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{"sheet":"App.2-EE_Account 1576 (2013)","index":0,"n_rows":39,"n_cols":10,"rows_kept":39,"cut":false,"hidden":false,"merged":[[39,0,39,9],[44,0,45,8],[4,0,4,9],[17,1,18,9],[23,1,23,9],[29,6,30,7],[29,8,30,8],[33,0,33,9],[37,0,37,7],[0,0,0,8],[1,0,1,8],[2,0,2,8],[6,0,6,8],[12,1,12,9]]}
["Appendix 2-EE"]
["Account 1576 - Accounting Changes under CGAAP"]
["2013 Changes in Accounting Policies under CGAAP"]
[]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013"]
[]
[]
[]
[null,"2011 Rebasing Year",2012,2013,2014,"2015 Rebasing Year",2016,2017,2018,2019]
["Reporting Basis","CGAAP","IRM","IRM","IRM","CGAAP - ASPE","IRM","IRM","IRM","IRM"]
["Forecast vs. Actual Used in Rebasing Year","Forecast","Actual","Actual","Forecast","Forecast"]
[null,null,null,null,"$","$","$","$","$","$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1",null,null,298866239,{"$f":"+D17","v":318306260.33000004}]
["            Net Additions - Note 4",null,null,{"$f":"D21+1789453.73","v":30483745.73},{"$f":"E21+1585573","v":30297489}]
["            Net Depreciation (amounts should be negative) - Note 4",null,null,{"$f":"D22+1143080.39-173658.35-74899.44","v":-11043724.399999999},{"$f":"E22+739671-173658","v":-11472593}]
["            Closing net PP&E (1)",null,null,{"$f":"D14+D15+D16","v":318306260.33000004},{"$f":"E14+E15+E16","v":337131156.33000004}]
[]
["PP&E Values under revised CGAAP (Starts from 2013)"]
["            Opening net PP&E  - Note 1",null,null,298866239,{"$f":"+D23","v":315622284}]
["            Net Additions - Note 4",null,null,28694292,28711916]
["            Net Depreciation (amounts should be negative) - Note 4",null,null,-11938247,-12038606]
["            Closing net PP&E (2)",null,null,{"$f":"SUM(D20:D22)","v":315622284},{"$f":"SUM(E20:E22)","v":332295594}]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,null,{"$f":"D17-D23","v":2683976.3300000429},{"$f":"E17-E23","v":4835562.3300000429}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,{"$f":"IF(ISERROR(E25), 0, E25)","v":4835562.3300000429},null,"WACC",7.2099999999999997E-2]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,{"$f":"E25*I29*I30","v":1045932.1319790093},"# of years of rate rider disposition period",null,3]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,{"$f":"F29+F30","v":5881494.4619790521}]
[]
["Notes:"]
["1  For an applicant that made the capitalization and depreciation expense accounting policy changes on January 1, 2013, the PP&E values as of January 1, 2013 under both former CGAAP and revised CGAAP should be the same. "]
["2 Return on rate base associated with Account 1576 balance is calculated as:"]
["     the variance account opening balance as of 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":1,"n_rows":87,"n_cols":7,"rows_kept":87,"cut":false,"hidden":false,"merged":[[0,0,0,6],[1,0,1,6],[3,0,3,6],[4,0,4,6],[5,0,5,5],[48,0,48,6],[49,0,49,6],[8,0,8,6],[9,0,9,6],[6,0,6,5]]}
["Appendix 2-FA"]
["Renewable Generation Connection Investment Summary (over the rate setting period)"]
[]
["Enter the details of the Renewable Generation Connection projects as described in Section 2.5.2.5 of the Filing Requirements."]
["All costs entered on this page will be transferred to the appropriate cells in the appendices that follow."]
["For Part A, Renewable Enabling Improvements (REI), these amounts will be transferred to Appendix 2 - FB"]
["For Part B, Expansions, these amounts will be transferred to Appendix 2 - FC"]
[]
["If there are more than five projects proposed to be in-service in a certain year, please amend the tables below and ensure that the formulae for the Total Amounts in any given rate year are updated."]
