],[7,0,7,16],[11,15,11,16],[12,2,12,4]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,"EB-2014-0099"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,4]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-BB"]
["Service Life Comparison"]
["Table F-1 from Kinetrics Report1"]
[]
[]
[]
[null,null,"Asset Details",null,null,"Useful Life",null,null,null,"USoA Account Number","USoA Account Description","Current",null,"Proposed",null,"Outside Range of Min, Max TUL?"]
["Parent*","#","Category| Component | Type",null,null,"MIN UL","TUL","MAX UL",null,null,null,"Years","Rate","Years","Rate","Below Min TUL","Above Max TUL"]
["OH",1,"Fully Dressed Wood Poles","Overall",null,35,45,75,null,1820,"Fully Dressed Wood Poles",45,{"$f":"IF(ISERROR(1/L14), \"\", 1/L14)","v":2.2222222222222223E-2},45,{"$f":"IF(ISERROR(1/N14), \"\", 1/N14)","v":2.2222222222222223E-2},{"$f":"IF(ISBLANK(N14),\"\",IF(N14<F14,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N14),\"\",IF(N14>H14,\"Yes\",\"No\"))","v":"No"}]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,{"$f":"IF(ISERROR(1/L15), \"\", 1/L15)","v":""},null,{"$f":"IF(ISERROR(1/N15), \"\", 1/N15)","v":""},{"$f":"IF(ISBLANK(N15),\"\",IF(N15<F15,\"Yes\",\"No\"))","v":""},{"$f":"IF(ISBLANK(N15),\"\",IF(N15>H15,\"Yes\",\"No\"))","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,1835,"OH Conductor & Devices",45,2.2222222222222223E-2,45,2.2222222222222223E-2,"No","No"]
[null,5,"OH Line Switch Motor",null,null,15,25,25,null,1835,"OH Conductor & Devices",25,0.04,25,0.04,"No","No"]
[null,6,"OH Line Switch RTU",null,null,15,20,20,null,1980,"System Supervisory Equipment",20,0.05,20,0.05,"No","No"]
[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,1835,"OH Conductor & Devices",60,1.6666666666666666E-2,60,1.6666666666666666E-2,"No","No"]
[null,9,"OH Transformers & Voltage Regulators",null,null,30,40,60,null,1850,"OH Transformers",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[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,1835,"OH Conductor & Devices",25,0.04,25,0.04,"No","No"]
["TS & MS",12,"Power Transformers","Overall",null,30,45,60,null,1820,"Distribution Station Equipment <50 kV",45,2.2222222222222223E-2,45,2.2222222222222223E-2,"No","No"]
[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,1820,"Distribution Station Equipment <50 kV",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[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,1820,"Distribution Station Equipment <50 kV",20,0.05,20,0.05,"No","No"]
[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,1820,"Distribution Station Equipment <50 kV",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,23,"Steel Structure",null,null,35,50,90,null,1820,"Distribution Station Equipment <50 kV",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
["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,29,"Primary TR XLPE Cables in Duct",null,null,35,40,55,null,1845,"UG Conductor & Devices",40,null,40,2.5000000000000001E-2,"No","No"]
[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,1855,"Services",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[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,1850,"UG Transformers",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[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,1840,"UG Conduit",50,0.02,50,0.02,"No","No"]
[null,42,"Cable Chambers",null,null,50,60,80,null,null,null,null,"",null,"","",""]
["S",43,"Remote SCADA",null,null,15,20,30,null,1980,"System Supervisory Equipment",20,0.05,20,0.05,"No","No"]
[]
[]
["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,"Outside Range of Min, Max TUL?"]
[null,"#","Category| Component | Type",null,null,null,null,null,null,null,null,"Years","Rate","Years","Rate","Below Min Range","Above Max Range"]
[null,1,"Office Equipment",null,null,5,15,null,null,1915,"Office Equipment",10,{"$f":"IF(ISERROR(1/L75), \"\", 1/L75)","v":0.1},10,{"$f":"IF(ISERROR(1/N75), \"\", 1/N75)","v":0.1},{"$f":"IF(ISBLANK(N75),\"\",IF(N75<F75,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N75),\"\",IF(N75>G75,\"Yes\",\"No\"))","v":"No"}]
[null,2,"Vehicles","Trucks & Buckets",null,5,15,null,null,1930,"Transportation Equipment - >3 ton",8,{"$f":"IF(ISERROR(1/L76), \"\", 1/L76)","v":0.125},8,{"$f":"IF(ISERROR(1/N76), \"\", 1/N76)","v":0.125},{"$f":"IF(ISBLANK(N76),\"\",IF(N76<F76,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N76),\"\",IF(N76>G76,\"Yes\",\"No\"))","v":"No"}]
[null,null,null,"Trucks & Buckets",null,5,15,null,null,1930,"Transportation Equipment  - <3 ton",5,{"$f":"IF(ISERROR(1/L77), \"\", 1/L77)","v":0.2},5,{"$f":"IF(ISERROR(1/N77), \"\", 1/N77)","v":0.2},{"$f":"IF(ISBLANK(N77),\"\",IF(N77<F77,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N77),\"\",IF(N77>G77,\"Yes\",\"No\"))","v":"No"}]
[null,null,null,"Trailers",null,5,20,null,null,1930,"Transportation Equipment - Trailers",8,0.125,8,0.125,"No","No"]
[null,null,null,"Vans",null,5,10,null,null,1930,"Transportation Equipment  - <3 ton",8,0.125,8,0.125,"No","No"]
[null,3,"Administrative Buildings",null,null,50,75,null,null,1980,"Buildings & Fixtures",25,0.04,25,0.04,"Yes","No"]
[null,4,"Leasehold Improvements",null,null,"Lease dependent",null,null,null,null,null,null,"",null,{"$f":"IF(ISERROR(1/N81), \"\", 1/N81)","v":""},{"$f":"IF(ISBLANK(N81),\"\",IF(N81<F81,\"Yes\",\"No\"))","v":""},{"$f":"IF(ISBLANK(N81),\"\",IF(N81>G81,\"Yes\",\"No\"))","v":""}]
[null,5,"Station Buildings","Station Buildings",null,50,75,null,null,1808,"Station Buildings",50,0.02,50,0.02,"No","No"]
[null,null,null,"Parking",null,25,30,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Fence",null,25,60,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Roof",null,20,30,null,null,null,null,null,"",null,"","",""]
[null,6,"Computer Equipment","Hardware",null,3,5,null,null,1920,"Computer Hardware",5,0.2,5,0.2,"No","No"]
[null,null,null,"Software",null,2,5,null,null,1925,"Computer Software",5,0.2,5,0.2,"No","No"]
[null,7,"Equipment","Power Operated",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Stores",null,5,10,null,null,1935,"Stores Equipment",10,0.1,10,0.1,"No","No"]
[null,null,null,"Tools, Shop, Garage Equipment",null,5,10,null,null,1940,"Tools, Shop, Garage Equipment",10,0.1,10,0.1,"No","No"]
[null,null,null,"Measurement & Testing Equipment",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,8,"Communication","Towers",null,60,70,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Wireless",null,2,10,null,null,null,null,null,"",null,"","",""]
[null,9,"Residential Energy Meters",null,null,25,35,null,null,1860,"Meters",25,0.04,25,0.04,"No","No"]
[null,10,"Industrial/Commercial Energy Meters",null,null,25,35,null,null,1860,"Meters",25,0.04,25,0.04,"No","No"]
[null,11,"Wholesale Energy Meters",null,null,15,30,null,null,null,null,null,"",null,"","",""]
[null,12,"Current & Potential Transformer (CT & PT)",null,null,35,50,null,null,null,null,null,"",null,"","",""]
[null,13,"Smart Meters",null,null,5,15,null,null,1860,"Meters",10,0.1,10,0.1,"No","No"]
[null,14,"Repeaters - Smart Metering",null,null,10,15,null,null,null,null,null,"",null,"","",""]
[null,15,"Data Collectors - Smart Metering",null,null,15,20,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":"App.2-CA_OldCGAAP_DepExp_2012","index":17,"n_rows":60,"n_cols":12,"rows_kept":60,"cut":false,"hidden":false,"merged":[[56,1,56,11],[57,1,58,9],[59,1,60,11],[5,0,5,11],[6,0,6,11],[11,0,12,0],[11,1,12,1],[11,10,12,10],[7,1,7,10]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-CA"]
["Depreciation and Amortization Expense"]
[null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,"Year",2012,"Former CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2012","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","2012 Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",1098395.0799999998,854898.81000000017,{"$f":"C14-D14","v":243496.26999999967},125138.4,{"$f":"E14+0.5*F14","v":306065.46999999968},5,{"$f":"IF(H14=0,0,1/H14)","v":0.2},{"$f":"IF(H14=0,0,G14/H14)","v":61213.093999999939},61213.09,{"$f":"IF(ISERROR(+J14-K14), 0, +J14-K14)","v":3.9999999426072463E-3}]
[1612,"Land Rights (Formally known as Account 1906)",0,0,{"$f":"C15-D15","v":0},null,{"$f":"E15+0.5*F15","v":0},null,0,0,0,0]
[1805,"Land",446493.30000000005,0,446493.30000000005,71.55,446529.07500000007,null,0,0,0,0]
[1808,"Buildings",769640.81,104997.15000000001,664643.66,980568.38,1154927.8500000001,50,0.02,23098.557000000001,49220.52,-26121.962999999996]
[1810,"Leasehold Improvements",0,0,0,0,0,null,0,0,0,0]
[1815,"Transformer Station Equipment >50 kV",0,0,0,0,0,null,0,0,0,0]
[1820,"Distribution Station Equipment <50 kV",11844405.630000001,956539.34,10887866.290000001,-560783.5,10607474.540000001,30,3.3333333333333333E-2,353582.48466666671,324074.63983333303,29507.844833333686]
[1825,"Storage Battery Equipment",0,0,0,null,0,null,0,0,0,0]
[1830,"Poles, Towers & Fixtures",18921361.290000003,0,18921361.290000003,1133581.53,19488152.055000003,25,0.04,779526.08220000018,599647.47019999998,179878.6120000002]
[1835,"Overhead Conductors & Devices",14818360.559999999,0,14818360.559999999,820773.70000000007,15228747.409999998,25,0.04,609149.89639999997,478940.734,130209.16239999997]
[1840,"Underground Conduit",766998.36,0,766998.36,24324.460000000021,779160.59,25,0.04,31166.423599999998,31165.4892,0.93439999999827705]
[1845,"Underground Conductors & Devices",6755235.0999999996,0,6755235.0999999996,162990.40000000002,6836730.2999999998,25,0.04,273469.212,208870.89799999999,64598.314000000013]
[1850,"Line Transformers",15372657.08,0,15372657.08,630126.92999999993,15687720.545,25,0.04,627508.82180000003,454425.76,173083.06180000002]
[1855,"Services (Overhead & Underground)",16921974.850000001,0,16921974.850000001,604430.69999999995,17224190.200000003,25,0.04,688967.60800000012,615184.81000000006,73782.798000000068]
[1860,"Meters",3798108.61,0,3798108.61,24901.14,3810559.1799999997,25,0.04,152422.36719999998,104798.1214,47624.245799999975]
[1860,"Meters (Smart Meters)",212368.13,0,212368.13,43972.44,234354.35,25,0.04,9374.1740000000009,9374.1739999999991,1.8189894035458565E-12]
[1905,"Land",86550.51,0,86550.51,0,86550.51,0,0,0,0,0]
[1908,"Buildings & Fixtures",2182429.2200000002,400403.21,1782026.0100000002,231826.85,1897939.4350000003,25,0.04,75917.577400000009,75044.926999999996,872.65040000001318]
[1910,"Leasehold Improvements",0,0,0,0,0,null,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",339217.04,256678.29999999996,82538.74000000002,31051.25,98064.36500000002,10,0.1,9806.4365000000016,9914.5524999999998,-108.11599999999817]
[1915,"Office Furniture & Equipment (5 years)",0,0,0,0,0,null,0,0,0,0]
[1920,"Computer Equipment - Hardware",748651.77999999991,524331.6100000001,224320.16999999981,68004.959999999992,258322.64999999979,5,0.2,51664.529999999955,51664.525999999998,3.9999999571591616E-3]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,null,0,0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,0,null,0,0,0,0]
[1930,"Transportation Equipment >3 ton, trailers",1924924.85,524942.27812500007,1399982.5718749999,169140.37,1484552.756875,8,0.125,185569.094609375,193911.3,-8342.205390624993]
[1930,"Transportation Equipment <3 ton",470929.03,113090.84,357838.19000000006,85284.83,{"$f":"E39+0.5*F39","v":400480.60500000004},5,{"$f":"IF(H39=0,0,1/H39)","v":0.2},{"$f":"IF(H39=0,0,G39/H39)","v":80096.121000000014},78023.875,{"$f":"IF(ISERROR(+J39-K39), 0, +J39-K39)","v":2072.2460000000137}]
[1935,"Stores Equipment",75195.87,75195.87,0,0,0,null,0,0,0,0]
[1940,"Tools, Shop & Garage Equipment",1205953.52,845117.21,360836.31000000006,21012.670000000002,371342.64500000008,10,0.1,37134.264500000005,37135.633500000004,-1.3689999999987776]
[1945,"Measurement & Testing Equipment",0,0,0,0,0,null,0,0,0,0]
[1950,"Power Operated Equipment",0,0,0,0,0,null,0,0,0,0]
[1955,"Communications Equipment",101870.61,39411.689999999995,62458.920000000006,46451.8,85684.82,10,0.1,8568.482,8568.5,-1.8000000000029104E-2]
[1955,"Communication Equipment (Smart Meters)",0,0,0,0,0,null,0,0,0,0]
[1960,"Miscellaneous Equipment ",18079.150000000001,0,18079.150000000001,1970.37,19064.335000000003,10,0.1,1906.4335000000003,1906.5385000000001,-0.10499999999979082]
[1970,"Load Management Controls Customer Premises",403930.62,0,403930.62,0,403930.62,null,0,0,0,0]
[1975,"Load Management Controls Utility Premises",165151.45000000001,0,165151.45000000001,0,165151.45000000001,null,0,0,0,0]
[1980,"System Supervisor Equipment",1294865.69,529570.39,765295.29999999993,47535.460000000006,789063.02999999991,15,6.6666666666666666E-2,52604.201999999997,35373.182666666697,17231.019333333301]
[1985,"Miscellaneous Fixed Assets",0,0,0,0,0,null,0,0,0,0]
[1990,"Other Tangible Property",53060.28,12321.29,40738.99,0,40738.99,25,0.04,1629.5595999999998,1629.56,-4.0000000012696546E-4]
[1995,"Contributions & Grants",-7560941.8900000006,0,-7560941.8900000006,-675928.17,-7898905.9750000006,25,0.04,-315956.239,-313646.93459999998,-2309.3044000000227]
[null,"Total",{"$f":"SUM(C14:C52)","v":93235866.530000016},{"$f":"SUM(D14:D52)","v":5237497.9881250001},{"$f":"SUM(E14:E52)","v":87998368.541875035},{"$f":"SUM(F14:F52)","v":4016446.5199999996},{"$f":"SUM(G14:G52)","v":90006591.801874995},null,null,{"$f":"SUM(J14:J52)","v":3798419.1829760405},{"$f":"SUM(K14:K52)","v":3116441.3672000002},{"$f":"SUM(L14:L52)","v":681977.81577604241}]
[]
["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_NewCGAAP_DepExp_2012","index":18,"n_rows":65,"n_cols":15,"rows_kept":65,"cut":false,"hidden":false,"merged":[[5,0,5,14],[6,0,6,14],[7,0,7,14],[11,0,12,0],[11,1,12,1],[11,10,12,10],[11,13,12,13],[64,1,65,14],[57,1,57,14],[58,1,58,14],[59,1,59,14],[60,1,60,14],[61,1,61,14],[62,1,62,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-CB"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,"Year",2012,"Revised CGAAP "]
[]
["Account","Description","Opening NBV as at Jan 1, 2012 5","Additions","Average Remaining Life of Opening NBV 4","Years (new additions only) 3","Depreciation Rate on New Additions","Depreciation Expense on Opening NBV","Depreciation Expense on Additions 1","2012 Depreciation Expense","2012 Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n (l)","Variance 2","Depreciation Expense on 2012 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2012 Full Year Depreciation 6"]
[null,null,"(a)","(d)","(i)","(f)","(g) = 1 / (f)","(j) = (a) / (i)","(h)=((d)*0.5)/(f) ","(k) = (j) + (h)",null,"(m) = (k) - (l)","(n) = (d)/(f) ",null,"(p) = (j) + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",158896.42899999989,125138.4,3.2628103297023787,5,{"$f":"IF(F14=0,0,1/F14)","v":0.2},{"$f":"IF(E14=0,0,+C14/E14)","v":48699.254000000001},{"$f":"IF(F14=0,0,+(D14*0.5)/F14)","v":12513.84},{"$f":"IF(ISERROR(+H14+I14), 0, +H14+I14)","v":61213.093999999997},53994.15,{"$f":"IF(ISERROR(+J14-K14), 0, +J14-K14)","v":7218.9439999999959},{"$f":"IF(F14=0,0,+(D14)/F14)","v":25027.68},2167.7279999999992,{"$f":"IF(ISERROR(+M14+H14-N14), 0, +M14+H14-N14)","v":71559.206000000006}]
[1612,"Land Rights (Formally known as Account 1906)",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"IF(ISERROR(+M15+H15-N15), 0, +M15+H15-N15)","v":0}]
[1805,"Land",446493.30000000005,71.55,0,0,0,0,0,0,0,0,0,0,0]
[1808,"Buildings",1418748.6666666667,8293.3799999999992,44.090168183183842,48.5,2.0618556701030927E-2,32178.345538899142,85.49876288659793,32263.844301785739,48553.9263980057,-16290.082096219961,170.99752577319586,0,32349.343064672339]
[1810,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0]
[1815,"Transformer Station Equipment >50 kV",0,0,0,0,0,0,0,0,0,0,0,0,0]
[1820,"Distribution Station Equipment <50 kV",6731808.9530666666,411491.50999999989,25.87992185479618,33.6610549244974,2.9707922174246334E-2,260117.05100334753,6112.2788772215517,266229.32988056907,256136.045424457,10093.284456112073,12224.557754443103,1779.8559166666673,270561.75284112396]
[1825,"Storage Battery Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0]
[1830,"Poles, Towers & Fixtures",8016523.1764000021,1133581.53,30.891477651653638,45,2.2222222222222223E-2,259505.97983035858,12595.350333333334,272101.33016369189,272101.33866743703,-8.5037451353855431E-3,25190.700666666668,0,284696.68049702526]
[1835,"Overhead Conductors & Devices",6486254.2177999988,820773.70000000007,34.076064701540346,60,1.6666666666666666E-2,190346.34059451119,6839.7808333333342,197186.12142784451,197186.04,8.1427844503195956E-2,13679.561666666668,0,204025.90226117786]
[1840,"Underground Conduit",631714.30279999995,24324.460000000021,44.075430026698378,50,0.02,14332.572646877035,243.24460000000022,14575.817246877035,14575.828224180401,-1.0977303365507396E-2,486.48920000000044,0,14819.061846877035]
[1845,"Underground Conductors & Devices",2326939.1225099405,162990.40000000002,27.39980479395404,40,2.5000000000000001E-2,84925.390527723619,2037.3800000000003,86962.770527723624,86962.769224632095,1.3030915288254619E-3,4074.7600000000007,0,89000.150527723614]
[1850,"Line Transformers",6397141.5028000008,630126.92999999993,30.343310390852707,40,2.5000000000000001E-2,210825.43138498437,7876.586624999999,218702.01800998437,219873.45,-1171.4319900156406,15753.173249999998,0,226578.60463498437]
[1855,"Services (Overhead)",3293888.0505513363,240901.49,28.301117562791088,60,1.6666666666666666E-2,116387.20779288157,2007.5124166666667,118394.72020954824,118394.43,0.29020954824227374,4015.0248333333334,0,120402.2326262149]
[1855,"Services (Underground)",7484766.4620900583,363529.20999999996,28.574341515403844,40,{"$f":"IF(F28=0,0,1/F28)","v":2.5000000000000001E-2},{"$f":"IF(E28=0,0,+C28/E28)","v":261940.12058178746},{"$f":"IF(F28=0,0,+(D28*0.5)/F28)","v":4544.1151249999994},{"$f":"IF(ISERROR(+H28+I28), 0, +H28+I28)","v":266484.23570678744},266484.11,{"$f":"IF(ISERROR(+J28-K28), 0, +J28-K28)","v":0.12570678745396435},{"$f":"IF(F28=0,0,+(D28)/F28)","v":9088.2302499999987},0,{"$f":"IF(ISERROR(+M28+H28-N28), 0, +M28+H28-N28)","v":271028.35083178745}]
[1860,"Meters",1187448.7777999998,24901.14,11.301250569056785,10,0.1,105072.3343,1245.057,106317.3913,106317.3913,0,2490.114,6068,101494.4483]
[1860,"Meters (Smart Meters)",203663.8602,43972.44,14.385199431760311,10,0.1,14157.875333333333,2198.6220000000003,16356.497333333333,16356.497333333333,0,4397.2440000000006,0,18555.119333333336]
[1905,"Land",86550.51,0,0,0,0,0,0,0,0,0,0,0,0]
[1908,"Buildings & Fixtures",996034.7958000002,231826.85,13.967696396304564,25,0.04,71309.883000000002,4636.5370000000003,75946.42,75946.42,0,9273.0740000000005,903.71760552057822,79679.239394479417]
[1910,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",50812.584999999963,31051.25,6.11136037602017,10,0.1,8314.4475000000002,1552.5625,9867.01,9867.01,0,3105.125,108,11311.5725]
[1915,"Office Furniture & Equipment (5 years)",0,0,0,0,0,0,0,0,0,0,0,0,0]
[1920,"Computer Equipment - Hardware",160672.40899999987,68004.959999999992,4.1898375263415719,5,0.2,38348.124000000003,6800.4959999999992,45148.62,45148.62,0,13600.991999999998,0,51949.116000000002]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,0,0,0,0,0,0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,0,0,0,0,0,0,0,0,0]
[1930,"Transportation Equipment >3 ton, trailers",869358.791875,169140.37,4.726438275270743,8.4773551451585387,0.11796131964237751,183935.28937499999,9976.010624999999,193911.3,193911.3,0,19952.021249999998,37264.013125000019,166623.29749999996]
[1930,"Transportation Equipment <3 ton",154905.72099999999,85284.83,2.2840662610133928,4.1791035487733259,{"$f":"IF(F40=0,0,1/F40)","v":0.23928576746884525},{"$f":"IF(E40=0,0,+C40/E40)","v":67820.152000000002},{"$f":"IF(F40=0,0,+(D40*0.5)/F40)","v":10203.722999999998},{"$f":"IF(ISERROR(+H40+I40), 0, +H40+I40)","v":78023.875},78023.875,{"$f":"IF(ISERROR(+J40-K40), 0, +J40-K40)","v":0},{"$f":"IF(F40=0,0,+(D40)/F40)","v":20407.445999999996},23625.242999999999,{"$f":"IF(ISERROR(+M40+H40-N40), 0, +M40+H40-N40)","v":64602.354999999996}]
[1935,"Stores Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0]
[1940,"Tools, Shop & Garage Equipment",214636.21000000008,21012.670000000002,5.9849334225047679,10,0.1,35862.756499999996,1050.6335000000001,36913.39,36913.39,0,2101.2670000000003,419,37545.023499999996]
[1945,"Measurement & Testing Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0]
[1950,"Power Operated Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0]
[1955,"Communications Equipment",19682.662500000006,46451.8,4.5663298448632279,10,0.1,4310.3899999999994,2322.59,6632.98,6632.98,0,4645.18,3706.45,5249.12]
[1955,"Communication Equipment (Smart Meters)",0,0,0,0,0,0,0,0,0,0,0,0,0]
[1960,"Miscellaneous Equipment ",10054.612500000001,1970.37,2.560398643076478,10,0.1,3926.9714999999997,98.518499999999989,4025.49,4025.49,0,197.03699999999998,0,4124.0084999999999]
[1970,"Load Management Controls Customer Premises",0,0,0,0,0,0,0,0,0,0,0,0,0]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,0,0,0,0,0,0,0]
[1980,"System Supervisor Equipment",283106.07799999998,47535.460000000006,5.452177452490977,20,0.05,51925.32350000002,1188.3865000000001,53113.710000000021,53113.71,2.1827872842550278E-11,2376.7730000000001,4170,50132.096500000021]
[1985,"Miscellaneous Fixed Assets",0,0,0,0,0,0,0,0,0,0,0,0,0]
[1990,"Other Tangible Property",31425.65,0,19.284745575492774,0,0,1629.5599999999997,0,1629.5599999999997,1629.56,-2.2737367544323206E-13,0,0,1629.5599999999997]
[1995,"Contributions & Grants",-5981923.8044000007,-675928.17,34.711132225491369,49.751195282435468,2.0100019593962348E-2,-172334.44779444445,-6793.0847305555562,-179127.53252500002,-179127.53252499999,-2.9103830456733704E-11,-13586.169461111112,0,-185920.61725555555]
[null,"Total",{"$f":"SUM(C14:C53)","v":41679603.042959675},{"$f":"SUM(D14:D53)","v":4016446.5299999993},null,null,null,{"$f":"SUM(H14:H53)","v":1893536.3531152594},89335.639467885907,1982871.9925831456,1983020.7990470456,-148.80646390031347,178671.27893577181,80212.00764718726,1991995.6244038441]
[]
["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-CC_NewCGAAP_DepExp_2013","index":19,"n_rows":61,"n_cols":11,"rows_kept":61,"cut":false,"hidden":false,"merged":[[56,1,56,10],[57,1,57,10],[58,1,58,10],[60,1,61,10],[5,0,5,10],[6,0,6,10],[7,0,7,10],[11,0,12,0],[11,1,12,1],[11,6,12,6],[11,9,12,9]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[]
[null,null,null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-CC"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,2013,"Revised CGAAP "]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2013 Depreciation Expense 1","2013 Depreciation Expense per Apppendix 2-BA Fixed Assets, Column J\n (l)","Variance 2","Depreciation Expense on 2013 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2013 Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2012 Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = 2012 Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",94033.05,5,{"$f":"IF(D14=0,0,1/D14)","v":0.2},{"$f":"IF(D14=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O14,+'App.2-CB_NewCGAAP_DepExp_2012'!O14+((C14*0.5)/D14))","v":80962.510999999999},79965.587920634905,{"$f":"IF(ISERROR(+F14-G14), 0, +F14-G14)","v":996.92307936509314},{"$f":"IF(D14=0,0,+(C14)/D14)","v":18806.61},12847.687999999998,{"$f":"IF(ISERROR(+I14+'App.2-CB_NewCGAAP_DepExp_2012'!O14-J14), 0, +I14+'App.2-CB_NewCGAAP_DepExp_2012'!O14-J14)","v":77518.128000000012}]
[1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"IF(D15=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O15,+'App.2-CB_NewCGAAP_DepExp_2012'!O15+((C15*0.5)/D15))","v":0},null,0,0,0,{"$f":"IF(ISERROR(+I15+'App.2-CB_NewCGAAP_DepExp_2012'!O15-J15), 0, +I15+'App.2-CB_NewCGAAP_DepExp_2012'!O15-J15)","v":0}]
[1805,"Land",0,0,0,{"$f":"IF(D16=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O16,+'App.2-CB_NewCGAAP_DepExp_2012'!O16+((C16*0.5)/D16))","v":0},null,0,0,0,{"$f":"IF(ISERROR(+I16+'App.2-CB_NewCGAAP_DepExp_2012'!O16-J16), 0, +I16+'App.2-CB_NewCGAAP_DepExp_2012'!O16-J16)","v":0}]
[1808,"Buildings",112435.15,50,0.02,{"$f":"IF(D17=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O17,+'App.2-CB_NewCGAAP_DepExp_2012'!O17+((C17*0.5)/D17))","v":33473.69456467234},33473.694564672303,3.637978807091713E-11,2248.703,0,{"$f":"IF(ISERROR(+I17+'App.2-CB_NewCGAAP_DepExp_2012'!O17-J17), 0, +I17+'App.2-CB_NewCGAAP_DepExp_2012'!O17-J17)","v":34598.046064672337}]
[1810,"Leasehold Improvements",0,0,0,{"$f":"IF(D18=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O18,+'App.2-CB_NewCGAAP_DepExp_2012'!O18+((C18*0.5)/D18))","v":0},null,0,0,0,{"$f":"IF(ISERROR(+I18+'App.2-CB_NewCGAAP_DepExp_2012'!O18-J18), 0, +I18+'App.2-CB_NewCGAAP_DepExp_2012'!O18-J18)","v":0}]
[1815,"Transformer Station Equipment >50 kV",0,0,0,{"$f":"IF(D19=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O19,+'App.2-CB_NewCGAAP_DepExp_2012'!O19+((C19*0.5)/D19))","v":0},null,0,0,0,{"$f":"IF(ISERROR(+I19+'App.2-CB_NewCGAAP_DepExp_2012'!O19-J19), 0, +I19+'App.2-CB_NewCGAAP_DepExp_2012'!O19-J19)","v":0}]
[1820,"Distribution Station Equipment <50 kV",2057224.35,40.174592080701132,2.4891354167112377E-2,{"$f":"IF(D20=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O20,+'App.2-CB_NewCGAAP_DepExp_2012'!O20+((C20*0.5)/D20))","v":296165.30278965272},266126.09999999998,30039.202789652743,51207.099897057553,0,{"$f":"IF(ISERROR(+I20+'App.2-CB_NewCGAAP_DepExp_2012'!O20-J20), 0, +I20+'App.2-CB_NewCGAAP_DepExp_2012'!O20-J20)","v":321768.85273818154}]
[1825,"Storage Battery Equipment",0,0,0,{"$f":"IF(D21=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O21,+'App.2-CB_NewCGAAP_DepExp_2012'!O21+((C21*0.5)/D21))","v":0},null,0,0,0,{"$f":"IF(ISERROR(+I21+'App.2-CB_NewCGAAP_DepExp_2012'!O21-J21), 0, +I21+'App.2-CB_NewCGAAP_DepExp_2012'!O21-J21)","v":0}]
[1830,"Poles, Towers & Fixtures",1345153.3699999999,45,2.2222222222222223E-2,{"$f":"IF(D22=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O22,+'App.2-CB_NewCGAAP_DepExp_2012'!O22+((C22*0.5)/D22))","v":299642.82905258081},299642.83877777797,-9.7251971601508558E-3,29892.297111111107,0,{"$f":"IF(ISERROR(+I22+'App.2-CB_NewCGAAP_DepExp_2012'!O22-J22), 0, +I22+'App.2-CB_NewCGAAP_DepExp_2012'!O22-J22)","v":314588.97760813637}]
[1835,"Overhead Conductors & Devices",753828.36000000103,60,1.6666666666666666E-2,{"$f":"IF(D23=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O23,+'App.2-CB_NewCGAAP_DepExp_2012'!O23+((C23*0.5)/D23))","v":210307.80526117788},210307.805455113,-1.9393512047827244E-4,12563.806000000017,0,{"$f":"IF(ISERROR(+I23+'App.2-CB_NewCGAAP_DepExp_2012'!O23-J23), 0, +I23+'App.2-CB_NewCGAAP_DepExp_2012'!O23-J23)","v":216589.70826117788}]
[1840,"Underground Conduit",306052.33999999997,50,0.02,{"$f":"IF(D24=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O24,+'App.2-CB_NewCGAAP_DepExp_2012'!O24+((C24*0.5)/D24))","v":17879.585246877035},17879.596224180401,-1.0977303365507396E-2,6121.0467999999992,0,{"$f":"IF(ISERROR(+I24+'App.2-CB_NewCGAAP_DepExp_2012'!O24-J24), 0, +I24+'App.2-CB_NewCGAAP_DepExp_2012'!O24-J24)","v":20940.108646877034}]
[1845,"Underground Conductors & Devices",389846.19000000099,40,2.5000000000000001E-2,{"$f":"IF(D25=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O25,+'App.2-CB_NewCGAAP_DepExp_2012'!O25+((C25*0.5)/D25))","v":93873.227902723622},93873.226599632006,1.3030916161369532E-3,9746.1547500000252,0,{"$f":"IF(ISERROR(+I25+'App.2-CB_NewCGAAP_DepExp_2012'!O25-J25), 0, +I25+'App.2-CB_NewCGAAP_DepExp_2012'!O25-J25)","v":98746.305277723644}]
[1850,"Line Transformers",519110.37,40,2.5000000000000001E-2,{"$f":"IF(D26=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O26,+'App.2-CB_NewCGAAP_DepExp_2012'!O26+((C26*0.5)/D26))","v":233067.48425998437},236965.701820394,-3898.2175604096265,12977.759249999999,0,{"$f":"IF(ISERROR(+I26+'App.2-CB_NewCGAAP_DepExp_2012'!O26-J26), 0, +I26+'App.2-CB_NewCGAAP_DepExp_2012'!O26-J26)","v":239556.36388498437}]
[1855,"Services - Overhead",141631.27999999977,60,1.6666666666666666E-2,{"$f":"IF(D27=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O27,+'App.2-CB_NewCGAAP_DepExp_2012'!O27+((C27*0.5)/D27))","v":121582.49329288157},121582.49329288157,0,2360.5213333333295,0,{"$f":"IF(ISERROR(+I27+'App.2-CB_NewCGAAP_DepExp_2012'!O27-J27), 0, +I27+'App.2-CB_NewCGAAP_DepExp_2012'!O27-J27)","v":122762.75395954822}]
[1855,"Services - Underground",350278.76000000018,40,{"$f":"IF(D28=0,0,1/D28)","v":2.5000000000000001E-2},{"$f":"IF(D28=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O28,+'App.2-CB_NewCGAAP_DepExp_2012'!O28+((C28*0.5)/D28))","v":275406.83533178747},275406.83442543069,{"$f":"IF(ISERROR(+F28-G28), 0, +F28-G28)","v":9.0635678498074412E-4},{"$f":"IF(D28=0,0,+(C28)/D28)","v":8756.9690000000046},0,{"$f":"IF(ISERROR(+I28+'App.2-CB_NewCGAAP_DepExp_2012'!O28-J28), 0, +I28+'App.2-CB_NewCGAAP_DepExp_2012'!O28-J28)","v":279785.31983178743}]
[1860,"Meters",50353.760000000097,10,0.1,{"$f":"IF(D29=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O29,+'App.2-CB_NewCGAAP_DepExp_2012'!O29+((C29*0.5)/D29))","v":104012.13630000001},105172.05280000002,-1159.9165000000066,5035.3760000000093,6726,{"$f":"IF(ISERROR(+I29+'App.2-CB_NewCGAAP_DepExp_2012'!O29-J29), 0, +I29+'App.2-CB_NewCGAAP_DepExp_2012'!O29-J29)","v":99803.824300000007}]
[1860,"Meters (Smart Meters)",62303.6899999999,10,0.1,{"$f":"IF(D30=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O30,+'App.2-CB_NewCGAAP_DepExp_2012'!O30+((C30*0.5)/D30))","v":21670.303833333332},21670.303833333332,0,6230.3689999999897,0,{"$f":"IF(ISERROR(+I30+'App.2-CB_NewCGAAP_DepExp_2012'!O30-J30), 0, +I30+'App.2-CB_NewCGAAP_DepExp_2012'!O30-J30)","v":24785.488333333327}]
[1905,"Land",0,0,0,{"$f":"IF(D31=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O31,+'App.2-CB_NewCGAAP_DepExp_2012'!O31+((C31*0.5)/D31))","v":0},null,0,0,0,{"$f":"IF(ISERROR(+I31+'App.2-CB_NewCGAAP_DepExp_2012'!O31-J31), 0, +I31+'App.2-CB_NewCGAAP_DepExp_2012'!O31-J31)","v":0}]
[1908,"Buildings & Fixtures",100066.01,25,0.04,{"$f":"IF(D32=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O32,+'App.2-CB_NewCGAAP_DepExp_2012'!O32+((C32*0.5)/D32))","v":81680.559594479419},80662.059594479404,1018.5000000000146,4002.6403999999998,0,{"$f":"IF(ISERROR(+I32+'App.2-CB_NewCGAAP_DepExp_2012'!O32-J32), 0, +I32+'App.2-CB_NewCGAAP_DepExp_2012'!O32-J32)","v":83681.879794479421}]
[1910,"Leasehold Improvements",0,0,0,{"$f":"IF(D33=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O33,+'App.2-CB_NewCGAAP_DepExp_2012'!O33+((C33*0.5)/D33))","v":0},null,0,0,0,{"$f":"IF(ISERROR(+I33+'App.2-CB_NewCGAAP_DepExp_2012'!O33-J33), 0, +I33+'App.2-CB_NewCGAAP_DepExp_2012'!O33-J33)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",6291.69,10,0.1,{"$f":"IF(D34=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O34,+'App.2-CB_NewCGAAP_DepExp_2012'!O34+((C34*0.5)/D34))","v":11626.157000000001},11489.519,136.63800000000083,629.16899999999998,1264,{"$f":"IF(ISERROR(+I34+'App.2-CB_NewCGAAP_DepExp_2012'!O34-J34), 0, +I34+'App.2-CB_NewCGAAP_DepExp_2012'!O34-J34)","v":10676.7415}]
[1915,"Office Furniture & Equipment (5 years)",0,0,0,{"$f":"IF(D35=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O35,+'App.2-CB_NewCGAAP_DepExp_2012'!O35+((C35*0.5)/D35))","v":0},null,0,0,0,{"$f":"IF(ISERROR(+I35+'App.2-CB_NewCGAAP_DepExp_2012'!O35-J35), 0, +I35+'App.2-CB_NewCGAAP_DepExp_2012'!O35-J35)","v":0}]
[1920,"Computer Equipment - Hardware",8075.81,5,0.2,{"$f":"IF(D36=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O36,+'App.2-CB_NewCGAAP_DepExp_2012'!O36+((C36*0.5)/D36))","v":52756.697},54235.7314260317,-1479.0344260316997,1615.162,4781.7010000000009,{"$f":"IF(ISERROR(+I36+'App.2-CB_NewCGAAP_DepExp_2012'!O36-J36), 0, +I36+'App.2-CB_NewCGAAP_DepExp_2012'!O36-J36)","v":48782.576999999997}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,{"$f":"IF(D37=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O37,+'App.2-CB_NewCGAAP_DepExp_2012'!O37+((C37*0.5)/D37))","v":0},null,0,0,0,{"$f":"IF(ISERROR(+I37+'App.2-CB_NewCGAAP_DepExp_2012'!O37-J37), 0, +I37+'App.2-CB_NewCGAAP_DepExp_2012'!O37-J37)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,{"$f":"IF(D38=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O38,+'App.2-CB_NewCGAAP_DepExp_2012'!O38+((C38*0.5)/D38))","v":0},null,0,0,0,{"$f":"IF(ISERROR(+I38+'App.2-CB_NewCGAAP_DepExp_2012'!O38-J38), 0, +I38+'App.2-CB_NewCGAAP_DepExp_2012'!O38-J38)","v":0}]
[1930,"Transportation Equipment >3 ton, trailers",15542.050000000001,3.1813851008880336,0.31432849789887612,{"$f":"IF(D39=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O39,+'App.2-CB_NewCGAAP_DepExp_2012'!O39+((C39*0.5)/D39))","v":169065.95211538457},170054.74,-988.7878846154199,4885.3092307692277,0,{"$f":"IF(ISERROR(+I39+'App.2-CB_NewCGAAP_DepExp_2012'!O39-J39), 0, +I39+'App.2-CB_NewCGAAP_DepExp_2012'!O39-J39)","v":171508.60673076918}]
[1930,"Transportation Equipment <3 ton",43373.62,3.3696044073746223,{"$f":"IF(D40=0,0,1/D40)","v":0.29677074193380915},{"$f":"IF(D40=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O40,+'App.2-CB_NewCGAAP_DepExp_2012'!O40+((C40*0.5)/D40))","v":71038.365693877553},67893.492894736832,{"$f":"IF(ISERROR(+F40-G40), 0, +F40-G40)","v":3144.8727991407213},{"$f":"IF(D40=0,0,+(C40)/D40)","v":12872.021387755105},25781.402999999998,{"$f":"IF(ISERROR(+I40+'App.2-CB_NewCGAAP_DepExp_2012'!O40-J40), 0, +I40+'App.2-CB_NewCGAAP_DepExp_2012'!O40-J40)","v":51692.973387755097}]
[1935,"Stores Equipment",0,0,0,{"$f":"IF(D41=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O41,+'App.2-CB_NewCGAAP_DepExp_2012'!O41+((C41*0.5)/D41))","v":0},null,0,0,0,{"$f":"IF(ISERROR(+I41+'App.2-CB_NewCGAAP_DepExp_2012'!O41-J41), 0, +I41+'App.2-CB_NewCGAAP_DepExp_2012'!O41-J41)","v":0}]
[1940,"Tools, Shop & Garage Equipment",101629.777,10,0.1,{"$f":"IF(D42=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O42,+'App.2-CB_NewCGAAP_DepExp_2012'!O42+((C42*0.5)/D42))","v":42626.512349999997},40808.793681007402,1817.7186689925948,10162.977699999999,3016,{"$f":"IF(ISERROR(+I42+'App.2-CB_NewCGAAP_DepExp_2012'!O42-J42), 0, +I42+'App.2-CB_NewCGAAP_DepExp_2012'!O42-J42)","v":44692.001199999999}]
[1945,"Measurement & Testing Equipment",0,0,0,{"$f":"IF(D43=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O43,+'App.2-CB_NewCGAAP_DepExp_2012'!O43+((C43*0.5)/D43))","v":0},null,0,0,0,{"$f":"IF(ISERROR(+I43+'App.2-CB_NewCGAAP_DepExp_2012'!O43-J43), 0, +I43+'App.2-CB_NewCGAAP_DepExp_2012'!O43-J43)","v":0}]
[1950,"Power Operated Equipment",0,0,0,{"$f":"IF(D44=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O44,+'App.2-CB_NewCGAAP_DepExp_2012'!O44+((C44*0.5)/D44))","v":0},null,0,0,0,{"$f":"IF(ISERROR(+I44+'App.2-CB_NewCGAAP_DepExp_2012'!O44-J44), 0, +I44+'App.2-CB_NewCGAAP_DepExp_2012'!O44-J44)","v":0}]
[1955,"Communications Equipment",20788.75,10,0.1,{"$f":"IF(D45=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O45,+'App.2-CB_NewCGAAP_DepExp_2012'!O45+((C45*0.5)/D45))","v":6288.5574999999999},7583.8433333333296,-1295.2858333333297,2078.875,0,{"$f":"IF(ISERROR(+I45+'App.2-CB_NewCGAAP_DepExp_2012'!O45-J45), 0, +I45+'App.2-CB_NewCGAAP_DepExp_2012'!O45-J45)","v":7327.9949999999999}]
[1955,"Communication Equipment (Smart Meters)",0,0,0,{"$f":"IF(D46=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O46,+'App.2-CB_NewCGAAP_DepExp_2012'!O46+((C46*0.5)/D46))","v":0},null,0,0,0,{"$f":"IF(ISERROR(+I46+'App.2-CB_NewCGAAP_DepExp_2012'!O46-J46), 0, +I46+'App.2-CB_NewCGAAP_DepExp_2012'!O46-J46)","v":0}]
[1960,"Miscellaneous Equipment ",0,0,0,{"$f":"IF(D47=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O47,+'App.2-CB_NewCGAAP_DepExp_2012'!O47+((C47*0.5)/D47))","v":4124.0084999999999},-2414.3593076923098,6538.3678076923097,0,0,{"$f":"IF(ISERROR(+I47+'App.2-CB_NewCGAAP_DepExp_2012'!O47-J47), 0, +I47+'App.2-CB_NewCGAAP_DepExp_2012'!O47-J47)","v":4124.0084999999999}]
[1970,"Load Management Controls Customer Premises",0,0,0,{"$f":"IF(D48=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O48,+'App.2-CB_NewCGAAP_DepExp_2012'!O48+((C48*0.5)/D48))","v":0},null,0,0,0,{"$f":"IF(ISERROR(+I48+'App.2-CB_NewCGAAP_DepExp_2012'!O48-J48), 0, +I48+'App.2-CB_NewCGAAP_DepExp_2012'!O48-J48)","v":0}]
[1975,"Load Management Controls Utility Premises",0,0,0,{"$f":"IF(D49=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O49,+'App.2-CB_NewCGAAP_DepExp_2012'!O49+((C49*0.5)/D49))","v":0},null,0,0,0,{"$f":"IF(ISERROR(+I49+'App.2-CB_NewCGAAP_DepExp_2012'!O49-J49), 0, +I49+'App.2-CB_NewCGAAP_DepExp_2012'!O49-J49)","v":0}]
[1980,"System Supervisor Equipment",41363.75,20,0.05,{"$f":"IF(D50=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O50,+'App.2-CB_NewCGAAP_DepExp_2012'!O50+((C50*0.5)/D50))","v":51166.190250000021},51166.2273745364,-3.7124536378541961E-2,2068.1875,3720,{"$f":"IF(ISERROR(+I50+'App.2-CB_NewCGAAP_DepExp_2012'!O50-J50), 0, +I50+'App.2-CB_NewCGAAP_DepExp_2012'!O50-J50)","v":48480.284000000021}]
[1985,"Miscellaneous Fixed Assets",0,0,0,{"$f":"IF(D51=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O51,+'App.2-CB_NewCGAAP_DepExp_2012'!O51+((C51*0.5)/D51))","v":0},null,0,0,0,{"$f":"IF(ISERROR(+I51+'App.2-CB_NewCGAAP_DepExp_2012'!O51-J51), 0, +I51+'App.2-CB_NewCGAAP_DepExp_2012'!O51-J51)","v":0}]
[1990,"Other Tangible Property",0,0,0,{"$f":"IF(D52=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O52,+'App.2-CB_NewCGAAP_DepExp_2012'!O52+((C52*0.5)/D52))","v":1629.5599999999997},1629.56,-2.2737367544323206E-13,0,0,{"$f":"IF(ISERROR(+I52+'App.2-CB_NewCGAAP_DepExp_2012'!O52-J52), 0, +I52+'App.2-CB_NewCGAAP_DepExp_2012'!O52-J52)","v":1629.5599999999997}]
[1995,"Contributions & Grants",-1061938.9099999999,45.975404354790456,2.1750760303988582E-2,{"$f":"IF(D53=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O53,+'App.2-CB_NewCGAAP_DepExp_2012'!O53+((C53*0.5)/D53))","v":-197469.6066},-199416.137943268,1946.5313432679977,-23097.978688888899,0,{"$f":"IF(ISERROR(+I53+'App.2-CB_NewCGAAP_DepExp_2012'!O53-J53), 0, +I53+'App.2-CB_NewCGAAP_DepExp_2012'!O53-J53)","v":-209018.59594444445}]
[null,"Total",{"$f":"SUM(C14:C53)","v":5457443.2170000002},null,null,{"$f":"SUM(F14:F53)","v":2082577.1622394123},2045759.705767215,36817.456472197809,181163.07567113749,58136.792000000001,2115021.9080749811]
[]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[3,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CD_MIFRS_DepExp_2014","index":20,"n_rows":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],[5,0,5,10],[6,0,6,10],[7,0,7,10],[11,0,12,0],[11,1,12,1],[11,6,12,6],[11,9,12,9]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[]
[null,null,null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-CD"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,null,null,2014,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2014 Depreciation Expense 1","2014 Depreciation Expense per Apppendix 2-BA Fixed Assets, Column J\n (l)","Variance 2","Depreciation Expense on 2014 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2014 Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2013 Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = 2013 Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",248336.27000000002,5,{"$f":"IF(D14=0,0,1/D14)","v":0.2},{"$f":"IF(D14=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K14,+'App.2-CC_NewCGAAP_DepExp_2013'!K14+((C14*0.5)/D14))","v":102351.755},153932.54892063499,{"$f":"IF(ISERROR(+F14-G14), 0, +F14-G14)","v":-51580.793920634984},{"$f":"IF(D14=0,0,+(C14)/D14)","v":49667.254000000001},12847.687999999998,{"$f":"IF(ISERROR(+I14+'App.2-CC_NewCGAAP_DepExp_2013'!K14-J14), 0, +I14+'App.2-CC_NewCGAAP_DepExp_2013'!K14-J14)","v":114337.69400000002}]
[1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"IF(D15=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K15,+'App.2-CC_NewCGAAP_DepExp_2013'!K15+((C15*0.5)/D15))","v":0},0,0,0,0,{"$f":"IF(ISERROR(+I15+'App.2-CC_NewCGAAP_DepExp_2013'!K15-J15), 0, +I15+'App.2-CC_NewCGAAP_DepExp_2013'!K15-J15)","v":0}]
[1805,"Land",0,0,0,{"$f":"IF(D16=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K16,+'App.2-CC_NewCGAAP_DepExp_2013'!K16+((C16*0.5)/D16))","v":0},0,0,0,0,{"$f":"IF(ISERROR(+I16+'App.2-CC_NewCGAAP_DepExp_2013'!K16-J16), 0, +I16+'App.2-CC_NewCGAAP_DepExp_2013'!K16-J16)","v":0}]
[1808,"Buildings",0,0,0,{"$f":"IF(D17=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K17,+'App.2-CC_NewCGAAP_DepExp_2013'!K17+((C17*0.5)/D17))","v":34598.046064672337},34598.0460646723,3.637978807091713E-11,0,0,{"$f":"IF(ISERROR(+I17+'App.2-CC_NewCGAAP_DepExp_2013'!K17-J17), 0, +I17+'App.2-CC_NewCGAAP_DepExp_2013'!K17-J17)","v":34598.046064672337}]
[1810,"Leasehold Improvements",0,0,0,{"$f":"IF(D18=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K18,+'App.2-CC_NewCGAAP_DepExp_2013'!K18+((C18*0.5)/D18))","v":0},0,0,0,0,{"$f":"IF(ISERROR(+I18+'App.2-CC_NewCGAAP_DepExp_2013'!K18-J18), 0, +I18+'App.2-CC_NewCGAAP_DepExp_2013'!K18-J18)","v":0}]
[1815,"Transformer Station Equipment >50 kV",0,0,0,{"$f":"IF(D19=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K19,+'App.2-CC_NewCGAAP_DepExp_2013'!K19+((C19*0.5)/D19))","v":0},0,0,0,0,{"$f":"IF(ISERROR(+I19+'App.2-CC_NewCGAAP_DepExp_2013'!K19-J19), 0, +I19+'App.2-CC_NewCGAAP_DepExp_2013'!K19-J19)","v":0}]
[1820,"Distribution Station Equipment <50 kV",640888.25012136833,23.153986978612838,4.3189106088886223E-2,{"$f":"IF(D20=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K20,+'App.2-CC_NewCGAAP_DepExp_2013'!K20+((C20*0.5)/D20))","v":335608.54805098777},306673.86411906499,28934.683931922773,27679.390625612425,0,{"$f":"IF(ISERROR(+I20+'App.2-CC_NewCGAAP_DepExp_2013'!K20-J20), 0, +I20+'App.2-CC_NewCGAAP_DepExp_2013'!K20-J20)","v":349448.24336379394}]
[1825,"Storage Battery Equipment",0,0,0,{"$f":"IF(D21=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K21,+'App.2-CC_NewCGAAP_DepExp_2013'!K21+((C21*0.5)/D21))","v":0},0,0,0,0,{"$f":"IF(ISERROR(+I21+'App.2-CC_NewCGAAP_DepExp_2013'!K21-J21), 0, +I21+'App.2-CC_NewCGAAP_DepExp_2013'!K21-J21)","v":0}]
[1830,"Poles, Towers & Fixtures",2168185.7400000002,45,2.2222222222222223E-2,{"$f":"IF(D22=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K22,+'App.2-CC_NewCGAAP_DepExp_2013'!K22+((C22*0.5)/D22))","v":338679.93027480302},339385.21414427401,-705.28386947099352,48181.905333333336,0,{"$f":"IF(ISERROR(+I22+'App.2-CC_NewCGAAP_DepExp_2013'!K22-J22), 0, +I22+'App.2-CC_NewCGAAP_DepExp_2013'!K22-J22)","v":362770.88294146972}]
[1835,"Overhead Conductors & Devices",734143.8,60,1.6666666666666666E-2,{"$f":"IF(D23=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K23,+'App.2-CC_NewCGAAP_DepExp_2013'!K23+((C23*0.5)/D23))","v":222707.57326117787},222720.277821811,-12.704560633137589,12235.730000000001,0,{"$f":"IF(ISERROR(+I23+'App.2-CC_NewCGAAP_DepExp_2013'!K23-J23), 0, +I23+'App.2-CC_NewCGAAP_DepExp_2013'!K23-J23)","v":228825.43826117789}]
[1840,"Underground Conduit",140104.61000000002,50,0.02,{"$f":"IF(D24=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K24,+'App.2-CC_NewCGAAP_DepExp_2013'!K24+((C24*0.5)/D24))","v":22341.154746877033},22341.1657470229,-1.1000145867001265E-2,2802.0922000000005,0,{"$f":"IF(ISERROR(+I24+'App.2-CC_NewCGAAP_DepExp_2013'!K24-J24), 0, +I24+'App.2-CC_NewCGAAP_DepExp_2013'!K24-J24)","v":23742.200846877033}]
[1845,"Underground Conductors & Devices",179671.15000000002,40,2.5000000000000001E-2,{"$f":"IF(D25=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K25,+'App.2-CC_NewCGAAP_DepExp_2013'!K25+((C25*0.5)/D25))","v":100992.19465272364},100992.193367429,1.2852946383645758E-3,4491.7787500000004,0,{"$f":"IF(ISERROR(+I25+'App.2-CC_NewCGAAP_DepExp_2013'!K25-J25), 0, +I25+'App.2-CC_NewCGAAP_DepExp_2013'!K25-J25)","v":103238.08402772364}]
[1850,"Line Transformers",667435.6,40,2.5000000000000001E-2,{"$f":"IF(D26=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K26,+'App.2-CC_NewCGAAP_DepExp_2013'!K26+((C26*0.5)/D26))","v":247899.30888498438},253449.98,-5550.6711150156334,16685.89,0,{"$f":"IF(ISERROR(+I26+'App.2-CC_NewCGAAP_DepExp_2013'!K26-J26), 0, +I26+'App.2-CC_NewCGAAP_DepExp_2013'!K26-J26)","v":256242.25388498435}]
[1855,"Services - Overhead ",186227.0906564779,60,1.6666666666666666E-2,{"$f":"IF(D27=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K27,+'App.2-CC_NewCGAAP_DepExp_2013'!K27+((C27*0.5)/D27))","v":124314.64638168554},124330.72396501887,-16.077583333331859,3103.7848442746317,0,{"$f":"IF(ISERROR(+I27+'App.2-CC_NewCGAAP_DepExp_2013'!K27-J27), 0, +I27+'App.2-CC_NewCGAAP_DepExp_2013'!K27-J27)","v":125866.53880382286}]
[1855,"Services - Underground",630339.47355827701,40,{"$f":"IF(D28=0,0,1/D28)","v":2.5000000000000001E-2},{"$f":"IF(D28=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K28,+'App.2-CC_NewCGAAP_DepExp_2013'!K28+((C28*0.5)/D28))","v":287664.56325126591},287868.11309490912,{"$f":"IF(ISERROR(+F28-G28), 0, +F28-G28)","v":-203.5498436432099},{"$f":"IF(D28=0,0,+(C28)/D28)","v":15758.486838956926},0,{"$f":"IF(ISERROR(+I28+'App.2-CC_NewCGAAP_DepExp_2013'!K28-J28), 0, +I28+'App.2-CC_NewCGAAP_DepExp_2013'!K28-J28)","v":295543.80667074438}]
[1860,"Meters",14295.75,10,0.1,{"$f":"IF(D29=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K29,+'App.2-CC_NewCGAAP_DepExp_2013'!K29+((C29*0.5)/D29))","v":100518.61180000001},101551.38530000002,-1032.7735000000102,1429.575,2214.5449999999983,{"$f":"IF(ISERROR(+I29+'App.2-CC_NewCGAAP_DepExp_2013'!K29-J29), 0, +I29+'App.2-CC_NewCGAAP_DepExp_2013'!K29-J29)","v":99018.854300000006}]
[1860,"Meters (Smart Meters)",3475934.9793286198,10,0.1,{"$f":"IF(D30=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K30,+'App.2-CC_NewCGAAP_DepExp_2013'!K30+((C30*0.5)/D30))","v":198582.2372997643},1078084.6514664309,-879502.41416666657,347593.49793286197,0,{"$f":"IF(ISERROR(+I30+'App.2-CC_NewCGAAP_DepExp_2013'!K30-J30), 0, +I30+'App.2-CC_NewCGAAP_DepExp_2013'!K30-J30)","v":372378.98626619531}]
[1905,"Land",0,0,0,{"$f":"IF(D31=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K31,+'App.2-CC_NewCGAAP_DepExp_2013'!K31+((C31*0.5)/D31))","v":0},0,0,0,0,{"$f":"IF(ISERROR(+I31+'App.2-CC_NewCGAAP_DepExp_2013'!K31-J31), 0, +I31+'App.2-CC_NewCGAAP_DepExp_2013'!K31-J31)","v":0}]
[1908,"Buildings & Fixtures",508279.72,25,0.04,{"$f":"IF(D32=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K32,+'App.2-CC_NewCGAAP_DepExp_2013'!K32+((C32*0.5)/D32))","v":93847.474194479422},93847.474194479393,2.9103830456733704E-11,20331.1888,22413.9,{"$f":"IF(ISERROR(+I32+'App.2-CC_NewCGAAP_DepExp_2013'!K32-J32), 0, +I32+'App.2-CC_NewCGAAP_DepExp_2013'!K32-J32)","v":81599.168594479415}]
[1910,"Leasehold Improvements",0,0,0,{"$f":"IF(D33=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K33,+'App.2-CC_NewCGAAP_DepExp_2013'!K33+((C33*0.5)/D33))","v":0},0,0,0,0,{"$f":"IF(ISERROR(+I33+'App.2-CC_NewCGAAP_DepExp_2013'!K33-J33), 0, +I33+'App.2-CC_NewCGAAP_DepExp_2013'!K33-J33)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",57280.34,10,0.1,{"$f":"IF(D34=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K34,+'App.2-CC_NewCGAAP_DepExp_2013'!K34+((C34*0.5)/D34))","v":13540.7585},13588.3845,-47.626000000000204,5728.0339999999997,173,{"$f":"IF(ISERROR(+I34+'App.2-CC_NewCGAAP_DepExp_2013'!K34-J34), 0, +I34+'App.2-CC_NewCGAAP_DepExp_2013'!K34-J34)","v":16231.7755}]
[1915,"Office Furniture & Equipment (5 years)",0,0,0,{"$f":"IF(D35=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K35,+'App.2-CC_NewCGAAP_DepExp_2013'!K35+((C35*0.5)/D35))","v":0},0,0,0,0,{"$f":"IF(ISERROR(+I35+'App.2-CC_NewCGAAP_DepExp_2013'!K35-J35), 0, +I35+'App.2-CC_NewCGAAP_DepExp_2013'!K35-J35)","v":0}]
[1920,"Computer Equipment - Hardware",96303.26,5,0.2,{"$f":"IF(D36=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K36,+'App.2-CC_NewCGAAP_DepExp_2013'!K36+((C36*0.5)/D36))","v":58412.902999999998},62553.517919364996,-4140.6149193649981,19260.651999999998,6973.9589999999953,{"$f":"IF(ISERROR(+I36+'App.2-CC_NewCGAAP_DepExp_2013'!K36-J36), 0, +I36+'App.2-CC_NewCGAAP_DepExp_2013'!K36-J36)","v":61069.27}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,{"$f":"IF(D37=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K37,+'App.2-CC_NewCGAAP_DepExp_2013'!K37+((C37*0.5)/D37))","v":0},0,0,0,0,{"$f":"IF(ISERROR(+I37+'App.2-CC_NewCGAAP_DepExp_2013'!K37-J37), 0, +I37+'App.2-CC_NewCGAAP_DepExp_2013'!K37-J37)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,{"$f":"IF(D38=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K38,+'App.2-CC_NewCGAAP_DepExp_2013'!K38+((C38*0.5)/D38))","v":0},0,0,0,0,{"$f":"IF(ISERROR(+I38+'App.2-CC_NewCGAAP_DepExp_2013'!K38-J38), 0, +I38+'App.2-CC_NewCGAAP_DepExp_2013'!K38-J38)","v":0}]
[1930,"Transportation Equipment >3 ton, trailers",40162.639999999999,3.1813851008880336,0.31432849789887612,{"$f":"IF(D39=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K39,+'App.2-CC_NewCGAAP_DepExp_2013'!K39+((C39*0.5)/D39))","v":177820.73788219586},189683.7026969844,-11862.964814788545,12624.262302853316,0,{"$f":"IF(ISERROR(+I39+'App.2-CC_NewCGAAP_DepExp_2013'!K39-J39), 0, +I39+'App.2-CC_NewCGAAP_DepExp_2013'!K39-J39)","v":184132.8690336225}]
[1930,"Transportation Equipment <3 ton",32000,5,{"$f":"IF(D40=0,0,1/D40)","v":0.2},{"$f":"IF(D40=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K40,+'App.2-CC_NewCGAAP_DepExp_2013'!K40+((C40*0.5)/D40))","v":54892.973387755097},49919.488813655757,{"$f":"IF(ISERROR(+F40-G40), 0, +F40-G40)","v":4973.4845740993405},{"$f":"IF(D40=0,0,+(C40)/D40)","v":6400},0,{"$f":"IF(ISERROR(+I40+'App.2-CC_NewCGAAP_DepExp_2013'!K40-J40), 0, +I40+'App.2-CC_NewCGAAP_DepExp_2013'!K40-J40)","v":58092.973387755097}]
[1935,"Stores Equipment",0,0,0,{"$f":"IF(D41=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K41,+'App.2-CC_NewCGAAP_DepExp_2013'!K41+((C41*0.5)/D41))","v":0},0,0,0,0,{"$f":"IF(ISERROR(+I41+'App.2-CC_NewCGAAP_DepExp_2013'!K41-J41), 0, +I41+'App.2-CC_NewCGAAP_DepExp_2013'!K41-J41)","v":0}]
[1940,"Tools, Shop & Garage Equipment",46999.759999999995,10,0.1,{"$f":"IF(D42=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K42,+'App.2-CC_NewCGAAP_DepExp_2013'!K42+((C42*0.5)/D42))","v":47041.989199999996},47262.886031007401,-220.89683100740513,4699.9759999999997,3040,{"$f":"IF(ISERROR(+I42+'App.2-CC_NewCGAAP_DepExp_2013'!K42-J42), 0, +I42+'App.2-CC_NewCGAAP_DepExp_2013'!K42-J42)","v":46351.977200000001}]
[1945,"Measurement & Testing Equipment",0,0,0,{"$f":"IF(D43=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K43,+'App.2-CC_NewCGAAP_DepExp_2013'!K43+((C43*0.5)/D43))","v":0},0,0,0,0,{"$f":"IF(ISERROR(+I43+'App.2-CC_NewCGAAP_DepExp_2013'!K43-J43), 0, +I43+'App.2-CC_NewCGAAP_DepExp_2013'!K43-J43)","v":0}]
[1950,"Power Operated Equipment",0,0,0,{"$f":"IF(D44=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K44,+'App.2-CC_NewCGAAP_DepExp_2013'!K44+((C44*0.5)/D44))","v":0},0,0,0,0,{"$f":"IF(ISERROR(+I44+'App.2-CC_NewCGAAP_DepExp_2013'!K44-J44), 0, +I44+'App.2-CC_NewCGAAP_DepExp_2013'!K44-J44)","v":0}]
[1955,"Communications Equipment",0,10,0.1,{"$f":"IF(D45=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K45,+'App.2-CC_NewCGAAP_DepExp_2013'!K45+((C45*0.5)/D45))","v":7327.9949999999999},9263.5008333333299,-1935.50583333333,0,70.63,{"$f":"IF(ISERROR(+I45+'App.2-CC_NewCGAAP_DepExp_2013'!K45-J45), 0, +I45+'App.2-CC_NewCGAAP_DepExp_2013'!K45-J45)","v":7257.3649999999998}]
[1955,"Communication Equipment (Smart Meters)",0,0,0,{"$f":"IF(D46=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K46,+'App.2-CC_NewCGAAP_DepExp_2013'!K46+((C46*0.5)/D46))","v":0},0,0,0,0,{"$f":"IF(ISERROR(+I46+'App.2-CC_NewCGAAP_DepExp_2013'!K46-J46), 0, +I46+'App.2-CC_NewCGAAP_DepExp_2013'!K46-J46)","v":0}]
[1960,"Miscellaneous Equipment ",0,0,0,{"$f":"IF(D47=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K47,+'App.2-CC_NewCGAAP_DepExp_2013'!K47+((C47*0.5)/D47))","v":4124.0084999999999},2414.3593076923098,1709.6491923076901,0,0,{"$f":"IF(ISERROR(+I47+'App.2-CC_NewCGAAP_DepExp_2013'!K47-J47), 0, +I47+'App.2-CC_NewCGAAP_DepExp_2013'!K47-J47)","v":4124.0084999999999}]
[1970,"Load Management Controls Customer Premises",0,0,0,{"$f":"IF(D48=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K48,+'App.2-CC_NewCGAAP_DepExp_2013'!K48+((C48*0.5)/D48))","v":0},0,0,0,0,{"$f":"IF(ISERROR(+I48+'App.2-CC_NewCGAAP_DepExp_2013'!K48-J48), 0, +I48+'App.2-CC_NewCGAAP_DepExp_2013'!K48-J48)","v":0}]
[1975,"Load Management Controls Utility Premises",0,0,0,{"$f":"IF(D49=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K49,+'App.2-CC_NewCGAAP_DepExp_2013'!K49+((C49*0.5)/D49))","v":0},0,0,0,0,{"$f":"IF(ISERROR(+I49+'App.2-CC_NewCGAAP_DepExp_2013'!K49-J49), 0, +I49+'App.2-CC_NewCGAAP_DepExp_2013'!K49-J49)","v":0}]
[1980,"System Supervisor Equipment",426182.9634276306,20,0.05,{"$f":"IF(D50=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K50,+'App.2-CC_NewCGAAP_DepExp_2013'!K50+((C50*0.5)/D50))","v":59134.858085690787},59134.894210227103,-3.6124536316492595E-2,21309.14817138153,0,{"$f":"IF(ISERROR(+I50+'App.2-CC_NewCGAAP_DepExp_2013'!K50-J50), 0, +I50+'App.2-CC_NewCGAAP_DepExp_2013'!K50-J50)","v":69789.432171381544}]
[1985,"Miscellaneous Fixed Assets",0,0,0,{"$f":"IF(D51=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K51,+'App.2-CC_NewCGAAP_DepExp_2013'!K51+((C51*0.5)/D51))","v":0},0,0,0,0,{"$f":"IF(ISERROR(+I51+'App.2-CC_NewCGAAP_DepExp_2013'!K51-J51), 0, +I51+'App.2-CC_NewCGAAP_DepExp_2013'!K51-J51)","v":0}]
[1990,"Other Tangible Property",0,0,0,{"$f":"IF(D52=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K52,+'App.2-CC_NewCGAAP_DepExp_2013'!K52+((C52*0.5)/D52))","v":1629.5599999999997},1629.56,-2.2737367544323206E-13,0,0,{"$f":"IF(ISERROR(+I52+'App.2-CC_NewCGAAP_DepExp_2013'!K52-J52), 0, +I52+'App.2-CC_NewCGAAP_DepExp_2013'!K52-J52)","v":1629.5599999999997}]
[1995,"Contributions & Grants",-1128076.84685466,45.000000000000092,2.2222222222222178E-2,{"$f":"IF(D53=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K53,+'App.2-CC_NewCGAAP_DepExp_2013'!K53+((C53*0.5)/D53))","v":-221552.78313171843},-223498.80447498601,1946.021343267581,-25068.374374547948,0,{"$f":"IF(ISERROR(+I53+'App.2-CC_NewCGAAP_DepExp_2013'!K53-J53), 0, +I53+'App.2-CC_NewCGAAP_DepExp_2013'!K53-J53)","v":-234086.97031899239}]
[null,"Total",{"$f":"SUM(C14:C53)","v":9164694.5502377134},null,null,{"$f":"SUM(F14:F53)","v":2412479.0442873454},3331727.1280430271,-919248.08375568246,594914.27242472616,47733.721999999994,2662202.4584997082]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)",null,null,null,65869.891982447807]
[null,"Total Depreciation Expense",null,null,null,{"$f":"+F55+F54","v":2478348.9362697932}]
[]
["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_2015","index":21,"n_rows":63,"n_cols":8,"rows_kept":63,"cut":false,"hidden":false,"merged":[[64,1,65,7],[5,0,5,8],[6,0,6,8],[11,1,12,1],[11,6,12,6],[56,1,56,4],[58,1,58,7],[59,1,59,8],[61,1,61,8],[62,1,63,7],[7,0,7,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,null,"Exhibit:",4]
[]
[null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-CE"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,2015,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2015 Depreciation Expense 1","2015 Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2014 Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",12000,5,{"$f":"IF(D14=0,0,1/D14)","v":0.2},{"$f":"IF(D14=0,'App.2-CD_MIFRS_DepExp_2014'!K14,+'App.2-CD_MIFRS_DepExp_2014'!K14+((C14*0.5)/D14))","v":115537.69400000002},109328.734349206,{"$f":"IF(ISERROR(+F14-G14), 0, +F14-G14)","v":6208.959650794015}]
[1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"IF(D15=0,'App.2-CD_MIFRS_DepExp_2014'!K15,+'App.2-CD_MIFRS_DepExp_2014'!K15+((C15*0.5)/D15))","v":0},0,0]
[1805,"Land",0,0,0,{"$f":"IF(D16=0,'App.2-CD_MIFRS_DepExp_2014'!K16,+'App.2-CD_MIFRS_DepExp_2014'!K16+((C16*0.5)/D16))","v":0},0,0]
[1808,"Buildings",18551.368608798894,50,0.02,{"$f":"IF(D17=0,'App.2-CD_MIFRS_DepExp_2014'!K17,+'App.2-CD_MIFRS_DepExp_2014'!K17+((C17*0.5)/D17))","v":34783.559750760323},34783.559750760302,2.1827872842550278E-11]
[1810,"Leasehold Improvements",0,0,0,{"$f":"IF(D18=0,'App.2-CD_MIFRS_DepExp_2014'!K18,+'App.2-CD_MIFRS_DepExp_2014'!K18+((C18*0.5)/D18))","v":0},0,0]
[1815,"Transformer Station Equipment >50 kV",0,0,0,{"$f":"IF(D19=0,'App.2-CD_MIFRS_DepExp_2014'!K19,+'App.2-CD_MIFRS_DepExp_2014'!K19+((C19*0.5)/D19))","v":0},0,0]
[1820,"Distribution Station Equipment <50 kV",2771299.0368429166,45.029943373124269,2.2207445204047077E-2,{"$f":"IF(D20=0,'App.2-CD_MIFRS_DepExp_2014'!K20,+'App.2-CD_MIFRS_DepExp_2014'!K20+((C20*0.5)/D20))","v":380219.97911615268},341137.004484587,39082.974631565681]
[1825,"Storage Battery Equipment",0,0,0,{"$f":"IF(D21=0,'App.2-CD_MIFRS_DepExp_2014'!K21,+'App.2-CD_MIFRS_DepExp_2014'!K21+((C21*0.5)/D21))","v":0},0,0]
[1830,"Poles, Towers & Fixtures",1084640.18,45,2.2222222222222223E-2,{"$f":"IF(D22=0,'App.2-CD_MIFRS_DepExp_2014'!K22,+'App.2-CD_MIFRS_DepExp_2014'!K22+((C22*0.5)/D22))","v":374822.44049702527},374293.55953101098,528.88096601428697]
[1835,"Overhead Conductors & Devices",635167.20390674123,60,1.6666666666666666E-2,{"$f":"IF(D23=0,'App.2-CD_MIFRS_DepExp_2014'!K23,+'App.2-CD_MIFRS_DepExp_2014'!K23+((C23*0.5)/D23))","v":234118.49829373407},234109.00722106599,9.4910726680827793]
[1840,"Underground Conduit",321443.19484958996,50,0.02,{"$f":"IF(D24=0,'App.2-CD_MIFRS_DepExp_2014'!K24,+'App.2-CD_MIFRS_DepExp_2014'!K24+((C24*0.5)/D24))","v":26956.632795372934},26956.643818361299,-1.1022988364857156E-2]
[1845,"Underground Conductors & Devices",328719.21307126881,40,2.5000000000000001E-2,{"$f":"IF(D25=0,'App.2-CD_MIFRS_DepExp_2014'!K25,+'App.2-CD_MIFRS_DepExp_2014'!K25+((C25*0.5)/D25))","v":107347.0741911145},107347.072923617,1.2674975005211309E-3]
[1850,"Line Transformers",854250.80612886394,40,2.5000000000000001E-2,{"$f":"IF(D26=0,'App.2-CD_MIFRS_DepExp_2014'!K26,+'App.2-CD_MIFRS_DepExp_2014'!K26+((C26*0.5)/D26))","v":266920.38896159513},272459.88,-5539.4910384048708]
[1855,"Services - Overhead ",197820.63907524559,60,1.6666666666666666E-2,{"$f":"IF(D27=0,'App.2-CD_MIFRS_DepExp_2014'!K27,+'App.2-CD_MIFRS_DepExp_2014'!K27+((C27*0.5)/D27))","v":127515.0441294499},127502.93929611657,12.104833333331044]
[1855,"Services - Underground",1227521.4318272239,40,{"$f":"IF(D28=0,0,1/D28)","v":2.5000000000000001E-2},{"$f":"IF(D28=0,'App.2-CD_MIFRS_DepExp_2014'!K28,+'App.2-CD_MIFRS_DepExp_2014'!K28+((C28*0.5)/D28))","v":310887.82456858468},310735.14516222785,{"$f":"IF(ISERROR(+F28-G28), 0, +F28-G28)","v":152.67940635682316}]
[1860,"Meters",14440.447927349807,10,0.1,{"$f":"IF(D29=0,'App.2-CD_MIFRS_DepExp_2014'!K29,+'App.2-CD_MIFRS_DepExp_2014'!K29+((C29*0.5)/D29))","v":99740.876696367501},102988.19519636751,-3247.3185000000085]
[1860,"Meters (Smart Meters)",214213.17444348836,10,0.1,{"$f":"IF(D30=0,'App.2-CD_MIFRS_DepExp_2014'!K30,+'App.2-CD_MIFRS_DepExp_2014'!K30+((C30*0.5)/D30))","v":383089.64498836972},272663.19465503632,110426.4503333334]
[1905,"Land",0,0,0,{"$f":"IF(D31=0,'App.2-CD_MIFRS_DepExp_2014'!K31,+'App.2-CD_MIFRS_DepExp_2014'!K31+((C31*0.5)/D31))","v":0},0,0]
[1908,"Buildings & Fixtures",56651.87,25,0.04,{"$f":"IF(D32=0,'App.2-CD_MIFRS_DepExp_2014'!K32,+'App.2-CD_MIFRS_DepExp_2014'!K32+((C32*0.5)/D32))","v":82732.205994479416},82735.175783673505,-2.969789194088662]
[1910,"Leasehold Improvements",0,0,0,{"$f":"IF(D33=0,'App.2-CD_MIFRS_DepExp_2014'!K33,+'App.2-CD_MIFRS_DepExp_2014'!K33+((C33*0.5)/D33))","v":0},0,0]
[1915,"Office Furniture & Equipment (10 years)",6000,10,0.1,{"$f":"IF(D34=0,'App.2-CD_MIFRS_DepExp_2014'!K34,+'App.2-CD_MIFRS_DepExp_2014'!K34+((C34*0.5)/D34))","v":16531.7755},16579.639500000001,-47.864000000001397]
[1915,"Office Furniture & Equipment (5 years)",0,0,0,{"$f":"IF(D35=0,'App.2-CD_MIFRS_DepExp_2014'!K35,+'App.2-CD_MIFRS_DepExp_2014'!K35+((C35*0.5)/D35))","v":0},0,0]
[1920,"Computer Equipment - Hardware",135800,5,0.2,{"$f":"IF(D36=0,'App.2-CD_MIFRS_DepExp_2014'!K36,+'App.2-CD_MIFRS_DepExp_2014'!K36+((C36*0.5)/D36))","v":74649.26999999999},76435.025650793599,-1785.7556507936097]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,{"$f":"IF(D37=0,'App.2-CD_MIFRS_DepExp_2014'!K37,+'App.2-CD_MIFRS_DepExp_2014'!K37+((C37*0.5)/D37))","v":0},0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,{"$f":"IF(D38=0,'App.2-CD_MIFRS_DepExp_2014'!K38,+'App.2-CD_MIFRS_DepExp_2014'!K38+((C38*0.5)/D38))","v":0},0,0]
[1930,"Transportation Equipment >3 ton, trailers",493285,8,0.125,{"$f":"IF(D39=0,'App.2-CD_MIFRS_DepExp_2014'!K39,+'App.2-CD_MIFRS_DepExp_2014'!K39+((C39*0.5)/D39))","v":214963.1815336225},207444.58519698438,7518.5963366381184]
[1930,"Transportation Equipment <3 ton",105000,5,{"$f":"IF(D40=0,0,1/D40)","v":0.2},{"$f":"IF(D40=0,'App.2-CD_MIFRS_DepExp_2014'!K40,+'App.2-CD_MIFRS_DepExp_2014'!K40+((C40*0.5)/D40))","v":68592.973387755104},59352.872813655762,{"$f":"IF(ISERROR(+F40-G40), 0, +F40-G40)","v":9240.1005740993423}]
[1935,"Stores Equipment",0,0,0,{"$f":"IF(D41=0,'App.2-CD_MIFRS_DepExp_2014'!K41,+'App.2-CD_MIFRS_DepExp_2014'!K41+((C41*0.5)/D41))","v":0},0,0]
[1940,"Tools, Shop & Garage Equipment",46150.759999999995,10,0.1,{"$f":"IF(D42=0,'App.2-CD_MIFRS_DepExp_2014'!K42,+'App.2-CD_MIFRS_DepExp_2014'!K42+((C42*0.5)/D42))","v":48659.515200000002},48880.7114976741,-221.19629767409788]
[1945,"Measurement & Testing Equipment",0,0,0,{"$f":"IF(D43=0,'App.2-CD_MIFRS_DepExp_2014'!K43,+'App.2-CD_MIFRS_DepExp_2014'!K43+((C43*0.5)/D43))","v":0},0,0]
[1950,"Power Operated Equipment",0,0,0,{"$f":"IF(D44=0,'App.2-CD_MIFRS_DepExp_2014'!K44,+'App.2-CD_MIFRS_DepExp_2014'!K44+((C44*0.5)/D44))","v":0},0,0]
[1955,"Communications Equipment",0,0,0,{"$f":"IF(D45=0,'App.2-CD_MIFRS_DepExp_2014'!K45,+'App.2-CD_MIFRS_DepExp_2014'!K45+((C45*0.5)/D45))","v":7257.3649999999998},8666.0363333333298,-1408.67133333333]
[1955,"Communication Equipment (Smart Meters)",0,10,0.1,{"$f":"IF(D46=0,'App.2-CD_MIFRS_DepExp_2014'!K46,+'App.2-CD_MIFRS_DepExp_2014'!K46+((C46*0.5)/D46))","v":0},0,0]
[1960,"Miscellaneous Equipment ",0,0,0,{"$f":"IF(D47=0,'App.2-CD_MIFRS_DepExp_2014'!K47,+'App.2-CD_MIFRS_DepExp_2014'!K47+((C47*0.5)/D47))","v":4124.0084999999999},2414.3593076923098,1709.6491923076901]
[1970,"Load Management Controls Customer Premises",0,0,0,{"$f":"IF(D48=0,'App.2-CD_MIFRS_DepExp_2014'!K48,+'App.2-CD_MIFRS_DepExp_2014'!K48+((C48*0.5)/D48))","v":0},0,0]
[1975,"Load Management Controls Utility Premises",0,0,0,{"$f":"IF(D49=0,'App.2-CD_MIFRS_DepExp_2014'!K49,+'App.2-CD_MIFRS_DepExp_2014'!K49+((C49*0.5)/D49))","v":0},0,0]
[1980,"System Supervisor Equipment",19102.767968506247,20,0.05,{"$f":"IF(D50=0,'App.2-CD_MIFRS_DepExp_2014'!K50,+'App.2-CD_MIFRS_DepExp_2014'!K50+((C50*0.5)/D50))","v":70267.001370594196},70267.0374951306,-3.6124536403804086E-2]
[1985,"Miscellaneous Fixed Assets",0,0,0,{"$f":"IF(D51=0,'App.2-CD_MIFRS_DepExp_2014'!K51,+'App.2-CD_MIFRS_DepExp_2014'!K51+((C51*0.5)/D51))","v":0},0,0]
[1990,"Other Tangible Property",0,0,0,{"$f":"IF(D52=0,'App.2-CD_MIFRS_DepExp_2014'!K52,+'App.2-CD_MIFRS_DepExp_2014'!K52+((C52*0.5)/D52))","v":1629.5599999999997},1629.56,-2.2737367544323206E-13]
[1995,"Contributions & Grants",-503986.589616274,45.000000000000092,2.2222222222222178E-2,{"$f":"IF(D53=0,'App.2-CD_MIFRS_DepExp_2014'!K53,+'App.2-CD_MIFRS_DepExp_2014'!K53+((C53*0.5)/D53))","v":-239686.82131472876},-241632.84265799599,1946.0213432672317]
[null,"Total",{"$f":"SUM(C14:C53)","v":8038070.5050337184},null,null,{"$f":"SUM(F14:F53)","v":2811659.6931602494},{"$f":"SUM(G14:G53)","v":2647077.0973092988},{"$f":"SUM(H14:H53)","v":164582.59585095075}]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)",null,null,null,78456.102807440897,78456.102807440897]
[null,"Fully Allocated Dep'n",null,null,null,-155871,-155871]
[null,"Total Depreciation expense to be included in the test year revenue requirement",null,null,null,{"$f":"SUM(F54:F56)","v":2734244.7959676902},{"$f":"SUM(G54:G56)","v":2569662.2001167396}]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-D_Overhead","index":22,"n_rows":51,"n_cols":9,"rows_kept":51,"cut":false,"hidden":false,"merged":[[5,0,5,8],[6,0,6,8],[10,0,12,0],[24,0,26,0],[24,8,26,8],[8,0,8,6],[22,0,22,6],[40,0,42,0],[40,8,42,8],[63,0,64,0],[38,0,39,0],[38,2,39,2],[52,0,53,0],[55,0,56,0],[58,0,61,0],[38,1,39,1]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,null,"Exhibit:",2]
[]
[null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-D"]
["Overhead Expense"]
[]
["Applicants are to provide a breakdown of OM&A before capitalization in the below table.  OM&A before capitalization may be broken down by cost center, program, drivers or another format best suited to focus on capitalized vs. uncapitalized OM&A."]
[]
[" OM&A Before Capitalization"]
[null,2010,2011,2012,2013,2014,2015]
[null,"Historical Year","Historical Year","Historical Year","Historical Year","Bridge Year","Test Year"]
["Administration",813435.71,791093.64,983064.58000000007,1123969,1568576.8036201824,1474728.334835649]
["Finance",1387537,1553947,1495970.71,1407660,1876172.9620555488,1933801.1509510996]
["HR",382487,569105,566269,495688,456327.76409574464,391107.85474629258]
["Engineering Costs",238501.68,286969.65999999695,337889.70000000059,339210.59000000026,435627.11,494908.07183007867]
["Operations Administration Costs",474707.94999999995,372136.36999999994,386916.16000000073,419367.09000000299,430498.9,483885.47199554701]
["Operations - Lines, Substations, Metering, Customer Service, Fleet, Stores",2074015.3459874929,2165234.5705165346,2126759.0311773419,2257490.8257632116,2417986.4371589734,2615623.4281060509]
[]
["Total OM&A Before Capitalization (B)",{"$f":"SUM(B14:B20)","v":5370684.685987493},5738486.2405165322,5896869.1811773432,6043385.505763215,7185189.9769304488,7394054.3124647187]
[]
["Applicants are to provide a breakdown of capitalized OM&A in the below table.  Capitalized OM&A may be broken down using the categories listed in the table below if possible.  Otherwise, applicants are to provide its own break down of capitalized OM&A."]
[]
["Capitalized OM&A",null,null,null,null,null,null,"Directly","Explanation for Change in Overhead Capitalized"]
[null,2011,2011,2012,2013,2014,2015,"Attributable?"]
[null,"Historical Year","Historical Year","Historical Year","Historical Year","Bridge Year","Test Year","(Y/N)"]
["Administration",0,0,0,0,0,0]
["Finance",0,0,0,0,0,0]
["HR",0,0,0,0,0,0]
["Engineering",53084.520493100223,50835.733386140346,35114.649999999929,35137.309999999867,52510.333188889272,54607,"Y","Changes based on required labour to complete annual capital program"]
["Operations Administration",31614.584149586077,45861.2599999999,55573.149999999754,51417.920000000006,54153.46516238332,52011,"Y","Changes based on required labour to complete annual capital program"]
["Operations - Fleet",157441.61384756173,144122.02924250721,178788.45519080799,164038.33411433408,174707.59452303173,181232.31246471836,"Y","Changes based on required labour to complete annual capital program and changes in annual fleet costs"]
["Operations - Stores",123439.37749724508,134021.48788788365,95013.865986534831,87840.571648880956,95843.594056145026,101360,"Y","Changes based on material requirements of capital projects each year"]
[]
["Total Capitalized OM&A (A)",{"$f":"SUM(B28:B35)","v":365580.09598749311},374840.51051653107,364490.12117734249,338434.1357632149,377214.98693044938,389210.31246471836]
[]
["% of Capitalized OM&A (=A/B)",{"$f":"IF(ISERROR(B36/B21),\"0%\",B36/B21)","v":6.8069551158219763E-2},6.532045121411513E-2,6.1810786364531488E-2,5.600075246572811E-2,5.2498958015247579E-2,5.2638281518786925E-2]
[]
[]
["Total Costs - OM&A",null,null,null,null,null,null,"Directly","Explanation for Change in Overhead Capitalized"]
[null,2010,2011,2012,2013,2014,2015,"Attributable?"]
[null,"Historical Year","Historical Year","Historical Year","Historical Year","Bridge Year","Test Year","(Y/N)"]
["Administration",{"$f":"B14-B28","v":813435.71},791093.64,983064.58000000007,1123969,1568576.8036201824,1474728.334835649]
["Finance",1387537,1553947,1495970.71,1407660,1876172.9620555488,1933801.1509510996]
["HR",382487,569105,566269,495688,456327.76409574464,391107.85474629258]
["Engineering Costs",{"$f":"B17-B31","v":185417.15950689977},236133.9266138566,302775.05000000069,304073.28000000038,383116.77681111073,440301.07183007867]
["Operations Administration Costs",443093.36585041386,326275.11000000004,331343.010000001,367949.17000000301,376345.43483761669,431874.47199554701]
["Operations - Lines, Substations, Metering, Customer Service, Fleet, Stores",{"$f":"B19-B33-B34","v":1793134.3546426862},1887091.0533861439,1852956.709999999,2005611.9199999967,2147435.2485797969,2333031.1156413327]
[]
["Total OM&A",{"$f":"SUM(B44:B50)","v":5005104.59},5363645.7300000004,5532379.0600000005,5704951.3700000001,6807974.9900000002,7004844]

{"sheet":"App.2-EA_1575 (2015)","index":23,"n_rows":44,"n_cols":10,"rows_kept":44,"cut":false,"hidden":false,"merged":[[5,0,5,9],[6,0,6,9],[7,0,7,9],[9,0,9,9],[11,0,11,9],[17,1,17,6],[30,1,30,10],[34,7,35,8],[34,9,35,9],[42,0,42,8],[22,1,23,6]]}
[null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,null,null,null,"Exhibit:",9]
[]
[null,null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-EA"]
["Account 1575 - IFRS-CGAAP Transitional PP&E Amounts"]
["2015 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that will adopt IFRS on January 1, 2015 for financial reporting purposes"]
[]
[]
[]
[null,{"$f":"RebaseYear &\" Rebasing Year\"","v":"2010 Rebasing Year"},2011,2012,2013,2014,"2015 Rebasing Year"]
["Reporting Basis","CGAAP","IRM","IRM","IRM","IRM","MIFRS"]
[null,"Forecast","Actual","Actual","Actual","Forecast","Forecast"]
[null,null,null,null,null,"$","$"]
["PP&E Values under CGAAP"]
["            Opening net PP&E - Note 1",null,null,null,null,47568985.43387083]
["            Net Additions - Note 4",null,null,null,null,6803395.9966943413]
["            Net Depreciation (amounts should be negative) - Note 4",null,null,null,null,-969172.31436458509]
["            Closing net PP&E (1)",null,null,null,null,{"$f":"SUM(F19:F21)","v":53403209.116200589}]
[]
["PP&E Values under MIFRS (Starts from 2014, the transition year)"]
["            Opening net PP&E  - Note 1",null,null,null,null,47568985.43387083]
["            Net Additions - Note 4",null,null,null,null,6408956.8658570219]
["            Net Depreciation (amounts should be negative) - Note 4",null,null,null,null,-640603.07383967633]
["            Closing net PP&E (2)",null,null,null,null,{"$f":"SUM(F25:F27)","v":53337339.22588817}]
[]
["Difference in Closing net PP&E, CGAAP vs. MIFRS",null,null,null,null,{"$f":"F22-F28","v":65869.890312418342}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in deferral account",null,null,null,null,null,{"$f":"IF(ISERROR(F30), 0, F30)","v":65869.890312418342},null,"WACC",6.8000000000000005E-2]
["Return on Rate Base Associated with deferred PP&E balance at WACC  - Note 2",null,null,null,null,null,{"$f":"F30*J34*J35","v":4479.152541244448},"# of years of rate rider disposition period",null,1]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,null,{"$f":"G34+G35","v":70349.042853662788}]
[]
["Notes:"]
["1  For an applicant that adopts IFRS on January 1, 2015, the PP&E values as of January 1, 2014 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 2015 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_Account 1576 (2012)","index":24,"n_rows":44,"n_cols":10,"rows_kept":44,"cut":false,"hidden":false,"merged":[[16,1,16,2],[5,0,5,9],[6,0,6,9],[7,0,7,9],[11,0,11,9],[9,0,9,9],[42,0,42,8],[38,0,38,10],[28,1,28,6],[22,1,23,6],[17,1,17,6],[34,7,35,8],[34,9,35,9]]}
[null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,null,null,null,"Exhibit:",9]
[]
[null,null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-EB"]
["Account 1576 - Accounting Changes under CGAAP"]
["2012 Changes in Accounting Policies under CGAAP"]
[]
["For applicants that made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012"]
[]
[]
[]
[null,{"$f":"RebaseYear &\" Rebasing Year\"","v":"2010 Rebasing Year"},2011,2012,2013,2014,"2015 Rebasing Year"]
["Reporting Basis","CGAAP","IRM","IRM","IRM","IRM","MIFRS"]
[null,"Forecast","Actual","Actual","Actual","Forecast","Forecast"]
[null,null,null,"$",null,"$","$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1",null,null,41679602.967268035,{"$f":"+D22","v":43134898.237489089},{"$f":"+E22","v":45262124.381131038}]
["            Net Additions - Note 4",null,null,4325372.2899999991,5279054.7875263141,6803395.9939395888]
["            Net Depreciation (amounts should be negative) - Note 4",null,null,-2870077.0197789473,-3151828.6438843701,-2114766.1990510798]
["            Closing net PP&E (1)",null,null,{"$f":"D19+D20+D21","v":43134898.237489089},{"$f":"E19+E20+E21","v":45262124.381131038},{"$f":"F19+F20+F21","v":49950754.176019542}]
[]
["PP&E Values under revised CGAAP (Starts from 2012)"]
["            Opening net PP&E  - Note 1",null,null,41679602.967268035,{"$f":"+D28","v":44268318.805642039},{"$f":"+E28","v":47568985.485237509}]
["            Net Additions - Note 4",null,null,4325372.2899999991,5279054.7875263141,6803395.9939395888]
["            Net Depreciation (amounts should be negative) - Note 4",null,null,-1736656.4516259935,-1978388.1079308463,-969172.32315650908]
["            Closing net PP&E (2)",null,null,{"$f":"SUM(D25:D27)","v":44268318.805642039},{"$f":"SUM(E25:E27)","v":47568985.485237509},{"$f":"SUM(F25:F27)","v":53403209.156020589}]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,null,{"$f":"D22-D28","v":-1133420.5681529492},{"$f":"E22-E28","v":-2306861.1041064709},{"$f":"F22-F28","v":-3452454.9800010473}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,null,{"$f":"IF(ISERROR(F30), 0, F30)","v":-3452454.9800010473},null,"WACC",6.8000000000000005E-2]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,null,{"$f":"F30*J34*J35","v":-234766.93864007122},"# of years of rate rider disposition period",null,1]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,null,{"$f":"G34+G35","v":-3687221.9186411183}]
[]
["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 2015 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":25,"n_rows":101,"n_cols":11,"rows_kept":101,"cut":false,"hidden":false,"merged":[[4,3,4,6],[8,0,8,10],[17,0,17,8],[16,0,16,9],[12,0,12,6],[13,0,13,5],[14,0,14,5],[11,0,11,6],[9,0,9,10]]}
[]
[]
[]
[]
[null,null,null,"Not Applicable for EB-2014-0099"]
[]
[]
[]
["Appendix 2-FA"]
["Renewable Generation Connection Investment Summary (past investments or over the future rate setting period)"]
[]
["Enter the details of the Renewable Generation Connection projects as described in the appropriate section 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)"]
[]
["There are two scenarios described below.  Separate sets of spreadsheets (2-FA, 2-FB, 2-FC) should be submited for each scenario as required."]
["Scenario 1:  Past Investments with No Recovery.  The distributor has made investments in the past (during the IRM Years), but has not received approval for these projects and therefore did not receive"]
["revenue from the IESO under Regulation 330/09 and did not receive ratepayer revenue for the direct benefit portion of the investment."]
["The WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage should correspond to the distributor's last Cost of Service approval. "]
["The Direct Benefit portion of the calculated Revenue Requirement for each year should be summed and can be applied for recovery from the distributor's ratepayers through a rate rider."]
["The Provincial Recovery portion of the calculated Revenue Requirement for each year should be summed and can be applied for recovery from the IESO through a separate order."]
[]
["Scenario 2:  Investments in the Test Year and Beyond.  Distributor plans to make investments in 2015 and/or beyond.  These investments should be added to 2-FA in the appropriate year."]
["The WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage should correspond to the distributor's current application. "]
[]
["Part A"]
["REI Investments (Direct Benefit at 6%)",null,2011,2012,2013,2014,2015,{"$f":"G31+1","v":2016},{"$f":"H31+1","v":2017},2018,2019]
["Project 1"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 2"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 3"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 4"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 5"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C58,C52,C46,C40,C34)","v":0},0,0,0,{"$f":"SUM(G58,G52,G46,G40,G34)","v":0},{"$f":"SUM(H58,H52,H46,H40,H34)","v":0},0,0,0]
["Total OM&A (Start-Up)",null,0,0,0,0,{"$f":"SUM(G59,G53,G47,G41,G35)","v":0},0,0,0,0]
["Total OM&A (Ongoing)",null,0,0,0,0,{"$f":"SUM(G60,G54,G48,G42,G36)","v":0},0,0,0,0]
[]
[]
["Part B"]
["Expansion Investments (Direct Benefit at 17%)",null,2011,2012,2013,2014,2015,{"$f":"G68+1","v":2016},{"$f":"H68+1","v":2017},2018,2019]
["Project 1"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 2"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 3"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 4"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 5"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C95,C89,C83,C77,C71)","v":0},0,0,0,{"$f":"SUM(G95,G89,G83,G77,G71)","v":0},{"$f":"SUM(H95,H89,H83,H77,H71)","v":0},0,0,0]
["Total OM&A (Start-Up)",null,0,0,0,0,{"$f":"SUM(G96,G90,G84,G78,G72)","v":0},0,0,0,0]
["Total OM&A (Ongoing)",null,0,0,0,0,{"$f":"SUM(G97,G91,G85,G79,G73)","v":0},0,0,0,0]