["Based on the current methodology and allocation, amounts allocated represent 6% for REI Connection Investments and 17% for Expansion Investments. (pg 15, EB-2009-0349)"]
[]
[]
["Part A"]
["REI Investments (Direct Benefit at 6%)",null,2015,2016,2017,2018,2019]
["Project 1"]
["Name: OPA FIT/MicroFIT Program Management"]
["Capital Costs"]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,117500,122500,110000,110000,110000]
[]
["Project 2"]
["Name: Maintenance of Connected REG Infrastructure"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,70000,76000,82000,88000,94000]
[]
["Project 3"]
["Name: Remote Monitoring and Control of  REG"]
["Capital Costs",null,180000,180000,180000,180000,180000]
["OM&A (Start-Up)",null,{"$f":"0.05*C29","v":9000},{"$f":"0.05*D29","v":9000},9000,9000,9000]
["OM&A (Ongoing)"]
[]
["Project 4"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 5"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C41,C35,C29,C23,C17)","v":180000},{"$f":"SUM(D41,D35,D29,D23,D17)","v":180000},180000,180000,180000]
["Total OM&A (Start-Up)",null,{"$f":"SUM(C42,C36,C30,C24,C18)","v":9000},9000,9000,9000,9000]
["Total OM&A (Ongoing)",null,{"$f":"SUM(C43,C37,C31,C25,C19)","v":187500},198500,192000,198000,204000]
[]
["Appendix 2-FA"]
["Renewable Generation Connection Investment Summary (over the rate setting period)"]
[]
[]
["Part B"]
["Expansion Investments (Direct Benefit at 17%)",null,2015,2016,2017,2018,2019]
["Project 1"]
["Name: Transformer Replacement"]
["Capital Costs",null,60000,60000,60000,60000,60000]
["OM&A (Start-Up)",null,{"$f":"0.1*C57","v":6000},{"$f":"0.1*D57","v":6000},6000,6000,6000]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 2"]
["Name: Rebuilding Existing Line"]
["Capital Costs",null,38000,10000,12000,14000,16000]
["OM&A (Start-Up)",null,{"$f":"0.1*C63","v":3800},{"$f":"0.1*D63","v":1000},1200,1400,1600]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 3"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 4"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 5"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C81,C75,C69,C63,C57)","v":98000},{"$f":"SUM(D81,D75,D69,D63,D57)","v":70000},72000,74000,76000]
["Total OM&A (Start-Up)",null,{"$f":"SUM(C82,C76,C70,C64,C58)","v":9800},7000,7200,7400,7600]
["Total OM&A (Ongoing)",null,{"$f":"SUM(C83,C77,C71,C65,C59)","v":0},0,0,0,0]

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["Appendix 2-FB"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part A of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["Rate Riders are not calculated for Test Year as these assets and costs are already in the distributor's rate base/revenue requirement."]
[]
[null,null,null,"2015Test Year",null,null,2016,null,null,2017,2016,null,2018,null,null,2019]
[null,null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94]