{"sheet":"App.2-FB Calc of REG Improvemnt","index":26,"n_rows":95,"n_cols":29,"rows_kept":95,"cut":false,"hidden":false,"merged":[[51,24,51,25],[51,27,51,28],[48,0,48,22],[49,0,49,1],[51,15,51,16],[51,18,51,19],[51,21,51,22],[51,12,51,13],[51,9,51,10],[51,6,51,7],[51,3,51,4],[46,0,46,22],[16,14,16,16],[16,17,16,19],[16,20,16,22],[16,23,16,25],[16,11,16,13],[16,8,16,10],[16,5,16,7],[16,2,16,4],[4,6,4,9],[16,26,16,28],[8,0,8,17],[9,0,9,17],[11,0,11,17],[12,0,12,17],[14,0,14,17]]}
[]
[]
[]
[]
[null,null,null,null,null,null,"Not Applicable for EB-2014-0099"]
[]
[]
[]
["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."]
["For historical investments, enter these variables for your last cost of service test year.  For 2015 and beyond, enter variables as in the application."]
["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,2011,null,null,2012,null,null,2013,null,null,2014,null,null,"2015 Test Year",null,null,2016,null,null,2017,2016,null,2018,null,null,2019]
[null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[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,"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,{"$f":"D82","v":0},{"$f":"C20*D19","v":0},{"$f":"C20*E19","v":0},{"$f":"E82","v":0},{"$f":"F20*G19","v":0},{"$f":"F20*H19","v":0},{"$f":"F82","v":0},{"$f":"I20*J19","v":0},{"$f":"I20*K19","v":0},{"$f":"G82","v":0},{"$f":"L20*M19","v":0},{"$f":"L20*N19","v":0},{"$f":"H82","v":0},{"$f":"O20*P19","v":0},{"$f":"O20*Q19","v":0},{"$f":"I82","v":0},{"$f":"R20*S19","v":0},{"$f":"R20*T19","v":0},{"$f":"J82","v":0},{"$f":"U20*V19","v":0},{"$f":"U20*W19","v":0},{"$f":"K82","v":0},{"$f":"X20*Y19","v":0},{"$f":"X20*Z19","v":0},{"$f":"L82","v":0},{"$f":"AA20*AB19","v":0},{"$f":"AA20*AC19","v":0}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,{"$f":"'App.2-FA Proposed REG Invest.'!C64","v":0},{"$f":"C21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!D64","v":0},{"$f":"F21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!E64","v":0},{"$f":"I21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!F64","v":0},{"$f":"L21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!G64","v":0},{"$f":"O21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!H64","v":0},{"$f":"R21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!I64","v":0},{"$f":"U21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!J64","v":0},{"$f":"X21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!K64","v":0},{"$f":"AA21","v":0}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,{"$f":"'App.2-FA Proposed REG Invest.'!C63","v":0},{"$f":"C22*D19","v":0},{"$f":"C22*E19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D63","v":0},{"$f":"F22*G19","v":0},{"$f":"F22*H19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E63","v":0},{"$f":"I22*J19","v":0},{"$f":"I22*K19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F63","v":0},{"$f":"L22*M19","v":0},{"$f":"L22*N19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G63","v":0},{"$f":"O22*P19","v":0},{"$f":"O22*Q19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!H63","v":0},{"$f":"R22*S19","v":0},{"$f":"R22*T19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!I63","v":0},{"$f":"U22*V19","v":0},{"$f":"U22*W19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!J63","v":0},{"$f":"X22*Y19","v":0},{"$f":"X22*Z19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!K63","v":0},{"$f":"AA22*AB19","v":0},{"$f":"AA22*AC19","v":0}]
["WCA",null,null,{"$f":"(D21+D22)*$B$23","v":0},{"$f":"E22*$B$23","v":0},null,{"$f":"(G21+G22)*$B$23","v":0},{"$f":"H22*$B$23","v":0},null,{"$f":"(J21+J22)*$B$23","v":0},{"$f":"K22*$B$23","v":0},null,{"$f":"(M21+M22)*$B$23","v":0},{"$f":"N22*$B$23","v":0},null,{"$f":"(P21+P22)*$B$23","v":0},{"$f":"Q22*$B$23","v":0},null,{"$f":"(S21+S22)*$B$23","v":0},{"$f":"T22*$B$23","v":0},null,{"$f":"(V21+V22)*$B$23","v":0},{"$f":"W22*$B$23","v":0},null,{"$f":"(Y21+Y22)*$B$23","v":0},{"$f":"Z22*$B$23","v":0},null,{"$f":"(AB21+AB22)*$B$23","v":0},{"$f":"AC22*$B$23","v":0}]
["Rate Base",null,null,{"$f":"SUM(D20+D23)","v":0},{"$f":"SUM(E20+E23)","v":0},null,{"$f":"SUM(G20+G23)","v":0},{"$f":"SUM(H20+H23)","v":0},null,{"$f":"SUM(J20+J23)","v":0},{"$f":"SUM(K20+K23)","v":0},null,{"$f":"SUM(M20+M23)","v":0},{"$f":"SUM(N20+N23)","v":0},null,{"$f":"SUM(P20+P23)","v":0},{"$f":"SUM(Q20+Q23)","v":0},null,{"$f":"SUM(S20+S23)","v":0},{"$f":"SUM(T20+T23)","v":0},null,{"$f":"SUM(V20+V23)","v":0},{"$f":"SUM(W20+W23)","v":0},null,{"$f":"SUM(Y20+Y23)","v":0},{"$f":"SUM(Z20+Z23)","v":0},null,{"$f":"SUM(AB20+AB23)","v":0},{"$f":"SUM(AC20+AC23)","v":0}]
[]
[]
["Deemed ST Debt",null,null,{"$f":"D24*$B$27","v":0},{"$f":"E24*$B$27","v":0},null,{"$f":"G24*$B$27","v":0},{"$f":"H24*$B$27","v":0},null,{"$f":"J24*$B$27","v":0},{"$f":"K24*$B$27","v":0},null,{"$f":"M24*$B$27","v":0},{"$f":"N24*$B$27","v":0},null,{"$f":"P24*$B$27","v":0},{"$f":"Q24*$B$27","v":0},null,{"$f":"S24*$B$27","v":0},{"$f":"T24*$B$27","v":0},null,{"$f":"V24*$B$27","v":0},{"$f":"W24*$B$27","v":0},null,{"$f":"Y24*$B$27","v":0},{"$f":"Z24*$B$27","v":0},null,{"$f":"AB24*$B$27","v":0},{"$f":"AC24*$B$27","v":0}]
["Deemed LT Debt",null,null,{"$f":"D24*$B$28","v":0},{"$f":"E24*$B$28","v":0},null,{"$f":"G24*$B$28","v":0},{"$f":"H24*$B$28","v":0},null,{"$f":"J24*$B$28","v":0},{"$f":"K24*$B$28","v":0},null,{"$f":"M24*$B$28","v":0},{"$f":"N24*$B$28","v":0},null,{"$f":"P24*$B$28","v":0},{"$f":"Q24*$B$28","v":0},null,{"$f":"S24*$B$28","v":0},{"$f":"T24*$B$28","v":0},null,{"$f":"V24*$B$28","v":0},{"$f":"W24*$B$28","v":0},null,{"$f":"Y24*$B$28","v":0},{"$f":"Z24*$B$28","v":0},null,{"$f":"AB24*$B$28","v":0},{"$f":"AC24*$B$28","v":0}]
["Deemed Equity",null,null,{"$f":"D24*$B$29","v":0},{"$f":"E24*$B$29","v":0},null,{"$f":"G24*$B$29","v":0},{"$f":"H24*$B$29","v":0},null,{"$f":"J24*$B$29","v":0},{"$f":"K24*$B$29","v":0},null,{"$f":"M24*$B$29","v":0},{"$f":"N24*$B$29","v":0},null,{"$f":"P24*$B$29","v":0},{"$f":"Q24*$B$29","v":0},null,{"$f":"S24*$B$29","v":0},{"$f":"T24*$B$29","v":0},null,{"$f":"V24*$B$29","v":0},{"$f":"W24*$B$29","v":0},null,{"$f":"Y24*$B$29","v":0},{"$f":"Z24*$B$29","v":0},null,{"$f":"AB24*$B$29","v":0},{"$f":"AC24*$B$29","v":0}]
[]
["ST Interest",null,null,{"$f":"D27*$B31","v":0},{"$f":"E27*$B31","v":0},null,{"$f":"G27*$B31","v":0},{"$f":"H27*$B31","v":0},null,{"$f":"J27*$B31","v":0},{"$f":"K27*$B31","v":0},null,{"$f":"M27*$B31","v":0},{"$f":"N27*$B31","v":0},null,{"$f":"P27*$B31","v":0},{"$f":"Q27*$B31","v":0},null,{"$f":"S27*$B31","v":0},{"$f":"T27*$B31","v":0},null,{"$f":"V27*$B31","v":0},{"$f":"W27*$B31","v":0},null,{"$f":"Y27*$B31","v":0},{"$f":"Z27*$B31","v":0},null,{"$f":"AB27*$B31","v":0},{"$f":"AC27*$B31","v":0}]
["LT Interest",null,null,{"$f":"D28*$B32","v":0},0,null,{"$f":"G28*$B32","v":0},0,null,{"$f":"J28*$B32","v":0},0,null,{"$f":"M28*$B32","v":0},0,null,{"$f":"P28*$B32","v":0},0,null,{"$f":"S28*$B32","v":0},0,null,{"$f":"V28*$B32","v":0},0,null,{"$f":"Y28*$B32","v":0},0,null,{"$f":"AB28*$B32","v":0},0]
["ROE",null,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0]
["Cost of Capital Total",null,null,{"$f":"SUM(D31:D33)","v":0},{"$f":"SUM(E31:E33)","v":0},null,{"$f":"SUM(G31:G33)","v":0},{"$f":"SUM(H31:H33)","v":0},null,{"$f":"SUM(J31:J33)","v":0},{"$f":"SUM(K31:K33)","v":0},null,{"$f":"SUM(M31:M33)","v":0},{"$f":"SUM(N31:N33)","v":0},null,{"$f":"SUM(P31:P33)","v":0},{"$f":"SUM(Q31:Q33)","v":0},null,{"$f":"SUM(S31:S33)","v":0},{"$f":"SUM(T31:T33)","v":0},null,{"$f":"SUM(V31:V33)","v":0},{"$f":"SUM(W31:W33)","v":0},null,{"$f":"SUM(Y31:Y33)","v":0},{"$f":"SUM(Z31:Z33)","v":0},null,{"$f":"SUM(AB31:AB33)","v":0},{"$f":"SUM(AC31:AC33)","v":0}]
[]
["OM&A",null,null,{"$f":"D21+D22","v":0},{"$f":"E22","v":0},null,{"$f":"G21+G22","v":0},{"$f":"H22","v":0},null,{"$f":"J21+J22","v":0},{"$f":"K22","v":0},null,{"$f":"M21+M22","v":0},{"$f":"N22","v":0},null,{"$f":"P21+P22","v":0},{"$f":"Q22","v":0},null,{"$f":"S21+S22","v":0},{"$f":"T22","v":0},null,{"$f":"V21+V22","v":0},{"$f":"W22","v":0},null,{"$f":"Y21+Y22","v":0},{"$f":"Z22","v":0},null,{"$f":"AB21+AB22","v":0},{"$f":"AC22","v":0}]
["Amortization",null,{"$f":"D77","v":0},{"$f":"C37*D$19","v":0},{"$f":"C37*E$19","v":0},{"$f":"E77","v":0},{"$f":"F37*G$19","v":0},{"$f":"F37*H$19","v":0},{"$f":"F77","v":0},{"$f":"I37*J$19","v":0},{"$f":"I37*K$19","v":0},{"$f":"G77","v":0},{"$f":"L37*M$19","v":0},{"$f":"L37*N$19","v":0},{"$f":"H77","v":0},{"$f":"O37*P$19","v":0},{"$f":"O37*Q$19","v":0},{"$f":"I76+I77","v":0},{"$f":"R37*S$19","v":0},{"$f":"R37*T$19","v":0},{"$f":"J76+J77","v":0},{"$f":"U37*V$19","v":0},{"$f":"U37*W$19","v":0},{"$f":"K76+K77","v":0},{"$f":"X37*Y$19","v":0},{"$f":"X37*Z$19","v":0},{"$f":"L76+L77","v":0},{"$f":"AA37*AB$19","v":0},{"$f":"AA37*AC$19","v":0}]
["Grossed-up PILs",null,null,{"$f":"D65","v":0},{"$f":"E65","v":0},null,{"$f":"G65","v":0},{"$f":"H65","v":0},null,{"$f":"J65","v":0},{"$f":"K65","v":0},null,{"$f":"M65","v":0},{"$f":"N65","v":0},null,{"$f":"P65","v":0},{"$f":"Q65","v":0},null,{"$f":"S65","v":0},{"$f":"T65","v":0},null,{"$f":"V65","v":0},{"$f":"W65","v":0},null,{"$f":"Y65","v":0},{"$f":"Z65","v":0},null,{"$f":"AB65","v":0},{"$f":"AC65","v":0}]
[]
["Revenue Requirement",null,null,{"$f":"SUM(D34:D38)","v":0},{"$f":"SUM(E34:E38)","v":0},null,{"$f":"SUM(G34:G38)","v":0},{"$f":"SUM(H34:H38)","v":0},null,{"$f":"SUM(J34:J38)","v":0},{"$f":"SUM(K34:K38)","v":0},null,{"$f":"SUM(M34:M38)","v":0},{"$f":"SUM(N34:N38)","v":0},null,{"$f":"SUM(P34:P38)","v":0},{"$f":"SUM(Q34:Q38)","v":0},null,{"$f":"SUM(S34:S38)","v":0},{"$f":"SUM(T34:T38)","v":0},null,{"$f":"SUM(V34:V38)","v":0},{"$f":"SUM(W34:W38)","v":0},null,{"$f":"SUM(Y34:Y38)","v":0},{"$f":"SUM(Z34:Z38)","v":0},null,{"$f":"SUM(AB34:AB38)","v":0},{"$f":"SUM(AC34:AC38)","v":0}]
[]
[]
["Provincial Rate Protection",null,null,null,{"$f":"E40","v":0},null,null,{"$f":"H40","v":0},null,null,{"$f":"K40","v":0},null,null,{"$f":"N40","v":0},null,null,{"$f":"Q40","v":0},null,null,{"$f":"T40","v":0},null,null,{"$f":"W40","v":0},null,null,{"$f":"Z40","v":0},null,null,{"$f":"AC40","v":0}]
[]
["Monthly Amount Paid by IESO",null,null,null,{"$f":"E43/12","v":0},null,null,{"$f":"H43/12","v":0},null,null,{"$f":"K43/12","v":0},null,null,{"$f":"N43/12","v":0},null,null,{"$f":"Q43/12","v":0},null,null,{"$f":"T43/12","v":0},null,null,{"$f":"W43/12","v":0},null,null,{"$f":"Z43/12","v":0},null,null,{"$f":"AC43/12","v":0}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide "]
["regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2015 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues.  "]
[]
["PILs Calculation"]
[null,null,null,2011,null,null,2012,null,null,2013,null,null,2014,null,null,2015,null,null,{"$f":"P52+1","v":2016},null,null,{"$f":"S52+1","v":2017},null,null,{"$f":"V52+1","v":2018},null,null,{"$f":"Y52+1","v":2019}]
["Income Tax",null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,{"$f":"D33","v":0},{"$f":"E33","v":0},null,{"$f":"G33","v":0},{"$f":"H33","v":0},null,{"$f":"J33","v":0},{"$f":"K33","v":0},null,{"$f":"M33","v":0},{"$f":"N33","v":0},null,{"$f":"P33","v":0},{"$f":"Q33","v":0},null,{"$f":"S33","v":0},{"$f":"T33","v":0},null,{"$f":"V33","v":0},{"$f":"W33","v":0},null,{"$f":"Y33","v":0},{"$f":"Z33","v":0},null,{"$f":"AB33","v":0},{"$f":"AC33","v":0}]
["Amortization (6% DB and 94% P)",null,null,{"$f":"D37","v":0},{"$f":"E37","v":0},null,{"$f":"G37","v":0},{"$f":"H37","v":0},null,{"$f":"J37","v":0},{"$f":"K37","v":0},null,{"$f":"M37","v":0},{"$f":"N37","v":0},null,{"$f":"P37","v":0},{"$f":"Q37","v":0},null,{"$f":"S37","v":0},{"$f":"T37","v":0},null,{"$f":"V37","v":0},{"$f":"W37","v":0},null,{"$f":"Y37","v":0},{"$f":"Z37","v":0},null,{"$f":"AB37","v":0},{"$f":"AC37","v":0}]
["CCA (6% DB and 94% P)",null,null,{"$f":"-D94*D$19","v":0},{"$f":"-D94*E$19","v":0},null,{"$f":"-E94*G19","v":0},{"$f":"-E94*H$19","v":0},null,{"$f":"-F94*J$19","v":0},{"$f":"-F94*K$19","v":0},null,{"$f":"-G94*M$19","v":0},{"$f":"-G94*N$19","v":0},null,{"$f":"-H94*P$19","v":0},{"$f":"-H94*Q$19","v":0},null,{"$f":"-I94*S$19","v":0},{"$f":"-I94*T$19","v":0},null,{"$f":"-J94*V$19","v":0},{"$f":"-J94*W$19","v":0},null,{"$f":"-K94*Y$19","v":0},{"$f":"-K94*Z$19","v":0},null,{"$f":"-L94*AB$19","v":0},{"$f":"-L94*AC$19","v":0}]
["Taxable income",null,null,{"$f":"SUM(D55:D57)","v":0},{"$f":"SUM(E55:E57)","v":0},null,{"$f":"SUM(G55:G57)","v":0},{"$f":"SUM(H55:H57)","v":0},null,{"$f":"SUM(J55:J57)","v":0},{"$f":"SUM(K55:K57)","v":0},null,{"$f":"SUM(M55:M57)","v":0},{"$f":"SUM(N55:N57)","v":0},null,{"$f":"SUM(P55:P57)","v":0},{"$f":"SUM(Q55:Q57)","v":0},null,{"$f":"SUM(S55:S57)","v":0},{"$f":"SUM(T55:T57)","v":0},null,{"$f":"SUM(V55:V57)","v":0},{"$f":"SUM(W55:W57)","v":0},null,{"$f":"SUM(Y55:Y57)","v":0},{"$f":"SUM(Z55:Z57)","v":0},null,{"$f":"SUM(AB55:AB57)","v":0},{"$f":"SUM(AC55:AC57)","v":0}]
[]
["Tax Rate  (to be entered)"]
[]
["Income Taxes Payable",null,null,{"$f":"D58*D60","v":0},{"$f":"E58*E60","v":0},null,{"$f":"G58*G60","v":0},{"$f":"H58*H60","v":0},null,{"$f":"J58*J60","v":0},{"$f":"K58*K60","v":0},null,{"$f":"M58*M60","v":0},{"$f":"N58*N60","v":0},null,{"$f":"P58*P60","v":0},{"$f":"Q58*Q60","v":0},null,{"$f":"S58*S60","v":0},{"$f":"T58*T60","v":0},null,{"$f":"V58*V60","v":0},{"$f":"W58*W60","v":0},null,{"$f":"Y58*Y60","v":0},{"$f":"Z58*Z60","v":0},null,{"$f":"AB58*AB60","v":0},{"$f":"AC58*AC60","v":0}]
["Gross Up"]
["Income Taxes Payable",null,null,{"$f":"D62/(1-D60)","v":0},{"$f":"E62/(1-E60)","v":0},null,{"$f":"G62/(1-G60)","v":0},{"$f":"H62/(1-H60)","v":0},null,{"$f":"J62/(1-J60)","v":0},{"$f":"K62/(1-K60)","v":0},null,{"$f":"M62/(1-M60)","v":0},{"$f":"N62/(1-N60)","v":0},null,{"$f":"P62/(1-P60)","v":0},{"$f":"Q62/(1-Q60)","v":0},null,{"$f":"S62/(1-S60)","v":0},{"$f":"T62/(1-T60)","v":0},null,{"$f":"V62/(1-V60)","v":0},{"$f":"W62/(1-W60)","v":0},null,{"$f":"Y62/(1-Y60)","v":0},{"$f":"Z62/(1-Z60)","v":0},null,{"$f":"AB62/(1-AB60)","v":0},{"$f":"AC62/(1-AC60)","v":0}]
["Grossed Up PILs",null,null,{"$f":"SUM(D64:D64)","v":0},{"$f":"SUM(E64:E64)","v":0},null,{"$f":"SUM(G64:G64)","v":0},{"$f":"SUM(H64:H64)","v":0},null,{"$f":"SUM(J64:J64)","v":0},{"$f":"SUM(K64:K64)","v":0},null,{"$f":"SUM(M64:M64)","v":0},{"$f":"SUM(N64:N64)","v":0},null,{"$f":"SUM(P64:P64)","v":0},{"$f":"SUM(Q64:Q64)","v":0},null,{"$f":"SUM(S64:S64)","v":0},{"$f":"SUM(T64:T64)","v":0},null,{"$f":"SUM(V64:V64)","v":0},{"$f":"SUM(W64:W64)","v":0},null,{"$f":"SUM(Y64:Y64)","v":0},{"$f":"SUM(Z64:Z64)","v":0},null,{"$f":"SUM(AB64:AB64)","v":0},{"$f":"SUM(AC64:AC64)","v":0}]
[]
[]
[null,null,null,2011,2012,2013,2014,2015,{"$f":"H68+1","v":2016},{"$f":"I68+1","v":2017},2018,2019]
["Net Fixed Assets"]
[null,"Enter applicable amortization in years:",25]
["Opening Gross Fixed Assets",null,null,null,{"$f":"D73","v":0},0,0,0,{"$f":"H73","v":0},{"$f":"I73","v":0},{"$f":"J73","v":0},{"$f":"K73","v":0}]
["Gross Capital Additions",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!H62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!I62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!J62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!K62","v":0}]
["Closing Gross Fixed Assets",null,null,{"$f":"SUM(D71:D72)","v":0},0,0,0,{"$f":"SUM(H71:H72)","v":0},{"$f":"SUM(I71:I72)","v":0},0,0,0]
[]
["Opening Accumulated Amortization",null,null,null,{"$f":"+D78","v":0},{"$f":"E78","v":0},0,0,0,0,0,0]
["Current Year Amortization (before additions)",null,null,{"$f":"IF(ISERROR(D71/$C$70), 0, D71/$C$70)","v":0},0,0,0,0,{"$f":"IF(ISERROR(I71/$C$70), 0, I71/$C$70)","v":0},{"$f":"IF(ISERROR(J71/$C$70), 0, J71/$C$70)","v":0},{"$f":"IF(ISERROR(K71/$C$70), 0, K71/$C$70)","v":0},{"$f":"IF(ISERROR(L71/$C$70), 0, L71/$C$70)","v":0}]
["Additions (half year)",null,null,{"$f":"D72/$C$70/2","v":0},{"$f":"E72/$C$70/2","v":0},{"$f":"F72/$C$70/2","v":0},0,{"$f":"H72/$C$70/2","v":0},{"$f":"I72/C70/2","v":0},{"$f":"J72/C70/2","v":0},{"$f":"K72/C70/2","v":0},{"$f":"L72/C70/2","v":0}]
["Closing Accumulated Amortization",null,null,{"$f":"SUM(D75+D76+D77)","v":0},{"$f":"SUM(E75+E76+E77)","v":0},{"$f":"SUM(F75+F76+F77)","v":0},{"$f":"SUM(G75+G76+G77)","v":0},{"$f":"SUM(H75+H76+H77)","v":0},{"$f":"SUM(I75:I77)","v":0},{"$f":"SUM(J75:J77)","v":0},{"$f":"SUM(K75:K77)","v":0},{"$f":"SUM(L75:L77)","v":0}]
[]
["Opening Net Fixed Assets",null,null,{"$f":"D71-D75","v":0},0,{"$f":"F71-F75","v":0},0,{"$f":"H71-H75","v":0},{"$f":"H81","v":0},{"$f":"I81","v":0},{"$f":"J81","v":0},{"$f":"K81","v":0}]
["Closing Net Fixed Assets",null,null,{"$f":"D73-D78","v":0},{"$f":"E73-E78","v":0},0,0,{"$f":"H73-H78","v":0},{"$f":"I73-I78","v":0},{"$f":"J73-J78","v":0},{"$f":"K73-K78","v":0},{"$f":"L73-L78","v":0}]
["Average Net Fixed Assets",null,null,{"$f":"SUM(D80:D81)/2","v":0},0,0,0,{"$f":"SUM(H80:H81)/2","v":0},{"$f":"SUM(I80:I81)/2","v":0},{"$f":"SUM(J80:J81)/2","v":0},{"$f":"SUM(K80:K81)/2","v":0},{"$f":"SUM(L80:L81)/2","v":0}]
[]
["UCC for PILs Calculation"]
[null,null,null,2011,2012,2013,2014,2015,{"$f":"H85+1","v":2016},{"$f":"I85+1","v":2017},2018,2019]
[]
["Opening UCC",null,null,null,{"$f":"D95","v":0},0,0,0,0,0,0,0]
["Capital Additions (from Appendix 2-FA)",null,null,{"$f":"D72","v":0},0,0,0,{"$f":"H72","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!H40","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!I40","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!J40","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!K40","v":0}]
["UCC Before Half Year Rule",null,null,{"$f":"SUM(D87:D88)","v":0},0,0,0,{"$f":"SUM(H87:H88)","v":0},{"$f":"SUM(I87:I88)","v":0},{"$f":"SUM(J87:J88)","v":0},{"$f":"SUM(K87:K88)","v":0},{"$f":"SUM(L87:L88)","v":0}]
["Half Year Rule (1/2 Additions - Disposals)",null,null,{"$f":"D88/2","v":0},0,0,0,{"$f":"H88/2","v":0},{"$f":"I88/2","v":0},{"$f":"J88/2","v":0},{"$f":"K88/2","v":0},{"$f":"L88/2","v":0}]
["Reduced UCC",null,null,{"$f":"D89-D90","v":0},0,0,0,{"$f":"H89-H90","v":0},{"$f":"I89-I90","v":0},{"$f":"J89-J90","v":0},{"$f":"K89-K90","v":0},{"$f":"L89-L90","v":0}]
["CCA Rate Class (to be entered)",null,47,{"$f":"C92","v":47},{"$f":"D92","v":47},47,47,47,47,47,47,47]
["CCA Rate  (to be entered)",null,0.08,{"$f":"C93","v":0.08},0.08,0.08,0.08,0.08,0.08,0.08,0.08,0.08]
["CCA",null,null,{"$f":"D91*D93","v":0},0,0,0,{"$f":"H91*H93","v":0},{"$f":"I91*I93","v":0},0,0,{"$f":"L91*L93","v":0}]
["Closing UCC",null,null,{"$f":"D89-D94","v":0},0,0,0,{"$f":"H89-H94","v":0},{"$f":"I89-I94","v":0},{"$f":"J89-J94","v":0},{"$f":"K89-K94","v":0},{"$f":"L89-L94","v":0}]

{"sheet":"App.2-FC Calc of REG Expansion","index":27,"n_rows":95,"n_cols":30,"rows_kept":95,"cut":false,"hidden":false,"merged":[[52,22,52,23],[52,25,52,26],[52,28,52,29],[47,0,47,20],[49,0,49,21],[50,0,50,1],[52,4,52,5],[52,7,52,8],[52,10,52,11],[52,13,52,14],[52,16,52,17],[52,19,52,20],[17,15,17,17],[17,18,17,20],[17,21,17,23],[17,24,17,26],[17,27,17,29],[14,0,14,14],[17,3,17,5],[17,6,17,8],[17,9,17,11],[17,12,17,14],[4,4,4,7],[8,0,8,14],[9,0,9,14],[11,0,11,14],[12,0,12,14]]}
[]
[]
[]
[]
[null,null,null,null,"Not Applicable for EB-2014-0099"]
[]
[]
[]
["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."]
["For historical investments, enter these variables for your last cost of service test year.  For 2015 and beyond, enter vaiables as in the application."]
["Rate Riders are not calculated for Test Year as these assets and costs are already in the distributors rate base."]
[]
[]
[null,null,null,2011,null,null,2012,null,null,2013,null,null,2014,null,null,"2015 TEST YEAR",null,null,2016,2016,null,2017,null,null,2018,null,null,2019]
[null,null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"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,"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,{"$f":"D82","v":0},{"$f":"D21*E20","v":0},{"$f":"D21*F20","v":0},{"$f":"E82","v":0},{"$f":"G21*H20","v":0},{"$f":"G21*I20","v":0},{"$f":"F82","v":0},{"$f":"J21*K20","v":0},{"$f":"J21*L20","v":0},{"$f":"G82","v":0},{"$f":"M21*N20","v":0},{"$f":"M21*O20","v":0},{"$f":"H82","v":0},{"$f":"P21*Q20","v":0},{"$f":"P21*R20","v":0},{"$f":"I82","v":0},{"$f":"S21*T20","v":0},{"$f":"S21*U20","v":0},{"$f":"J82","v":0},{"$f":"V21*W20","v":0},{"$f":"V21*X20","v":0},{"$f":"K82","v":0},{"$f":"Y21*Z20","v":0},{"$f":"Y21*AA20","v":0},{"$f":"L82","v":0},{"$f":"AB21*AC20","v":0},{"$f":"AB21*AD20","v":0}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C101","v":0},{"$f":"D22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!D$101","v":0},{"$f":"G22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!E$101","v":0},{"$f":"J22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!F$101","v":0},{"$f":"M22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!G$101","v":0},{"$f":"P22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!H$101","v":0},{"$f":"S22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!I$101","v":0},{"$f":"V22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!J$101","v":0},{"$f":"Y22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!K$101","v":0},{"$f":"AB22","v":0}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C100","v":0},{"$f":"D23*E20","v":0},{"$f":"D23*F20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D$100","v":0},{"$f":"G23*H20","v":0},{"$f":"G23*I20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E$100","v":0},{"$f":"J23*K20","v":0},{"$f":"J23*L20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F$100","v":0},{"$f":"M23*N20","v":0},{"$f":"M23*O20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G$100","v":0},{"$f":"P23*Q20","v":0},{"$f":"P23*R20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!H$100","v":0},{"$f":"S23*T20","v":0},{"$f":"S23*U20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!I$100","v":0},{"$f":"V23*W20","v":0},{"$f":"V23*X20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!J$100","v":0},{"$f":"Y23*Z20","v":0},{"$f":"Y23*AA20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!K$100","v":0},{"$f":"AB23*AC20","v":0},{"$f":"AB23*AD20","v":0}]
["WCA",null,null,null,{"$f":"(E22+E23)*$B$24","v":0},{"$f":"F23*$B$24","v":0},null,{"$f":"(H22+H23)*$B$24","v":0},{"$f":"I23*$B$24","v":0},null,{"$f":"(K22+K23)*$B$24","v":0},{"$f":"L23*$B$24","v":0},null,{"$f":"(N22+N23)*$B$24","v":0},{"$f":"O23*$B$24","v":0},null,{"$f":"(Q22+Q23)*$B$24","v":0},{"$f":"R23*$B$24","v":0},null,{"$f":"(T22+T23)*$B$24","v":0},{"$f":"U23*$B$24","v":0},null,{"$f":"(W22+W23)*$B$24","v":0},{"$f":"X23*$B$24","v":0},null,{"$f":"(Z22+Z23)*$B$24","v":0},{"$f":"AA23*$B$24","v":0},null,{"$f":"(AC22+AC23)*$B$24","v":0},{"$f":"AD23*$B$24","v":0}]
["Rate Base",null,null,null,{"$f":"SUM(E21+E24)","v":0},{"$f":"SUM(F21+F24)","v":0},null,{"$f":"SUM(H21+H24)","v":0},{"$f":"SUM(I21+I24)","v":0},null,{"$f":"SUM(K21+K24)","v":0},{"$f":"SUM(L21+L24)","v":0},null,{"$f":"SUM(N21+N24)","v":0},{"$f":"SUM(O21+O24)","v":0},null,{"$f":"SUM(Q21+Q24)","v":0},{"$f":"SUM(R21+R24)","v":0},null,{"$f":"SUM(T21+T24)","v":0},{"$f":"SUM(U21+U24)","v":0},null,{"$f":"SUM(W21+W24)","v":0},{"$f":"SUM(X21+X24)","v":0},null,{"$f":"SUM(Z21+Z24)","v":0},{"$f":"SUM(AA21+AA24)","v":0},null,{"$f":"SUM(AC21+AC24)","v":0},{"$f":"SUM(AD21+AD24)","v":0}]
[]
[]
["Deemed ST Debt",null,null,null,{"$f":"E25*$B$28","v":0},{"$f":"F25*$B$28","v":0},null,{"$f":"H25*$B$28","v":0},{"$f":"I25*$B$28","v":0},null,{"$f":"K25*$B$28","v":0},{"$f":"L25*$B$28","v":0},null,{"$f":"N25*$B$28","v":0},{"$f":"O25*$B$28","v":0},null,{"$f":"Q25*$B$28","v":0},{"$f":"R25*$B$28","v":0},null,{"$f":"T25*$B$28","v":0},{"$f":"U25*$B$28","v":0},null,{"$f":"W25*$B$28","v":0},{"$f":"X25*$B$28","v":0},null,{"$f":"Z25*$B$28","v":0},{"$f":"AA25*$B$28","v":0},null,{"$f":"AC25*$B$28","v":0},{"$f":"AD25*$B$28","v":0}]
["Deemed LT Debt",null,null,null,{"$f":"E25*$B$29","v":0},{"$f":"F25*$B$29","v":0},null,{"$f":"H25*$B$29","v":0},{"$f":"I25*$B$29","v":0},null,{"$f":"K25*$B$29","v":0},{"$f":"L25*$B$29","v":0},null,{"$f":"N25*$B$29","v":0},{"$f":"O25*$B$29","v":0},null,{"$f":"Q25*$B$29","v":0},{"$f":"R25*$B$29","v":0},null,{"$f":"T25*$B$29","v":0},{"$f":"U25*$B$29","v":0},null,{"$f":"W25*$B$29","v":0},{"$f":"X25*$B$29","v":0},null,{"$f":"Z25*$B$29","v":0},{"$f":"AA25*$B$29","v":0},null,{"$f":"AC25*$B$29","v":0},{"$f":"AD25*$B$29","v":0}]
["Deemed Equity",null,null,null,{"$f":"E25*$B$30","v":0},{"$f":"F25*$B$30","v":0},null,{"$f":"H25*$B$30","v":0},{"$f":"I25*$B$30","v":0},null,{"$f":"K25*$B$30","v":0},{"$f":"L25*$B$30","v":0},null,{"$f":"N25*$B$30","v":0},{"$f":"O25*$B$30","v":0},null,{"$f":"Q25*$B$30","v":0},{"$f":"R25*$B$30","v":0},null,{"$f":"T25*$B$30","v":0},{"$f":"U25*$B$30","v":0},null,{"$f":"W25*$B$30","v":0},{"$f":"X25*$B$30","v":0},null,{"$f":"Z25*$B$30","v":0},{"$f":"AA25*$B$30","v":0},null,{"$f":"AC25*$B$30","v":0},{"$f":"AD25*$B$30","v":0}]
[]
["ST Interest",null,null,null,{"$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$32","v":0},null,{"$f":"T28*$B$32","v":0},{"$f":"U28*$B$32","v":0},null,{"$f":"W28*$B$32","v":0},{"$f":"X28*$B$32","v":0},null,{"$f":"Z28*$B$32","v":0},{"$f":"AA28*$B$32","v":0},null,{"$f":"AC28*$B$32","v":0},{"$f":"AD28*$B$32","v":0}]
["LT Interest",null,null,null,{"$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$33","v":0},null,{"$f":"T29*$B$33","v":0},{"$f":"U29*$B$33","v":0},null,{"$f":"W29*$B$33","v":0},{"$f":"X29*$B$33","v":0},null,{"$f":"Z29*$B$33","v":0},{"$f":"AA29*$B$33","v":0},null,{"$f":"AC29*$B$33","v":0},{"$f":"AD29*$B$33","v":0}]
["ROE",null,null,null,{"$f":"E30*$B$34","v":0},{"$f":"F30*$B$34","v":0},null,{"$f":"H30*$B$34","v":0},{"$f":"I30*$B$34","v":0},null,{"$f":"K30*$B$34","v":0},{"$f":"L30*$B$34","v":0},null,{"$f":"N30*$B$34","v":0},{"$f":"O30*$B$34","v":0},null,{"$f":"Q30*$B$34","v":0},{"$f":"R30*$B$34","v":0},null,{"$f":"T30*$B$34","v":0},{"$f":"U30*$B$34","v":0},null,{"$f":"W30*$B$34","v":0},{"$f":"X30*$B$34","v":0},null,{"$f":"Z30*$B$34","v":0},{"$f":"AA30*$B$34","v":0},null,{"$f":"AC30*$B$34","v":0},{"$f":"AD30*$B$34","v":0}]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E32:E34)","v":0},{"$f":"SUM(F32:F34)","v":0},null,{"$f":"SUM(H32:H34)","v":0},{"$f":"SUM(I32:I34)","v":0},null,{"$f":"SUM(K32:K34)","v":0},{"$f":"SUM(L32:L34)","v":0},null,{"$f":"SUM(N32:N34)","v":0},{"$f":"SUM(O32:O34)","v":0},null,{"$f":"SUM(Q32:Q34)","v":0},{"$f":"SUM(R32:R34)","v":0},null,{"$f":"SUM(T32:T34)","v":0},{"$f":"SUM(U32:U34)","v":0},null,{"$f":"SUM(W32:W34)","v":0},{"$f":"SUM(X32:X34)","v":0},null,{"$f":"SUM(Z32:Z34)","v":0},{"$f":"SUM(AA32:AA34)","v":0},null,{"$f":"SUM(AC32:AC34)","v":0},{"$f":"SUM(AD32:AD34)","v":0}]
[]
["OM&A",null,null,null,{"$f":"E22+E23","v":0},{"$f":"F23","v":0},null,{"$f":"H22+H23","v":0},{"$f":"I23","v":0},null,{"$f":"K22+K23","v":0},{"$f":"L23","v":0},null,{"$f":"N22+N23","v":0},{"$f":"O23","v":0},null,{"$f":"Q22+Q23","v":0},{"$f":"R23","v":0},null,{"$f":"T22+T23","v":0},{"$f":"U23","v":0},null,{"$f":"W22+W23","v":0},{"$f":"X23","v":0},null,{"$f":"Z22+Z23","v":0},{"$f":"AA23","v":0},null,{"$f":"AC22+AC23","v":0},{"$f":"AD23","v":0}]
["Amortization",null,null,{"$f":"D78","v":0},{"$f":"D38*E$20","v":0},{"$f":"D38*F$20","v":0},{"$f":"E78","v":0},{"$f":"G38*H$20","v":0},{"$f":"G38*I$20","v":0},{"$f":"F78","v":0},{"$f":"J38*K$20","v":0},{"$f":"J38*L$20","v":0},{"$f":"G78","v":0},{"$f":"M38*N$20","v":0},{"$f":"M38*O$20","v":0},{"$f":"H76+H77","v":0},{"$f":"P38*Q$20","v":0},{"$f":"P38*R$20","v":0},{"$f":"I76+I77","v":0},{"$f":"S38*T$20","v":0},{"$f":"S38*U$20","v":0},{"$f":"J76+J77","v":0},{"$f":"V38*W$20","v":0},{"$f":"V38*X$20","v":0},{"$f":"K76+K77","v":0},{"$f":"Y38*Z$20","v":0},{"$f":"Y38*AA$20","v":0},{"$f":"L76+L77","v":0},{"$f":"AB38*AC$20","v":0},{"$f":"AB38*AD$20","v":0}]
["Grossed-up PILs",null,null,null,{"$f":"E66","v":0},{"$f":"F66","v":0},null,{"$f":"H66","v":0},{"$f":"I66","v":0},null,{"$f":"K66","v":0},{"$f":"L66","v":0},null,{"$f":"N66","v":0},{"$f":"O66","v":0},null,{"$f":"Q66","v":0},{"$f":"R66","v":0},null,{"$f":"T66","v":0},{"$f":"U66","v":0},null,{"$f":"W66","v":0},{"$f":"X66","v":0},null,{"$f":"Z66","v":0},{"$f":"AA66","v":0},null,{"$f":"AC66","v":0},{"$f":"AD66","v":0}]
[]
["Revenue Requirement",null,null,null,{"$f":"SUM(E35:E39)","v":0},{"$f":"SUM(F35:F39)","v":0},null,{"$f":"SUM(H35:H39)","v":0},{"$f":"SUM(I35:I39)","v":0},null,{"$f":"SUM(K35:K39)","v":0},{"$f":"SUM(L35:L39)","v":0},null,{"$f":"SUM(N35:N39)","v":0},{"$f":"SUM(O35:O39)","v":0},null,{"$f":"SUM(Q35:Q39)","v":0},{"$f":"SUM(R35:R39)","v":0},null,{"$f":"SUM(T35:T39)","v":0},{"$f":"SUM(U35:U39)","v":0},null,{"$f":"SUM(W35:W39)","v":0},{"$f":"SUM(X35:X39)","v":0},null,{"$f":"SUM(Z35:Z39)","v":0},{"$f":"SUM(AA35:AA39)","v":0},null,{"$f":"SUM(AC35:AC39)","v":0},{"$f":"SUM(AD35:AD39)","v":0}]
[]
[]
["Provincial Rate Protection",null,null,null,null,{"$f":"F41","v":0},null,null,{"$f":"I41","v":0},null,null,{"$f":"L41","v":0},null,null,{"$f":"O41","v":0},null,null,{"$f":"R41","v":0},null,null,{"$f":"U41","v":0},null,null,{"$f":"X41","v":0},null,null,{"$f":"AA41","v":0},null,null,{"$f":"AD41","v":0}]
[]
["Monthly Amount Paid by IESO",null,null,null,null,{"$f":"F44/12","v":0},null,null,{"$f":"I44/12","v":0},null,null,{"$f":"L44/12","v":0},null,null,{"$f":"O44/12","v":0},null,null,{"$f":"R44/12","v":0},null,null,{"$f":"U44/12","v":0},null,null,{"$f":"X44/12","v":0},null,null,{"$f":"AA44/12","v":0},null,null,{"$f":"AD44/12","v":0}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide "]
["regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2015 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues."]
[]
["PILs Calculation"]
[null,null,null,null,2011,null,null,2012,null,null,2013,null,null,2014,null,null,"2015 TEST YEAR",null,null,2016,null,null,2017,null,null,2018,null,null,2019]
["Income Tax",null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,null,{"$f":"E34","v":0},{"$f":"F34","v":0},null,{"$f":"H34","v":0},{"$f":"I34","v":0},null,{"$f":"K34","v":0},{"$f":"L34","v":0},null,{"$f":"N34","v":0},{"$f":"O34","v":0},null,{"$f":"Q34","v":0},{"$f":"R34","v":0},null,{"$f":"T34","v":0},{"$f":"U34","v":0},null,{"$f":"W34","v":0},{"$f":"X34","v":0},null,{"$f":"Z34","v":0},{"$f":"AA34","v":0},null,{"$f":"AC34","v":0},{"$f":"AD34","v":0}]
["Amortization (17% DB and 83% P)",null,null,null,{"$f":"E38","v":0},{"$f":"F38","v":0},null,{"$f":"H38","v":0},{"$f":"I38","v":0},null,{"$f":"K38","v":0},{"$f":"L38","v":0},null,{"$f":"N38","v":0},{"$f":"O38","v":0},null,{"$f":"Q38","v":0},{"$f":"R38","v":0},null,{"$f":"T38","v":0},{"$f":"U38","v":0},null,{"$f":"W38","v":0},{"$f":"X38","v":0},null,{"$f":"Z38","v":0},{"$f":"AA38","v":0},null,{"$f":"AC38","v":0},{"$f":"AD38","v":0}]
["CCA (17% DB and 83% P)",null,null,null,{"$f":"-D94*E$20","v":0},{"$f":"-D94*F$20","v":0},null,{"$f":"-E94*H$20","v":0},{"$f":"-E94*I$20","v":0},null,{"$f":"-F94*K$20","v":0},{"$f":"-F94*L$20","v":0},null,{"$f":"-G94*N$20","v":0},{"$f":"-G94*O$20","v":0},null,{"$f":"-H94*Q$20","v":0},{"$f":"-H94*R$20","v":0},null,{"$f":"-I94*T$20","v":0},{"$f":"-I94*U$20","v":0},null,{"$f":"-J94*W$20","v":0},{"$f":"-J94*X$20","v":0},null,{"$f":"-K94*Z$20","v":0},{"$f":"-K94*AA$20","v":0},null,{"$f":"-L94*AC$20","v":0},{"$f":"-L94*AD$20","v":0}]
["Taxable income",null,null,null,{"$f":"SUM(E56:E58)","v":0},{"$f":"SUM(F56:F58)","v":0},null,{"$f":"SUM(H56:H58)","v":0},{"$f":"SUM(I56:I58)","v":0},null,{"$f":"SUM(K56:K58)","v":0},{"$f":"SUM(L56:L58)","v":0},null,{"$f":"SUM(N56:N58)","v":0},{"$f":"SUM(O56:O58)","v":0},null,{"$f":"SUM(Q56:Q58)","v":0},{"$f":"SUM(R56:R58)","v":0},null,{"$f":"SUM(T56:T58)","v":0},{"$f":"SUM(U56:U58)","v":0},null,{"$f":"SUM(W56:W58)","v":0},{"$f":"SUM(X56:X58)","v":0},null,{"$f":"SUM(Z56:Z58)","v":0},{"$f":"SUM(AA56:AA58)","v":0},null,{"$f":"SUM(AC56:AC58)","v":0},{"$f":"SUM(AD56:AD58)","v":0}]
[]
["Tax Rate  (to be entered)"]
[]
["Income Taxes Payable",null,null,null,{"$f":"E59*E61","v":0},{"$f":"F59*F61","v":0},null,{"$f":"H59*H61","v":0},{"$f":"I59*I61","v":0},null,{"$f":"K59*K61","v":0},{"$f":"L59*L61","v":0},null,{"$f":"N59*N61","v":0},{"$f":"O59*O61","v":0},null,{"$f":"Q59*Q61","v":0},{"$f":"R59*R61","v":0},null,{"$f":"T59*T61","v":0},{"$f":"U59*U61","v":0},null,{"$f":"W59*W61","v":0},{"$f":"X59*X61","v":0},null,{"$f":"Z59*Z61","v":0},{"$f":"AA59*AA61","v":0},null,{"$f":"AC59*AC61","v":0},{"$f":"AD59*AD61","v":0}]
["Gross Up"]
["Income Taxes Payable",null,null,null,{"$f":"E63/(1-E61)","v":0},{"$f":"F63/(1-F61)","v":0},null,{"$f":"H63/(1-H61)","v":0},{"$f":"I63/(1-I61)","v":0},null,{"$f":"K63/(1-K61)","v":0},{"$f":"L63/(1-L61)","v":0},null,{"$f":"N63/(1-N61)","v":0},{"$f":"O63/(1-O61)","v":0},null,{"$f":"Q63/(1-Q61)","v":0},{"$f":"R63/(1-R61)","v":0},null,{"$f":"T63/(1-T61)","v":0},{"$f":"U63/(1-U61)","v":0},null,{"$f":"W63/(1-W61)","v":0},{"$f":"X63/(1-X61)","v":0},null,{"$f":"Z63/(1-Z61)","v":0},{"$f":"AA63/(1-AA61)","v":0},null,{"$f":"AC63/(1-AC61)","v":0},{"$f":"AD63/(1-AD61)","v":0}]
["Grossed Up PILs",null,null,null,{"$f":"SUM(E65:E65)","v":0},{"$f":"SUM(F65:F65)","v":0},null,{"$f":"SUM(H65:H65)","v":0},{"$f":"SUM(I65:I65)","v":0},null,{"$f":"SUM(K65:K65)","v":0},{"$f":"SUM(L65:L65)","v":0},null,{"$f":"SUM(N65:N65)","v":0},{"$f":"SUM(O65:O65)","v":0},null,{"$f":"SUM(Q65:Q65)","v":0},{"$f":"SUM(R65:R65)","v":0},null,{"$f":"SUM(T65:T65)","v":0},{"$f":"SUM(U65:U65)","v":0},null,{"$f":"SUM(W65:W65)","v":0},{"$f":"SUM(X65:X65)","v":0},null,{"$f":"SUM(Z65:Z65)","v":0},{"$f":"SUM(AA65:AA65)","v":0},null,{"$f":"SUM(AC65:AC65)","v":0},{"$f":"SUM(AD65:AD65)","v":0}]
[]
[]
["Net Fixed Assets",null,null,2011,2012,2013,2014,2015,2016,2017,2018,2019]
[null,"Enter applicable amortization in years:",25]
["Opening Gross Fixed Assets",null,null,null,{"$f":"D73","v":0},0,0,0,0,0,0,0]
["Gross Capital Additions",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!H99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!I99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!J99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!K99","v":0}]
["Closing Gross Fixed Assets",null,null,{"$f":"SUM(D71:D72)","v":0},0,0,0,0,0,0,0,0]
[]
["Opening Accumulated Amortization",null,null,null,{"$f":"+D78","v":0},{"$f":"E78","v":0},0,{"$f":"G78","v":0},{"$f":"H78","v":0},{"$f":"I78","v":0},{"$f":"J78","v":0},{"$f":"K78","v":0}]
["Current Year Amortization (before additions)",null,null,null,{"$f":"IF(ISERROR(E71/$C$70), 0, E71/$C$70)","v":0},0,0,{"$f":"H71/$C$70","v":0},{"$f":"I71/$C$70","v":0},{"$f":"J71/$C$70","v":0},{"$f":"K71/$C$70","v":0},{"$f":"L71/$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},{"$f":"I72/C70/2","v":0},{"$f":"J72/C70/2","v":0},{"$f":"K72/C70/2","v":0},{"$f":"L72/C70/2","v":0}]
["Closing Accumulated Amortization",null,null,{"$f":"SUM(D75+D77)","v":0},{"$f":"SUM(E75:E77)","v":0},0,0,0,0,0,0,0]
[]
["Opening Net Fixed Assets",null,null,{"$f":"D71-D75","v":0},{"$f":"E71-E75","v":0},{"$f":"F71-F75","v":0},{"$f":"G71-G75","v":0},{"$f":"G81","v":0},{"$f":"H81","v":0},{"$f":"I81","v":0},{"$f":"J81","v":0},{"$f":"K81","v":0}]
["Closing Net Fixed Assets",null,null,{"$f":"D73-D78","v":0},0,0,0,0,0,0,0,0]
["Average Net Fixed Assets",null,null,{"$f":"SUM(D80:D81)/2","v":0},0,0,0,0,0,0,0,0]
[]
["UCC for PILs Calculation"]
[null,null,null,2014,2014,2014,2014,2015,2016,2017,2018,2019]
[]
["Opening UCC",null,null,null,{"$f":"D95","v":0},0,0,0,0,0,0,0]
["Capital Additions (from Appendix 2-FA)",null,null,{"$f":"D72","v":0},0,0,0,0,0,0,0,0]
["UCC Before Half Year Rule",null,null,{"$f":"SUM(D87:D88)","v":0},0,0,0,0,0,0,0,0]
["Half Year Rule (1/2 Additions - Disposals)",null,null,{"$f":"D88/2","v":0},0,0,0,0,0,0,0,0]
["Reduced UCC",null,null,{"$f":"D89-D90","v":0},0,0,0,0,0,0,0,0]
["CCA Rate Class (to be entered)",null,47,{"$f":"$C$92","v":47},{"$f":"$C$92","v":47},47,47,47,47,47,47,47]
["CCA Rate  (to be entered)",null,0.08,{"$f":"$C$93","v":0.08},{"$f":"$C$93","v":0.08},0.08,0.08,0.08,0.08,0.08,0.08,0.08]
["CCA",null,null,{"$f":"D91*D$93","v":0},{"$f":"E91*E$93","v":0},{"$f":"F91*F$93","v":0},{"$f":"G91*G$93","v":0},{"$f":"H91*H$93","v":0},0,0,0,0]
["Closing UCC",null,null,{"$f":"D89-D94","v":0},0,0,0,0,0,0,0,0]

{"sheet":"App.2-FA Proposed REG Inves (2","index":28,"n_rows":92,"n_cols":7,"rows_kept":92,"cut":false,"hidden":true,"merged":[[16,0,16,6],[17,0,17,6],[8,0,8,6],[9,0,9,6],[11,0,11,6],[12,0,12,6],[13,0,13,5],[14,0,14,5]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-FA"]
["Renewable Generation Connection Investment Summary (over the rate setting period)"]
[]
["Enter the details of the Renewable Generation Connection projects as described in Section 2.5.2.5 of the Filing Requirements."]
["All costs entered on this page will be transferred to the appropriate cells in the appendices that follow."]
["For Part A, Renewable Enabling Improvements (REI), these amounts will be transferred to Appendix 2 - FB"]
["For Part B, Expansions, these amounts will be transferred to Appendix 2 - FC"]
[]
["If there are more than five projects proposed to be in-service in a certain year, please amend the tables below and ensure that the formulae for the Total Amounts in any given rate year are updated."]
["Based on the current methodology and allocation, amounts allocated represent 6% for REI Connection Investments and 17% for Expansion Investments. (pg 15, EB-2009-0349)"]
[]
[]
["Part A"]
["REI Investments (Direct Benefit at 6%)",null,2015,{"$f":"C22+1","v":2016},{"$f":"D22+1","v":2017},2018,2019]
["Project 1"]
["Name: REI Connection Project"]
["Capital Costs",null,1000,0,1000,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 2"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 3"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 4"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 5"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C49,C43,C37,C31,C25)","v":1000},{"$f":"SUM(D49,D43,D37,D31,D25)","v":0},1000,0,0]
["Total OM&A (Start-Up)",null,{"$f":"SUM(C50,C44,C38,C32,C26)","v":0},0,0,0,0]
["Total OM&A (Ongoing)",null,{"$f":"SUM(C51,C45,C39,C33,C27)","v":0},0,0,0,0]
[]
[]
["Part B"]
["Expansion Investments (Direct Benefit at 17%)",null,2015,{"$f":"C59+1","v":2016},{"$f":"D59+1","v":2017},2018,2019]
["Project 1"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 2"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 3"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 4"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 5"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$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 Improv (2","index":29,"n_rows":95,"n_cols":18,"rows_kept":95,"cut":false,"hidden":true,"merged":[[51,4,51,5],[51,7,51,8],[51,10,51,11],[51,13,51,14],[51,16,51,17],[16,9,16,11],[16,12,16,14],[16,15,16,17],[46,0,46,11],[48,0,48,11],[49,0,49,1],[8,0,8,6],[9,0,9,6],[11,0,11,6],[12,0,12,6],[13,0,13,6],[16,3,16,5],[16,6,16,8]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-FB"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part A of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["Rate Riders are not calculated for Test Year as these assets and costs are already in the distributor's rate base/revenue requirement."]
[]
[]
[null,null,null,"2015 Test Year",null,null,2016,null,null,2017,2016,null,2018,null,null,2019]
[null,null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94]
["Net Fixed Assets (average)",null,null,{"$f":"D82","v":490},{"$f":"D20*E19","v":29.4},{"$f":"D20*F19","v":460.59999999999997},{"$f":"E82","v":960},{"$f":"G20*H19","v":57.599999999999994},{"$f":"G20*I19","v":902.4},{"$f":"F82","v":1410},{"$f":"J20*K19","v":84.6},{"$f":"J20*L19","v":1325.3999999999999},{"$f":"G82","v":1840},{"$f":"M20*N19","v":110.39999999999999},{"$f":"M20*O19","v":1729.6},{"$f":"H82","v":1760},{"$f":"P20*Q19","v":105.6},{"$f":"P20*R19","v":1654.3999999999999}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Inves (2'!C55","v":0},{"$f":"D21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!D55","v":0},{"$f":"G21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!E55","v":0},{"$f":"J21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!F55","v":0},{"$f":"M21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!G55","v":0},{"$f":"P21","v":0}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Inves (2'!C54","v":0},{"$f":"D22*E19","v":0},{"$f":"D22*F19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!D54","v":0},{"$f":"G22*H19","v":0},{"$f":"G22*I19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!E54","v":0},{"$f":"J22*K19","v":0},{"$f":"J22*L19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!F54","v":0},{"$f":"M22*N19","v":0},{"$f":"M22*O19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!G54","v":0},{"$f":"P22*Q19","v":0},{"$f":"P22*R19","v":0}]
["WCA",0.13,null,null,{"$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":29.4},{"$f":"SUM(F20+F23)","v":460.59999999999997},null,{"$f":"SUM(H20+H23)","v":57.599999999999994},{"$f":"SUM(I20+I23)","v":902.4},null,{"$f":"SUM(K20+K23)","v":84.6},{"$f":"SUM(L20+L23)","v":1325.3999999999999},null,{"$f":"SUM(N20+N23)","v":110.39999999999999},{"$f":"SUM(O20+O23)","v":1729.6},null,{"$f":"SUM(Q20+Q23)","v":105.6},{"$f":"SUM(R20+R23)","v":1654.3999999999999}]
[]
[]
["Deemed ST Debt",0.04,null,null,{"$f":"E24*$B$27","v":1.1759999999999999},{"$f":"F24*$B$27","v":18.423999999999999},null,{"$f":"H24*$B$27","v":2.3039999999999998},{"$f":"I24*$B$27","v":36.095999999999997},null,{"$f":"K24*$B$27","v":3.3839999999999999},{"$f":"L24*$B$27","v":53.015999999999998},null,{"$f":"N24*$B$27","v":4.4159999999999995},{"$f":"O24*$B$27","v":69.183999999999997},null,{"$f":"Q24*$B$27","v":4.2240000000000002},{"$f":"R24*$B$27","v":66.176000000000002}]
["Deemed LT Debt",0.56000000000000005,null,null,{"$f":"E24*$B$28","v":16.464000000000002},{"$f":"F24*$B$28","v":257.93599999999998},null,{"$f":"H24*$B$28","v":32.256},{"$f":"I24*$B$28","v":505.34400000000005},null,{"$f":"K24*$B$28","v":47.376000000000005},{"$f":"L24*$B$28","v":742.22400000000005},null,{"$f":"N24*$B$28","v":61.823999999999998},{"$f":"O24*$B$28","v":968.57600000000002},null,{"$f":"Q24*$B$28","v":59.136000000000003},{"$f":"R24*$B$28","v":926.46400000000006}]
["Deemed Equity",0.4,null,null,{"$f":"E24*$B$29","v":11.76},{"$f":"F24*$B$29","v":184.24},null,{"$f":"H24*$B$29","v":23.04},{"$f":"I24*$B$29","v":360.96000000000004},null,{"$f":"K24*$B$29","v":33.839999999999996},{"$f":"L24*$B$29","v":530.16},null,{"$f":"N24*$B$29","v":44.16},{"$f":"O24*$B$29","v":691.84},null,{"$f":"Q24*$B$29","v":42.24},{"$f":"R24*$B$29","v":661.76}]
[]
["ST Interest",2.4E-2,null,null,{"$f":"E27*$B31","v":2.8223999999999999E-2},{"$f":"F27*$B31","v":0.44217600000000001},null,{"$f":"H27*$B31","v":5.5295999999999998E-2},{"$f":"I27*$B31","v":0.86630399999999996},null,{"$f":"K27*$B31","v":8.1215999999999997E-2},{"$f":"L27*$B31","v":1.272384},null,{"$f":"N27*$B31","v":0.10598399999999999},{"$f":"O27*$B31","v":1.6604159999999999},null,{"$f":"Q27*$B31","v":0.10137600000000001},{"$f":"R27*$B31","v":1.5882240000000001}]
["LT Interest",5.6000000000000001E-2,null,null,{"$f":"E28*$B32","v":0.92198400000000014},14.444415999999999,null,{"$f":"H28*$B32","v":1.8063359999999999},28.299264000000004,null,{"$f":"K28*$B32","v":2.6530560000000003},41.564544000000005,null,{"$f":"N28*$B32","v":3.4621439999999999},54.240256000000002,null,{"$f":"Q28*$B32","v":3.3116160000000003},51.881984000000003]
["ROE",8.5000000000000006E-2,null,null,0.99960000000000004,15.660400000000003,null,1.9584000000000001,30.681600000000007,null,2.8763999999999998,45.063600000000001,null,3.7536,58.806400000000004,null,3.5904000000000003,56.249600000000001]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E31:E33)","v":1.9498080000000002},{"$f":"SUM(F31:F33)","v":30.546992000000003},null,{"$f":"SUM(H31:H33)","v":3.8200320000000003},{"$f":"SUM(I31:I33)","v":59.847168000000011},null,{"$f":"SUM(K31:K33)","v":5.6106720000000001},{"$f":"SUM(L31:L33)","v":87.900528000000008},null,{"$f":"SUM(N31:N33)","v":7.3217280000000002},{"$f":"SUM(O31:O33)","v":114.70707200000001},null,{"$f":"SUM(Q31:Q33)","v":7.0033920000000007},{"$f":"SUM(R31:R33)","v":109.719808}]
[]
["OM&A",null,null,null,{"$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":20},{"$f":"D37*E$19","v":1.2},{"$f":"D37*F$19","v":18.799999999999997},{"$f":"E76+E77","v":40},{"$f":"G37*H$19","v":2.4},{"$f":"G37*I$19","v":37.599999999999994},{"$f":"F76+F77","v":60},{"$f":"J37*K$19","v":3.5999999999999996},{"$f":"J37*L$19","v":56.4},{"$f":"G76+G77","v":80},{"$f":"M37*N$19","v":4.8},{"$f":"M37*O$19","v":75.199999999999989},{"$f":"H76+H77","v":80},{"$f":"P37*Q$19","v":4.8},{"$f":"P37*R$19","v":75.199999999999989}]
["Grossed-up PILs",null,null,null,{"$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":3.1498080000000002},{"$f":"SUM(F34:F38)","v":49.346992},null,{"$f":"SUM(H34:H38)","v":6.2200319999999998},{"$f":"SUM(I34:I38)","v":97.447168000000005},null,{"$f":"SUM(K34:K38)","v":9.2106719999999989},{"$f":"SUM(L34:L38)","v":144.30052800000001},null,{"$f":"SUM(N34:N38)","v":12.121728000000001},{"$f":"SUM(O34:O38)","v":189.907072},null,{"$f":"SUM(Q34:Q38)","v":11.803392000000001},{"$f":"SUM(R34:R38)","v":184.91980799999999}]
[]
[]
["Provincial Rate Protection",null,null,null,null,{"$f":"F40","v":49.346992},null,null,{"$f":"I40","v":97.447168000000005},null,null,{"$f":"L40","v":144.30052800000001},null,null,{"$f":"O40","v":189.907072},null,null,{"$f":"R40","v":184.91980799999999}]
[]
["Monthly Amount Paid by IESO",null,null,null,null,{"$f":"F43/12","v":4.1122493333333336},null,null,{"$f":"I43/12","v":8.1205973333333343},null,null,{"$f":"L43/12","v":12.025044000000001},null,null,{"$f":"O43/12","v":15.825589333333333},null,null,{"$f":"R43/12","v":15.409984}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide "]
["regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2014 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues.  "]
[]
["PILs Calculation"]
[null,null,null,null,2015,null,null,{"$f":"E52+1","v":2016},null,null,{"$f":"H52+1","v":2017},null,null,{"$f":"K52+1","v":2018},null,null,{"$f":"N52+1","v":2019}]
["Income Tax",null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,null,{"$f":"E33","v":0.99960000000000004},{"$f":"F33","v":15.660400000000003},null,{"$f":"H33","v":1.9584000000000001},{"$f":"I33","v":30.681600000000007},null,{"$f":"K33","v":2.8763999999999998},{"$f":"L33","v":45.063600000000001},null,{"$f":"N33","v":3.7536},{"$f":"O33","v":58.806400000000004},null,{"$f":"Q33","v":3.5904000000000003},{"$f":"R33","v":56.249600000000001}]
["Amortization (6% DB and 94% P)",null,null,null,{"$f":"E37","v":1.2},{"$f":"F37","v":18.799999999999997},null,{"$f":"H37","v":2.4},{"$f":"I37","v":37.599999999999994},null,{"$f":"K37","v":3.5999999999999996},{"$f":"L37","v":56.4},null,{"$f":"N37","v":4.8},{"$f":"O37","v":75.199999999999989},null,{"$f":"Q37","v":4.8},{"$f":"R37","v":75.199999999999989}]
["CCA (6% DB and 94% P)",null,null,null,{"$f":"-D94*E$19","v":-2.4},{"$f":"-D94*F$19","v":-37.599999999999994},null,{"$f":"-E94*H$19","v":-4.6079999999999997},{"$f":"-E94*I$19","v":-72.191999999999993},null,{"$f":"-F94*K$19","v":-4.2393600000000005},{"$f":"-F94*L$19","v":-66.416640000000001},null,{"$f":"-G94*N$19","v":-3.9002112000000002},{"$f":"-G94*O$19","v":-61.103308800000008},null,{"$f":"-H94*Q$19","v":-3.5881943040000004},{"$f":"-H94*R$19","v":-56.215044096000007}]
["Taxable income",null,null,null,{"$f":"SUM(E55:E57)","v":-0.20039999999999969},{"$f":"SUM(F55:F57)","v":-3.1395999999999944},null,{"$f":"SUM(H55:H57)","v":-0.24960000000000004},{"$f":"SUM(I55:I57)","v":-3.9103999999999957},null,{"$f":"SUM(K55:K57)","v":2.2370399999999995},{"$f":"SUM(L55:L57)","v":35.046959999999999},null,{"$f":"SUM(N55:N57)","v":4.6533887999999992},{"$f":"SUM(O55:O57)","v":72.903091199999977},null,{"$f":"SUM(Q55:Q57)","v":4.8022056959999997},{"$f":"SUM(R55:R57)","v":75.234555903999961}]
[]
["Tax Rate  (to be entered)"]
[]
["Income Taxes Payable",null,null,null,{"$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},{"$f":"SUM(R64:R64)","v":0}]
[]
[]
[null,null,null,2015,{"$f":"D68+1","v":2016},{"$f":"E68+1","v":2017},2018,2019]
["Net Fixed Assets"]
[null,"Enter applicable amortization in years:",25]
["Opening Gross Fixed Assets",null,null,null,{"$f":"D73","v":1000},{"$f":"E73","v":1000},{"$f":"F73","v":2000},{"$f":"G73","v":2000}]
["Gross Capital Additions",null,null,{"$f":"'App.2-FA Proposed REG Inves (2'!C53","v":1000},{"$f":"'App.2-FA Proposed REG Inves (2'!D53","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!E53","v":1000},{"$f":"'App.2-FA Proposed REG Inves (2'!F53","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!G53","v":0}]
["Closing Gross Fixed Assets",null,null,{"$f":"SUM(D71:D72)","v":1000},{"$f":"SUM(E71:E72)","v":1000},2000,2000,2000]
[]
["Opening Accumulated Amortization",null,null,null,{"$f":"D78","v":20},{"$f":"E78","v":60},{"$f":"F78","v":120},{"$f":"G78","v":200}]
["Current Year Amortization (before additions)",null,null,null,{"$f":"IF(ISERROR(E71/$C$70), 0, E71/$C$70)","v":40},{"$f":"IF(ISERROR(F71/$C$70), 0, F71/$C$70)","v":40},{"$f":"IF(ISERROR(G71/$C$70), 0, G71/$C$70)","v":80},{"$f":"IF(ISERROR(H71/$C$70), 0, H71/$C$70)","v":80}]
["Additions (half year)",null,null,{"$f":"D72/C70/2","v":20},{"$f":"E72/C70/2","v":0},{"$f":"F72/C70/2","v":20},{"$f":"G72/C70/2","v":0},{"$f":"H72/C70/2","v":0}]
["Closing Accumulated Amortization",null,null,{"$f":"SUM(D75+D77)","v":20},{"$f":"SUM(E75:E77)","v":60},{"$f":"SUM(F75:F77)","v":120},{"$f":"SUM(G75:G77)","v":200},{"$f":"SUM(H75:H77)","v":280}]
[]
["Opening Net Fixed Assets",null,null,{"$f":"D71-D75","v":0},{"$f":"D81","v":980},{"$f":"E81","v":940},{"$f":"F81","v":1880},{"$f":"G81","v":1800}]
["Closing Net Fixed Assets",null,null,{"$f":"D73-D78","v":980},{"$f":"E73-E78","v":940},{"$f":"F73-F78","v":1880},{"$f":"G73-G78","v":1800},{"$f":"H73-H78","v":1720}]
["Average Net Fixed Assets",null,null,{"$f":"SUM(D80:D81)/2","v":490},{"$f":"SUM(E80:E81)/2","v":960},{"$f":"SUM(F80:F81)/2","v":1410},{"$f":"SUM(G80:G81)/2","v":1840},{"$f":"SUM(H80:H81)/2","v":1760}]
[]
["UCC for PILs Calculation"]
[null,null,null,2015,{"$f":"D85+1","v":2016},{"$f":"E85+1","v":2017},2018,2019]
[]
["Opening UCC",null,null,null,{"$f":"D95","v":960},{"$f":"E95","v":883.2},{"$f":"F95","v":812.5440000000001},{"$f":"G95","v":747.54048000000012}]
["Capital Additions (from Appendix 2-FA)",null,null,{"$f":"D72","v":1000},{"$f":"'App.2-FA Proposed REG Inves (2'!D31","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!E31","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!F31","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!G31","v":0}]
["UCC Before Half Year Rule",null,null,{"$f":"SUM(D87:D88)","v":1000},{"$f":"SUM(E87:E88)","v":960},{"$f":"SUM(F87:F88)","v":883.2},{"$f":"SUM(G87:G88)","v":812.5440000000001},{"$f":"SUM(H87:H88)","v":747.54048000000012}]
["Half Year Rule (1/2 Additions - Disposals)",null,null,{"$f":"D88/2","v":500},{"$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":500},{"$f":"E89-E90","v":960},{"$f":"F89-F90","v":883.2},{"$f":"G89-G90","v":812.5440000000001},{"$f":"H89-H90","v":747.54048000000012}]
["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,{"$f":"D91*D93","v":40},{"$f":"E91*E93","v":76.8},70.656000000000006,65.003520000000009,{"$f":"H91*H93","v":59.803238400000012}]
["Closing UCC",null,null,{"$f":"D89-D94","v":960},{"$f":"E89-E94","v":883.2},{"$f":"F89-F94","v":812.5440000000001},{"$f":"G89-G94","v":747.54048000000012},{"$f":"H89-H94","v":687.73724160000006}]

{"sheet":"App.2-FC Calc of REG Expans (2","index":30,"n_rows":94,"n_cols":18,"rows_kept":94,"cut":false,"hidden":true,"merged":[[51,16,51,17],[16,6,16,8],[16,9,16,11],[16,12,16,14],[16,15,16,17],[46,0,46,11],[48,0,48,12],[16,3,16,5],[49,0,49,1],[51,4,51,5],[51,7,51,8],[51,10,51,11],[51,13,51,14],[8,0,8,5],[9,0,9,5],[11,0,11,5],[12,0,12,5],[13,0,13,5]]}
[null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,"Exhibit:"]
[null,null,null,null,"Tab:"]
[null,null,null,null,"Schedule:"]
[null,null,null,null,"Page:"]
[]
[null,null,null,null,"Date:"]
[]
["Appendix 2-FC"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part B of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["Rate Riders are not calculated for Test Year as these assets and costs are already in the distributors rate base."]
[]
[]
[null,null,null,"2014 Test Year",null,null,2015,null,null,2016,2016,null,2017,null,null,2018]
[null,null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83]
["Net Fixed Assets (average)",null,null,{"$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 Inves (2'!C$92","v":0},{"$f":"D21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!D$92","v":0},{"$f":"G21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!E$92","v":0},{"$f":"J21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!F$92","v":0},{"$f":"M21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!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 Inves (2'!C$91","v":0},{"$f":"D22*E19","v":0},{"$f":"D22*F19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!D$91","v":0},{"$f":"G22*H19","v":0},{"$f":"G22*I19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!E$91","v":0},{"$f":"J22*K19","v":0},{"$f":"J22*L19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!F$91","v":0},{"$f":"M22*N19","v":0},{"$f":"M22*O19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!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 Inves (2'!C90","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!D90","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!E90","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!F90","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!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":31,"n_rows":34,"n_cols":11,"rows_kept":34,"cut":false,"hidden":false,"merged":[[32,0,32,1],[33,0,33,1],[25,0,25,1],[26,0,26,1],[27,0,27,1],[28,0,28,1],[29,0,29,1],[22,0,22,1],[23,0,23,1],[24,0,24,1],[30,0,30,1],[31,0,31,1],[5,0,5,10],[6,0,6,10],[7,0,7,10],[9,0,10,0],[9,1,9,5],[9,6,9,10],[15,1,15,4],[15,6,15,9],[18,0,18,10],[19,0,19,10],[14,0,14,10],[16,1,16,4],[16,6,16,9]]}
[null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,null,null,null,"Exhibit:",null,2]
[]
[null,null,null,null,null,null,null,null,"Date:",null,{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-G"]
["Service Reliability Indicators"]
["2009 - 2013"]
[]
["Index","Includes outages caused by loss of supply",null,null,null,null,"Excludes outages caused by loss of supply"]
[null,2009,2010,2011,2012,2013,2009,2010,2011,2012,2013]
["SAIDI ",1.93,2.76,2.91,2.04,2.81,1.56,2.72,2.87,1.6,2.3199999999999998]
["SAIFI",1.63,2.86,2.37,2.68,3.07,1.48,2.75,2.16,2.29,1.89]
[]
["5 Year Historical Average"]
["SAIDI ",null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(B12:F12)), \"\", AVERAGE(B12:F12))","v":2.4900000000000002},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G12:K12)), \"\", AVERAGE(G12:K12))","v":2.214}]
["SAIFI",null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(B13:F13)), \"\", AVERAGE(B13:F13))","v":2.5220000000000002},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G13:K13)), \"\", AVERAGE(G13:K13))","v":2.1139999999999999}]
[]
["SAIDI = System Average Interruption Duration Index"]
["SAIFI = System Average Interruption Frequency Index "]
[]
[]
["Indicator",null,"OEB Minimum Standard",2009,2010,2011,2012,2013]
["Low Voltage Connections",null,0.9,1,1,1,1,1]
["High Voltage Connections",null,0.9,1,1,1,1,1]
["Telephone Accessibility",null,0.65,0.53200000000000003,0.76500000000000001,0.71599999999999997,0.77200000000000002,0.78200000000000003]
["Appointments Met",null,0.9,1,1,1,1,1]
["Written Response to Enquires",null,0.8,1,1,1,1,1]
["Emergency Urban Response",null,0.8,1,1,1,1,1]
["Emergency Rural Response",null,0.8,1,1,1,1,1]
["Telephone Call Abandon Rate",null,0.1,0.09,2.4E-2,2.8000000000000001E-2,2.4E-2,6.0999999999999999E-2]
["Appointment Scheduling",null,0.9,1,1,0.99,1,1]
["Rescheduling a Missed Appointment",null,1,"N/A","N/A",1,"N/A","N/A"]
["Reconnection Performance Standard",null,0.85,"N/A","N/A",1,1,1]

{"sheet":"App.2-H_Other_Oper_Rev","index":32,"n_rows":183,"n_cols":9,"rows_kept":183,"cut":false,"hidden":false,"merged":[[118,0,118,1],[137,0,137,1],[138,0,138,1],[141,0,141,1],[119,0,119,1],[122,0,122,1],[127,0,127,1],[128,0,128,1],[132,0,132,1],[51,0,51,8],[89,0,89,1],[90,0,90,1],[95,0,95,1],[100,0,100,1],[30,0,30,1],[31,0,31,1],[5,0,5,8],[6,0,6,8],[28,0,28,8],[29,0,29,1],[46,3,46,8],[47,3,48,8],[32,0,32,1],[33,0,33,1],[44,0,44,1],[45,0,45,1],[46,0,46,1],[47,0,47,1],[188,1,188,8],[186,1,186,8],[187,1,187,8],[54,0,55,8],[84,0,84,1],[182,1,182,8],[60,0,60,1],[79,0,79,1],[80,0,80,1],[74,0,74,1],[61,0,61,1],[101,0,101,1],[103,0,103,1],[108,0,108,1],[109,0,109,1],[113,0,113,1]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,null,null,"Exhibit:",3]
[]
[null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-H"]
["Other Operating Revenue"]
[]
["USoA #","USoA Description",{"$f":"G10-4 & \" Actual\"","v":"2010 Actual"},{"$f":"G10-3 & \" Actual\"","v":"2011 Actual"},{"$f":"G10-2 & \" Actual\"","v":"2012 Actual"},{"$f":"G10-1 & \" Actual\"","v":"2013 Actual"},{"$f":"\"Bridge Year\" & CHAR(178)","v":"Bridge Year²"},{"$f":"\"Bridge Year\" & CHAR(178)","v":"Bridge Year²"},"Test Year"]
[null,null,null,null,null,null,{"$f":"H10","v":2014},{"$f":"BridgeYear","v":2014},{"$f":"TestYear","v":2015}]
[null,"Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
[4235,"Specific Service Charges",475396,541103,614482,582708,597175,597175,578856]
[4225,"Late Payment Charges",160010,143942.39999999999,130386,125518,136983,136983,136983]
["4080-2","SSS Administration",79656,81266.399999999994,83258,84210,82970,82970,83834]
[4210,"Rent from Electric Property",166228,208692,197332,198181,199444,199444,198208]
[4245,"Contributed Capital",null,null,null,null,null,12534,30668]
[4305,"Regulatory Debits",null,null,-1132571,-1164967,-1147924,-1147924,-2171924]
[4325,"Revenues from Merchandising, Jobbing",5000,null,-12,null,3689,3689,4400]
[4330,"Costs from Merchandising, Jobbing",88,5489,-4064,21013]
[4355,"Gain on Disposition of Utility Property",950,4975,347552,12300,8455,8455,0]
[4360,"Loss on Disposition of Utility Property",null,-1328,null,-157]
[4362,"Loss from Retirement of Utility Property",null,null,null,null,-65870,-65870,-78456]
[4375,"Revenues from Non-Utility Operations",402333,812144,1364800,1798725,3147368,3147368,2556998]
[4380,"Expense from Non-Utility Operations",-409054.4,-746164,-1242614,-1775798,-3076276,-3076276,-2505068]
[4390,"Miscellaneous Non-Operating Income",10357,13946,18851,208417,319505,319505,11925]
[4398,"Foreign Exchange Gains and Losses",-4521.3999999999996,8378,-4060,11365,14684,14684]
[4405,"Interest and Dividend Income",113949,102088,159112,195869,-83680,-83680,103795]
[]
[]
["Specific Service Charges",null,{"$f":"C12","v":475396},541103,614482,582708,597175,597175,578856]
["Late Payment Charges",null,160010,143942.39999999999,130386,125518,136983,136983,136983]
["Other Operating Revenues",null,{"$f":"+C14+C15+C16","v":245884},{"$f":"+D14+D15+D16","v":289958.40000000002},280590,282391,282414,294948,312710]
["Other Income or Deductions",null,{"$f":"+C17+C18+C19+C20+C21+C22+C23+C24+C25+C26+C27","v":119101.19999999998},{"$f":"+D17+D18+D19+D20+D21+D22+D23+D24+D25+D26+D27","v":199528},{"$f":"+E17+E18+E19+E20+E21+E22+E23+E24+E25+E26+E27-1","v":-493007},{"$f":"+F17+F18+F19+F20+F21+F22+F23+F24+F25+F26+F27","v":-693233},{"$f":"+G17+G18+G19+G20+G21+G22+G23+G24+G25+G26+G27","v":-880049},{"$f":"+H17+H18+H19+H20+H21+H22+H23+H24+H25+H26+H27+1","v":-880048},-2078330]
["Total OEB Trial Balance",null,{"$f":"SUM(C30:C33)","v":1000391.2},{"$f":"SUM(D30:D33)","v":1174531.8},532451,297384,136523,149058,-1049781]
[]
["Less"]
[4245,"Contributed Capital",{"$f":"+C16","v":0},{"$f":"+D16","v":0},0,0,0,12534,30668]
[4305,"Regulatory Debits",{"$f":"+C17","v":0},{"$f":"+D17","v":0},-1132571,-1164967,-1147924,-1147924,-2171924]
[4362,"Loss from Retirement of Utility Property",{"$f":"+C22","v":0},0,0,0,-65870,-65870,-78456]
[4405,"Variance Account Interest",36614,-1465,81326,83986,-169632,-169632,15997]
["Total Other Revenue",null,{"$f":"+C34-SUM(C37:C40)","v":963777.2},1175996.8,1583696,1378365,1519949,1519950,1153934]
[]
[]
["Description",null,null,"Account(s)"]
["Specific Service Charges:",null,null,4235]
["Late Payment Charges:",null,null,4225]
["Other Distribution Revenues:",null,null,"4080, 4082, 4084, 4090, 4205, 4210, 4215, 4220, 4240, 4245"]
["Other Income and Expenses:",null,null,"4305, 4310, 4315, 4320, 4325, 4330, 4335, 4340, 4345, 4350, 4355, 4360, 4365, 4370, 4375, 4380, 4385, 4390, 4395, 4398, 4405, 4415"]
[]
[]
["Note: Add all applicable accounts listed above to the table and include all relevant information."]
[]
["Account Breakdown Details"]
[]
["For each \"Other Operating Revenue\" and \"Other Income or Deductions\" Account, a detailed breakdown of the account components is required.  See the example below for Account 4405, Interest and Dividend Income."]
[]
[]
[]
["Account 4235 - Specific Service Charges",null,{"$f":"+C9","v":"2010 Actual"},{"$f":"+D9","v":"2011 Actual"},"2012 Actual","2013 Actual","Bridge Year²","Bridge Year²","Test Year"]
[null,null,null,null,null,null,{"$f":"+G10","v":2014},{"$f":"+H10","v":2014},2015]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
[]
["Misc Service Revenue",null,9299,7670,6557,7765,9528,9528,7330.333333333333]
["Change of Occupancy",null,90720,84360,86010,83790,88960,88960,84720]
["Collection Charges",null,283735,312090,404990,406660,428880,428880,404600]
["Special Disc/Rec",null,240,865,3520,3380,1599.9999999999998,1599.9999999999998,2588.3333333333335]
["Legal Letters",null,2895,2142,2388,2084,2000.0000000000005,2000.0000000000005,2208]
["Returned Chg Charges",null,8670,7785,6315,5835,-185,-185,6645]
["Service Calls",null,46460,41822,38960,35050,6870,6870,38612]
["Disconnet/Rec Nowk",null,33250,25179,35042,36237,35379.999999999993,35379.999999999993,32152.666666666668]
["Meter Test Charges",null,null,null,null,30,24141.999999999996,24141.999999999996]
["Micro fit ",null,127,536,1013,1874]
["LPP Rate Rider",null,null,50039,38302,3]
["LPP Rate Rider Unbilled",null,null,8615,-8615]
["Total",null,{"$f":"SUM(C63:C74)","v":475396},541103,614482,582708,597175,597175,578856.33333333326]
[]
[]
["Account 4210 - Rent form Electric Property",null,{"$f":"+C9","v":"2010 Actual"},{"$f":"+D9","v":"2011 Actual"},"2012 Actual","2013 Actual","Bridge Year²","Bridge Year²","Test Year"]
[null,null,null,{"$f":"+D10","v":0},0,0,2014,2014,2015]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
[]
["Rentals",null,4527,4532,4053,5008,4898,4898,5008]
["Joint Use Pole Rental",null,149180,204160,193279,193173,194546,194546,193200]
["Joint Use Pole Rental - Affiliate NBHS",null,12520]
["Total",null,{"$f":"SUM(C82:C84)","v":166227},208692,197332,198181,199444,199444,198208]
[]
[]
["Account 4325 - Revenues from Merchandising, Jobbing",null,{"$f":"+C9","v":"2010 Actual"},{"$f":"+D9","v":"2011 Actual"},"2012 Actual","2013 Actual","Bridge Year²","Bridge Year²","Test Year"]
[null,null,null,null,null,null,{"$f":"+G10","v":2014},{"$f":"+H10","v":2014},2015]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
[]
["Special Purpose Charge",null,null,null,-1]
["Special Purpose Contra",null,null,null,-11]
["Merchandise/Jobbing Rev",null,5000,null,null,null,2500,2500,2500]
["Micro fit ",null,null,null,null,null,1189,1189,1900]
["Total",null,{"$f":"SUM(C92:C95)","v":5000},0,-12,0,3689,3689,4400]
[]
[]
["Account 4330 - Cost from Merchandising, Jobbing",null,{"$f":"+C88","v":"2010 Actual"},{"$f":"+D88","v":"2011 Actual"},"2012 Actual","2013 Actual","Bridge Year²","Bridge Year²","Test Year"]
[null,null,null,null,null,null,{"$f":"+G89","v":2014},{"$f":"+H89","v":2014},2015]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
[]
["Merchandise/Jobbing Exp",null,88,5489,-4064,21013,0,0]
["Total",null,{"$f":"SUM(C103:C103)","v":88},5489,-4064,21013,0,0,0]
[]
[]
["Account  4375- Revenues from Non-Utility Operations",null,{"$f":"+C99","v":"2010 Actual"},{"$f":"+D99","v":"2011 Actual"},"2012 Actual","2013 Actual","Bridge Year²","Bridge Year²","Test Year"]
[null,null,null,null,null,null,{"$f":"+G100","v":2014},{"$f":"+H100","v":2014},2015]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
[]
["CDM Revenue OPA Incentives",null,364285,773484,721960,1515554,3094506.4,3094506.4,2505067]
["Generation - Merrick Landfill",null,null,null,593485.47000000009,216175.28]
["Affiliate NBHS - Management Fee",null,38048,38660,49355,66996,52861.842696234227,52861.842696234227,51931]
["Total",null,{"$f":"SUM(C111:C113)","v":402333},812144,1364800.4700000002,1798725.28,3147368.242696234,3147368.242696234,2556998]
[]
[]
["Account  4380 - Expense from Non-Utility Operations",null,{"$f":"+C107","v":"2010 Actual"},"2011 Actual","2012 Actual","2013 Actual","Bridge Year²","Bridge Year²","Test Year"]
[null,null,null,null,null,null,{"$f":"+G108","v":2014},{"$f":"+H108","v":2014},{"$f":"+I108","v":2015}]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
[]
["CDM/OPA Expenses",null,-409054.4,-738100,-720226.4,-1506413.99,-3076276,-3076276,-2505067]
["Generation - Merrick Landfill",null,null,-8064,-522388,-269384]
["Total",null,{"$f":"SUM(C121:C122)","v":-409054.4},-746164,-1242614.3999999999,-1775797.99,-3076276,-3076276,-2505067]
[]
[]
["Account  4390 - Miscellaneous Non-Operating ",null,{"$f":"+C117","v":"2010 Actual"},"2011 Actual","2012 Actual","2013 Actual","Bridge Year²","Bridge Year²","Test Year"]
[null,null,null,null,null,null,{"$f":"+G118","v":2014},{"$f":"+H118","v":2014},{"$f":"+I118","v":2015}]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
[]
["Miscellaneous Non Operating Income",null,20,4561,3600,null,null,0]
["Sale of Scrap",null,10337,9385,15251,11139,11139,11139,11925]
["Bell Fibre Project",null,null,null,null,197278,308365.73947368423,308366]
["Total",null,{"$f":"SUM(C130:C132)","v":10357},13946,18851,208417,319504.73947368423,319505,11925]
[]
[]
["Account  4405 - Interest and Dividend Income",null,{"$f":"+C126","v":"2010 Actual"},{"$f":"+D126","v":"2011 Actual"},"2012 Actual","2013 Actual","Bridge Year²","Bridge Year²","Test Year"]
[null,null,null,null,null,null,{"$f":"+G127","v":2014},{"$f":"+H127","v":2014},2015]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
[]
["Interest on investments",null,7762,20839,20873]
["Interest on Bank Balances",null,69573,82714.399999999994,56913,111883,85952,85952,87798]
["Total",null,{"$f":"SUM(C140:C141)","v":77335},103553.4,77786,111883,85952,85952,87798]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Notes:"]
[1,"List and specify any other interest revenue."]
[2,"In the transition year to IFRS, the applicant is to present information in both MIFRS and CGAAP.  For the typical applicant that is adopting IFRS on January 1, 2015, 2014 must be presented in both a CGAAP and MIFRS basis."]