["Net Fixed Assets (average)",null,null,{"$f":"D75","v":87000},{"$f":"D11*E10","v":5220},{"$f":"D11*F10","v":81780},{"$f":"E75","v":255000},{"$f":"G11*H10","v":15300},{"$f":"G11*I10","v":239700},{"$f":"F75","v":411000},{"$f":"J11*K10","v":24660},{"$f":"J11*L10","v":386340},{"$f":"G75","v":555000},{"$f":"M11*N10","v":33300},{"$f":"M11*O10","v":521699.99999999994},{"$f":"H75","v":687000},{"$f":"P11*Q10","v":41220},{"$f":"P11*R10","v":645780}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C47","v":187500},{"$f":"D12","v":187500},null,{"$f":"'App.2-FA Proposed REG Invest.'!D47","v":198500},{"$f":"G12","v":198500},null,{"$f":"'App.2-FA Proposed REG Invest.'!E47","v":192000},{"$f":"J12","v":192000},null,{"$f":"'App.2-FA Proposed REG Invest.'!F47","v":198000},{"$f":"M12","v":198000},null,{"$f":"'App.2-FA Proposed REG Invest.'!G47","v":204000},{"$f":"P12","v":204000}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C46","v":9000},{"$f":"D13*E10","v":540},{"$f":"D13*F10","v":8460},{"$f":"'App.2-FA Proposed REG Invest.'!D46","v":9000},{"$f":"G13*H10","v":540},{"$f":"G13*I10","v":8460},{"$f":"'App.2-FA Proposed REG Invest.'!E46","v":9000},{"$f":"J13*K10","v":540},{"$f":"J13*L10","v":8460},{"$f":"'App.2-FA Proposed REG Invest.'!F46","v":9000},{"$f":"M13*N10","v":540},{"$f":"M13*O10","v":8460},{"$f":"'App.2-FA Proposed REG Invest.'!G46","v":9000},{"$f":"P13*Q10","v":540},{"$f":"P13*R10","v":8460}]
["WCA",0.13,null,null,{"$f":"(E12+E13)*$B$14","v":24445.200000000001},{"$f":"F13*$B$14","v":1099.8},null,{"$f":"(H12+H13)*$B$14","v":25875.200000000001},{"$f":"I13*$B$14","v":1099.8},null,{"$f":"(K12+K13)*$B$14","v":25030.2},{"$f":"L13*$B$14","v":1099.8},null,{"$f":"(N12+N13)*$B$14","v":25810.2},{"$f":"O13*$B$14","v":1099.8},null,{"$f":"(Q12+Q13)*$B$14","v":26590.2},{"$f":"R13*$B$14","v":1099.8}]
["Rate Base",null,null,null,{"$f":"SUM(E11+E14)","v":29665.200000000001},{"$f":"SUM(F11+F14)","v":82879.8},null,{"$f":"SUM(H11+H14)","v":41175.199999999997},{"$f":"SUM(I11+I14)","v":240799.8},null,{"$f":"SUM(K11+K14)","v":49690.2},{"$f":"SUM(L11+L14)","v":387439.8},null,{"$f":"SUM(N11+N14)","v":59110.2},{"$f":"SUM(O11+O14)","v":522799.79999999993},null,{"$f":"SUM(Q11+Q14)","v":67810.2},{"$f":"SUM(R11+R14)","v":646879.80000000005}]
[null,null,null,{"$f":"+D11/25/2","v":1740}]
[]
["Deemed ST Debt",0.04,null,null,{"$f":"E15*$B$18","v":1186.6079999999999},{"$f":"F15*$B$18","v":3315.192},null,{"$f":"H15*$B$18","v":1647.0079999999998},{"$f":"I15*$B$18","v":9631.9920000000002},null,{"$f":"K15*$B$18","v":1987.6079999999999},{"$f":"L15*$B$18","v":15497.592000000001},null,{"$f":"N15*$B$18","v":2364.4079999999999},{"$f":"O15*$B$18","v":20911.991999999998},null,{"$f":"Q15*$B$18","v":2712.4079999999999},{"$f":"R15*$B$18","v":25875.192000000003}]
["Deemed LT Debt",0.56000000000000005,null,null,{"$f":"E15*$B$19","v":16612.512000000002},{"$f":"F15*$B$19","v":46412.688000000009},null,{"$f":"H15*$B$19","v":23058.112000000001},{"$f":"I15*$B$19","v":134847.88800000001},null,{"$f":"K15*$B$19","v":27826.512000000002},{"$f":"L15*$B$19","v":216966.288},null,{"$f":"N15*$B$19","v":33101.712},{"$f":"O15*$B$19","v":292767.88799999998},null,{"$f":"Q15*$B$19","v":37973.712},{"$f":"R15*$B$19","v":362252.68800000008}]