{"sheet":"App.2-I LF_CDM_WF_OLD","index":33,"n_rows":77,"n_cols":12,"rows_kept":77,"cut":false,"hidden":true,"merged":[[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],[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]]}
[null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"},null,{"$f":"'LDC Info'!$E$16","v":"EB-2014-0099"}]
[null,null,null,null,"Exhibit:"]
[null,null,null,null,"Tab:"]
[null,null,null,null,"Schedule:"]
[null,null,null,null,"Page:"]
[]
[null,null,null,null,"Date:"]
[]
["Appendix 2-I"]
["Load Forecast CDM Adjustment Work Form (2015)"]
[]
["Input the 2011-2014 CDM target in Cell B21."]
[]
["Input the measured results for 2011 CDM programs for each of the years 2011 and persistence into 2012, 2013 and 2014 into cells B29 to E29.  These results are taken from the final 2011 CDM Report issued by the OPA for that distributor in the fall of 2012."]
[]
["Measured results for 2012 CDM programs for each of the years 2012 and persistence into 2013 and 2014 are input into cells C30 to E30.  These results are taken from the final 2012 CDM Report issued by the OPA for that distributor in the fall of 2013.  Until that report is issued, the distributor should use the results from the preliminary 2012 CDM Report issued in the spring of 2013."]
[]
["\tBased on these inputs, the residual kWh to achieve the 4 year CDM target is allocated so that there is an equal incremental increase in each of the years 2012, 2013 and 2014.\r\n"]
[]
["4 Year (2011-2014) kWh Target:"]
[100000]
[null,2011,2012,2013,2014,"Total",null,null,{"$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-I LF_CDM_WF","index":34,"n_rows":122,"n_cols":14,"rows_kept":122,"cut":false,"hidden":false,"merged":[[104,0,104,7],[106,0,106,7],[109,1,109,7],[121,0,121,7],[89,0,89,5],[94,0,94,7],[96,0,96,7],[98,0,98,7],[100,0,100,7],[102,0,102,7],[87,0,87,7],[48,0,48,7],[50,0,50,7],[58,0,58,7],[67,0,67,7],[69,0,69,7],[71,0,71,7],[73,0,73,5],[75,0,75,4],[78,0,78,1],[83,0,83,1],[85,0,85,7],[47,0,47,7],[16,0,16,7],[18,0,18,7],[20,0,20,7],[22,0,22,7],[24,0,24,7],[26,0,26,7],[28,0,28,5],[29,0,29,5],[36,0,36,5],[43,0,43,5],[45,0,45,7],[14,0,14,7],[5,0,5,7],[6,0,6,7],[8,0,8,7],[10,0,10,7],[12,0,12,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,null,"Exhibit:",3]
[]
[null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-I"]
["Load Forecast CDM Adjustment Work Form (2015)"]
[]
["The 2014 bridge year is the last year of the current four year (2011-2014) CDM program, and 2015 is the first year of a new six year (2015-2020) CDM program, per the Ministirial directives of March 31, 2014.  Thus, with 2015, there is a need to recognize the final year of the current 2011-2014 CDM program, as well as to estimate reasonable impacts each year for the new 2015-2020 CDM program.  These are combined to estimate the adjustment for CDM program impacts on the 2015 load forecast.  "]
[]
["Appendix 2-I was developed to help determine what would be the amount of CDM savings needed in each year to cumulatively achieve the four year 2011-2014 CDM target.  This then determined the amount of kWh (and with translation, kW of demand) savings that were converted in dollars balances for the LRAMVA, and also to determine the related adjustment to the load forecast to account for OPA-reported savings.  Beginning for the 2015 year, it has been adjusted because of the persistence of 2011-2014 CDM programs will be an adjustment to the load forecast in addition to the estimated savings for the first year (2015) for the new 2015-2020 CDM plan."]
[]
["It is assumed that the new six year (2015-2020) CDM program will work similar to the existing 2011-2014 CDM program, meaning that distributors will offer programs each year that, cumulatively over the six years (from January 1, 2015 to December 31, 2020) will cumulatively achieve the new six year CDM target.  This is the approach contemplated in the Ministerial directive letters of March 31, 2014 to the Board and to the OPA.  Thus, distributors will be able to offer programs on a basis so that cumulatively over the period, the impacts, including persistence, of the CDM programs will accumulate towards achieving each distributor's 2015-2020 CDM target."]
[]
["With this approach, it is necessary to account for estimated savings for the last year of the current program, particularly the estimated savings for new CDM programs offered in 2014, as well as the estimated savings for new CDM programs that the distributor will offer in 2015 towards achievement of the new six year (2015-2020) CDM program.   This necessitates expansion of this Appendix 2-I to deal with both the 2011-2014 and 2015-2020 CDM plans.  It is expected that this approach will be updated each year. "]
[]
["2011-2014 CDM Program - 2014, last year of the current CDM plan"]
[]
["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 B31 to E31.  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 C32 to E32.  These results are taken from the final 2012 CDM Report issued by the OPA for that distributor in the fall of 2013."]
[]
["Measured results for 2013 CDM programs for each of the years 2013 and persistence into 2014 are input into cells C33 to E33.  These results are taken from the final 2013 CDM Report issued by the OPA for that distributor in the fall of 2014.  Until that report is issued, the distributor should use the results from the preliminary 2013 CDM Report issued in the spring of 2014."]
[]
["\tBased on these inputs, the residual kWh to achieve the 4 year CDM target icalculated for 2014 CDM under the assumption that the distributor will at least  achieve the 2011-2014 CDM target that is currently a condition of the utility's Distribution Licence.   If the distributor has met its cumulative kWh savings target by the end of 2013, the incremental savings for 2014 are assumed to be zero.  Any further savings for 2014 CDM savings and any further compensation for meeting or exceeding the four-year (2011-2014) targets will be dealt with through the disposition of the 2011-2014 LRAMVA balance, which will occur in the next cost of service application filed after the final 2014 CDM Reports issued by the OPA in the fall of 2015.\r\n"]
[]
["4 Year (2011-2014) kWh Target:"]
[26100000]
[null,2011,2012,2013,2014,"Total",null,null,null,null,{"$f":"B31","v":2011},{"$f":"C31","v":2012},{"$f":"D31","v":2013},{"$f":"E31","v":2014}]
["2011 CDM Programs",{"$f":"B38/$A$30","v":0.10076628352490422},{"$f":"C38/$A$30","v":8.9425287356321839E-2},8.9272030651340997E-2,8.5057471264367815E-2,{"$f":"SUM(B32:E32)","v":0.36452107279693485},null,null,null,{"$f":"A32","v":"2011 CDM Programs"},{"$f":"50%","v":0.5},1,1,1]
["2012 CDM Programs",null,0.10580597701149426,9.5402298850574718E-2,9.3103448275862075E-2,{"$f":"SUM(B33:E33)","v":0.29431172413793105},null,null,null,{"$f":"A33","v":"2012 CDM Programs"},null,0.5,1,1]
["2013 CDM Programs",null,null,0.11681992337164751,{"$f":"E40/$A$30","v":0.11681992337164751},0.23363984674329502,null,null,null,{"$f":"A34","v":"2013 CDM Programs"},null,null,0.5,1]
["2014 CDM Programs",null,null,null,{"$f":"E41/$A$30","v":0.23454160919540229},0.23454160919540229,null,null,null,{"$f":"A35","v":"2014 CDM Programs"},null,null,null,0.5]
["Total in Year",{"$f":"SUM(B32:B35)","v":0.10076628352490422},{"$f":"SUM(C32:C35)","v":0.1952312643678161},0.30149425287356324,0.52952245210727966,{"$f":"SUM(B36:E36)","v":1.1270142528735632}]
["kWh"]
["2011 CDM Programs",2630000,2334000,2330000,2220000,{"$f":"SUM(B38:E38)","v":9514000}]
["2012 CDM Programs",null,2761536,2490000,2430000,{"$f":"SUM(B39:E39)","v":7681536}]
["2013 CDM Programs",null,null,3049000,3049000,6098000]
["2014 CDM Programs",null,null,null,6121536,6121536]
["Total in Year",{"$f":"SUM(B38:B41)","v":2630000},{"$f":"SUM(C38:C41)","v":5095536},7869000,13820536,{"$f":"SUM(F38:F41)","v":29415072}]
[]
["2015-2020 CDM Program - 2015, first year of the current CDM plan"]
[]
["For the first year of the new 2015-2020 CDM plan, it is assumed that each year's program will achieve an equal amount of new CDM savings.  The new targets for 2015-2020 do not take into account persistence beyond the first year, but the OPA will encourage distributors to promote and implement  CDM plans that will have longer term persistence of savings.  This results in each year's program being about 1/6 (18.67%) of the cumulative 2015-2020 CDM target for kWh savings.  A distributor may propose an alternative approach but would be expected to document in its application why it believes that its proposal is more reasonable.  In its proposal, the distributor should ensure that the sum of the results for each year's CDM program from 2015 to 2020 add up to its 2015-2020 CDM target as established by the OPA."]
[]
["6 Year (2015-2020) kWh Target:"]
[20300000]
[null,2015,2016,2017,2018,2019,2020,"Total"]
["%"]
["2015 CDM Programs",{"$f":"B60/$H$66","v":0.70707073891625616},null,null,null,null,null,{"$f":"SUM(B52:G52)","v":0.70707073891625616}]
["2016 CDM Programs",null,{"$f":"C61/$H$66","v":5.8585852216748772E-2},null,null,null,null,{"$f":"SUM(B53:G53)","v":5.8585852216748772E-2}]
["2017 CDM Programs",null,null,5.8585852216748772E-2,null,null,null,{"$f":"SUM(B54:G54)","v":5.8585852216748772E-2}]
["2018 CDM Programs",null,null,null,5.8585852216748772E-2,null,null,{"$f":"SUM(E55:G55)","v":5.8585852216748772E-2}]
["2019 CDM Programs",null,null,null,null,5.8585852216748772E-2,null,{"$f":"SUM(F56:G56)","v":5.8585852216748772E-2}]
["2020 CDM Programs",null,null,null,null,null,{"$f":"G65/$H$66","v":5.8585852216748772E-2},{"$f":"SUM(B57:G57)","v":5.8585852216748772E-2}]
["Total in Year",{"$f":"SUM(B52:B57)","v":0.70707073891625616},{"$f":"SUM(C52:C57)","v":5.8585852216748772E-2},{"$f":"SUM(D52:D57)","v":5.8585852216748772E-2},{"$f":"SUM(E52:E55)","v":5.8585852216748772E-2},{"$f":"SUM(F52:F56)","v":5.8585852216748772E-2},{"$f":"SUM(G52:G57)","v":5.8585852216748772E-2},{"$f":"SUM(B58:G58)","v":0.99999999999999978}]
["kWh"]
[{"$f":"A52","v":"2015 CDM Programs"},14353536,null,null,null,null,null,{"$f":"SUM(B60:G60)","v":14353536}]
["2016 CDM Programs",null,{"$f":"(A49-B60)/5","v":1189292.8},null,null,null,null,{"$f":"SUM(B61:G61)","v":1189292.8}]
["2017 CDM Programs",null,null,{"$f":"C61","v":1189292.8},null,null,null,{"$f":"SUM(B62:G62)","v":1189292.8}]
["2018 CDM Programs",null,null,null,{"$f":"D62","v":1189292.8},null,null,{"$f":"SUM(E63:G63)","v":1189292.8}]
["2019 CDM Programs",null,null,null,null,{"$f":"E63","v":1189292.8},null,{"$f":"SUM(F64:G64)","v":1189292.8}]
["2020 CDM Programs",null,null,null,null,null,{"$f":"F64","v":1189292.8},{"$f":"SUM(B65:G65)","v":1189292.8}]
["Total in Year",{"$f":"SUM(B60:B65)","v":14353536},{"$f":"SUM(C60:C65)","v":1189292.8},1189292.8,{"$f":"SUM(E60:E63)","v":1189292.8},{"$f":"SUM(F60:F64)","v":1189292.8},{"$f":"SUM(G60:G65)","v":1189292.8},{"$f":"A49","v":20300000}]
[]
["Determination of 2015 Load Forecast Adjustment"]
[]
["The Board has determined that the \"net\" number should be used in its Decision and Order with respect to Centre Wellington Hydro Ltd.'s 2013 Cost of Service rates (EB-2012-0113).  This approach has also been used in Settlement Agreements accepted by the Board in other 2013 and 2-14 applications.  The distributor should select whether the adjustment is done on a \"net\" or \"gross\" basis, but must support a proposal for the adjustment being done on a \"gross\" basis.  Sheet 2-I defaults to the adjustment being done on a \"net\" basis consistent with Board policy and practice."]
[]
["From each of the 2006-2010 CDM Final Report,  and the 2011, 2012 and 2013 CDM Final Reports, issued by the OPA for the distributor, the distributor should input the \"gross\" and \"net\" results of the cumulative CDM savings for 2014 into cells D31 to E33.  The model will calculate the cumulative savings for all programs from 2006 to 2012 and determine the \"net\" to \"gross\" factor \"g\"."]
[]
["Net-to-Gross Conversion"]
[]
["Is CDM adjustment being done on a \"net\" or \"gross\" basis?",null,null,null,null,"net"]
[]
[null,null,"\"Gross\"","\"Net\"","Difference","\"Net-to-Gross\" Conversion Factor"]
["Persistence of Historical CDM programs to 2014",null,"kWh","kWh","kWh","('g')"]
["2006-2010 CDM programs"]
["2011 CDM program"]
["2012 CDM program"]
["2013 CDM program"]
["2006 to 2013 OPA CDM programs:  Persistence to 2015",null,{"$f":"SUM(C80:C83)","v":0},{"$f":"SUM(D80:D83)","v":0},{"$f":"C84-D84","v":0},{"$f":"IF(D84=0,0,IF(F76=\"net\",0,E84/D84))","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,2011,2012,2013,2014,2015]
["Weight Factor for each year's CDM program impact on 2014 load forecast",0,0,0.5,1,0.5,"Distributor can select \"0\", \"0.5\", or \"1\" from drop-down list"]
["Default Value selection rationale.  ","Full year persistence of 2011 CDM programs on 2015 load forecast.  Full impact assumed because of 50% impact in 2011 (first year) but full year persistence impact on 2012 and 2013, and thus reflected in base forecast before the CDM adjustment.","Full year persistence of 2012 CDM programs on 2015 load forecast.  Full impact assumed because of 50% impact in 2012 (first year) but full year persistence impact on 2013, and thus reflected in base forecast before the CDM adjustment.","Full year impact of persistence of 2013 CDM programs on 2015 load forecast, but 50% impact in base forecast (first year impact of 2013 CDM programs on 2013 load forecast, which is part of the data for the load forecast.","Full year impact of persistence of 2014 programs on 2015 load forecast.  2014 CDM programs not in base forecast.","Only 50% of 2015 CDM programs are assumed to impact the 2015 load forecast based on the \"half-year\" rule."]
[]
["2011-2014 and 2015-2020 LRAMVA and 2015 CDM adjustment to Load Forecast"]
[]
["One manual adjustment for CDM impacts to the 2015 load forecast is made.  However, the distributor will have two associated annualized CDM impacts, one for the 2011-2014 CDM program and the second for the 2015-2020 CDM plan.  In addition, the distributor needs to reflect the CDM adjustment that was explicitly factored into its 2011 load forecast in its 2011 cost of service application (assuming that it rebased in that year).  this amount, and equal persistence for 2012, 2013 and 2014 is used as an offset to determine what the net balance of the 2011-2014 LRAMVA balance should be for disposition."]
[]
["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 2015 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 (e.g. taking into account what programs and what OPA-measured impacts were directed at specific customer classes), for both the LRAMVA and for the load forecast adjustment."]
[]
[null,2011,2012,2013,2014,2015,"Total for 2014","Total for 2015"]
[null,"kWh"]
["Amount used for CDM threshold for LRAMVA (2014)",null,null,null,null,null,{"$f":"SUM(B111:E111)","v":0}]
[]
["2011 CDM adjustment (per Board Decision in 2010 Cost of Service Application)",null,{"$f":"B113","v":0},{"$f":"B113","v":0},{"$f":"B113","v":0},null,{"$f":"SUM(B113:E114)","v":0}]
[]
["Amount used for CDM threshold for LRAMVA (2015)",{"$f":"E38","v":2220000},{"$f":"E39","v":2430000},{"$f":"E40","v":3049000},{"$f":"E41","v":6121536},{"$f":"B60","v":14353536},null,{"$f":"SUM(B115:F115)","v":28174072}]
[]
["Manual Adjustment for 2015 Load Forecast (billed basis)",{"$f":"B111*(1+F84)*B92","v":0},{"$f":"C111*(1+F84)*C92","v":0},{"$f":"D115*(1+F84)*D92","v":1524500},{"$f":"E115*(1+F84)*E92","v":6121536},{"$f":"F115*(1+F84)*F92","v":7176768},null,{"$f":"SUM(B117:F117)","v":14822804}]
[]
["Proposed Loss Factor (TLF)",4.7100000000000003E-2," Format: X.XX%"]
["Manual Adjustment for 2015 Load Forecast (system purchased basis)",{"$f":"B117*(1+$B119)","v":0},{"$f":"C117*(1+$B119)","v":0},{"$f":"D117*(1+$B119)","v":1596303.95},{"$f":"E117*(1+$B119)","v":6409860.3455999997},{"$f":"F117*(1+$B119)","v":7514793.7727999995},null,{"$f":"SUM(B120:F120)","v":15520958.068399999}]
[]
["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 2015 load forecast."]

{"sheet":"App.2-IA_Act_Frcst_Data","index":35,"n_rows":85,"n_cols":8,"rows_kept":85,"cut":false,"hidden":false,"merged":[[5,0,5,7],[6,0,6,7]]}
[null,null,null,null,null,"File Number:",null,{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,"Exhibit:",null,3]
[]
[null,null,null,null,null,"Date:",null,{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-IA"]
["Summary and Variances of Actual and Forecast Data"]
[]
["Replace \"Rate Class #\" with the appropriate rate classification."]
[]
[null,{"$f":"RebaseYear & \" Board Approved\"","v":"2010 Board Approved"},{"$f":"RebaseYear","v":2010},{"$f":"RebaseYear+1","v":2011},{"$f":"RebaseYear+2","v":2012},{"$f":"RebaseYear+3","v":2013},{"$f":"RebaseYear+4&\" Bridge\"","v":"2014 Bridge"},{"$f":"RebaseYear+5 &\" Test\"","v":"2015 Test"}]
["Residential"]
["# of Customers",21074.599775267321,20952,21096,21074,21108,21114,21120]
["kWh",214923813.26380745,206535117.74999696,207358082.23000044,200614424.25000054,207806639.26000017,210667130.21505016,213486948.17715523]
["kW",{"$f":"SUM(C15:H15)","v":0}]
["Variance Analysis"]
[{"$f":"A13","v":"# of Customers"},null,{"$f":"IF(ISERROR((C13-$B13)/$B13), 0, (C13-$B13)/$B13)","v":-5.8174189106642701E-3},{"$f":"IF(ISERROR((D13-$B13)/$B13), 0, (D13-$B13)/$B13)","v":1.0154510624583121E-3},-2.8459627879860161E-5,1.5848568935518607E-3,{"$f":"IF(ISERROR((G13-$B13)/$B13), 0, (G13-$B13)/$B13)","v":1.8695598090986349E-3},2.1542627246454093E-3]
["kWh",null,{"$f":"IF(ISERROR((C14-$B14)/$B14), 0, (C14-$B14)/$B14)","v":-3.9031019347836586E-2},-3.5201920712808497E-2,-6.6578890428688337E-2,-3.3114869384302831E-2,{"$f":"IF(ISERROR((G14-$B14)/$B14), 0, (G14-$B14)/$B14)","v":-1.9805544039610143E-2},-6.6854624661276812E-3]
["kW",{"$f":"B15","v":0}]
[]
["General Service < 50 kW"]
["# of Customers",2645.0908528964555,2633,2623,2645,2649,2662,2675]
["kWh",85026017.025025979,85042099.07000047,85023143.980002552,84948670.560000002,85119330.710000545,85732899.314244494,86032031.818238616]
["kW",{"$f":"SUM(C24:H24)","v":0}]
["Variance Analysis"]
[{"$f":"A22","v":"# of Customers"},null,{"$f":"IF(ISERROR((C22-$B22)/$B22), 0, (C22-$B22)/$B22)","v":-4.5710539141654398E-3},{"$f":"IF(ISERROR((D22-$B22)/$B22), 0, (D22-$B22)/$B22)","v":-8.3516423915138433E-3},-3.4347741347355874E-5,1.4778876495920054E-3,6.3926526701449295E-3,1.1307417690697853E-2]
["kWh",null,{"$f":"IF(ISERROR((C23-$B23)/$B23), 0, (C23-$B23)/$B23)","v":1.8914263583295359E-4},{"$f":"IF(ISERROR((D23-$B23)/$B23), 0, (D23-$B23)/$B23)","v":-3.3790187097447846E-5},-9.0967997481536346E-4,1.0974721413458753E-3,8.3137175414256578E-3,1.1831846632502306E-2]
["kW",{"$f":"B24","v":0}]
[]
["General Service 50 to 2999 kW"]
["# of Customers",286.70378865077754,269,268,254,255,249,243]
["kWh",221440020.41235569,230037736.63,231667366.05000007,223688452.94999999,216614453.60999995,210469427.04728788,198111404.53207815]
["kW",638329.56446517538,588203.21,582945.86,540969,535312.51999999979,514563.28298484389,490349.94166568777]
["Variance Analysis"]
[{"$f":"A31","v":"# of Customers"},null,{"$f":"IF(ISERROR((C31-$B31)/$B31), 0, (C31-$B31)/$B31)","v":-6.1749406012704698E-2},{"$f":"IF(ISERROR((D31-$B31)/$B31), 0, (D31-$B31)/$B31)","v":-6.5237326436449292E-2},-0.11406821236887359,-0.11058029194512899,-0.13150781448759655,-0.15243533703006409]
["kWh",null,{"$f":"IF(ISERROR((C32-$B32)/$B32), 0, (C32-$B32)/$B32)","v":3.8826388299793423E-2},{"$f":"IF(ISERROR((D32-$B32)/$B32), 0, (D32-$B32)/$B32)","v":4.6185624525320559E-2},1.0153686463076397E-2,-2.1791755588577811E-2,-4.9542053620835393E-2,-0.10534959234936865]
["kW",null,{"$f":"IF(ISERROR((C33-$B33)/$B33), 0, (C33-$B33)/$B33)","v":-7.852738969904019E-2},{"$f":"IF(ISERROR((D33-$B33)/$B33), 0, (D33-$B33)/$B33)","v":-8.6763495768175256E-2},-0.15252397802810366,-0.16138535671849769,-0.19389088077728173,-0.23182323213162215]
[]
["General Service 3000 to 4999 kW"]
["# of Customers",2,2,2,2,2,1.5625,1]
["kWh",38784125.415392607,41028103.810000002,37086851.810000002,35722771.82,35775035.789999999,27090493.797862221,16534810.307607245]
["kW",74105.743038896224,78059.55,70473.350000000006,68480,69448.33,51540.754759586314,31717.597472008139]
["Variance Analysis"]
[{"$f":"A40","v":"# of Customers"},null,{"$f":"IF(ISERROR((C40-$B40)/$B40), 0, (C40-$B40)/$B40)","v":0},{"$f":"IF(ISERROR((D40-$B40)/$B40), 0, (D40-$B40)/$B40)","v":0},0,0,-0.21875,-0.5]
["kWh",null,{"$f":"IF(ISERROR((C41-$B41)/$B41), 0, (C41-$B41)/$B41)","v":5.7858166726039072E-2},{"$f":"IF(ISERROR((D41-$B41)/$B41), 0, (D41-$B41)/$B41)","v":-4.3762069847242006E-2},-7.8933160477498349E-2,-7.7585599602005298E-2,-0.30150561582315399,-0.57367066730232563]
["kW",null,{"$f":"IF(ISERROR((C42-$B42)/$B42), 0, (C42-$B42)/$B42)","v":5.3353583662585045E-2},{"$f":"IF(ISERROR((D42-$B42)/$B42), 0, (D42-$B42)/$B42)","v":-4.9016350014730536E-2},-7.5915074975274374E-2,-6.2848206466962542E-2,-0.30449715978781994,-0.57199541936499598]
[]
["Street Lighting"]
["# of Connections",5680.2147622573266,5572,5574,5574,5574,5419,5419]
["kWh",2721605.0516437371,3324190.13,3204122.67,2790238.49,2348268.23,2018760.5071542119,2018762.3305114082]
["kW",7658.3680565890891,9284.76,9041.75,7788,6559.4,5641.08,5641.08]
["Variance Analysis"]
[{"$f":"A49","v":"# of Connections"},null,{"$f":"IF(ISERROR((C49-$B49)/$B49), 0, (C49-$B49)/$B49)","v":-1.9051174433820501E-2},{"$f":"IF(ISERROR((D49-$B49)/$B49), 0, (D49-$B49)/$B49)","v":-1.869907507073142E-2},-1.869907507073142E-2,-1.869907507073142E-2,-4.5986775710135194E-2,-4.5986775710135194E-2]
["kWh",null,{"$f":"IF(ISERROR((C50-$B50)/$B50), 0, (C50-$B50)/$B50)","v":0.2214079805562994},{"$f":"IF(ISERROR((D50-$B50)/$B50), 0, (D50-$B50)/$B50)","v":0.17729156479366545},2.5218000795086463E-2,-0.13717523834630491,-0.25824634035898636,-0.25824567040241236]
["kW",null,{"$f":"IF(ISERROR((C51-$B51)/$B51), 0, (C51-$B51)/$B51)","v":0.21236795246626985},{"$f":"IF(ISERROR((D51-$B51)/$B51), 0, (D51-$B51)/$B51)","v":0.18063664911229749},1.6926836429515622E-2,-0.1434989867904771,-0.26340965094429741,-0.26340965094429741]
[]
["Sentinel Lighting"]
["# of Connections",509,509,474,447,427,405,384]
["kWh",505802.78620938503,569407.56999999995,481664.12000000005,487759.49,443950.62000000069,425924.118929249,408487.57726285391]
["kW",1381.6620334954785,1541.04,1286.7100000000016,1601,1224.070000000002,1286.2006434535497,1233.5459800658505]
["Variance Analysis"]
[{"$f":"A58","v":"# of Connections"},null,{"$f":"IF(ISERROR((C58-$B58)/$B58), 0, (C58-$B58)/$B58)","v":0},{"$f":"IF(ISERROR((D58-$B58)/$B58), 0, (D58-$B58)/$B58)","v":-6.8762278978389005E-2},-0.12180746561886051,-0.16110019646365423,-0.20432220039292731,-0.24557956777996071]
["kWh",null,{"$f":"IF(ISERROR((C59-$B59)/$B59), 0, (C59-$B59)/$B59)","v":0.12575016493539978},{"$f":"IF(ISERROR((D59-$B59)/$B59), 0, (D59-$B59)/$B59)","v":-4.7723474183063108E-2},-3.567259157389404E-2,-0.12228514333208844,-0.15792452999076401,-0.19239753437468404]
["kW",null,{"$f":"IF(ISERROR((C60-$B60)/$B60), 0, (C60-$B60)/$B60)","v":0.11535235292042428},{"$f":"IF(ISERROR((D60-$B60)/$B60), 0, (D60-$B60)/$B60)","v":-6.8723053245703561E-2},0.15874936213570012,-0.11405975533451046,-6.9091708194673487E-2,-0.10720136316904354]
[]
["Unmetered Scattered Load "]
["# of Connections",21,19,18,17,15,7,7]
["kWh",337294.44147720787,165123.38,84073.43,88774.489999999976,89084.169999999984,46877.973373540983,52860.386842427884]
["kW",0,0,0,0,0,0,0]
["Variance Analysis"]
[{"$f":"A67","v":"# of Connections"},null,{"$f":"IF(ISERROR((C67-$B67)/$B67), 0, (C67-$B67)/$B67)","v":-9.5238095238095233E-2},{"$f":"IF(ISERROR((D67-$B67)/$B67), 0, (D67-$B67)/$B67)","v":-0.14285714285714285},-0.19047619047619047,-0.2857142857142857,-0.66666666666666663,-0.66666666666666663]
["kWh",null,{"$f":"IF(ISERROR((C68-$B68)/$B68), 0, (C68-$B68)/$B68)","v":-0.51044737269660001},{"$f":"IF(ISERROR((D68-$B68)/$B68), 0, (D68-$B68)/$B68)","v":-0.75074172692620222},-0.73680417142006538,-0.73588604185159778,-0.86101765220845283,-0.8432811800546679]
["kW",null,{"$f":"IF(ISERROR((C69-$B69)/$B69), 0, (C69-$B69)/$B69)","v":0},{"$f":"IF(ISERROR((D69-$B69)/$B69), 0, (D69-$B69)/$B69)","v":0},0,0,0,0]
[]
[]
[]
["Totals"]
["Customers / Connections",{"$f":"SUM(B13,B22,B31,B40,B49,B58,B67)","v":30218.609179071886},{"$f":"SUM(C13,C22,C31,C40,C49,C58,C67)","v":29956},30055,30013,30030,29857.5625,29849]
["kWh",{"$f":"SUM(B14,B23,B32,B41,B50,B59,B68)","v":563738678.39591205},566701778.33999741,564905304.29000294,548341092.05000055,548196762.3900007,536451512.97390181,516645305.12969595]
["kW from applicable classes",{"$f":"SUM(B15,B24,B33,B42,B51,B60,B69)","v":721475.33759415615},677088.56,663747.66999999993,618838,612544.31999999972,573031.31838788372,528942.1651177617]
[]
["Totals - Variance"]
["Customers / Connections",null,{"$f":"IF(ISERROR((C78-$B78)/$B78), 0, (C78-$B78)/$B78)","v":-8.6903132277099462E-3},{"$f":"IF(ISERROR((D78-$B78)/$B78), 0, (D78-$B78)/$B78)","v":-5.4141862751643215E-3},-6.804058315638223E-3,-6.2414910611606911E-3,-1.1947825822570651E-2,-1.2231177711774408E-2]
["kWh",null,5.2561586735838323E-3,{"$f":"IF(ISERROR((D79-$B79)/$B79), 0, (D79-$B79)/$B79)","v":2.0694444763138514E-3},-2.7313340269155387E-2,-2.7569362546020493E-2,-4.8403926265365362E-2,-8.3537594759716949E-2]
["kW from applicable classes",null,-6.1522238226699472E-2,{"$f":"IF(ISERROR((D80-$B80)/$B80), 0, (D80-$B80)/$B80)","v":-8.0013362323175019E-2},-0.14226035492275085,-0.15098370230838334,-0.20575064935868267,-0.26686036575888905]

{"sheet":"App.2-JA_OM&A_Summary_Analys","index":36,"n_rows":58,"n_cols":14,"rows_kept":58,"cut":false,"hidden":false,"merged":[[60,0,61,5],[5,0,5,7],[6,0,6,7],[9,8,9,9],[55,0,56,12]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,null,"Exhibit:",4]
[]
[null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-JA"]
["Summary of Recoverable OM&A Expenses"]
[]
[]
[null,"Last Rebasing Year  Board-Approved Less LEAP",{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Actuals)\"","v":"Last Rebasing Year (2010 Actuals)"},{"$f":"BridgeYear -3 & \" Actuals\"","v":"2011 Actuals"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2012 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2013 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2014 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2015 Test Year"}]
["Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
["Operations",691315.66398167156,789642.49999999988,942500.18,860401.66000000015,897621.55999999982,960773.80162067781,1088205]
["Maintenance",1270827.7667354392,1146781.08,1126684.95,1270844.8199999998,1397536.63,1536335,1721330.7432488699]
["SubTotal",{"$f":"SUM(B12:B13)","v":1962143.4307171106},{"$f":"SUM(C12:C13)","v":1936423.58},2069185.13,2131246.48,2295158.1899999995,2497108.801620678,2809535.7432488697]
["%Change (year over year)",null,{"$f":"IF(ISERROR((C14-B14)/B14), \"\", (C14-B14)/B14)","v":-1.3108038033545105E-2},{"$f":"IF(ISERROR((D14-C14)/C14), \"\", (D14-C14)/C14)","v":6.8560180412593305E-2},{"$f":"IF(ISERROR((E14-D14)/D14), \"\", (E14-D14)/D14)","v":2.9993135510305982E-2},{"$f":"IF(ISERROR((F14-E14)/E14), \"\", (F14-E14)/E14)","v":7.690884725824837E-2},8.7989844229725458E-2,0.12511547010903959]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,null,{"$f":"IF(ISERROR((H14-C14)/C14), \"\", (H14-C14)/C14)","v":0.45088903701992183}]
["Billing and Collecting",1144086.8812450641,910352.55,887267.45999999985,1056106.6000000001,1019133.35,1604983.1424692411,1243809.9461094122]
["Community Relations",97000,0,-784.3,35050.009999999995,-6800,1502,2200]
["Administrative and General",2462178.9678942109,2158328.4600000004,2407977.44,2309975.9700000007,2397459.8300000005,2704380.9075487722,{"$f":"2934297+15000+1","v":2949298}]
["SubTotal",{"$f":"SUM(B17:B19)","v":3703265.849139275},{"$f":"SUM(C17:C19)","v":3068681.0100000007},3294460.5999999996,3401132.580000001,3409793.1800000006,4310866.0500180135,4195307.9461094122]
["%Change (year over year)",null,{"$f":"IF(ISERROR((C20-B20)/B20), \"\", (C20-B20)/B20)","v":-0.1713581646553316},{"$f":"IF(ISERROR((D20-C20)/C20), \"\", (D20-C20)/C20)","v":7.3575451232710198E-2},{"$f":"IF(ISERROR((E20-D20)/D20), \"\", (E20-D20)/D20)","v":3.2379194336092952E-2},{"$f":"IF(ISERROR((F20-E20)/E20), \"\", (F20-E20)/E20)","v":2.5463870626294799E-3},0.26426027106371675,-2.6806238599809507E-2]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,null,{"$f":"IF(ISERROR((H20-C20)/C20), \"\", (H20-C20)/C20)","v":0.36713719426621383}]
["Total",{"$f":"SUM(B20,B14)","v":5665409.2798563857},{"$f":"SUM(C20,C14)","v":5005104.5900000008},5363645.7299999995,5532379.0600000005,5704951.3700000001,6807974.8516386915,7004843.6893582819]
["%Change (year over year)",null,{"$f":"IF(ISERROR((C23-B23)/B23), \"\", (C23-B23)/B23)","v":-0.11655021857010887},7.1635094442651537E-2,3.1458701505254157E-2,3.1193146407433547E-2,0.19334494022841975,2.8917386155180014E-2]
[]
[]
[null,{"$f":"B10","v":"Last Rebasing Year  Board-Approved Less LEAP"},{"$f":"C10","v":"Last Rebasing Year (2010 Actuals)"},"2011 Actuals","2012 Actuals","2013 Actuals","2014 Bridge Year","2015 Test Year"]
["Operations",{"$f":"B12","v":691315.66398167156},{"$f":"C12","v":789642.49999999988},942500.18,860401.66000000015,897621.55999999982,960773.80162067781,1088205]
["Maintenance",{"$f":"B13","v":1270827.7667354392},1146781.08,1126684.95,1270844.8199999998,1397536.63,1536335,1721330.7432488699]
["Billing and Collecting",{"$f":"B17","v":1144086.8812450641},{"$f":"C17","v":910352.55},887267.45999999985,1056106.6000000001,1019133.35,1604983.1424692411,1243809.9461094122]
["Community Relations",{"$f":"B18","v":97000},0,-784.3,35050.009999999995,-6800,1502,2200]
["Administrative and General",{"$f":"B19","v":2462178.9678942109},2158328.4600000004,2407977.44,2309975.9700000007,2397459.8300000005,2704380.9075487722,2949298]
["Total",{"$f":"SUM(B28:B32)","v":5665409.2798563857},{"$f":"SUM(C28:C32)","v":5005104.59},5363645.7300000004,5532379.0600000005,5704951.3700000001,6807974.8516386915,7004843.6893582819]
["%Change (year over year)",null,{"$f":"IF(ISERROR((C33-B33)/B33), \"\", (C33-B33)/B33)","v":-0.11655021857010904},7.1635094442651912E-2,3.1458701505253976E-2,3.1193146407433547E-2,0.19334494022841975,2.8917386155180014E-2]
[]
[]
[null,{"$f":"B10","v":"Last Rebasing Year  Board-Approved Less LEAP"},{"$f":"C10","v":"Last Rebasing Year (2010 Actuals)"},"Variance 2010  BA – 2010 Actuals",{"$f":"D10","v":"2011 Actuals"},"Variance 2011 Actuals vs. 2010 Actuals",{"$f":"E10","v":"2012 Actuals"},"Variance 2012 Actuals vs. 2011 Actuals",{"$f":"F10","v":"2013 Actuals"},"Variance 2013 Actuals vs. 2012 Actuals",{"$f":"G10","v":"2014 Bridge Year"},"Variance 2014 Bridge vs. 2013 Actuals",{"$f":"H10","v":"2015 Test Year"},{"$f":"\"Variance \" & TestYear & \" Test vs. \" & BridgeYear & \" Bridge\"","v":"Variance 2015 Test vs. 2014 Bridge"}]
["Operations",{"$f":"B12","v":691315.66398167156},789642.49999999988,{"$f":"B38-C38","v":-98326.836018328322},{"$f":"D12","v":942500.18},{"$f":"E38-C38","v":152857.68000000017},{"$f":"E12","v":860401.66000000015},{"$f":"G38-E38","v":-82098.519999999902},{"$f":"F12","v":897621.55999999982},{"$f":"I38-G38","v":37219.899999999674},{"$f":"G12","v":960773.80162067781},{"$f":"K38-I38","v":63152.241620677989},{"$f":"H12","v":1088205},{"$f":"M38-K38","v":127431.19837932219}]
["Maintenance ",1270827.7667354392,1146781.08,{"$f":"B39-C39","v":124046.68673543911},{"$f":"D13","v":1126684.95},{"$f":"E39-C39","v":-20096.130000000121},{"$f":"E13","v":1270844.8199999998},{"$f":"G39-E39","v":144159.86999999988},{"$f":"F13","v":1397536.63},{"$f":"I39-G39","v":126691.81000000006},{"$f":"G13","v":1536335},138798.37000000011,{"$f":"H13","v":1721330.7432488699},184995.7432488699]
["Billing and Collecting ",{"$f":"B17","v":1144086.8812450641},910352.55,{"$f":"B40-C40","v":233734.33124506404},{"$f":"D17","v":887267.45999999985},-23085.0900000002,{"$f":"E17","v":1056106.6000000001},168839.14000000025,{"$f":"F17","v":1019133.35},-36973.250000000116,{"$f":"G17","v":1604983.1424692411},585849.79246924107,{"$f":"H17","v":1243809.9461094122},-361173.19635982881]
["Community Relations ",97000,0,{"$f":"B41-C41","v":97000},{"$f":"D18","v":-784.3},-784.3,{"$f":"E18","v":35050.009999999995},35834.31,{"$f":"F18","v":-6800},-41850.009999999995,{"$f":"G18","v":1502},8302,{"$f":"H18","v":2200},698]
["Administrative and General ",2462178.9678942109,2158328.4600000004,{"$f":"B42-C42","v":303850.50789421052},2407977.44,249648.97999999952,{"$f":"E19","v":2309975.9700000007},-98001.469999999274,{"$f":"F19","v":2397459.8300000005},87483.85999999987,{"$f":"G19","v":2704380.9075487722},306921.07754877163,{"$f":"H19","v":2949298},244917.09245122783]
["Total OM&A Expenses ",{"$f":"SUM(B38:B42)","v":5665409.2798563857},{"$f":"SUM(C38:C42)","v":5005104.59},660304.68985638535,5363645.7300000004,358541.13999999937,5532379.0600000005,168733.33000000095,5704951.3700000001,172572.30999999947,6807974.8516386915,1103023.4816386909,7004843.6893582819,196868.8377195911]
["Adjustments for Total non-recoverable items (from Appendices 2-JA and 2-JB)",0,0,0,0,0,0,0,0,0,0,0,0,0]
["Total Recoverable OM&A Expenses ",{"$f":"B43-B44","v":5665409.2798563857},{"$f":"C43-C44","v":5005104.59},{"$f":"D43-D44","v":660304.68985638535},{"$f":"E43-E44","v":5363645.7300000004},null,{"$f":"G43-G44","v":5532379.0600000005},168733.33000000095,5704951.3700000001,172572.30999999947,6807974.8516386915,1103023.4816386909,7004843.6893582819,196868.8377195911]
["Variance from previous year ",null,null,null,{"$f":"E45-C45","v":358541.1400000006},null,{"$f":"G45-E45","v":168733.33000000007},null,{"$f":"I45-G45","v":172572.30999999959},null,{"$f":"K45-I45","v":1103023.4816386914},null,{"$f":"M45-K45","v":196868.8377195904}]
["Percent change (year over year) ",null,null,null,{"$f":"IF(ISERROR(E46/C45), \"\", E46/C45)","v":7.1635094442651912E-2},null,{"$f":"IF(ISERROR(G46/E45), \"\", G46/E45)","v":3.1458701505253976E-2},null,{"$f":"IF(ISERROR(I46/G45), \"\", I46/G45)","v":3.1193146407433547E-2},null,{"$f":"IF(ISERROR(K46/I45), \"\", K46/I45)","v":0.19334494022841975},null,{"$f":"IF(ISERROR(M46/K45), \"\", M46/K45)","v":2.8917386155180014E-2}]
["Percent Change:                                                    Test year vs. Most Current Actual ",null,null,null,null,null,null,null,{"$f":"IF(ISERROR((M45-I45)/I45), \"\", (M45-I45)/I45)","v":0.22785335668133519}]
["Simple average of % variance for all years",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G47,I47,K47,M47,E47)), \"\", AVERAGE(G47,I47,K47,M47,E47))","v":7.1309853747787838E-2}]
["Compound Annual Growth Rate for all years",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF((M45-C45)=0, \"\", (M45/C45)^(1/5)-1)","v":6.9540065938861639E-2}]
["Compound Growth Rate                                                            (2013 Actuals vs. 2010 Actuals)",null,null,null,null,null,null,null,{"$f":"IF(ISERROR((I45/C45)^(1/(3)) - 1), \"\", (I45/C45)^(1/(3)) - 1)","v":4.4590960232320898E-2}]
[]
["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_CD ","index":37,"n_rows":73,"n_cols":10,"rows_kept":73,"cut":false,"hidden":false,"merged":[[5,0,5,6],[6,0,6,6],[68,1,68,6],[69,1,71,6],[72,1,73,6]]}
[null,null,"used in presentation as drivers all other is included in misc",null,null,null,"File Number:","EB-2014-0099"]
[null,null,null,null,null,null,"Exhibit:",4]
[]
[null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-JB"]
["Recoverable OM&A Cost Driver Table"]
[]
["OM&A","Last Rebasing Year (2010 Actuals)","2011 Actuals","2012 Actuals","2013 Actuals","2014 Bridge Year","2015 Test Year","Total"]
["Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
["Opening Balance",5665409.2798563857,{"$f":"B61","v":5005105.1019831924},{"$f":"C61","v":5363646.1719831927},{"$f":"D61","v":5532378.611983194},5704951.3119831942,6807975.3562225783,5680409.2798563857]
[]
["Compensation"]
["Employee Compensation",80168.110888440162,56359.270000000019,210733.00000000047,113502.14000000013,228105.54659639765,58394.445475057699,{"$f":"SUM(B14:G14)","v":747262.51295989612}]
["Employee Future Benefits",-32421,208128,11877,-59312,-147341,2604,{"$f":"SUM(B15:G15)","v":-16465}]
["Sub Totals",{"$f":"SUM(B14:B15)","v":47747.110888440162},{"$f":"SUM(C14:C15)","v":264487.27},222610.00000000047,54190.14000000013,80764.546596397646,60998.445475057699,730797.51295989612]
[]
["Customer Focus"]
["Customer Engagement",-40000,7500,-7500,10132,110151,1717,{"$f":"SUM(B19:G19)","v":82000}]
["Bad Debts",-203915.43,168547.08,-120568.26,-90481.42,167497.03,0,-78920.999999999971]
["Bill and Collection Notice Delivery",24220.800000000017,42615.499999999971,8420.8300000000163,-67444.37,-6302.0200000000186,12123.761999999988,13634.501999999979]
["Sub Totals",{"$f":"SUM(B19:B21)","v":-219694.62999999998},218662.57999999996,-119647.42999999998,-147793.78999999998,271346.01,13840.761999999988,16713.502000000037]
[]
["Executive Financial Regulatory Professional & Insurance"]
["Real Time Operating Pilot",-85000,0,0,0,0,0,{"$f":"SUM(B25:G25)","v":-85000}]
["Business and Strategic Plan",0,0,18980,-1283,-17697,100000,100000,null,"Meter to cash included IT strategy included as cos regulatory"]
["Regulatory Applications and OEB Assessment",-18742.330000000002,34888.619999999995,-8664.39,-1114.6300000000047,-60650.869999999995,122475.70306666661,68192.103066666605,null,"Balances to regulatory minus internal staff line 5"]
["Banking/Audit/Legal",-10317.14,25125.479999999996,1772.3000000000029,-6333.609999999986,36978.969999999987,-19521,{"$f":"SUM(B28:G28)","v":27705}]
["Insurance",-4130.8169999999809,15483.919999999984,-53359.039999999994,18924.069999999992,19761.450000000012,19035,15714.583000000013]
["Sub Totals",{"$f":"SUM(B25:B29)","v":-118190.28699999998},75498.019999999975,-41271.12999999999,10192.830000000002,-21607.449999999997,221989.70306666661,126611.68606666662]
[]
["Information & Technology"]
["IT Systems & Mtce",-30989.773333332996,19876,10050,13013,39359.468916666985,46083.233083333005,{"$f":"SUM(B33:G33)","v":97391.928666666994}]
[null,null,null,null,null,null,null,{"$f":"SUM(B34:G34)","v":0}]
["Smart Meters and Meter Reading"]
["Smart Meter disposition",0,0,0,0,412548,-412548,{"$f":"SUM(B36:G36)","v":0}]
["Sync Operator",0,0,0,38860,17323,1388.9999999999927,57571.999999999993]
["Meter Reading/ODS/Security Audits",-20515.959999999992,-174379.62,167224.06999999998,56079.12,23168.07,-2395.1200000000026,49180.55999999999]
["Sub Totals",{"$f":"SUM(B36:B38)","v":-20515.959999999992},{"$f":"SUM(C36:C38)","v":-174379.62},167224.06999999998,94939.12,453039.07,-413554.12,106752.56]
[]
["Human Resources"]
["Employee Costs - Recruitment/Relocation",-28854,8030.23,-5551.23,-4944,4291,-2952,{"$f":"SUM(B42:G42)","v":-29980}]
["HR Consultants / Services/Legal",-11661,-40167.32,3541.3199999999997,-313,41627,-18926,-25899]
["Sub Totals",{"$f":"SUM(B42:B43)","v":-40515},{"$f":"SUM(C42:C43)","v":-32137.09},-2009.9099999999999,-5257,45918,-21878,-55879]
[]
["Operations"]
["Operational Review",0,0,0,0,0,41600,{"$f":"SUM(B47:G47)","v":41600}]
["Asset Management Annual Update",0,0,0,0,0,20000,20000]
["Substation Preventative Mtce Contractors",-140787.88,-9109.57,8979.3299999999945,-26413.35,-2994.5300000000007,-1281,-171607.00000000003]
["Vegetation Management",-30503.242667792074,132330.35999999993,-224245.90999999995,163870.88999999993,166839.1057128681,138363.65503145551,346654.85807653144]
["Small Tools",-38198.089365943037,5287.3899999999921,1502.9599999999991,-15780.659999999996,5781.0350134519358,361.38748071557711,-41045.976871775521]
["Fleet Deprecation",-9464.9959866949939,-304.26999999998952,-28913.540000000008,-1658.4799999999814,-28335.212,-792.50356861401815,-69469.001555308991]
["Sub Totals",{"$f":"SUM(B47:B52)","v":-218954.20802043012},{"$f":"SUM(C47:C52)","v":128203.90999999992},-242677.15999999997,120018.39999999994,141290.39872632004,198251.53894355707,126132.8796494469]
[]
["Miscellaneous"]
["BA ADJ - INFLATION",-18575,null,null,null,null,null,-18575]
["BA ADJ - HST",-24773.430407870299,null,null,null,null,null,-24773.430407870299]
["Miscellaneous",-15843,-141670,174454,33270,92914,91137,234262]
["Sub Totals",{"$f":"SUM(B56:B58)","v":-59191.430407870299},{"$f":"SUM(C56:C58)","v":-141670},174454,33270,92914,91137,190913.5695921297]
[]
["Closing Balance",{"$f":"+B11+B16+B22+B30+B33+B39+B44+B53+B59","v":5005105.1019831924},{"$f":"+C11+C16+C22+C30+C33+C39+C44+C53+C59","v":5363646.1719831927},5532378.611983194,5704951.3119831942,6807975.3562225783,7004843.9187911926,7019843.9187911917,null,{"$f":"+H61-G61","v":14999.999999999069}]
[]
["Miscellaneous on Summary Tables (non highlighted)",null,null,null,null,null,{"$f":"+G15+G28+G21+G29+G44+G48+G51+G52+G56+G57+G58","v":103069.64591210155},{"$f":"+H15+H28+H21+H29+H44+H48+H51+H52+H56+H57+H58","v":85108.676165045181}]
[]
[]
["Notes:",{"$f":"+B58/B61","v":-3.1653680946125318E-3}]
[]
[1,"For each year, a detailed explanation for each cost driver and associated amount is requied 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":38,"n_rows":38,"n_cols":11,"rows_kept":38,"cut":false,"hidden":false,"merged":[[5,1,5,9],[6,1,6,9],[7,1,7,9],[36,1,36,10],[37,1,37,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:","EB-2014-0099"]
[null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[]
[null,null,null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
[null,"Appendix 2-JC"]
[null,"OM&A Programs Table"]
[]
[null,"Programs (Core Objectives)","Last Rebasing Year  Board-Approved Less LEAP","Last Rebasing Year (2010 Actuals)","2011 Actuals","2012 Actuals","2013 Actuals","2014 Bridge Year","2015 Test Year",{"$f":"\"Variance (Test Year vs. \" & G9 &\")\"","v":"Variance (Test Year vs. 2013 Actuals)"},{"$f":"\"Variance (Test Year vs. \" & C9","v":"Variance (Test Year vs. Last Rebasing Year  Board-Approved Less LEAP"}]
[null,"Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS"]
[null,"Customer Service, Billing and Collecting (1)",954239.36296285817,876851.66999999993,843470.28999999992,873155.28000000014,794511.50000000023,896649.98579313327,886075.2262373463,{"$f":"+I11-G11","v":91563.726237346069},{"$f":"I11-C11","v":-68164.136725511868}]
[null,"Bad Debts (4)",270000,66084.570000000007,234631.65,114063.39,23581.97,191079,191079,{"$f":"+I12-G12","v":167497.03},-78921]
[null,"Locates (1,2)",58256.806858417367,140105.04000000004,226756.98,209628.58,238103.63,218182.95612704294,249856.84795810512,11753.217958105117,191600.04109968775]
[null,"Customer Engagement (1)",40000,0,7500,0,10132,120283,122000,111868,82000]
[null,"Executive, Financial, Regulatory, Professional & Insurance (all)",1114757.9559999998,1184932.75,1176673.02,1121236.8,942989.64000000025,1119601.8043750003,1218483.0443023152,275493.40430231491,103725.08830231513]
[null,"Regulatory Reporting and Assessments",154359.6,null,null,null,243799.87,193431,341655.70306666661,97855.833066666615,187296.1030666666]
[null,"Information & Technology (4)",369125.77333333297,264963,267538,361691,381633,435556.06891666702,484961.94199999998,{"$f":"+I17-G17","v":103328.94199999998},115836.16866666701]
[null,"Smart Meters and Meter Reading (5)",202307.57909693205,181186.90000000002,10348.329999999998,249037.68,341693.31,782388.78404406575,383302.47781233204,41609.167812332045,180994.89871539999]
[null,"Post Employment Benefits (all)",277344,244923,453051,464928,405616,258275,260879,-144737,-16465]
[null,"Human Resources (all)",217355,137566,116054.41000000003,101342,90072,198052.76,130229,40157,-87126]
[null,"Operational Review (4)",0,0,0,0,0,0,41600,41600,41600]
[null,"Asset Management Annual Update (3,4)",0,0,0,0,0,0,20000,20000,20000]
[null,"Training / Health & Safety (2,4)",124518.32092944917,238199.28999999998,306479.40999999992,220646.90999999997,209789.49999999997,256661.61453656573,222286.88294335158,12497.382943351608,97768.56201390241]
[null,"Overhead Operations / Maintenance (3)",452937.36700792518,452754.27999999997,379674.51,538805.84000000008,601452.45999999985,546153.25699948415,589640.31539173843,-11812.144608261413,136702.94838381326]
[null,"Underground Operations / Maintenance (3)",106574.7064050231,163986.57999999999,192980.41000000003,246537.27999999994,231670.69000000006,232418.00121334993,222242.94065923797,-9427.7493407620932,115668.23425421487]
[null,"Inclement Weather / Truck Time (4)",171406.42342574397,105419.91000000002,131259.35999999999,128249.21,159431.6,128054.13858289929,175868.33906775166,16436.739067751652,4461.9156420076906]
[null,"Operating Tools / Equipment (4)",124986.42453635555,49252.330000000009,53979.46,64293.2,32386.52,38409.061996120094,37948.102138197333,5561.5821381973328,-87038.322398158227]
[null,"Substation Maintenance/Load Dispatching (2,3,4)",557293.95512503525,408727.74000000005,327351.62,529727.97,439641.38000000006,448992.60940006678,510537.41566935583,70896.03566935577,-46756.53945567942]
[null,"Vegetation Management (2,3,4)",309539.3326677921,279036.09000000003,411366.44999999995,187120.54,350991.42999999993,517830.53571286803,656194.19074432354,305202.7607443236,346654.85807653144]
[null,"Metering - Operations / Maintenance (1,3)",119216.38845041419,229238.08,286631.34999999998,248273.37999999995,260585.46000000002,338081.8130475441,337870.37184671953,77284.911846719508,218653.98339630535]
[null,"Miscellaneous (4)",41190,35674.799999999945,96799.860000000015,-69422.429999999935,-53131,null,-77867,-24736,-119057]
[]
[null,"Total",{"$f":"SUM(C11:C32)","v":5665408.996799279},{"$f":"+#REF!+#REF!","v":{"$error":"#REF!"}},{"$f":"+#REF!+#REF!","v":{"$error":"#REF!"}},{"$f":"+#REF!+#REF!","v":{"$error":"#REF!"}},{"$f":"SUM(G11:G32)","v":5704950.959999999},6920101.3907448072,7004843.7998374412,1299892.8398374405,1339434.8030381622]
[]
[null,"Notes:",{"$f":"+C31/C33","v":7.2704371428912971E-3},null,null,{"$f":"+F31/F33","v":{"$error":"#REF!"}},-9.313138775867761E-3,0,-1.1116165074488461E-2,-1.9029260906686267E-2,-8.8885998579363412E-2]
[]
[null,"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."]
[null,"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":39,"n_rows":28,"n_cols":8,"rows_kept":28,"cut":false,"hidden":false,"merged":[[5,0,5,7],[6,0,6,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,null,"Exhibit:",4]
[]
[null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-K"]
["Employee Costs"]
[]
[null,{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"- Board Approved\"","v":"Last Rebasing Year - 2010- Board Approved"},{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"-  Actual\"","v":"Last Rebasing Year - 2010-  Actual"},{"$f":"BridgeYear -3 & \" Actuals\"","v":"2011 Actuals"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2012 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2013 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2014 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2015 Test Year"}]
["Number of Employees (FTEs including Part-Time)1"]
["Management (including executive)",11,9,9.33,10.9,10,10,10]
["Non-Management (union and non-union)",38.75,36.869999999999997,37.159999999999997,37,36.18,37.590000000000003,39.18]
["Total",{"$f":"SUM(B11:B12)","v":49.75},45.87,{"$f":"SUM(D11:D12)","v":46.489999999999995},47.9,46.18,47.59,49.18]
["Total Salary and Wages including ovetime and incentive pay"]
["Management (including executive)",923755.56227999995,1019032.98,871191.46999999986,987387.82000000007,976294.64,1106604.7860887463,1099796.24]
["Non-Management (union and non-union)",2592131.8495644,2491312.4700000002,2646962.25,2747924.64,2910427.0000000005,3142452.2399999998,3224920.7700000009]
["Total",{"$f":"SUM(B15:B16)","v":3515887.4118443998},3510345.45,3518153.7199999997,3735312.46,3886721.6400000006,4249057.0260887463,4324717.0100000007]
["Total Benefits (Current + Accrued)"]
["Management (including executive)",213513.44772000005,201978.088091702,191079.26127754402,230502.39043282127,241792.981956,262232.51909709786,262792.38560000004]
["Non-Management (union and non-union)",751240.56815600127,634636.55184506194,665629.03410858428,742703.2567546533,772219.47596785182,776614.42137013364,772675.84197999991]
["Total",{"$f":"SUM(B19:B20)","v":964754.01587600133},{"$f":"SUM(C19:C20)","v":836614.63993676391},{"$f":"SUM(D19:D20)","v":856708.29538612836},973205.64718747453,1014012.4579238518,1038846.9404672314,1035468.2275799999]
["Total Compensation (Salary, Wages, & Benefits)"]
["Management (including executive)",{"$f":"B15+B19","v":1137269.01},1221011.0680917019,1062270.7312775438,1217890.2104328214,1218087.6219560001,1368837.3051858442,1362588.6255999999]
["Non-Management (union and non-union)",3343372.4177204012,3125949.0218450623,3312591.2841085843,3490627.8967546532,3682646.4759678524,3919066.6613701335,3997596.611980001]
["Total",4480641.4277204014,4346960.089936764,4374862.0153861279,4708518.1071874741,4900734.0979238525,5287903.9665559772,5360185.2375800004]
[]
["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":40,"n_rows":26,"n_cols":10,"rows_kept":26,"cut":false,"hidden":false,"merged":[[25,1,26,6],[19,1,22,6],[23,1,23,6],[24,1,24,6],[5,1,5,8],[6,1,6,8],[9,1,9,2],[15,1,15,2],[10,1,10,2],[11,1,11,2],[12,1,12,2],[13,1,13,2],[14,1,14,2]]}
[null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,null,null,null,"Exhibit:",4]
[]
[null,null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
[null,"Appendix 2-L"]
[null,"Recoverable OM&A Cost per Customer and per FTE"]
[]
[null,null,null,"Last Rebasing Year  Board-Approved Less LEAP",{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"-  Actual\"","v":"Last Rebasing Year - 2010-  Actual"},"2011 Actuals",{"$f":"BridgeYear -2 & \" Actuals\"","v":"2012 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2013 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2014 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2015 Test Year"}]
[null,"Reporting Basis",null,"CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
[null,"Number of Customers",null,24008,23856,23989,23975,24014,24027,24039]
[null,"Total Recoverable OM&A from Appendix 2-JB",null,5665409.2798563857,5005105,5363646.1719831927,5532378.611983194,5704951.3119831942,6807975,7004843.9187911926]
[null,"OM&A cost per customer",null,{"$f":"IF(D11=0,\"\",D12/D11)","v":235.98005997402473},209.80487089201878,223.58773487778535,230.75614648522185,237.5677234939283,283.34685978274439,291.39497977416664]
[null,"Number of FTEs",null,49.8,45.9,46.5,47.9,46.2,47.6,49.2]
[null,"Customers/FTEs",null,{"$f":"IF(D14=0,\"\",D11/D14)","v":482.08835341365466},519.73856209150324,{"$f":"IF(F14=0,\"\",F11/F14)","v":515.89247311827955},500.52192066805844,519.7835497835498,504.76890756302521,488.59756097560972]
[null,"OM&A Cost per FTE",null,{"$f":"IF(D14=0,\"\",D12/D14)","v":113763.23855133305},109043.68191721133,115347.2295050149,115498.5096447431,123483.79463167087,143024.68487394956,142374.87639819496]
[]
["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":41,"n_rows":51,"n_cols":11,"rows_kept":51,"cut":false,"hidden":false,"merged":[[5,0,5,10],[6,0,6,10],[9,0,9,1],[10,0,10,1]]}
[null,null,null,null,null,null,null,null,null,"File Number:","EB-2014-0099"]
[null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[]
[null,null,null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-M"]
["Regulatory Cost Schedule"]
[]
[]
["Regulatory Cost Category",null,"USoA Account","USoA Account Balance","Ongoing or One-time Cost? 2","Last Rebasing Year (2010 Board Approved)","Most Current Actuals               Year 2013","2014 Bridge Year","Annual % Change","2015 Test Year","Annual % Change"]
["(A)",null,"(B)","(C )","(D)","(E)","(F)","(G)","(H) = [(G)-(F)]/(F)","(I)","(J) = [(I)-(G)]/(G)"]
[1,"OEB Annual Assessment",5655,null,"On-Going",70780,70221,70225,{"$f":"+(H12-G12)/G12","v":5.6963016761367681E-5},72332,{"$f":"(+J12-H12)/H12","v":3.0003559985760056E-2}]
[2,"OEB Section 30 Costs (Applicant-originated)",null,null,"On-Going"]
[3,"OEB Section 30 Costs (OEB-initiated)",5655,null,"On-Going",3500,3338,2922,{"$f":"+(H14-G14)/G14","v":-0.12462552426602756},3054,{"$f":"(+J14-H14)/H14","v":4.5174537987679675E-2}]
[4,"Legal costs for Regulatory matters",5655,null,null,null,375]
[5,"Operating expenses associated with staff resources allocated to regulatory matters","5655/5610",null,"On-Going",null,83073,93355,0.12377065954040423,119104,0.27581811365218789]
[6,"Consultants' costs for regulatory matters",5655,null,"On-Going",27200,15485,1033,-0.93329028091701649,15780,14.275895450145208]
[7,"Intervenor costs",5655,null,"On-Going",12880,null,2127,null,null,-1]
[8,"Sub Total - On-Going",null,null,null,{"$f":"SUM(F12:F18)","v":114360},{"$f":"SUM(G12:G18)","v":172492},169662,-1.640655798529787E-2,{"$f":"SUM(J12:J18)","v":210270},0.23934646532517595]
[]
[]
[9,"Consultants' costs for regulatory matters",5655,null,"One-Time",115000,139508,254707,{"$f":"+(H22-G22)/G22","v":0.82575192820483412},65000]
[10,"Operating expenses associated with staff resources allocated to regulatory matters",5655,null,"One-Time",null,2098,87285,40.603908484270733,21890,{"$f":"IF(H23=0,\"\",(J23-H23)/H23)","v":-0.74921235034656586}]
[11,"Operating expenses associated with other resources allocated to regulatory matters _ Temporary Employees 1",5655,null,"One-Time",null,null,23443,null,null,-1]
[12,"Any other costs for regulatory matters (please define)",5655,null,null,null,null,null,null,null,""]
[13,"OEB Review COS",5655,null,"One-Time",35000,null,null,null,43000,""]
[14,"Intervenor costs",5655,null,"One-Time",10000,null,null,null,20000,""]
[15,"Total One - Time",null,null,null,{"$f":"SUM(F22:F27)","v":160000},{"$f":"SUM(G22:G27)","v":141606},365435,1.58064630029801,149890,-0.5898312969474736]
[]
[16,"2010 Cost of Service - Expensed over 4 years",null,null,null,40000,71308,23769,-0.66667134122398608,0,-1]
[17,"2015 Cost of Service - Expensed over 5 years",null,null,null,null,null,null,null,131386,""]
[18,"Sub Total - One Time",null,null,null,{"$f":"SUM(F30:F31)","v":40000},{"$f":"SUM(G30:G31)","v":71308},{"$f":"SUM(H30:H31)","v":23769},-0.66667134122398608,{"$f":"SUM(J30:J31)","v":131386},4.5276200092557533]
[]
[19,"Total (8+18)",null,null,null,{"$f":"+F19+F32","v":154360},{"$f":"+G19+G32","v":243800},{"$f":"+H19+H32","v":193431},{"$f":"+(H34-G34)/G34","v":-0.20659967186218212},{"$f":"+J19+J32","v":341656},0.76629392393153117]
[]
[]
["Please fill out the following table for all one-time costs related to this cost of service application to be amortized over the test year plus the IRM period."]
[]
[null,null,"Historical Year(s)",{"$f":"H10","v":"2014 Bridge Year"},{"$f":"J10","v":"2015 Test Year"},"Total COS","Amortized over 5 years"]
[1,"Expert Witness costs",null,null,null,{"$f":"SUM(C40:E40)","v":0}]
[2,"Legal costs",null,null,null,{"$f":"SUM(C41:E41)","v":0}]
[3,"Consultants' costs including Legal",139508,254707,65000,459215,{"$f":"+F42/5","v":91843}]
[4,"Incremental operating expenses associated with staff resources allocated to this application.",2097.6999999999998,87285,21890,111272.7,{"$f":"+F43/5","v":22254.54}]
[5,"Incremental operating expenses associated with other resources allocated to this application- Temporary Employees",0,23443,0,23443,4688.6000000000004]
[6,"OEB/Intervenor costs",0,0,63000,63000,12600]
[null,"Total",{"$f":"SUM(C40:C45)","v":141605.70000000001},{"$f":"SUM(D40:D45)","v":365435},149890,656930.69999999995,{"$f":"SUM(G40:G45)","v":131386.14000000001}]
[]
["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 7 inclusive."]
["4","Sum of all one-time costs identified in rows 9 to 18 inclusive."]

{"sheet":"App.2-N_Corp_Cost_Alloc 2010","index":42,"n_rows":66,"n_cols":6,"rows_kept":66,"cut":false,"hidden":false,"merged":[[55,1,56,5],[59,0,59,5],[62,0,62,5],[65,0,65,5],[12,6,13,6],[13,0,14,0],[13,1,14,1],[41,0,41,5],[43,0,43,1],[43,2,45,2],[43,3,45,3],[43,4,44,4],[43,5,44,5],[44,0,45,0],[44,1,45,1],[5,0,5,5],[6,0,6,5],[8,0,8,5],[10,0,10,5],[12,0,12,1],[12,2,14,2],[12,3,14,3],[12,4,13,4],[12,5,13,5]]}
[null,null,null,null,"File Number:","EB-2014-0099"]
[null,null,null,null,"Exhibit:",4]
[]
[null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation"]
[]
["Year: 2010"]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["NBHDL","NBHS","Management Fee","15% of purchase and services",38048.133000000002]
["NBHDL","NBHS","Executive Services","Cost plus admin fee",40152.22]
["NBHDL","NBHS","Financial and Administrative Services","Cost plus admin fee",84052.58]
["NBHDL","NBHS","Sentinel Light Maintenance","Cost plus admin fee",20405]
["NBHDL","NBHS","NBHS Payroll Services","Cost plus admin fee",22056.42]
["NBHDL","NBHS","Occupancy Cost","Cost per square foot",16355]
["NBHDL","NBHS","Insurance ","Cost plus admin fee",0]
["NBHDL","NBHS","Human Resources ","specific costs allocated by headcount",864]
["NBHDL","NBHS","Information Technology Services","specific costs allocated by system user",0]
["NBHDL","NBHS","Purchases of materials and contractor services","Cost plus admin fee",15958]
["NBHDL","NBHS","Water Heater Billing","Cost per bill",53797]
["NBHDL","NBHS","Vehicle Charges","hourly rate by vehicle",14]
["NBHDL","NBHS","Joint Pole Attachment Fee","as per approved rates $22.35 attachment",12520]
["NBHDL","CNB","Power Purchase","Market based",1450209]
["NBHDL","CNB","Street Light Energy","Market based",520542]
["NBHDL","CNB","Construction Activity","Legislated cost sharing formula",147828]
["NBHDL","CNB","Street Light Maintenance","Cost basis",143416]
["CNB","NBHDL","Loan Interest","5% on principle balance as per loan agreement",null,975580]
["CNB","NBHDL","Property Taxes","Assessment at market price",null,60827]
["CNB","NBHDL","IT Services","Service agreement",null,80835]
["CNB","NBHDL","Vehicle Fuel","Bulk price plus 5% markup",null,84813]
["CNB","NBHDL","Water and Sewer","Market price",null,4026.72]
["NBHS","NBHDL","Fibre rental","Market Based",null,12658]
["Sub Total",null,null,null,{"$f":"SUM(E16:E38)","v":2566217.3530000001},{"$f":"SUM(F16:F38)","v":1218739.72}]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
[]
[]
[]
[]
[]
["Sub Total"]
[]
[]
["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-N_Corp_Cost_Alloc 2011","index":43,"n_rows":66,"n_cols":6,"rows_kept":66,"cut":false,"hidden":false,"merged":[[55,1,56,5],[59,0,59,5],[62,0,62,5],[65,0,65,5],[12,6,13,6],[13,0,14,0],[13,1,14,1],[41,0,41,5],[43,0,43,1],[43,2,45,2],[43,3,45,3],[43,4,44,4],[43,5,44,5],[44,0,45,0],[44,1,45,1],[5,0,5,5],[6,0,6,5],[8,0,8,5],[10,0,10,5],[12,0,12,1],[12,2,14,2],[12,3,14,3],[12,4,13,4],[12,5,13,5]]}
[null,null,null,null,"File Number:","EB-2014-0099"]
[null,null,null,null,"Exhibit:",4]
[]
[null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation"]
[]
["Year: 2011"]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["NBHDL","NBHS","Management Fee","15% of purchase and services",38659.949999999997]
["NBHDL","NBHS","Executive Services","Cost plus admin fee",31205]
["NBHDL","NBHS","Financial and Administrative Services","Cost plus admin fee",37656.85]
["NBHDL","NBHS","Sentinel Light Maintenance","Cost plus admin fee",29714]
["NBHDL","NBHS","NBHS Payroll Services","Cost plus admin fee",76648.149999999994]
["NBHDL","NBHS","Occupancy Cost","Cost per square foot",11100]
["NBHDL","NBHS","Insurance ","Cost plus admin fee",1956]
["NBHDL","NBHS","Human Resources ","specific costs allocated by headcount",864]
["NBHDL","NBHS","Information Technology Services","specific costs allocated by system user",0]
["NBHDL","NBHS","Purchases of materials and contractor services","Cost plus admin fee",12455]
["NBHDL","NBHS","Water Heater Billing","Cost per bill",56134]
["NBHDL","NBHS","Vehicle Charges","hourly rate by vehicle",0]
["NBHDL","NBHS","Joint Pole Attachment Fee","as per approved rates $22.35 attachment",0]
["NBHDL","CNB","Power Purchase","Market based",2428415]
["NBHDL","CNB","Street Light Energy","Market based",764610]
["NBHDL","CNB","Construction Activity","Legislated cost sharing formula",62344]
["NBHDL","CNB","Street Light Maintenance","Cost basis",158299]
["CNB","NBHDL","Loan Interest","5% on principle balance as per loan agreement",null,975580]
["CNB","NBHDL","Property Taxes","Assessment at market price",null,58586]
["CNB","NBHDL","IT Services","Service agreement",null,82634]
["CNB","NBHDL","Vehicle Fuel","Bulk price plus 5% markup",null,101308]
["CNB","NBHDL","Water and Sewer","Market price",null,4374.18]
["NBHS","NBHDL","Fibre rental","Market Based"]
["Sub Total",null,null,null,{"$f":"SUM(E16:E38)","v":3710060.95},{"$f":"SUM(F16:F38)","v":1222482.18}]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
[]
[]
[]
[]
[]
["Sub Total"]
[]
[]
["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-N_Corp_Cost_Alloc 2012","index":44,"n_rows":66,"n_cols":6,"rows_kept":66,"cut":false,"hidden":false,"merged":[[55,1,56,5],[59,0,59,5],[62,0,62,5],[65,0,65,5],[12,6,13,6],[13,0,14,0],[13,1,14,1],[41,0,41,5],[43,0,43,1],[43,2,45,2],[43,3,45,3],[43,4,44,4],[43,5,44,5],[44,0,45,0],[44,1,45,1],[5,0,5,5],[6,0,6,5],[8,0,8,5],[10,0,10,5],[12,0,12,1],[12,2,14,2],[12,3,14,3],[12,4,13,4],[12,5,13,5]]}
[null,null,null,null,"File Number:","EB-2014-0099"]
[null,null,null,null,"Exhibit:",4]
[]
[null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation"]
[]
["Year: 2012"]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["NBHDL","NBHS","Management Fee","15% of purchase and services",49352.1]
["NBHDL","NBHS","Executive Services","Cost plus admin fee",26900]
["NBHDL","NBHS","Financial and Administrative Services","Cost plus admin fee",55966]
["NBHDL","NBHS","Sentinel Light Maintenance","Cost plus admin fee",31604]
["NBHDL","NBHS","NBHS Payroll Services","Cost plus admin fee",120166]
["NBHDL","NBHS","Occupancy Cost","Cost per square foot",16200]
["NBHDL","NBHS","Insurance ","Cost plus admin fee",1956]
["NBHDL","NBHS","Human Resources ","specific costs allocated by headcount",894]
["NBHDL","NBHS","Information Technology Services","specific costs allocated by system user",1800]
["NBHDL","NBHS","Purchases of materials and contractor services","Cost plus admin fee",12953]
["NBHDL","NBHS","Water Heater Billing","Cost per bill",56936]
["NBHDL","NBHS","Vehicle Charges","hourly rate by vehicle",3639]
["NBHDL","NBHS","Joint Pole Attachment Fee","as per approved rates $22.35 attachment",0]
["NBHDL","CNB","Power Purchase","Market based",2510679]
["NBHDL","CNB","Street Light Energy","Market based",856557]
["NBHDL","CNB","Construction Activity","Legislated cost sharing formula",12330]
["NBHDL","CNB","Street Light Maintenance","Cost basis",506064]
["CNB","NBHDL","Loan Interest","5% on principle balance as per loan agreement",null,975580]
["CNB","NBHDL","Property Taxes","Assessment at market price",null,57183]
["CNB","NBHDL","IT Services","Service agreement",null,90856]
["CNB","NBHDL","Vehicle Fuel","Bulk price plus 5% markup",null,118776]
["CNB","NBHDL","Water and Sewer","Market price",null,4522.55]
["NBHS","NBHDL","Fibre rental","Market Based"]
["Sub Total",null,null,null,{"$f":"SUM(E16:E38)","v":4263996.0999999996},{"$f":"SUM(F16:F38)","v":1246917.55}]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
[]
[]
[]
[]
[]
["Sub Total"]
[]
[]
["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-N_Corp_Cost_Alloc 2013","index":45,"n_rows":66,"n_cols":6,"rows_kept":66,"cut":false,"hidden":false,"merged":[[55,1,56,5],[59,0,59,5],[62,0,62,5],[65,0,65,5],[12,6,13,6],[13,0,14,0],[13,1,14,1],[41,0,41,5],[43,0,43,1],[43,2,45,2],[43,3,45,3],[43,4,44,4],[43,5,44,5],[44,0,45,0],[44,1,45,1],[5,0,5,5],[6,0,6,5],[8,0,8,5],[10,0,10,5],[12,0,12,1],[12,2,14,2],[12,3,14,3],[12,4,13,4],[12,5,13,5]]}
[null,null,null,null,"File Number:","EB-2014-0099"]
[null,null,null,null,"Exhibit:",4]
[]
[null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation"]
[]
["Year: 2013"]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["NBHDL","NBHS","Management Fee","15% of purchase and services",66994.069499999998]
["NBHDL","NBHS","Executive Services","Cost plus admin fee",55173]
["NBHDL","NBHS","Financial and Administrative Services","Cost plus admin fee",88930]
["NBHDL","NBHS","Sentinel Light Maintenance","Cost plus admin fee",19541]
["NBHDL","NBHS","NBHS Payroll Services","Cost plus admin fee",154010]
["NBHDL","NBHS","Occupancy Cost","Cost per square foot",16200]
["NBHDL","NBHS","Insurance ","Cost plus admin fee",1992]
["NBHDL","NBHS","Human Resources ","specific costs allocated by headcount",864]
["NBHDL","NBHS","Information Technology Services","specific costs allocated by system user",7318]
["NBHDL","NBHS","Purchases of materials and contractor services","Cost plus admin fee",33851.53]
["NBHDL","NBHS","Water Heater Billing","Cost per bill",57557.599999999999]
["NBHDL","NBHS","Vehicle Charges","hourly rate by vehicle",11190]
["NBHDL","NBHS","Joint Pole Attachment Fee","as per approved rates $22.35 attachment",0]
["NBHDL","CNB","Power Purchase","Market based",2633262]
["NBHDL","CNB","Street Light Energy","Market based",870944]
["NBHDL","CNB","Construction Activity","Legislated cost sharing formula",215739]
["NBHDL","CNB","Street Light Maintenance","Cost basis",213116]
["CNB","NBHDL","Loan Interest","5% on principle balance as per loan agreement",null,975580]
["CNB","NBHDL","Property Taxes","Assessment at market price",null,62479]
["CNB","NBHDL","IT Services","Service agreement",null,96986]
["CNB","NBHDL","Vehicle Fuel","Bulk price plus 5% markup",null,120632]
["CNB","NBHDL","Water and Sewer","Market price",null,3245.41]
["NBHS","NBHDL","Fibre rental","Market Based"]
["Sub Total",null,null,null,{"$f":"SUM(E16:E38)","v":4446682.1995000001},{"$f":"SUM(F16:F38)","v":1258922.4099999999}]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
[]
[]
[]
[]
[]
["Sub Total"]
[]
[]
["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-N_Corp_Cost_Alloc 2014","index":46,"n_rows":66,"n_cols":6,"rows_kept":66,"cut":false,"hidden":false,"merged":[[55,1,56,5],[59,0,59,5],[62,0,62,5],[65,0,65,5],[12,6,13,6],[13,0,14,0],[13,1,14,1],[41,0,41,5],[43,0,43,1],[43,2,45,2],[43,3,45,3],[43,4,44,4],[43,5,44,5],[44,0,45,0],[44,1,45,1],[5,0,5,5],[6,0,6,5],[8,0,8,5],[10,0,10,5],[12,0,12,1],[12,2,14,2],[12,3,14,3],[12,4,13,4],[12,5,13,5]]}
[null,null,null,null,"File Number:","EB-2014-0099"]
[null,null,null,null,"Exhibit:",4]
[]
[null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation"]
[]
["Year: 2014 Bridge Year "]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["NBHDL","NBHS","Management Fee","15% of purchase and services",52861.484196234218]
["NBHDL","NBHS","Executive Services","Cost plus admin fee",50159.07178232407]
["NBHDL","NBHS","Financial and Administrative Services","Cost plus admin fee",82941.475747632678]
["NBHDL","NBHS","Sentinel Light Maintenance","Cost plus admin fee",33793.633778271389]
["NBHDL","NBHS","NBHS Payroll Services","Cost plus admin fee",46694]
["NBHDL","NBHS","Occupancy Cost","Cost per square foot",22620]
["NBHDL","NBHS","Insurance ","Cost plus admin fee",4251]
["NBHDL","NBHS","Human Resources ","specific costs allocated by headcount",945]
["NBHDL","NBHS","Information Technology Services","specific costs allocated by system user",10591.166666666668]
["NBHDL","NBHS","Purchases of materials and contractor services","Cost plus admin fee",40257.480000000003]
["NBHDL","NBHS","Water Heater Billing","Cost per bill",60330.399999999987]
["NBHDL","NBHS","Vehicle Charges","hourly rate by vehicle",0]
["NBHDL","NBHS","Joint Pole Attachment Fee","as per approved rates $22.35 attachment",0]
["NBHDL","CNB","Power Purchase","Market based",2716908.4473156608]
["NBHDL","CNB","Street Light Energy","Market based",758202.3435752868]
["NBHDL","CNB","Construction Activity","Legislated cost sharing formula",31674.54]
["NBHDL","CNB","Street Light Maintenance","Cost basis",19305.46]
["CNB","NBHDL","Loan Interest","5% on principle balance as per loan agreement",null,975580]
["CNB","NBHDL","Property Taxes","Assessment at market price",null,63071]
["CNB","NBHDL","IT Services","Service agreement",null,99996]
["CNB","NBHDL","Vehicle Fuel","Bulk price plus 5% markup",null,130865]
["CNB","NBHDL","Water and Sewer","Market price",null,3158]
["NBHS","NBHDL","Fibre rental","Market Based"]
["Sub Total",null,null,null,{"$f":"SUM(E16:E38)","v":3931535.5030620764},{"$f":"SUM(F16:F38)","v":1272670}]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
[]
[]
[]
[]
[]
["Sub Total"]
[]
[]
["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-N_Corp_Cost_Alloc 2015","index":47,"n_rows":66,"n_cols":6,"rows_kept":66,"cut":false,"hidden":false,"merged":[[55,1,56,5],[59,0,59,5],[62,0,62,5],[65,0,65,5],[12,6,13,6],[13,0,14,0],[13,1,14,1],[41,0,41,5],[43,0,43,1],[43,2,45,2],[43,3,45,3],[43,4,44,4],[43,5,44,5],[44,0,45,0],[44,1,45,1],[5,0,5,5],[6,0,6,5],[8,0,8,5],[10,0,10,5],[12,0,12,1],[12,2,14,2],[12,3,14,3],[12,4,13,4],[12,5,13,5]]}
[null,null,null,null,"File Number:","EB-2014-0099"]
[null,null,null,null,"Exhibit:",4]
[]
[null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation"]
[]
["Year: 2015 Test Year"]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["NBHDL","NBHS","Management Fee","15% of purchase and services",51930.791086653313]
["NBHDL","NBHS","Executive Services","Cost plus admin fee",51366.627613422199]
["NBHDL","NBHS","Financial and Administrative Services","Cost plus admin fee",93168.231899999999]
["NBHDL","NBHS","Sentinel Light Maintenance","Cost plus admin fee",13874]
["NBHDL","NBHS","NBHS Payroll Services","Cost plus admin fee",49203.853997599988]
["NBHDL","NBHS","Occupancy Cost","Cost per square foot",21538.800000000003]
["NBHDL","NBHS","Insurance ","Cost plus admin fee",3804]
["NBHDL","NBHS","Human Resources ","specific costs allocated by headcount",1200]
["NBHDL","NBHS","Information Technology Services","specific costs allocated by system user",11689.039999999999]
["NBHDL","NBHS","Purchases of materials and contractor services","Cost plus admin fee",36026.320399999997]
["NBHDL","NBHS","Water Heater Billing","Cost per bill",64334.399999999994]
["NBHDL","NBHS","Vehicle Charges","hourly rate by vehicle",0]
["NBHDL","NBHS","Joint Pole Attachment Fee","as per approved rates $22.35 attachment",0]
["NBHDL","CNB","Power Purchase","Market based",2866987.5278485608]
["NBHDL","CNB","Street Light Energy","Market based",885846.9228589033]
["NBHDL","CNB","Construction Activity","Legislated cost sharing formula",74819.78]
["NBHDL","CNB","Street Light Maintenance","Cost basis",0]
["CNB","NBHDL","Loan Interest","5% on principle balance as per loan agreement",null,975580]
["CNB","NBHDL","Property Taxes","Assessment at market price",null,66855]
["CNB","NBHDL","IT Services","Service agreement",null,104903]
["CNB","NBHDL","Vehicle Fuel","Bulk price plus 5% markup",null,124548]
["CNB","NBHDL","Water and Sewer","Market price",null,3270]
["NBHS","NBHDL","Fibre rental","Market Based"]
["Sub Total",null,null,null,{"$f":"SUM(E16:E38)","v":4225790.2957051396},{"$f":"SUM(F16:F38)","v":1275156}]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
[]
[]
[]
[]
[]
["Sub Total"]
[]
[]
["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 Stru 2010A","index":48,"n_rows":32,"n_cols":15,"rows_kept":32,"cut":false,"hidden":false,"merged":[[6,2,6,14],[7,2,7,14],[13,0,14,0],[14,4,14,8],[11,7,11,9],[37,2,37,14],[9,0,9,14],[31,2,31,14],[32,2,32,14],[33,2,33,14],[34,2,34,14],[35,2,35,14],[36,2,36,14],[30,0,30,14]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,5]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[]
["This table must be completed for the last Board approved year and the test year."]
[]
[null,null,null,null,null,null,"Year:","2010 Board Approved"]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$28*E19","v":24698971.360000003},null,4.9588112351372032E-2,null,null,null,{"$f":"K19*I19","v":1224775.3667630001}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$28*E20","v":1764212.24},null,2.07E-2,null,null,null,{"$f":"K20*I20","v":36519.193368}]
[3,null,"Total Debt",null,{"$f":"SUM(E19:E20)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I19:I20)","v":26463183.600000001},null,{"$f":"IF(E21=0,0,SUMPRODUCT(E19:E20,K19:K20)/E21)","v":4.766223819461389E-2},null,null,null,{"$f":"SUM(O19:O20)","v":1261294.5601310001}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$28*E24","v":17642122.400000002},null,9.8500000000000004E-2,null,null,null,{"$f":"K24*I24","v":1737749.0564000004}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$28*E25","v":0},null,0,null,null,null,{"$f":"K25*I25","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E24:E25)","v":0.4},null,null,null,{"$f":"SUM(I24:I25)","v":17642122.400000002},null,{"$f":"IF(E26=0,0,SUMPRODUCT(E24:E25,K24:K25)/E26)","v":9.8500000000000004E-2},null,null,null,{"$f":"SUM(O24:O25)","v":1737749.0564000004}]
[]
[7,null,"Total",null,1,null,null,null,44105306,null,{"$f":"(K21*E21)+(K26*E26)","v":6.7997342916768344E-2},null,null,null,{"$f":"O21+O26","v":2999043.6165310005}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]