["Deemed Equity",0.4,null,null,{"$f":"E15*$B$20","v":11866.080000000002},{"$f":"F15*$B$20","v":33151.920000000006},null,{"$f":"H15*$B$20","v":16470.079999999998},{"$f":"I15*$B$20","v":96319.92},null,{"$f":"K15*$B$20","v":19876.080000000002},{"$f":"L15*$B$20","v":154975.92000000001},null,{"$f":"N15*$B$20","v":23644.080000000002},{"$f":"O15*$B$20","v":209119.91999999998},null,{"$f":"Q15*$B$20","v":27124.080000000002},{"$f":"R15*$B$20","v":258751.92000000004}]
[]
["ST Interest",2.1600000000000001E-2,null,null,{"$f":"E18*$B22","v":25.630732800000001},{"$f":"F18*$B22","v":71.608147200000005},null,{"$f":"H18*$B22","v":35.575372799999997},{"$f":"I18*$B22","v":208.05102720000002},null,{"$f":"K18*$B22","v":42.932332800000005},{"$f":"L18*$B22","v":334.74798720000001},null,{"$f":"N18*$B22","v":51.071212799999998},{"$f":"O18*$B22","v":451.69902719999999},null,{"$f":"Q18*$B22","v":58.588012800000001},{"$f":"R18*$B22","v":558.90414720000012}]
["LT Interest",6.0728710462287103E-2,null,null,{"$f":"E19*$B23","v":1008.8564312992702},2818.5826913284677,null,{"$f":"H19*$B23","v":1400.2894074549879},8189.1383468029198,null,{"$f":"K19*$B23","v":1689.8681904233576},13176.082884029196,null,{"$f":"N19*$B23","v":2010.2242838540144},17779.416303007296,null,{"$f":"Q19*$B23","v":2306.0945612262772},21999.138603737232]
["ROE",9.2999999999999999E-2,null,null,1103.5454400000001,3083.1285600000006,null,1531.7174399999999,8957.752559999999,null,1848.4754400000002,14412.760560000001,null,2198.8994400000001,19448.152559999999,null,2522.53944,24063.928560000004]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E22:E24)","v":2138.0326040992704},{"$f":"SUM(F22:F24)","v":5973.3193985284688},null,{"$f":"SUM(H22:H24)","v":2967.582220254988},{"$f":"SUM(I22:I24)","v":17354.94193400292},null,{"$f":"SUM(K22:K24)","v":3581.2759632233578},{"$f":"SUM(L22:L24)","v":27923.591431229197},null,{"$f":"SUM(N22:N24)","v":4260.1949366540139},{"$f":"SUM(O22:O24)","v":37679.267890207295},null,{"$f":"SUM(Q22:Q24)","v":4887.2220140262771},{"$f":"SUM(R22:R24)","v":46621.971310937239}]
[]
["OM&A",null,null,null,{"$f":"E12+E13","v":188040},{"$f":"F13","v":8460},null,{"$f":"H12+H13","v":199040},{"$f":"I13","v":8460},null,{"$f":"K12+K13","v":192540},{"$f":"L13","v":8460},null,{"$f":"N12+N13","v":198540},{"$f":"O13","v":8460},null,{"$f":"Q12+Q13","v":204540},{"$f":"R13","v":8460}]
["Amortization",null,null,{"$f":"D70","v":6000},{"$f":"D28*E$10","v":360},{"$f":"D28*F$10","v":5640},{"$f":"E69+E70","v":18000},{"$f":"G28*H$10","v":1080},{"$f":"G28*I$10","v":16920},{"$f":"F69+F70","v":30000},{"$f":"J28*K$10","v":1800},{"$f":"J28*L$10","v":28200},{"$f":"G69+G70","v":42000},{"$f":"M28*N$10","v":2520},{"$f":"M28*O$10","v":39480},{"$f":"H69+H70","v":54000},{"$f":"P28*Q$10","v":3240},{"$f":"P28*R$10","v":50760}]
["Grossed-up PILs",null,null,null,{"$f":"E55","v":371.91774367346949},{"$f":"F55","v":704.91029714285753},null,{"$f":"H55","v":486.83472326530614},{"$f":"I55","v":2204.7973175510219},null,{"$f":"K55","v":585.50601306122451},{"$f":"L55","v":3928.2032930612258},null,{"$f":"N55","v":718.32544946938799},{"$f":"O55","v":5845.143497469393},null,{"$f":"Q55","v":861.73732933224528},{"$f":"R55","v":7928.0319826677587}]