{"sheet":"App.2-OA Capital Stru 2015T","index":49,"n_rows":32,"n_cols":15,"rows_kept":32,"cut":false,"hidden":false,"merged":[[6,2,6,14],[7,2,7,14],[9,0,9,14],[11,7,11,9],[13,0,14,0],[14,4,14,8],[36,2,36,14],[37,2,37,14],[30,0,30,14],[31,2,31,14],[32,2,32,14],[33,2,33,14],[34,2,34,14],[35,2,35,14]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,5]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[]
["This table must be completed for the last Board approved year and the test year."]
[]
[null,null,null,null,null,null,"Year:","2015 Test"]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$28*E19","v":35874407.797330938},null,4.3842394150519062E-2,null,null,null,{"$f":"K19*I19","v":1572819.9265670374}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$28*E20","v":2562457.6998093529},null,2.1100000000000001E-2,null,null,null,{"$f":"K20*I20","v":54067.857465977344}]
[3,null,"Total Debt",null,{"$f":"SUM(E19:E20)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I19:I20)","v":38436865.497140288},null,{"$f":"IF(E21=0,0,SUMPRODUCT(E19:E20,K19:K20)/E21)","v":4.232623454048446E-2},null,null,null,{"$f":"SUM(O19:O20)","v":1626887.7840330147}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$28*E24","v":25624576.998093531},null,9.3600000000000003E-2,null,null,null,{"$f":"K24*I24","v":2398460.4070215547}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$28*E25","v":0},null,0,null,null,null,{"$f":"K25*I25","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E24:E25)","v":0.4},null,null,null,{"$f":"SUM(I24:I25)","v":25624576.998093531},null,{"$f":"IF(E26=0,0,SUMPRODUCT(E24:E25,K24:K25)/E26)","v":9.3600000000000003E-2},null,null,null,{"$f":"SUM(O24:O25)","v":2398460.4070215547}]
[]
[7,null,"Total",null,1,null,null,null,64061442.495233819,null,{"$f":"(K21*E21)+(K26*E26)","v":6.2835740724290684E-2},null,null,null,{"$f":"O21+O26","v":4025348.1910545696}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]

{"sheet":"App.2-OB_Debt Instruments","index":50,"n_rows":85,"n_cols":11,"rows_kept":85,"cut":false,"hidden":false,"merged":[[83,1,83,10],[6,0,6,10],[7,0,7,10],[7,11,7,14],[9,0,9,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",5]
[]
[null,null,null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year","2010 Board Approved"]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)","Additional Comments, if any"]
[1,"Shareholder loan","City of North Bay","Affiliated","Fixed Rate","2003-03-17",null,19511601,0.05,{"$f":"H14*I14","v":975580.05}]
[2,"Debenture # 2 ","Infrastructure Ontario","Third-Party","Fixed Rate","2010-08-30",null,2444134,4.6300000000000001E-2,{"$f":"H15*I15","v":113163.4042}]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H14:H15)","v":21955735},{"$f":"IF(H17=0,\"\",J17/H17)","v":4.95881123633529E-2},{"$f":"SUM(J14:J15)","v":1088743.4542}]
[]
[null,null,null,"Year","2010 Actual"]
[]
["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,"Shareholder loan","City of North Bay","Affiliated","Fixed Rate","2003-03-17",null,19511601,0.05,{"$f":"H22*I22","v":975580.05}]
[2,"Smart Meter Loan","Infrastructure Ontario","Third-Party","Variable Rate","2009-11-19",null,3285973.99,{"$f":"+J23/H23","v":6.9787527441749469E-3},22932,"Construction Loan"]
[3]
[4,null,null,null,null,null,null,null,null,{"$f":"H25*I25","v":0}]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H22:H25)","v":22797574.990000002},{"$f":"IF(H27=0,\"\",J27/H27)","v":4.3799046628336148E-2},{"$f":"SUM(J22:J25)","v":998512.05}]
[]
[null,null,null,"Year","2011 Actual"]
[]
["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,"Shareholder loan","City of North Bay","Affiliated","Fixed Rate","2003-03-17",null,19511601,0.05,{"$f":"H32*I32","v":975580.05}]
[2,"Smart Meter Loan","Infrastructure Ontario","Third-Party","Variable Rate","2009-11-19",null,3479840.84,{"$f":"+J33/H33","v":5.7392797309660862E-3},19971.78,"Construction Loan terminated April 15 2011"]
[3,"Smart Meter Loan","Infrastructure Ontario","Third-Party","Fixed Rate","2011-04-15",10,3266667,3.9E-2,88597.22,"Debenture/Amortization Schedule"]
[4,null,null,null,null,null,null,null,null,{"$f":"H35*I35","v":0}]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H32:H35)","v":26258108.84},{"$f":"IF(H37=0,\"\",J37/H37)","v":4.1288161939083502E-2},{"$f":"SUM(J32:J35)","v":1084149.05}]
[]
[null,null,null,"Year","2012 Actual"]
[]
["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,"Shareholder loan","City of North Bay","Affiliated","Fixed Rate","2003-03-17",null,19511601,0.05,{"$f":"H42*I42","v":975580.05}]
[2,"Smart Meter Loan","Infrastructure Ontario","Third-Party","Fixed Rate","2011-04-15",10,2916666.6,3.9E-2,122124,"Debenture/Amortization Schedule"]
[3,null,null,null,null,null,null,null,null,{"$f":"H44*I44","v":0}]
[4,null,null,null,null,null,null,null,null,{"$f":"H45*I45","v":0}]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H42:H45)","v":22428267.600000001},{"$f":"IF(H47=0,\"\",J47/H47)","v":4.8942881794401275E-2},{"$f":"SUM(J42:J45)","v":1097704.05}]
[]
[null,null,null,"Year","2013 Actual"]
[]
["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,"Shareholder loan","City of North Bay","Affiliated","Fixed Rate","2003-03-17",null,19511601,0.05,{"$f":"H52*I52","v":975580.05}]
[2,"Smart Meter Loan","Infrastructure Ontario","Third-Party","Fixed Rate","2011-04-15",10,2566666.56,3.9E-2,107149,"Debenture/Amortization Schedule"]
[3,null,null,null,null,null,null,null,null,{"$f":"H54*I54","v":0}]
[4,null,null,null,null,null,null,null,null,{"$f":"H55*I55","v":0}]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H52:H55)","v":22078267.559999999},{"$f":"IF(H57=0,\"\",J57/H57)","v":4.9040489570006826E-2},{"$f":"SUM(J52:J55)","v":1082729.05}]
[]
[null,null,null,"Year","2014 Bridge"]
[]
["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,"Shareholder loan","City of North Bay","Affiliated","Fixed Rate","2003-03-17",null,19511601,0.05,{"$f":"H62*I62","v":975580.05}]
[2,"Smart Meter Loan","Infrastructure Ontario","Third-Party","Fixed Rate","2011-04-15",10,2216666.52,3.9E-2,93583,"Debenture/Amortization Schedule"]
[3,"Captial Loan 2014","TD ","Third-Party","Fixed Rate","2014-10-02",null,3942960,3.0949999999999998E-2,20560,"Amortization Schedule"]
[4,null,null,null,null,null,null,null,null,{"$f":"H65*I65","v":0}]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H62:H65)","v":25671227.52},{"$f":"IF(H67=0,\"\",J67/H67)","v":4.2449199172537276E-2},{"$f":"SUM(J62:J65)","v":1089723.05}]
[]
[null,null,null,"Year","2015 Test"]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)","Additional Comments, if any"]
[1,"Shareholder loan","City of North Bay","Affiliated","Fixed Rate","2003-03-17",null,19511601,4.8800000000000003E-2,{"$f":"H72*I72","v":952166.12880000006}]
[2,"Smart Meter Loan","Infrastructure Ontario","Third-Party","Fixed Rate","2011-04-15",10,2056450,3.9E-2,{"$f":"H73*I73","v":80201.55}]
[3,"Captial Loan 2014","TD ","Third-Party","Fixed Rate","2014-10-02","10",3784135.7027463652,3.0949999999999998E-2,{"$f":"H74*I74","v":117119}]
[4,"Captial Loan 2015","TD ","Third-Party","Fixed Rate","2015-06-30","10",2946397.4151857835,3.0949999999999998E-2,{"$f":"H75*I75","v":91191}]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H72:H75)","v":28298584.117932148},{"$f":"IF(H77=0,\"\",J77/H77)","v":4.3842394150519062E-2},{"$f":"SUM(J72:J75)","v":1240677.6788000001}]
[]
[]
[]
["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, or with any subsequent update issued by the Board."]
[3,"Add more lines above row 12 if necessary."]

{"sheet":"App.2-P_Cost_Allocation","index":51,"n_rows":98,"n_cols":6,"rows_kept":98,"cut":false,"hidden":false,"merged":[[24,0,25,4],[27,0,29,4],[31,0,32,4],[5,0,5,5],[6,0,6,5],[45,0,45,1],[46,0,46,1],[38,0,39,1],[38,2,39,2],[41,0,41,1],[42,0,42,1],[43,0,43,1],[44,0,44,1],[40,0,40,1],[35,1,35,5],[37,0,37,1],[38,3,39,3],[38,4,39,4],[38,5,39,5],[51,0,52,5],[47,0,47,1],[72,0,72,1],[54,0,54,5],[68,0,68,1],[69,0,69,1],[70,0,70,1],[71,0,71,1],[56,0,57,5],[59,0,60,5],[78,0,79,5],[81,0,81,5],[73,0,73,1],[74,0,74,1],[64,0,66,1],[64,5,66,5],[65,3,66,3],[65,4,66,4],[67,0,67,1],[90,0,90,1],[85,0,87,1],[85,2,85,4],[85,5,86,5],[88,0,88,1],[89,0,89,1],[102,0,104,5],[91,0,91,1],[92,0,92,1],[93,0,93,1],[94,0,94,1],[97,0,100,5]]}
[null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,"Exhibit:",7]
[]
[null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-P"]
["Cost Allocation"]
[]
["Please complete the following four tables."]
[]
["A)  Allocated Costs"]
[]
["Classes","2010 Board Approved Cost Allocation Study","%","Costs Allocated in Test Year \nStudy\n (Column 7A)","%"]
["Residential ",6938904.7032087091,{"$f":"IF(B$21=0,\"\",B14/B$21)","v":0.57228260488031213},8165305.972659952,{"$f":"IF(D$21=0,\"\",D14/D$21)","v":0.58959787307062272}]
["General Service < 50 kW",2015941.5013644672,0.16626374089756452,2384824.653830871,0.17220267657490057]
["General Service 50 to 2999 kW",2109431.8333791457,0.17397430805836503,2680946.3684908478,0.19358494120994799]
["General Service 3000 to 4999 kW",207982.26119879071,1.7153230271731747E-2,111866.97647858848,8.0776558305911197E-3]
["Street Lighting",769337.28931664967,6.3450698171153119E-2,461274.84732451662,3.3307590651733367E-2]
["Sentinel Lighting",70897.494890760136,5.8472345119267534E-3,43742.959903936564,3.1585780382915479E-3]
["Unmetered Scattered Load ",12466.682096359484,1.028183208946538E-3,978.90716396706875,7.0684623912575984E-5]
["Total",{"$f":"SUM(B14:B20)","v":12124961.765454885},{"$f":"SUM(C14:C20)","v":0.99999999999999978},{"$f":"SUM(D14:D20)","v":13848940.68585268},{"$f":"SUM(E14:E20)","v":1}]
[]
["Notes"]
[]
["1     Customer Classification - If proposed rate classes differ from those in place in the previous Cost Allocation study, modify the rate classes to match the current application as closely as possible."]
[]
[]
["2     Host Distributors -  Provide information on embedded distributor(s) as a separate class, if applicable.   If embedded distributor(s) are billed as customers in a General Service class, include the allocated cost and revenue of the embedded distributor(s) in the applicable class.  Also complete Appendix 2-Q."]
[]
[]
["  "]
["3     Class Revenue Requirements - If using the Board-issued model, in column 7A enter the results from Worksheet O-1, Revenue Requirement (row 40 in the 2013 model).  This excludes costs in deferral and variance accounts.  Note to Embedded Distributor(s), it also does not include Account 4750 - Low Voltage (LV) Costs. "]
[]
[]
[]
["B)  Calculated Class Revenues"]
[]
[null,null,"Column 7B","Column 7C","Column 7D","Column 7E"]
["Classes (same as previous table)",null,"Load Forecast (LF) X current approved rates","L.F. X current approved rates X (1 + d)","LF X proposed rates","Miscellaneous Revenue"]
[]
[{"$f":"A14","v":"Residential "},null,6507040.6211207341,7488001.1313662194,7488001.1313662194,701692.43190896779]
["General Service < 50 kW",null,2132983.9313645847,2454539.1709100921,2454539.1709100925,174554.36598910991]
["General Service 50 to 2999 kW",null,1799848.2076962811,2071182.0011961092,2103877.3027639794,210217.5403543438]
["General Service 3000 to 4999 kW",null,86463.762698084203,99498.495645463394,99498.495645463423,11859.303173870259]
["Street Lighting",null,464712.67553999997,534769.83513965027,502661.58507444925,50868.231714970738]
["Sentinel Lighting",null,39409.609294276539,45350.754077729616,45350.754077729624,4645.6842767251565]
["Unmetered Scattered Load ",null,1446.8582668473316,1664.9775174161105,1077.9260147482196,96.762582012262712]
["Total",null,{"$f":"SUM(C41:C47)","v":11031905.665980808},{"$f":"SUM(D41:D47)","v":12695006.36585268},{"$f":"SUM(E41:E47)","v":12695006.36585268},{"$f":"SUM(F41:F47)","v":1153934.3199999998}]
[]
["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,2012]
[null,null,"%","%","%","%"]
[{"$f":"A41","v":"Residential "},null,98.59,{"$f":"IF(D14=0,\"\",(D41+F41)/D14*100)","v":100.29867332218649},{"$f":"IF(D14=0,\"\",(E41+F41)/D14*100)","v":100.29867332218649},"85 - 115"]
["General Service < 50 kW",null,109.1,110.24263493233974,110.24263493233977,"80 - 120"]
["General Service 50 to 2999 kW",null,109.86,85.096798964863027,86.316342255700107,"80 - 120"]
["General Service 3000 to 4999 kW",null,80,99.544836487690105,99.544836487690134,"80 - 120"]
["Street Lighting",null,70,126.96076325241559,120,"85 - 115"]
["Sentinel Lighting",null,70,114.29596548622088,114.29596548622089,"70 - 120"]
["Unmetered Scattered Load ",null,99.65,179.97008953217139,120,"80 - 120"]
[]
["Notes"]
[]
["1     Previously Approved Revenue-to-Cost Ratios - For most applicants, Most Recent Year would be the third year of the IRM 3 period,  e.g. if the applicant rebased in 2009 with further adjustments over 2 years, the Most recent year is 2011.  For applicants whose most recent rebasing year is 2006, the applicant should enter the ratios from their Informational Filing."]
[]
[]
["2     Status Quo Ratios - The Board's updated Cost Allocation Model yields the Status Quo Ratios in Worksheet O-1.  Status Quo means \"Before Rebalancing\"."]
[]
["D)  Proposed Revenue-to-Cost Ratios"]
[]
["Class",null,"Proposed Revenue-to-Cost Ratios",null,null,"Policy Range"]
[null,null,{"$f":"TestYear","v":2015},{"$f":"C87+1","v":2016},{"$f":"D87+1","v":2017}]
[null,null,"%","%","%","%"]
[{"$f":"A69","v":"Residential "},null,{"$f":"E69","v":100.29867332218649},{"$f":"C89","v":100.29867332218649},{"$f":"D89","v":100.29867332218649},{"$f":"F69","v":"85 - 115"}]
["General Service < 50 kW",null,110.24263493233977,{"$f":"C90","v":110.24263493233977},110.24263493233977,"80 - 120"]
["General Service 50 to 2999 kW",null,86.316342255700107,{"$f":"C91","v":86.316342255700107},86.316342255700107,"80 - 120"]
["General Service 3000 to 4999 kW",null,99.544836487690134,{"$f":"C92","v":99.544836487690134},99.544836487690134,"80 - 120"]
["Street Lighting",null,120,{"$f":"C93","v":120},120,"85 - 115"]
["Sentinel Lighting",null,114.29596548622089,{"$f":"C94","v":114.29596548622089},114.29596548622089,"70 - 120"]
["Unmetered Scattered Load ",null,120,{"$f":"C95","v":120},120,"80 - 120"]
[]
["Note"]
["1     The applicant should complete Table D if it is applying for approval of a revenue to cost ratio in 2014 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 2014.  In 2015 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":52,"n_rows":57,"n_cols":7,"rows_kept":57,"cut":false,"hidden":false,"merged":[[55,3,56,3],[55,4,56,4],[50,4,51,4],[5,0,5,6],[6,0,6,6],[13,0,13,1],[13,2,13,3],[50,3,51,3],[6,7,6,11],[9,0,9,6],[8,0,8,6],[11,0,11,1],[11,2,11,3]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,"Exhibit:",7]
[]
[null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-Q"]
["Cost of Serving Embedded Distributor(s) "]
[]
["To be completed by Host Distributors ONLY*"]
["(Not required if Host Distributor has an Embedded Distributor rate class, i.e. a separate row in Appendix 2-P.)"]
[]
[]
[]
["Proposed Rate Class for Billing Embedded Distributor(s)",null,"Hydro One Networks"]
[]
["Host's Distribution Facilities used by Embedded Distributor(s)"]
[]
["(1)","(2)","(3)","(4)","(5)","(6) = '(3) + (4)"]
["Asset Class","Total OM&A costs asociated with asset class ","Original cost of asset class ","Accumulated amortization of asset class","Annual amortization of asset class","Net Book Value of asset class"]
["Totals for Host Distributor:","($)","($)","($)","($)"]
["Distribution Stations",43977.338479334729,554624.50947368424,-254774.1295712452,-17722.903024390249,{"$f":"C21+D21","v":299850.37990243908}]
["Low Voltage Line",1228928.1798528754,41775007.273258343,-20852041.375855729,-608402.56675207696,20922965.897402614]
["LV Line category # 2 (if applcable)",null,null,null,null,0]
["TS (owned by host)",null,null,null,null,0]
["Metering",0,59699.05,-13402.232599999999,-2433.98056,46296.8174]
[null,null,null,null,null,0]
[]
["(1)","(7)","(8)","(9)","(10)","(11)"]
[{"$f":"A19","v":"Asset Class"},"Total line length or station capacity in asset class","Line length or capacity required to provide LV service to Embedded Distributor(s)","Annual total demand on station/line providing LV services (sum of 12 monthly peaks)","Annual billed Embedded Distributor demand on station/line providing LV services","Embedded Distributor(s)' Responsibility Share "]
["Embedded Distributor's share:","kW or kVa; km","kW or kVA; km","kW or kVA","kW or kVA","percent"]
["Distribution Stations",10000,2500,53294,7847.39,{"$f":"IF(D31=0,0,(C31/B31)*(E31/D31))","v":3.6811789319623221E-2}]
["Low Voltage Line",491.77,15.02,53294,18326.490000000002,{"$f":"IF(D32=0,0,(C32/B32)*(E32/D32))","v":1.0502891471353307E-2}]
["LV Line # 2 (if applicable) ",null,null,null,null,{"$f":"IF(D33=0,0,(C33/B33)*(E33/D33))","v":0}]
["TS (owned by host)",null,null,null,null,{"$f":"IF(D34=0,0,(C34/B34)*(E34/D34))","v":0}]
["Metering",1,1,1,1,{"$f":"IF(D35=0,0,(C35/B35)*(E35/D35))","v":1}]
[]
["(1)","(12)","(12a)","(13)","(14)","(15)","(16)"]
[{"$f":"A29","v":"Asset Class"},"Return on Assets used to Provide LV services","Taxes/PILs","Annual amortization on assets used to provide LV services","OM&A costs with burden associated with assets used to provide LV services","Total annual cost associated with assets used to provide LV services","Monthly cost associated with the delivery of LV services"]
[null,"($)","($)","($)","($)","($)","$/kW or $/kVA"]
["Distribution Stations",{"$f":"E$51*(F21+B21*E$56)*F31","v":706.80682415525632},{"$f":"(B40-(B$51*C$51*F31*(F21+B21*E54)+B$52*C$52*F31*(F21+B21*E$54)))*E$54/(1-E$54)","v":114.00452270423965},{"$f":"-E21*F31","v":652.4117722659671},{"$f":"B21*F31","v":1618.8845189390295},{"$f":"SUM(B40:E40)","v":3092.1076380644927},{"$f":"F40/$E$31","v":0.3940300708980301}]
["Low Voltage Line",{"$f":"E$51*(F22+B22*E$56)*F32","v":13913.692242344183},{"$f":"(B41-(B$51*C$51*F32*(F22+B22*E54)+B$52*C$52*F32*(F22+B22*E54)))*E$54/(1-E$54)","v":2255.3074808542992},{"$f":"-E22*F32","v":6389.9861294898501},{"$f":"B22*F32","v":12907.299299082508},{"$f":"SUM(B41:E41)","v":35466.28515177084},{"$f":"F41/$E$32","v":1.9352470195749889}]
["LV Line # 2 (if applicable) ",{"$f":"E$51*(F23+B23*E$56)*F33","v":0},{"$f":"(B42-(B$51*C$51*F33*(F23+B23*E56)+B$52*C$52*F33*(F23+B23*E$56)))*E$54/(1-E$54)","v":0},{"$f":"E23*F33","v":0},{"$f":"B23*F33","v":0},{"$f":"SUM(B42:E42)","v":0},{"$f":"F42/$E$32","v":0}]
["TS (owned by host)",{"$f":"E$51*(F24+B24*E$56)*F34","v":0},{"$f":"(B43-(B$51*C$51*F34*(F24+B24*E57)+B$52*C$52*F34*(F24+B24*E57)))*E$54/(1-E$54)","v":0},{"$f":"E24*F34","v":0},{"$f":"B24*F34","v":0},{"$f":"SUM(B43:E43)","v":0},0]
["Metering",{"$f":"E$51*(F25+B25*E$56)*F35","v":2909.0948145062293},{"$f":"(B44-(B$51*C$51*F35*(F25+B25*E54)+B$52*C$52*F35*(F25+B25*E54)))*E$54/(1-E$54)","v":473.12224315429683},{"$f":"-E25*F35","v":2433.98056},{"$f":"B25*F35","v":0},{"$f":"SUM(B44:E44)","v":5816.1976176605258},{"$f":"F44/$E$32","v":0.31736560670704128}]
[]
["Total",null,null,null,null,{"$f":"SUM(F40:F44)","v":44374.59040749586},{"$f":"SUM(G40:G44)","v":2.6466426971800603}]
[]
["(17)","(18)","(19)","(20)","(21)"]
[null,"Capital Structure","Cost Rate"]
[null,"(%)","(%)",null,"(%)"]
["Long-Term Debt",0.56000000000000005,4.3842394150519062E-2,"Weighted Average Cost of Capital",{"$f":"IF(B57=0%,0,SUMPRODUCT(B51:B55,C51:C55)/B57)","v":6.2835740724290684E-2}]
["Short-term Debt",0.04,2.1100000000000001E-2]
[]
["Common Equity",0.4,9.3600000000000003E-2,"Tax/PILs Rate",0.21442446643761209]
["Preferred Shares"]
[null,null,null,"Working Capital Allowance Factor",0.13]
["Total",{"$f":"SUM(B51:B55)","v":1}]

{"sheet":"App.2-R_Loss Factors","index":53,"n_rows":70,"n_cols":8,"rows_kept":70,"cut":false,"hidden":false,"merged":[[5,0,5,7],[6,0,6,7],[8,0,8,7],[10,0,11,1],[10,2,10,6],[10,7,11,7],[12,1,12,7],[21,1,21,7],[23,1,23,7],[51,1,52,7],[33,1,36,7],[40,1,42,7],[44,1,47,7],[54,1,55,7],[57,1,58,7],[29,1,31,7],[68,1,68,7],[60,1,60,7],[62,1,62,7],[64,1,66,6],[49,1,49,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,null,"Exhibit:",8]
[]
[null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-R"]
["Loss Factors"]
[]
[]
[]
[null,null,"Historical Years",null,null,null,null,"5-Year Average"]
[null,null,{"$f":"IF(ISBLANK('LDC Info'!E26-5), \"Year 5\", 'LDC Info'!E26-5)","v":2009},{"$f":"IF(ISBLANK('LDC Info'!E26-4), \"Year 5\", 'LDC Info'!E26-4)","v":2010},{"$f":"IF(ISBLANK('LDC Info'!E26-3), \"Year 5\", 'LDC Info'!E26-3)","v":2011},{"$f":"IF(ISBLANK('LDC Info'!E26-2), \"Year 5\", 'LDC Info'!E26-2)","v":2012},{"$f":"IF(ISBLANK('LDC Info'!E26-1), \"Year 5\", 'LDC Info'!E26-1)","v":2013}]
[null,"Losses Within Distributor's System"]
["A(1)","\"Wholesale\" kWh delivered to distributor (higher value)",580320683.07692301,592105953.84615386,593738607.69230771,572612692.67601395,573172084.77666664,{"$f":"IF(SUM(C14:G14)=0,0,AVERAGE(C14:G14))","v":582390004.41361308}]
["A(2)","\"Wholesale\" kWh delivered to distributor (lower value)",{"$f":"C14/C23","v":577232832.9450736},{"$f":"D14/D23","v":589057876.78410101},590670531.79863822,569327452.08514214,569828211.33364677,{"$f":"IF(SUM(C15:G15)=0,0,AVERAGE(C15:G15))","v":579223380.9893204}]
["B","Portion of \"Wholesale\" kWh delivered to distributor for its Large Use Customer(s)",null,null,null,null,null,{"$f":"IF(SUM(C16:G16)=0,0,AVERAGE(C16:G16))","v":0}]
["C","Net \"Wholesale\" kWh delivered to distributor  = A(2) - B",{"$f":"C15-C16","v":577232832.9450736},589057876.78410101,590670531.79863822,569327452.08514214,569828211.33364677,579223380.9893204]
["D","\"Retail\" kWh delivered by distributor",552881331.0200001,566701778.33999741,564905304.29000294,548341092.05000055,548196762.3900007,{"$f":"IF(SUM(C18:G18)=0,0,AVERAGE(C18:G18))","v":556205253.61800039}]
["E","Portion of \"Retail\" kWh delivered by distributor to its Large Use Customer(s)",null,null,null,null,null,{"$f":"IF(SUM(C19:G19)=0,0,AVERAGE(C19:G19))","v":0}]
["F","Net \"Retail\" kWh delivered by distributor = D - E",{"$f":"C18-C19","v":552881331.0200001},566701778.33999741,564905304.29000294,548341092.05000055,548196762.3900007,556205253.61800039]
["G","Loss Factor in Distributor's system = C / F",{"$f":"IF(C20=0,\"\",C17/C20)","v":1.0440447172997285},1.0394494940700378,1.0456098169250121,1.0382724554832887,1.0394592789080666,1.0413842322085092]
[null,"Losses Upstream of Distributor's System"]
["H","Supply Facilities Loss Factor",1.0053494014124162,1.0051744950406121,1.0051942254243273,1.0057703885151501,1.0058682132202506,{"$f":"IF(SUM(C23:G23)=0,0,AVERAGE(C23:G23))","v":1.0054713447225514}]
[null,"Total Losses"]
["I","Total Loss Factor = G x H",{"$f":"IF(C21=\"\",\"\",C21*C23)","v":1.0496297315850773},1.04482812032207,1.0510409500200102,1.0442636909360061,1.045559047590467,1.0470820043315514]
[]
["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":54,"n_rows":87,"n_cols":8,"rows_kept":87,"cut":false,"hidden":false,"merged":[[86,0,89,7],[79,1,81,7],[83,1,84,7],[64,1,65,7],[71,1,73,7],[75,1,77,7],[67,1,69,7],[57,2,59,7],[61,0,62,7],[32,1,33,7],[35,1,37,7],[39,1,42,7],[44,1,47,7],[52,2,55,7],[5,0,5,7],[6,0,6,7],[24,0,27,7],[29,0,30,7],[49,2,50,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,null,"Exhibit:",9]
[]
[null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-S"]
["Stranded Meter Treatment"]
[]
["Year","Notes","Gross Asset Value","Accumulated Amortization","Contributed Capital (Net of Amortization)","Net Asset","Proceeds on Disposition","Residual Net Book Value"]
[null,null,"(A)","(B)","(C)","(D ) = (A) - (B) - (C)","(E)","(F) = (D) - (E)"]
[2006,null,2267659.6520833708,1535503.5670268487,0,{"$f":"C11-D11-E11","v":732156.08505652216},0,{"$f":"F11-G11","v":732156.08505652216}]
[2007,null,2272167.4920833707,1598897.7949169253,0,673269.69716644543,0,673269.69716644543]
[2008,null,2283801.5420833705,1662524.7038070019,0,621276.83827636857,0,621276.83827636857]
[2009,null,2283801.5420833705,1726384.2936970785,0,557417.24838629202,0,557417.24838629202]
[2010,null,2283801.5420833705,1790243.883587155,0,493557.65849621547,0,493557.65849621547]
[2011,null,2283801.5420833705,1850473.7412648073,0,433327.80081856321,0,433327.80081856321]
[2012,null,2283801.5420833705,1906905.4924525295,0,376896.04963084101,0,376896.04963084101]
[2013,null,2283801.5420833705,1958816.4687911156,0,{"$f":"C18-D18-E18","v":324985.07329225494},0,{"$f":"F18-G18","v":324985.07329225494}]
[2014,"(1)",2283801.5420833705,2005716.4478265888,0,278085.09425678174,0,278085.09425678174]
[]
["Notes:"]
[]
["(1)","For 2014, 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":55,"n_rows":56,"n_cols":5,"rows_kept":56,"cut":false,"hidden":false,"merged":[[55,0,56,0],[55,1,56,4],[44,0,45,0],[44,1,45,4],[47,0,48,0],[47,1,48,4],[50,0,53,0],[50,1,53,4],[34,0,34,2],[35,0,35,2],[39,0,40,0],[39,1,40,4],[42,0,43,0],[42,1,42,4],[33,0,33,2],[18,0,18,2],[19,0,19,2],[20,0,20,2],[21,0,21,2],[25,0,25,2],[26,0,26,2],[27,0,27,2],[28,0,28,2],[29,0,29,2],[30,0,30,2],[31,0,31,2],[22,0,22,2],[23,0,23,2],[24,0,24,2],[32,0,32,2],[5,1,5,4],[17,0,17,2],[8,0,8,4],[9,0,9,4],[11,0,11,4],[13,0,15,2],[16,0,16,2]]}
[]
[]
[]
[]
[]
[null,"Not Applicable for EB-2014-0099"]
[]
[]
["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"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2011"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2012"]
["Ontario Capital Tax rate decrease and increase in capital deduction for 2013"]
["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 2006 EDR application for 2013"]
["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:E35)","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":56,"n_rows":28,"n_cols":12,"rows_kept":28,"cut":false,"hidden":false,"merged":[[4,4,4,7],[6,0,6,10],[7,0,7,10],[8,0,8,10],[27,0,28,10],[11,0,12,10],[14,0,14,10],[10,0,10,10]]}
[]
[]
[]
[]
[null,null,null,null,"Not Applicable for EB-2014-0099"]
[]
["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 \n2014","Principal \nJan-April 2015 1","Carrying Charges to April 30, 2015","Total Account 1592, sub-account HST/OVAT Balance"]
[]
[]
[]
["OM&A Expenses PST Savings",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E21:K21)","v":0}]
["Capital Items PST Savings",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E22:K22)","v":0}]
["Total Annual PST Savings 2",null,null,null,{"$f":"SUM(E21:E22)","v":0},0,0,0,null,0,0,0]
[]
["1 Include January to April 30, 2015 PST savings if the rate year begins May 1, 2015.  If the rate year begins Jan 1, 2015, include PST savings to December 31, 2014."]
["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 Cos","index":57,"n_rows":25,"n_cols":16,"rows_kept":25,"cut":false,"hidden":false,"merged":[[31,0,34,0],[31,1,34,4],[36,0,37,0],[36,1,37,4],[19,0,19,2],[23,1,23,15],[24,1,24,4],[25,0,26,0],[25,1,26,4],[28,0,29,0],[28,1,29,4],[18,0,18,2],[11,0,11,2],[12,0,12,2],[13,0,13,2],[14,0,14,2],[15,0,15,2],[16,0,16,2],[17,0,17,2],[4,0,4,17],[5,0,5,17],[7,0,7,15],[9,0,10,2],[9,10,10,10],[9,11,10,11],[9,12,10,12],[9,13,10,13],[9,14,10,14],[9,15,10,15],[9,4,10,4],[9,5,10,5],[9,6,10,6],[9,7,10,7],[9,8,10,8],[9,9,10,9]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2014-0099"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",9]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
["Appendix 2-U"]
["One-Time Incremental IFRS Transition Costs"]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include one-time incremental IFRS transition costs that are currently included in Account 1508, Other Regulatory Assets, sub-account Deferred IFRS Transition Costs Account, or Account 1508, Other Regulatory Assets, sub-account IFRS Transition Costs Variance Account."]
[]
["Nature of One-Time Incremental IFRS Transition Costs 1",null,null,null,"Audited Costs - 2009","Audited Costs - 2010","Audited Costs - 2011","Audited Costs - 2012","Audited Costs - 2013","Audited Interest","Forecasted Costs","Forecasted Costs","Total Costs Excluding Carrying Charges","Interest - Jan 1, 2014 to Apr 30, 2015","Total Costs and Interest - 2015 Disposition Claim","Reasons why the costs recorded meet the criteria of one-time IFRS administrative incremental costs"]
[]
["professional & accounting fees",null,null,null,14204.74,28620.98,24675.98,10000,null,null,17750,3000,{"$f":"SUM(E12:L12)","v":98251.7},null,{"$f":"SUM(M12,N12)","v":98251.7},"BDO IFRS consulting work related to conversion, actuarial reports"]
["salaries, wages and benefits of staff added to support the transition to IFRS",null,null,null,null,14181.76,1110.44,10938.77,null,null,6211,null,{"$f":"SUM(E13:L13)","v":32441.97},null,32441.97]
["associated staff training and development costs",null,null,null,2473.17,null,null,null,null,null,null,null,2473.17,null,2473.17,"Overtime and temporary employees to implement IFRS changes"]
["costs related to system upgrades, or replacements or changes where IFRS was the major reason for conversion",null,null,null,null,7580,null,null,null,null,null,null,7580,null,7580,"IFRS training"]
["Amounts, if any, included in previous Board approved rates ",null,null,null,null,null,-50000,-25000,-25000,null,null,null,-100000,null,-100000,"Consulting work related to IFRS"]
["(amounts should be negative) 3",null,null,null,null,null,null,null,null,null,null,null,0,null,0]
["Carrying Charges",null,null,null,null,null,null,null,null,1794,null,null,1794,513,2307]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,null,null,null,null,null,null,null,0,null,0]
["Total",null,null,null,{"$f":"SUM(E12:E19)","v":16677.91},50382.74,-24213.58,-4061.2299999999996,-25000,1794,23961,3000,42540.84,513,43053.84]
[]
[]
["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,"If there were any amounts approved in previous Board approved rates, please state the EB #:",null,null,null,"EB-2009-0270"]

{"sheet":"App.2-V_Rev_Reconciliation","index":58,"n_rows":27,"n_cols":14,"rows_kept":27,"cut":false,"hidden":false,"merged":[[26,0,27,11],[24,0,25,11],[5,0,5,13],[8,8,9,8],[6,0,6,13],[8,3,8,4],[8,10,9,10],[8,11,9,11],[8,12,9,12],[8,13,9,13],[8,1,9,1],[9,6,9,7],[8,5,8,7]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",8]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-V"]
["Revenue Reconciliation"]
[]
["Rate Class","Customers/ Connections","Number of Customers/\nConnections","Test Year Consumption",null,"Proposed Rates",null,null,"Revenues at Proposed Rates",null,"Class Specific Revenue Requirement","Transformer Allowance Credit","Total","Difference"]
[null,null,"Average","kWh","kW","Monthly Service Charge","Volumetric"]
[null,null,null,null,null,null,"kWh","kW"]
[]
["Residential ","Customers",21120,213486948.17715523,null,16.850000000000001,1.5100000000000001E-2,0,{"$f":"F13*C13*12+G13*D13+H13*E13","v":7494116.9174750447},null,7488001.1313662194,0,{"$f":"SUM(K13:L13)","v":7488001.1313662194},{"$f":"M13-I13","v":-6115.7861088253558}]
["General Service < 50 kW","Customers",2675,86032031.818238616,null,24.96,1.9199999999999998E-2,0,2453031.0109101813,null,2454539.1709100925,0,2454539.1709100925,1508.1599999112077]
["General Service 50 to 2999 kW","Customers",243,null,490349.94166568777,343.63,0,2.4213,2189309.3937551295,null,2103877.3027639794,85436,2189313.3027639794,3.9090088498778641]
["General Service 3000 to 4999 kW","Customers",1,null,31717.597472008139,6725.12,0,1.1926000000000001,118527.84674511691,null,99498.495645463423,19030.558483204884,118529.0541286683,1.2073835513874656]
["Street Lighting","Connections",5419,null,5641.08,5.28,0,28.258900000000001,502758.55561199994,null,502661.58507444925,0,502661.58507444925,-96.970537550689187]
["Sentinel Lighting","Connections",384,null,1233.5459800658505,5.0862999999999996,0,17.764199999999999,45350.627899085783,null,45350.754077729624,0,45350.754077729624,0.12617864384083077]
["Unmetered Scattered Load ","Connections",7,52860.386842427884,null,5.2374000000000001,1.21E-2,0,1079.5522807933773,null,1077.9260147482196,0,1077.9260147482196,-1.6262660451577631]
[]
["Total",null,null,null,null,null,null,null,{"$f":"SUM(I13:I19)","v":12804173.90467735},null,{"$f":"SUM(K13:K19)","v":12695006.36585268},{"$f":"SUM(L13:L19)","v":104466.55848320489},{"$f":"K21+L21","v":12799472.924335886},{"$f":"M21-I21","v":-4700.9803414642811}]
[]
["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":59,"n_rows":87,"n_cols":20,"rows_kept":87,"cut":false,"hidden":false,"merged":[[67,1,67,3],[16,5,16,7],[16,9,16,11],[61,1,61,3],[60,1,60,3],[17,3,18,3],[17,13,18,13],[17,14,18,14],[66,1,66,3],[3,1,3,11],[16,13,16,14],[10,3,10,14],[6,1,6,14],[7,1,7,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"},null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",8]
[]
[null,"Please refer to Separate file named - North Bay 2015 Bill Impacts - Appendix 2-W",null,null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
[]
[null,"Appendix 2-W"]
[null,"Bill Impacts"]
[]
[]
[null,"Customer Class:"]
[]
[null,"TOU / non-TOU:",null,"TOU"]
[]
[null,null,null,"Consumption",null,800," kWh"]
[]
[null,null,null,null,null,"Current Board-Approved",null,null,null,"Proposed",null,null,null,"Impact"]
[null,null,null,"Charge Unit",null,"Rate","Volume","Charge",null,"Rate","Volume","Charge",null,"$ Change","% Change"]
[null,null,null,null,null,"($)",null,"($)",null,"($)",null,"($)"]
[null,"Monthly Service Charge",null,null,null,null,1,{"$f":"G20*F20","v":0},null,null,1,{"$f":"K20*J20","v":0},null,{"$f":"L20-H20","v":0},{"$f":"IF((H20)=0,\"\",(N20/H20))","v":""}]
[null,"Smart Meter Rate Adder",null,null,null,null,1,{"$f":"G21*F21","v":0},null,null,1,{"$f":"K21*J21","v":0},null,{"$f":"L21-H21","v":0},{"$f":"IF((H21)=0,\"\",(N21/H21))","v":""}]
[null,null,null,null,null,null,1,0,null,null,1,{"$f":"K22*J22","v":0},null,{"$f":"L22-H22","v":0},{"$f":"IF((H22)=0,\"\",(N22/H22))","v":""}]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,null,null,null,null,null,1,0,null,null,1,0,null,0,""]
[null,"Distribution Volumetric Rate",null,null,null,null,{"$f":"$F$15","v":800},0,null,null,{"$f":"$F$15","v":800},0,null,0,""]
[null,"Smart Meter Disposition Rider",null,null,null,null,{"$f":"$F$15","v":800},0,null,null,{"$f":"$F$15","v":800},0,null,0,""]
[null,"LRAM & SSM Rate Rider",null,null,null,null,{"$f":"$F$15","v":800},0,null,null,800,0,null,0,""]
[null,null,null,null,null,null,{"$f":"$F$15","v":800},{"$f":"G29*F29","v":0},null,null,800,{"$f":"K29*J29","v":0},null,{"$f":"L29-H29","v":0},{"$f":"IF((H29)=0,\"\",(N29/H29))","v":""}]
[null,null,null,null,null,null,800,0,null,null,800,0,null,0,""]
[null,null,null,null,null,null,800,0,null,null,800,0,null,0,""]
[null,null,null,null,null,null,{"$f":"$F$15","v":800},0,null,null,800,0,null,0,""]
[null,null,null,null,null,null,800,0,null,null,800,0,null,0,""]
[null,null,null,null,null,null,800,0,null,null,800,0,null,0,""]
[null,null,null,null,null,null,800,0,null,null,800,0,null,0,""]
[null,"Sub-Total A (excluding pass through)",null,null,null,null,null,{"$f":"SUM(H20:H35)","v":0},null,null,null,{"$f":"SUM(L20:L35)","v":0},null,0,""]
[null,"Deferral/Variance Account Disposition Rate Rider",null,null,null,null,{"$f":"$F$15","v":800},{"$f":"G37*F37","v":0},null,null,{"$f":"$F$15","v":800},{"$f":"K37*J37","v":0},null,{"$f":"L37-H37","v":0},{"$f":"IF((H37)=0,\"\",(N37/H37))","v":""}]
[null,null,null,null,null,null,{"$f":"$F$15","v":800},{"$f":"G38*F38","v":0},null,null,{"$f":"$F$15","v":800},{"$f":"K38*J38","v":0},null,{"$f":"L38-H38","v":0},{"$f":"IF((H38)=0,\"\",(N38/H38))","v":""}]
[null,null,null,null,null,null,800,0,null,null,800,0,null,0,""]
[null,null,null,null,null,null,800,0,null,null,800,0,null,0,""]
[null,"Low Voltage Service Charge",null,null,null,null,800,{"$f":"G41*F41","v":0},null,null,800,{"$f":"K41*J41","v":0},null,{"$f":"L41-H41","v":0},{"$f":"IF((H41)=0,\"\",(N41/H41))","v":""}]
[null,"Line Losses on Cost of Power",null,null,null,{"$f":"IF(ISBLANK(D13)=TRUE, 0, IF(D13=\"TOU\", 0.64*$F$52+0.18*$F$53+0.18*$F$54, IF(AND(D13=\"non-TOU\", G56>0), F56,F55)))","v":9.2460000000000001E-2},{"$f":"$F$15*(1+$F$71)-$F$15","v":8},0.73968,null,{"$f":"0.64*$F$52+0.18*$F$53+0.18*$F$54","v":9.2460000000000001E-2},{"$f":"$F$15*(1+$J$71)-$F$15","v":8},0.73968,null,0,0]
[null,"Smart Meter Entity Charge",null,null,null,0.79,1,{"$f":"G43*F43","v":0.79},null,0.79,1,{"$f":"K43*J43","v":0.79},null,{"$f":"L43-H43","v":0}]
[null,"Sub-Total B - Distribution (includes Sub-Total A)",null,null,null,null,null,{"$f":"SUM(H37:H43)+H36","v":1.5296799999999999},null,null,null,{"$f":"SUM(L37:L43)+L36","v":1.5296799999999999},null,{"$f":"L44-H44","v":0},{"$f":"IF((H44)=0,\"\",(N44/H44))","v":0}]
[null,"RTSR - Network",null,null,null,null,{"$f":"F15*(1+F71)","v":808},{"$f":"G45*F45","v":0},null,null,{"$f":"F15*(1+J71)","v":808},{"$f":"K45*J45","v":0},null,0,""]
[null,"RTSR - Line and Transformation Connection",null,null,null,null,{"$f":"G45","v":808},{"$f":"G46*F46","v":0},null,null,{"$f":"K45","v":808},{"$f":"K46*J46","v":0},null,0,""]
[null,"Sub-Total C - Delivery (including Sub-Total B)",null,null,null,null,null,{"$f":"SUM(H44:H46)","v":1.5296799999999999},null,null,null,{"$f":"SUM(L44:L46)","v":1.5296799999999999},null,0,0]
[null,"Wholesale Market Service Charge (WMSC)",null,null,null,null,{"$f":"G46","v":808},{"$f":"G48*F48","v":0},null,null,{"$f":"K46","v":808},{"$f":"K48*J48","v":0},null,0,""]
[null,"Rural and Remote Rate Protection (RRRP)",null,null,null,null,{"$f":"G46","v":808},0,null,null,{"$f":"K46","v":808},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,{"$f":"F15","v":800},0,null,null,{"$f":"F15","v":800},0,null,0,""]
[null,"TOU - Off Peak",null,null,null,7.4999999999999997E-2,{"$f":"0.64*$F$15","v":512},38.4,null,7.4999999999999997E-2,{"$f":"G52","v":512},38.4,null,0,0]
[null,"TOU - Mid Peak",null,null,null,0.112,{"$f":"0.18*$F$15","v":144},16.128,null,0.112,{"$f":"G53","v":144},16.128,null,0,0]
[null,"TOU - On Peak",null,null,null,0.13500000000000001,{"$f":"0.18*$F$15","v":144},19.440000000000001,null,0.13500000000000001,{"$f":"G54","v":144},19.440000000000001,null,0,0]
[null,"Energy - RPP - Tier 1",null,null,null,8.5999999999999993E-2,{"$f":"IF(AND($T$1=1, F15>=600), 600, IF(AND($T$1=1, AND(F15<600, F15>=0)), F15, IF(AND($T$1=2, F15>=1000), 1000, IF(AND($T$1=2, AND(F15<1000, F15>=0)), F15))))","v":600},{"$f":"G55*F55","v":51.599999999999994},null,8.5999999999999993E-2,{"$f":"G55","v":600},{"$f":"K55*J55","v":51.599999999999994},null,0,0]
[null,"Energy - RPP - Tier 2",null,null,null,0.10100000000000001,{"$f":"IF(AND($T$1=1, F15>=600), F15-600, IF(AND($T$1=1, AND(F15<600, F15>=0)), 0, IF(AND($T$1=2, F15>=1000), F15-1000, IF(AND($T$1=2, AND(F15<1000, F15>=0)), 0))))","v":200},{"$f":"G56*F56","v":20.200000000000003},null,0.10100000000000001,{"$f":"G56","v":200},{"$f":"K56*J56","v":20.200000000000003},null,0,0]
[]
[null,"Total Bill on TOU (before Taxes)",null,null,null,null,null,{"$f":"SUM(H48:H54,H47)","v":75.497680000000003},null,null,null,{"$f":"SUM(L48:L54,L47)","v":75.497680000000003},null,{"$f":"L58-H58","v":0},{"$f":"IF((H58)=0,\"\",(N58/H58))","v":0}]
[null,"HST",null,null,null,0.13,null,{"$f":"H58*F59","v":9.814698400000001},null,0.13,null,{"$f":"L58*J59","v":9.814698400000001},null,0,0]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H58+H59","v":85.3123784},null,null,null,{"$f":"L58+L59","v":85.3123784},null,0,0]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H60*10%,2)","v":-8.5299999999999994},null,null,null,{"$f":"ROUND(-L60*10%,2)","v":-8.5299999999999994},null,0,0]
[null,"Total Bill on TOU (including OCEB)",null,null,null,null,null,{"$f":"H60+H61","v":76.782378399999999},null,null,null,{"$f":"L60+L61","v":76.782378399999999},null,0,0]
[]
[null,"Total Bill on RPP (before Taxes)",null,null,null,null,null,{"$f":"SUM(H56:H57,H48,H49:H52)","v":58.6},null,null,null,{"$f":"SUM(L56:L57,L48,L49:L52)","v":58.6},null,{"$f":"L64-H64","v":0},{"$f":"IF((H64)=0,\"\",(N64/H64))","v":0}]
[null,"HST",null,null,null,0.13,null,{"$f":"H64*F65","v":7.6180000000000003},null,0.13,null,{"$f":"L64*J65","v":7.6180000000000003},null,0,0]
[null,"Total Bill (including HST)",null,null,null,null,null,{"$f":"H64+H65","v":66.218000000000004},null,null,null,{"$f":"L64+L65","v":66.218000000000004},null,0,0]
[null,"Ontario Clean Energy Benefit 1",null,null,null,null,null,{"$f":"ROUND(-H66*10%,2)","v":-6.62},null,null,null,{"$f":"ROUND(-L66*10%,2)","v":-6.62},null,0,0]
[null,"Total Bill on RPP (including OCEB)",null,null,null,null,null,{"$f":"SUM(H66:H67)","v":59.598000000000006},null,null,null,{"$f":"SUM(L66:L67)","v":59.598000000000006},null,0,0]
[]
[]
[null,"Loss Factor (%)",null,null,null,0.01,null,null,null,0.01]
[]
["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."]