[]
["Revenue Requirement",null,null,null,{"$f":"SUM(E25:E29)","v":190909.95034777274},{"$f":"SUM(F25:F29)","v":20778.229695671325},null,{"$f":"SUM(H25:H29)","v":203574.41694352031},{"$f":"SUM(I25:I29)","v":44939.73925155394},null,{"$f":"SUM(K25:K29)","v":198506.78197628458},{"$f":"SUM(L25:L29)","v":68511.794724290434},null,{"$f":"SUM(N25:N29)","v":206038.52038612339},{"$f":"SUM(O25:O29)","v":91464.411387676693},null,{"$f":"SUM(Q25:Q29)","v":213528.95934335853},{"$f":"SUM(R25:R29)","v":113770.003293605}]
[]
[]
["Provincial Rate Protection",null,null,null,null,{"$f":"F31","v":20778.229695671325},null,null,{"$f":"I31","v":44939.73925155394},null,null,{"$f":"L31","v":68511.794724290434},null,null,{"$f":"O31","v":91464.411387676693},null,null,{"$f":"R31","v":113770.003293605}]
[]
["Monthly Amount Paid by IESO",null,null,null,null,{"$f":"F34/12","v":1731.5191413059438},null,null,{"$f":"I34/12","v":3744.9782709628284},null,null,{"$f":"L34/12","v":5709.3162270242028},null,null,{"$f":"O34/12","v":7622.0342823063911},null,null,{"$f":"R34/12","v":9480.8336078004158}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis. "]
["Note 2: For the 2014 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues.  "]
[]
["PILs Calculation"]
[null,null,null,null,2015,null,null,2016,null,null,2017,null,null,2018,null,null,2019]
["Income Tax",null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,null,{"$f":"E24","v":1103.5454400000001},{"$f":"F24","v":3083.1285600000006},null,{"$f":"H24","v":1531.7174399999999},{"$f":"I24","v":8957.752559999999},null,{"$f":"K24","v":1848.4754400000002},{"$f":"L24","v":14412.760560000001},null,{"$f":"N24","v":2198.8994400000001},{"$f":"O24","v":19448.152559999999},null,{"$f":"Q24","v":2522.53944},{"$f":"R24","v":24063.928560000004}]
["Amortization (6% DB and 94% P)",null,null,null,{"$f":"E28","v":360},{"$f":"F28","v":5640},null,{"$f":"H28","v":1080},{"$f":"I28","v":16920},null,{"$f":"K28","v":1800},{"$f":"L28","v":28200},null,{"$f":"N28","v":2520},{"$f":"O28","v":39480},null,{"$f":"Q28","v":3240},{"$f":"R28","v":50760}]
["CCA (6% DB and 94% P)",null,null,null,{"$f":"-D87*E$10","v":-432},{"$f":"-D87*F$10","v":-6768},null,{"$f":"-E87*H$10","v":-1261.44},{"$f":"-E87*I$10","v":-19762.559999999998},null,{"$f":"-F87*K$10","v":-2024.5248000000001},{"$f":"-F87*L$10","v":-31717.555199999999},null,{"$f":"-G87*N$10","v":-2726.5628159999997},{"$f":"-G87*O$10","v":-42716.15078399999},null,{"$f":"-H87*Q$10","v":-3372.4377907199996},{"$f":"-H87*R$10","v":-52834.85872127999}]
["Taxable income",null,null,null,{"$f":"SUM(E45:E47)","v":1031.5454400000001},{"$f":"SUM(F45:F47)","v":1955.128560000001},null,{"$f":"SUM(H45:H47)","v":1350.2774399999998},{"$f":"SUM(I45:I47)","v":6115.1925600000031},null,{"$f":"SUM(K45:K47)","v":1623.95064},{"$f":"SUM(L45:L47)","v":10895.205360000004},null,{"$f":"SUM(N45:N47)","v":1992.3366240000005},{"$f":"SUM(O45:O47)","v":16212.001776000012},null,{"$f":"SUM(Q45:Q47)","v":2390.1016492800009},{"$f":"SUM(R45:R47)","v":21989.06983872001}]