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[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2014-0099"}]
[null,null,null,null,null,null,null,"Exhibit:",1]
[]
[null,null,null,null,null,null,null,"Date:",{"$f":"'App.2-AA_Capital Projects'!$I$4","v":"2014-12-12"}]
[]
["Appendix 2-Y"]
["Summary of Impacts to Revenue Requirement"]
["from Transition to MIFRS"]
[]
[]
[]
["Revenue Requirement Component",null,null,2015,2015,"Difference","Reasons why the revenue requirement "]
[null,null,null,"MIFRS","CGAAP without policy changes",null,"component is different under"]
[]
["Closing NBV 2014",null,null,52531877.625888169,49145294.936468415,{"$f":"+D15-E15","v":3386582.6894197538},"Changes in Useful Lives / Componentization / Retirement of Assets"]
["Closing NBV 2015",null,null,57844414.933278203,51550225.469662771,6294189.4636154324,"Changes in Useful Lives / Componentization / Retirement of Assets"]
["Average NBV",null,null,{"$f":"(D15+D16)/2","v":55188146.279583186},{"$f":"(E15+E16)/2","v":50347760.203065589},{"$f":"(F15+F16)/2","v":4840386.0765175931}]
["Working Capital",null,null,8873296.2156506311,8873296.2406400014,-2.4989370256662369E-2]
["Rate Base",null,null,{"$f":"SUM(D17:D18)","v":64061442.495233819},{"$f":"SUM(E17:E18)","v":59221056.443705589},{"$f":"SUM(F17:F18)","v":4840386.0515282229}]
[null,null,null,null,null,{"$f":"+D20-E20","v":0}]
["Return on Rate Base",null,null,4025348.1910545696,3721198.9481152683,304149.2429393013,"Impact of changes to rate base"]
[null,null,null,null,null,0]
["OM&A",null,null,7004844,7004844,0]
["Depreciation",null,null,2569662.1967412103,3722365.1063828855,-1152702.9096416752,"Change in Useful Lives / Componentization"]
["PILs or Income Taxes",null,null,162510.24028283116,481584.08646497043,-319073.84618213924,"Impact of changes in depreciation, rate base, return on rate base"]
[null,null,null,null,null,0]
["Less: Revenue Offsets",null,null,-1153934.32,-1153934.32,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
["LEAP / Property Taxes",null,null,86576.25,{"$f":"D31","v":86576.25},0]
["Total Base Revenue Requirement",null,null,{"$f":"SUM(D21:D31)","v":12695006.558078611},{"$f":"SUM(E21:E31)","v":13862634.070963126},{"$f":"SUM(F21:F31)","v":-1167627.512884513}]
[]
[]
["Applicants must provide a summary of the dollar impacts of MIFRS 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  MIFRS as compared to CGAAP prior to capitalization and depreciation policy changes.  Applicants should explain the financial differences and may separate the differences arising from changes in capitalization and depreciation policy versus the adoption of IFRS.    "]

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[null,"File Number:",{"$f":"'App.2-Y_MIFRS Summary Impacts'!I1","v":"EB-2014-0099"}]
[null,"Exhibit:",8]
[]
[null,"Date:",{"$f":"'App.2-Y_MIFRS Summary Impacts'!I4","v":"2014-12-12"}]
["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,8]
[]
["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"]
["GENERAL SERVICE LESS THAN 50 KW"]
["GENERAL SERVICE 50 TO 2,999 KW"]
["GENERAL SERVICE 3,000 TO 4,999 KW"]
["UNMETERED SCATTERED LOAD"]
["SENTINEL LIGHTING"]
["STREET LIGHTING"]
["microFIT"]
[]
[]
[]
[]
[]
[]
[]
[]
["Once all blue shaded cells above are filled out, press the following button to create your tariff template"]
[]
[{"$f":"'[7]LDC Info'!E14","v":"North Bay Hydro Distribution Limited"}]
["TARIFF OF RATES AND CHARGES"]
[{"$f":"\"Effective and Implementation Date May 1, 2015\"","v":"Effective and Implementation Date May 1, 2015"}]
[]
["This schedule supersedes and replaces all previously"]
["approved schedules of Rates, Charges and Loss Factors"]
[{"$f":"EBNUMBER","v":0}]
[]
["RESIDENTIAL SERVICE CLASSIFICATION"]
[]
["This classification applies to an account taking electricity at 750 volts or less where the electricity is used exclusively in a separate metered living accommodation. Customers shall be residing in single-dwelling units that consist of a detached house or one unit of a semi-detached, duplex, triplex or quadruplex house, with a residential zoning. Separately metered dwellings within a town house complex or apartment building also qualify as residential customers. All customers are single-phase. 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,"$",16.850000000000001]
["Smart Meter Entity Charge",null,"$",0.79]
["Rate Rider for Recovery of Stranded Meter Assets - effective until April 30, 2016",null,"$",0.85]
["Distribution Volumetric Rate",null,"$/kWh",1.5100000000000001E-2]
["Low Voltage Service Rate",null,"$/kWh",4.0000000000000003E-5]
["Rate Rider for Disposition of Accounting Changes Under CGAAP Account 1576 - effective until April 30, 2016",null,"$/kWh",-7.1000000000000004E-3]
["Retail Transmission Rate - Network Service Rate",null,"$/kWh",7.6E-3]
["Retail Transmission Rate - Line and Transformation Connection Service Rate",null,"$/kWh",5.7000000000000002E-3]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Rate Rider for Disposition of Deferral/Variance Accounts (2015) - effective until April 30, 2016",null,"$/kWh",{"$f":"-0.0008","v":-8.0000000000000004E-4}]
["Rate Rider for Disposition of Global Adjustment Account (2015) - effective until April 30, 2016\nApplicable only for Non-RPP Customers",null,"$/kWh",1.8E-3]
["Rate Rider for LRAMVA Recovery - effective until April 30, 2016",null,"$/kWh",2.0000000000000001E-4]
[]
[]
[]
[]
["MONTHLY RATES AND CHARGES - Regulatory Component"]
[]
["Wholesale Market Service Rate",null,"$/kWh",4.4000000000000003E-3]
["Rural Rate Protection Charge",null,"$/kWh",1.2999999999999999E-3]
["Standard Supply Service - Administrative Charge (if applicable)",null,"$",0.25]
["GENERAL SERVICE LESS THAN 50 KW SERVICE CLASSIFICATION"]
[]
["This classification includes non residential accounts taking electricity at 750 volts or less where monthly average peak demand is less than, or is forecast to be less than, 50 kW. 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,"$",24.96]
["Smart Meter Entity Charge",null,"$",0.79]
["Rate Rider for Recovery of Stranded Meter Assets - effective until April 30, 2016",null,"$",1.91]
["Distribution Volumetric Rate",null,"$/kWh",1.9199999999999998E-2]
["Low Voltage Service Rate",null,"$/kWh",4.0000000000000003E-5]
["Rate Rider for Disposition of Accounting Changes Under CGAAP Account 1576 - effective until April 30, 2016",null,"$/kWh",-7.1000000000000004E-3]
["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 Disposition of Deferral/Variance Accounts (2015) - effective until April 30, 2016",null,"$/kWh",2.0000000000000001E-4]
["Rate Rider for Disposition of Global Adjustment Account (2015) - effective until April 30, 2016\nApplicable only for Non-RPP Customers",null,"$/kWh",1.8E-3]
["Rate Rider for LRAMVA Recovery - effective until April 30, 2016",null,"$/kWh",8.9999999999999998E-4]
[]
[]
[]
[]
["MONTHLY RATES AND CHARGES - Regulatory Component"]
[]
["Wholesale Market Service Rate",null,"$/kWh",4.4000000000000003E-3]
["Rural Rate Protection Charge",null,"$/kWh",1.2999999999999999E-3]
["Standard Supply Service - Administrative Charge (if applicable)",null,"$",0.25]
["GENERAL SERVICE 50 TO 2,999 KW SERVICE CLASSIFICATION"]
[]
["This classification includes non residential accounts where monthly average peak demand is equal to or greater than, or is forecast to be equal to or greater than, 50 kW but less than 3,000 kW. 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,null,343.63]
["Distribution Volumetric Rate",null,"$/kW",2.4213]
["Low Voltage Service Rate",null,"$/kW",1.4800000000000001E-2]
["Rate Rider for Disposition of Accounting Changes Under CGAAP Account 1576 - effective until April 30, 2016",null,"$/kW",-2.8834]
["Retail Transmission Rate - Network Service Rate",null,"$/kW",2.8420999999999998]
["Retail Transmission Rate - Line and Transformation Connection Service Rate",null,"$/kW",2.0308999999999999]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Rate Rider for Disposition of Deferral/Variance Accounts (2015) - effective until April 30, 2016",null,"$/kW",0.60070000000000001]
["Rate Rider for Disposition of Global Adjustment Account (2015) - effective until April 30, 2016\nApplicable only for Non-RPP Customers",null,"$/kW",0.72150000000000003]
["Rate Rider for LRAMVA Recovery - effective until April 30, 2016",null,"$/kW",7.6600000000000001E-2]
[]
[]
[]
[]
["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,"$",0.25]
["GENERAL SERVICE 3,000 TO 4,999 KW SERVICE CLASSIFICATION"]
[]
["This classification includes non residential accounts where monthly average peak demand is equal to or greater than, or is forecast to be equal to or greater than 3,000 kW but less than 5,000 kW. Further servicing details are available in the distributor’s Conditions of Service."]
["APPLICATION"]
[]
["The application of these rates and charges shall be in accordance with the Licence of the Distributor and any Code or Order of the Board, and amendments thereto as approved by the Board, which may be applicable to the administration of this schedule."]
["No rates and charges for the distribution of electricity and charges to meet the costs of any work or service done or furnished for the purpose of the distribution of electricity shall be made except as permitted by this schedule, unless required by the Distributor’s Licence or a Code or Order of the Board, and amendments thereto as approved by the Board, or as specified herein."]
["Unless specifically noted, this schedule does not contain any charges for the electricity commodity, be it under the Regulated Price Plan, a contract with a retailer or the wholesale market price, as applicable. In addition, the charges in the MONTHLY RATES AND CHARGES - Regulatory Component of this schedule do not apply to a customer that is an embedded wholesale market participant."]
["It should be noted that this schedule does not list any charges, assessments or credits that are required by law to be invoiced by a distributor and that are not subject to Board approval, such as the Debt Retirement Charge, the Global Adjustment, the Ontario Clean Energy Benefit and the HST."]
[]
["MONTHLY RATES AND CHARGES - Delivery Component"]
[]
["Service Charge",null,"$",6725.12]
["Distribution Volumetric Rate",null,"$/kW",1.1926000000000001]
["Low Voltage Service Rate",null,"$/kW",1.6299999999999999E-2]
["Rate Rider for Disposition of Accounting Changes Under CGAAP Account 1576 - effective until April 30, 2016",null,"$/kW",-3.7204999999999999]
["Retail Transmission Rate - Network Service Rate - Interval Metered",null,"$/kW",3.0146999999999999]
["Retail Transmission Rate - Line and Transformation Connection Service Rate - Interval Metered",null,"$/kW",2.2444999999999999]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Rate Rider for Disposition of Deferral/Variance Accounts (2015) - effective until April 30, 2016",null,"$/kW",1.1391]
["Rate Rider for Disposition of Global Adjustment Account (2015) - effective until April 30, 2016\nApplicable only for Non-RPP Customers",null,"$/kW",0.93100000000000005]
[]
[]
[]
[]
[]
["MONTHLY RATES AND CHARGES - Regulatory Component"]
[]
["Wholesale Market Service Rate",null,"$/kWh",4.4000000000000003E-3]
["Rural Rate Protection Charge",null,"$/kWh",1.2999999999999999E-3]
["Standard Supply Service - Administrative Charge (if applicable)",null,"$",0.25]
["UNMETERED SCATTERED LOAD SERVICE CLASSIFICATION"]
[]
["This classification includes accounts taking electricity at 750 volts or less where monthly average peak demand is less than, or is forecast to be less than, 50 kW and the consumption is unmetered. These connections include cable TV power packs, bus shelters, telephone booths, traffic lights, railway crossings, etc. The customer will provide detailed manufacturer information/documentation with regard to electrical demand/consumption of the proposed unmetered load. 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,"$",5.24]
["Distribution Volumetric Rate",null,"$/kWh",1.21E-2]
["Low Voltage Service Rate",null,"$/kWh",4.0000000000000003E-5]
["Rate Rider for Disposition of Accounting Changes Under CGAAP Account 1576 - effective until April 30, 2016",null,"$/kWh",-7.1000000000000004E-3]
["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 Disposition of Deferral/Variance Accounts (2015) - effective until April 30, 2016",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]
["SENTINEL LIGHTING SERVICE CLASSIFICATION"]
[]
["This classification refers to accounts that are an unmetered lighting load supplied to a sentinel light. 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.\n"]
[]
["MONTHLY RATES AND CHARGES - Delivery Component"]
[]
["Service Charge (per connection)",null,"$",5.09]
["Distribution Volumetric Rate",null,"$/kW",17.764199999999999]
["Low Voltage Service Rate",null,"$/kW",1.1599999999999999E-2]
["Rate Rider for Disposition of Accounting Changes Under CGAAP Account 1576 - effective until April 30, 2016",null,"$/kW",-2.3633999999999999]
["Retail Transmission Rate - Network Service Rate",null,"$/kW",2.1541000000000001]
["Retail Transmission Rate - Line and Transformation Connection Service Rate",null,"$/kW",1.6028]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Rate Rider for Disposition of Deferral/Variance Accounts (2015) - effective until April 30, 2016",null,"$/kW",-4.5312999999999999]
["Rate Rider for Disposition of Global Adjustment Account (2015) - effective until April 30, 2016\nApplicable only for Non-RPP Customers",null,"$/kW",0.59140000000000004]
[]
[]
[]
[]
[]
["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,"$",0.25]
["STREET LIGHTING SERVICE CLASSIFICATION"]
[]
["This classification is for roadway lighting with the Municipality. The consumption for this customer is based on the calculated connected load times the required lighting times established in the approved OEB street lighting load shape template. Further servicing details are available in the distributor’s Conditions of Service."]
["APPLICATION"]
[]
["The application of these rates and charges shall be in accordance with the Licence of the Distributor and any Code or Order of the Board, and amendments thereto as approved by the Board, which may be applicable to the administration of this schedule."]
["No rates and charges for the distribution of electricity and charges to meet the costs of any work or service done or furnished for the purpose of the distribution of electricity shall be made except as permitted by this schedule, unless required by the Distributor’s Licence or a Code or Order of the Board, and amendments thereto as approved by the Board, or as specified herein."]
["Unless specifically noted, this schedule does not contain any charges for the electricity commodity, be it under the Regulated Price Plan, a contract with a retailer or the wholesale market price, as applicable. In addition, the charges in the MONTHLY RATES AND CHARGES - Regulatory Component of this schedule do not apply to a customer that is an embedded wholesale market participant."]
["It should be noted that this schedule does not list any charges, assessments or credits that are required by law to be invoiced by a distributor and that are not subject to Board approval, such as the Debt Retirement Charge, the Global Adjustment, the Ontario Clean Energy Benefit and the HST."]
[]
["MONTHLY RATES AND CHARGES - Delivery Component"]
[]
["Service Charge (per connection)",null,"$",5.28]
["Distribution Volumetric Rate",null,"$/kW",28.258900000000001]
["Low Voltage Service Rate",null,"$/kW",1.14E-2]
["Rate Rider for Disposition of Accounting Changes Under CGAAP Account 1576 - effective until April 30, 2016",null,"$/kW",-2.5541]
["Retail Transmission Rate - Network Service Rate",null,"$/kW",2.1434000000000002]
["Retail Transmission Rate - Line and Transformation Connection Service Rate",null,"$/kW",1.5699000000000001]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Rate Rider for Disposition of Deferral/Variance Accounts (2015) - effective until April 30, 2016",null,"$/kW",-14.385999999999999]
["Rate Rider for Disposition of Global Adjustment Account (2015) - effective until April 30, 2016\nApplicable only for Non-RPP Customers",null,"$/kW",0.6391]
["Rate Rider for LRAMVA Recovery - effective until April 30, 2016",null,"$/kW",13.0327]
[]
[]
[]
[]
["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,"$",0.25]
["microFIT SERVICE CLASSIFICATION"]
[]
["This classification applies to an electricity generation facility contracted under the Ontario Power Authority's microFITprogram and connected to the distributor's distribution system. Further servicing details are available in the distributor's Condition of Service."]
["APPLICATION"]
[]
["The application of these rates and charges shall be in accordance with the Licence of the Distributor and any Code or Order of the Board, and amendments thereto as approved by the Board, which may be applicable to the administration of this schedule."]
["No rates and charges for the distribution of electricity and charges to meet the costs of any work or service done or furnished for the purpose of the distribution of electricity shall be made except as permitted by this schedule unless required by the Distributor's Licence or a Code or Order of the Board, and amendments thereto as approved by the Board, or as specified herein."]
["Unless specifically noted, this schedule does not contain any charges for the electricity commodity, be it under the Regulated Price Plan, a contract with a retailer or the wholesale market price, as applicable."]
["It should be noted that this schedule does not list any charges, assessments or credits that are required by law to be invoiced by a distributor and that are not subject to Board approval, such as the Debt Retirement Charge, the Global Adjustment, the Ontario Clean Energy Benefit and the HST."]
[]
["MONTHLY RATES AND CHARGES - Delivery Component"]
[]
["Service Charge",null,"$",5.4]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["ALLOWANCES"]
[]
["Transformer Allowance for Ownership - per kW of billing demand/month",null,"$",-0.6]
[]
[]
["Primary Metering Allowance for transformer losses – applied to measured demand and energy",null,"%",-1]
[]
["SPECIFIC SERVICE CHARGES"]
[]
["APPLICATION"]
[]
["The application of these rates and charges shall be in accordance with the Licence of the Distributor and any Code or Order of the Board, and amendments thereto as approved by the Board, which may be applicable to the administration of this schedule."]
[]
["No charges to meet the costs of any work or service done or furnished for the purpose of the distribution of electricity shall be made except as permitted by this schedule, unless required by the Distributor’s Licence or a Code or Order of the Board, and amendments thereto as approved by the Board, or as specified herein."]
[]
["It should be noted that this schedule does not list any charges, assessments or credits that are required by law to be invoiced by a distributor and that are not subject to Board approval, such as the Debt Retirement Charge, the Global Adjustment, the Ontario Clean Energy Benefit and the HST."]
[]
["Customer Administration"]
[]
["Returned cheque charge (plus bank charges)",null,"$",15]
["Legal letter charge",null,"$",15]
["Account set up charge/change of occupancy charge (plus credit agency costs if applicable)",null,"$",30]
["Special meter reads",null,"$",30]
["Meter dispute charge plus Measurement Canada fees (if meter found correct)",null,"$",30]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Non-Payment of Account"]
[]
["Late Payment – per month",null,"%",1.5]
["Late Payment – per annum",null,"%",19.559999999999999]
["Collection of account charge – no disconnection",null,"$",30]
["Disconnect/Reconnect at meter – during regular hours",null,"$",65]
["Disconnect/Reconnect at meter – after regular hours",null,"$",165]
["Service call – customer owned equipment",null,"$",30]
[]
["Specific Charge for Access to the Power Poles - $/pole/year",null,"$",22.35]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["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,"$/cust.",1.37]
["Distributor-consolidated billing monthly charge, per customer, per retailer",null,"$/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."]
[]
[]
["Total Loss Factor – Secondary Metered Customer < 5,000 kW",null,null,1.0470820043315514]
["Total Loss Factor – Primary Metered Customer < 5,000 kW",null,null,1.0366111842882357]

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["DISTRIBUTED GENERATION [DGEN]","Embedded Distributor",{"$f":"COUNTA(B1:B17)","v":4},null,null,null,null,null,"A Standby Service Charge will be applied for a month where standby power is not provided. The applicable rate is the approved Distribution Volumetric Rate of the applicable service class and is applied to gross metered demand or contracted amount, whichever is greater. A monthly administration charge of $200, for simple metering arrangements, or $500, for complex metering arrangements, will also be applied.",null,null,"Loss Factors",null,"Units","Units1","Units2",null,null,null,null,null,null,null,null,null,"Account History","Account set up charge/change of occupancy charge (plus credit agency costs if applicable)","Total Loss Factor – Embedded Distributor – Hydro One Networks Inc.",null,null,null,null,null,null,null,null,null,"Algoma Power Inc.","Algoma Power Inc.",null,"DISTRIBUTED GENERATION [DGEN]","kW",null,null,null,"Sub-Total:  Delivery (Distribution and Retail Transmission)"]
["EMBEDDED DISTRIBUTOR","General Service 3,000 to 4,999 kW",null,null,null,null,null,null,"Distribution Volumetric Rate",null,null,"Total Loss Factor – Primary Metered Customer",null,"$","$/kWh","$",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 Volumetric Rate - $/kW of contracted amount",null,null,"Total Loss Factor – Primary Metered Customer < 5,000 kW",null,"$/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,"Distribution Wheeling Service Rate",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,"Electricity Rate",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,"Electricity Rate - All Additional kWh",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":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE - INSTITUTIONAL",null,null,null,null,null,null,null,"Electricity Rate - First 250 kWh",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Burlington Hydro Inc.","Burlington Hydro Inc.",null,"GENERAL SERVICE - INSTITUTIONAL","kW"]
["GENERAL SERVICE 1,000 TO 2,999 KW",null,null,null,null,null,null,null,"Electricity Rate -All Additional kWh",null,null,"Total Loss Factor – Secondary Metered Customer > 5,000 kW",null,null,null,null,null,null,null,null,null,null,"VC_Rate_Rider_",null,null,"Charge to certify cheque","Collection of account charge – no disconnection - during regular business hours","Total Loss Factor – Secondary Metered Customer > 5,000 kW",null,null,null,null,null,null,null,null,null,"Cambridge and North Dumfries Hydro Inc.","Cambridge and North Dumfries Hydro Inc.",null,"GENERAL SERVICE 1,000 TO 2,999 KW","kW",null,null,null,"Total Bill on RPP (before taxes)",null,null,null,null,null,null,null,{"$f":"AZ8-AW8","v":0}]
["GENERAL SERVICE 1,000 TO 4,999 KW",null,null,null,null,null,null,null,"Electricity Rate First 1,000 kWh",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 - INTERVAL METERS",null,null,null,null,null,null,null,"Electricity Rate First 25,000 kWh",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":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 1,000 TO 4,999 KW (CO-GENERATION)",null,null,null,null,null,null,null,"Electricity Rate First 6,000 kWh",null,null,"Distribution Loss Factor - Primary Metered Customer < 5,000 kW",null,null,null,null,null,null,null,null,null,null,"RTSR_Network",null,null,"Credit check (plus credit agency costs)","Credit Card Convenience Charge",null,null,null,null,null,null,null,null,null,null,"Chapleau Public Utilities Corporation","Canadian Niagara Power Inc. - Port Colborne Hydro Inc.",null,"GENERAL SERVICE 1,000 TO 4,999 KW","kW",null,null,null,"Ontario Clean Energy Benefit (OCEB)",null,null,{"$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":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 1,500 TO 4,999 KW",null,null,null,null,null,null,null,"Electricity Rate Next 1,500 kWh",null,null,"Distribution Loss Factor - Primary Metered Customer > 5,000 kW",null,null,null,null,null,null,null,null,null,null,"RTSR_Connection",null,null,"Credit reference Letter","Disconnect/Reconnect at meter – after regular hours",null,null,null,null,null,null,null,null,null,null,"Clinton Power Corporation","Centre Wellington Hydro Ltd.",null,"GENERAL SERVICE 1,500 TO 4,999 KW","kW",null,null,null,"Total Bill on RPP (including OCEB)",null,null,{"$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,"General Service 1,500 to 4,999 kW customer",null,null,null,null,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",null,null,null,null,null,null,null,"General Service 50 to 1,499 kW customer",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,{"$f":"AZ14-AW14","v":0}]
["GENERAL SERVICE 3,000 TO 4,999 KW - INTERMEDIATE USE",null,null,null,null,null,null,null,"General Service Large Use customer",null,null,"Total Loss Factor – Embedded Distributor – Hydro One Networks Inc.",null,null,null,null,null,null,null,null,null,null,"RTSR_Connection_Interval",null,null,"Credit Reference/credit check (plus credit agency costs)","Disconnect/Reconnect at pole – after regular hours",null,null,null,null,null,null,null,null,null,null,"E.L.K. Energy Inc.","COLLUS Power Corporation",null,"GENERAL SERVICE 3,000 TO 4,999 KW - INTERVAL METERED","kW",null,null,null,"HST",null,null,{"$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":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 3,000 TO 4,999 KW - INTERVAL METERED",null,null,null,null,null,null,null,"Green Energy Act Initiatives Funding Adder - effective until the date of the next cost of service-based rate order",null,null,null,null,null,null,null,null,null,null,null,null,null,"RTSR_Network_Interval_GR1000kW",null,null,"Dispute Test – Commercial self contained -- MC","Disconnect/Reconnect at pole – during regular hours",null,null,null,null,null,null,null,null,null,null,"Enersource Hydro Mississauga Inc.","Cooperative Hydro Embrun Inc.",null,"GENERAL SERVICE 3,000 TO 4,999 KW - TIME OF USE","kW",null,null,null,"Total Bill (including HST)",null,null,{"$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 - TIME OF USE",null,null,null,null,null,null,null,"Green Energy Act Plan Funding Adder",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",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,"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 - INTERVAL METERS",null,null,null,null,null,null,null,"Green Energy Act Plan Funding Adder - effective April 1, 2014 until March 31, 2015",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 - NON INTERVAL METERS",null,null,null,null,null,null,null,"ICM Rate Rider (2014) - in effect until the effective date of the next cost of service rates",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",null,null,null,null,null,null,null,"Low Voltage Service Charge",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 - INTERVAL METERED",null,null,null,null,null,null,null,"Low Voltage Service Rate",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,"Low Voltage Volumetric Rate",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",null,null,null,null,null,null,null,"LRAM Rate Rider - Effective Until April 30, 2015",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 - INTERVAL METERED",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,"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 - TIME OF USE","January",null,null,null,null,null,null,"Monthly Distribution Wheeling Service Rate - Dedicated LV Line",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","February",null,null,null,null,null,null,"Monthly Distribution Wheeling Service Rate - Hydro One Networks",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 - INTERVAL METERED","March",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,"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 - TIME OF USE","April",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,"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 (COGENERATION)","May",null,null,null,null,null,null,"Rate Rider for Application of Tax Change - effective until April 30, 2015",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 (FORMERLY TIME OF USE)","June",null,null,null,null,null,null,"Rate Rider for Application of Tax Change - effective until December 31, 2014",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 Application of Tax Change (2014) - effective until April 30, 2015",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 Application of Tax Change (per connection) - effective until April 30, 2015",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","September",null,null,null,null,null,null,"Rate Rider for CGAAP Accounting Changes (2013) - effective until April 30, 2017",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 - INTERVAL METERED","October",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,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 Deferral/Variance Account Disposition – effective until April 30, 2015",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 Deferral/Variance Account Disposition (2012) - effective until April 30, 2016",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 Deferral/Variance Account Disposition (2013) - effective until April 30, 2014",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 Deferral/Variance Account Disposition (2014) - effective until April 28, 2016",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 Deferral/Variance Account Disposition (2014) - effective until April 30, 2015",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",null,null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition (2014) - effective until Decembeer 31, 2015",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 - INTERVAL METERED",null,null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition (2014) - effective until December 30, 2015",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 Deferral/Variance Account Disposition (2014) - effective until December 31, 2014",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 GREATER THAN 50 kW - WMP",null,null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition (2014) - effective until December 31, 2015",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 1,000 TO 4,999 KW",null,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,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 GENERAL SERVICE > 50 KW CUSTOMERS)",null,null,null,null,null,null,null,"Rate Rider for Disposition of Accounting Changes Under CGAAP Account 1576 - effective until April 30, 2016",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 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 (2010) - effective until December 31, 2014",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",null,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,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 - SINGLE PHASE ENERGY-BILLED [G1]",null,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,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 - THREE PHASE ENERGY-BILLED [G3]",null,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,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 - TRANSMISSION CLASS ENERGY-BILLED [T]",null,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,"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 LESS THAN 50 KW - URBAN ENERGY-BILLED [UG]",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,"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 SINGLE PHASE - G1",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until August 31, 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"]
["GENERAL SERVICE THREE PHASE - G3",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,"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 USERS",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,"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"]
["INTERMEDIATE WITH SELF GENERATION",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,"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",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until January 31, 2014",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 - 3TS",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,"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 - FORD ANNEX",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - Applicable only to Wholesale Market Participants - 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 - REGULAR",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,"Specific Charge for Access to the Power Poles - $/pole/year",null,null,null,null,null,null,null,null,null,null,"PowerStream Inc.","Northern Ontario Wires Inc.",null,"LARGE USE","kW"]
["LARGE USE > 5000 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Specific Charge for Bell Canada Access to the Power Poles – per pole/year",null,null,null,null,null,null,null,null,null,null,"PUC Distribution Inc.","Oakville Hydro Electricity Distribution Inc.",null,"microFIT","$"]
["microFIT",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until April 30, 2015, not applicable to Wholesale Market Participants",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",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,"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 - HENSALL",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until August 31, 2014",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 - HIGH DENSITY [R1]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until December 31, 2014",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 - LOW DENSITY [R2]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until May 31, 2014",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 - MEDIUM DENSITY [R1]",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,"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 - NORMAL DENSITY [R2]",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,"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 - TIME OF USE",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferred PILs Variance Account 1562 (2012) - effective until April 30, 2016",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 - URBAN [UR]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferred PILs Variance Account 1562 (2nd Installment - 2012) - effective until April 30, 2016",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 REGULAR",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,"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 Deferred PILs Variance Account 1562 (per connection) (2012) - 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,"Welland Hydro-Electric System Corp.","Rideau St. Lawrence Distribution Inc.",null,"RESIDENTIAL SUBURBAN","kWh"]
["RESIDENTIAL SUBURBAN SEASONAL",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,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 SUBURBAN YEAR ROUND",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,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",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,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"]
["RESIDENTIAL URBAN YEAR-ROUND",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,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",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,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 - HIGH DENSITY [R3]",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,null,null,null,null,null,null,null,null,null,null,null,"Woodstock Hydro Services Inc.","Veridian Connections Inc.",null,"SEASONAL RESIDENTIAL","kWh"]
["SEASONAL RESIDENTIAL - NORMAL DENSITY [R4]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until January 31, 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,null,"Veridian Connections Inc. - Gravenhurst",null,"SENTINEL LIGHTING","kW"]
["SENTINEL LIGHTING",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,null,"Wasaga Distribution Inc.",null,"SMALL COMMERCIAL AND USL - PER CONNECTION","kW"]
["SMALL COMMERCIAL AND USL - PER CONNECTION",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) Applicable only for Non-RPP Customers - effective until August 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,"Waterloo North Hydro Inc.",null,"SMALL COMMERCIAL AND USL - PER METER","kW"]
["SMALL COMMERCIAL AND USL - PER METER",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) Applicable only to Non-RPP Customers - effective until August 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,"Welland Hydro-Electric System Corp.",null,"STANDARD A GENERAL SERVICE AIR ACCESS","kW"]
["STANDARD A GENERAL SERVICE AIR ACCESS",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,null,"Wellington North Power Inc.",null,"STANDARD A GENERAL SERVICE ROAD/RAIL","kW"]
["STANDARD A GENERAL SERVICE ROAD/RAIL",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,null,"West Coast Huron Energy Inc.",null,"STANDARD A RESIDENTIAL AIR ACCESS","kW"]
["STANDARD A GRID CONNECTED",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 and excluding Wholesale Market Participants",null,null,null,null,null,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"]
["STANDARD A RESIDENTIAL AIR ACCESS",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,"Westario Power Inc.",null,"STANDBY - GENERAL SERVICE 1,000 - 5,000 KW","kW"]
["STANDARD A RESIDENTIAL ROAD/RAIL",null,null,null,null,null,null,null,"Rate Rider For Disposition of Global Adjustment Sub-Account (2013) - effective until August 31, 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,null,"Whitby Hydro Electric Corporation",null,"STANDBY - GENERAL SERVICE 50 - 1,000 KW","kW"]
["STANDBY - GENERAL SERVICE 1,000 - 5,000 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until December 31, 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,null,"Woodstock Hydro Services Inc.",null,"STANDBY - LARGE USE","kW"]
["STANDBY - GENERAL SERVICE 50 - 1,000 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until May 31, 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,null,null,null,"STANDBY DISTRIBUTION SERVICE","kW"]
["STANDBY - LARGE USE",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2014. Applicable only for Non-RPP - Class B 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,"STANDBY POWER - APPROVED ON AN INTERIM BASIS","kW"]
["STANDBY DISTRIBUTION SERVICE",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 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,null,null,null,"STANDBY POWER GENERAL SERVICE 1,500 TO 4,999 KW","kW"]
["STANDBY POWER",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2014. Applicable only for Non-RPP Customers - Class A 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,"STANDBY POWER GENERAL SERVICE 50 TO 1,499 KW","kW"]
["STANDBY POWER - APPROVED ON AN INTERIM BASIS",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2014. Applicable only for Non-RPP Customers - Interval Metered",null,null,null,null,null,null,null,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 GENERAL SERVICE 1,500 TO 4,999 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2014. Applicable only for Non-RPP Customers - Non Interval Metered",null,null,null,null,null,null,null,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"]
["STANDBY POWER GENERAL SERVICE 50 TO 1,499 KW",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,null,null,"STREET LIGHTING","kWh"]
["STANDBY POWER GENERAL SERVICE LARGE USE",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,null,null,"SUB TRANSMISSION [ST]","kW"]
["STREET LIGHTING",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Hisotrical Smart Meter Costs - effective until April 30, 2017",null,null,null,null,null,null,null,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"]
["SUB TRANSMISSION [ST]",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,null,null,"URBAN GENERAL SERVICE DEMAND BILLED (50 KW AND ABOVE) [UGD]","kW"]
["UNMETERED SCATTERED LOAD",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,null,null,"URBAN GENERAL SERVICE ENERGY BILLED (LESS THAN 50 KW) [UGE]","kWh"]
["URBAN GENERAL SERVICE DEMAND BILLED (50 KW AND ABOVE) [UGD]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until August 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,"WESTPORT SEWAGE TREATMENT PLANT","kW"]
["URBAN GENERAL SERVICE ENERGY BILLED (LESS THAN 50 KW) [UGE]",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,null,null,"YEAR-ROUND RESIDENTIAL - R2","kWh"]
["WESTPORT SEWAGE TREATMENT PLANT",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until December 31, 2014"]
["YEAR-ROUND RESIDENTIAL - R2",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,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until December 31, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until December 31, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until October 31, 2014"]
[null,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,"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,"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,"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,"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,"Rate Rider for Disposition of Stranded Meter costs - effective until April 30, 2015"]
[null,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,"Rate Rider for Disposition of Stranded Meter Costs - effective until April 30, 2017"]
[null,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,"Rate Rider for Global Adjustment Sub-Account Disposition \n Applicable only for Non-RPP Customers – effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub-Account Disposition (2014) - effective until April 28, 2016 Applicable only for Non-RPP Customers"]
[null,null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub-Account Disposition (2014) - effective until April 30, 2015 Applicable only for Non-RPP Customers"]
[null,null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub-Account Disposition (2014) - effective until December 30, 2015 Applicable only for Non-RPP Customers"]
[null,null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub-Account Disposition (2014) - effective until December 31, 2014 Applicable only for Non-RPP Customers"]
[null,null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub-Account Disposition (2014) - effective until December 31, 2015 Applicable only for Non-RPP Customers"]
[null,null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub-Account Disposition (2014) - effective until December, 2015 Applicable only for Non-RPP Customers"]
[null,null,null,null,null,null,null,null,"Rate Rider for Incremental Capital - Distribution Volumetric - effective until April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Incremental Capital - Service Charge - effective until April 30, 2016"]
[null,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,"Rate Rider for Lost Revenue Adjustment Mechanism Variance Account (LRAMVA) Recovery \n (2012 CDM Activities) - effective until April 30, 2015"]
[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 CGAAP/CWIP Differential - in effect until December 31, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Foregone Revenue - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Forgone Revenue - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Forgone Revenue - effective until December 31, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Green Energy Act related costs - effective until December 31, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Incremental Capital (2013) - 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 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 (2013) (per connection)- 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 Incremental Capital Costs"]
[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)/Shared Savings Mechanism (SSM) (2012) - effective until August 31, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (2013) - effective until December 31, 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) (pre-2011 CDM Activities) - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM) (pre-2011 CDM Activities) (2013) - 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"]
[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) (2012) - effective until August 31, 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 Variance Account (LRAMVA) (2014) - effective until April 30, 2015"]
[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 - effective until the effective date of the next cost of service-based rate order, or October 31, 2017, whichever occurs earlier"]
[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 Storm Damage Costs - effective until August 31, 2017"]
[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, 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 April 30, 2017"]
[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 August 31, 2017"]
[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 May 31, 2014"]
[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 April 30, 2016"]
[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 Stranded Meter Cost Recovery - effective until April 30, 2017"]
[null,null,null,null,null,null,null,null,"Rate Rider for Tax Change"]
[null,null,null,null,null,null,null,null,"Rate Rider for Tax Change - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Tax Change (2014) - effective until April 30, 2015"]
[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 or Remote Electricity Rate Protection Charge (RRRP)"]
[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,"Service Charge (per light)"]
[null,null,null,null,null,null,null,null,"Smart Grid Funding Adder (2014) - in effect until December 31, 2014"]
[null,null,null,null,null,null,null,null,"Smart Meter Disposition Rider"]
[null,null,null,null,null,null,null,null,"Smart Meter Entity Charge"]
[null,null,null,null,null,null,null,null,"Smart Meter Incremental Revenue Requirement Rate Rider"]
[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 based on the applicable General Service 50 to 4,999 kW or Large Use Distribution Volumetric Charge applied to the contracted amount (e.g. Nameplate rating of 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 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."]

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[null,"CGAAP","CGAAP","CGAAP","MIFRS","USGAAP","ASPE","ASPE","ASPE"]
[null,"N/A",2012,2013,null,null,"N/A",2012,2013]
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["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"]
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["App.2-CJ_CGAAP_DepExp_2012","n","n","n","x","n","n","n","n"]
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["App.2-DA_Overhead","n","n","n","x","n","n","n","n"]
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["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"]
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["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"]
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["App.2-W_Bill Impacts","x","x","x","x","x","x","x","x"]
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["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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