[]
["Tax Rate  (to be entered)",null,null,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001]
[]
["Income Taxes Payable",null,null,null,{"$f":"E48*E50","v":273.35954160000006},{"$f":"F48*F50","v":518.1090684000003},null,{"$f":"H48*H50","v":357.82352159999999},{"$f":"I48*I50","v":1620.526028400001},null,{"$f":"K48*K50","v":430.34691960000004},{"$f":"L48*L50","v":2887.2294204000009},null,{"$f":"N48*N50","v":527.96920536000016},{"$f":"O48*O50","v":4296.1804706400035},null,{"$f":"Q48*Q50","v":633.37693705920026},{"$f":"R48*R50","v":5827.1035072608029}]
["Gross Up"]
["Income Taxes Payable",null,null,null,{"$f":"E52/(1-E50)","v":371.91774367346949},{"$f":"F52/(1-F50)","v":704.91029714285753},null,{"$f":"H52/(1-H50)","v":486.83472326530614},{"$f":"I52/(1-I50)","v":2204.7973175510219},null,{"$f":"K52/(1-K50)","v":585.50601306122451},{"$f":"L52/(1-L50)","v":3928.2032930612258},null,{"$f":"N52/(1-N50)","v":718.32544946938799},{"$f":"O52/(1-O50)","v":5845.143497469393},null,{"$f":"Q52/(1-Q50)","v":861.73732933224528},{"$f":"R52/(1-R50)","v":7928.0319826677587}]
["Grossed Up PILs",null,null,null,{"$f":"SUM(E54:E54)","v":371.91774367346949},{"$f":"SUM(F54:F54)","v":704.91029714285753},null,{"$f":"SUM(H54:H54)","v":486.83472326530614},{"$f":"SUM(I54:I54)","v":2204.7973175510219},null,{"$f":"SUM(K54:K54)","v":585.50601306122451},{"$f":"SUM(L54:L54)","v":3928.2032930612258},null,{"$f":"SUM(N54:N54)","v":718.32544946938799},{"$f":"SUM(O54:O54)","v":5845.143497469393},null,{"$f":"SUM(Q54:Q54)","v":861.73732933224528},{"$f":"SUM(R54:R54)","v":7928.0319826677587}]
[]
[]
["Appendix 2-FB"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments"]
[]
[null,null,null,2015,2016,2017,2018,2019]
["Net Fixed Assets",null,null,{"$f":"(180000/25)/2","v":3600}]
[null,"Enter applicable amortization in years:",15]
["Opening Gross Fixed Assets",null,null,null,{"$f":"D66","v":180000},{"$f":"E66","v":360000},{"$f":"F66","v":540000},{"$f":"G66","v":720000}]
["Gross Capital Additions",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C45","v":180000},{"$f":"'App.2-FA Proposed REG Invest.'!D45","v":180000},{"$f":"'App.2-FA Proposed REG Invest.'!E45","v":180000},{"$f":"'App.2-FA Proposed REG Invest.'!F45","v":180000},{"$f":"'App.2-FA Proposed REG Invest.'!G45","v":180000}]
["Closing Gross Fixed Assets",null,null,{"$f":"SUM(D64:D65)","v":180000},{"$f":"SUM(E64:E65)","v":360000},540000,720000,900000]
[]
["Opening Accumulated Amortization",null,null,null,{"$f":"D71","v":6000},{"$f":"E71","v":24000},{"$f":"F71","v":54000},{"$f":"G71","v":96000}]
["Current Year Amortization (before additions)",null,null,null,{"$f":"IF(ISERROR(E64/$C$63), 0, E64/$C$63)","v":12000},{"$f":"IF(ISERROR(F64/$C$63), 0, F64/$C$63)","v":24000},{"$f":"IF(ISERROR(G64/$C$63), 0, G64/$C$63)","v":36000},{"$f":"IF(ISERROR(H64/$C$63), 0, H64/$C$63)","v":48000}]
["Additions (half year)",null,null,{"$f":"D65/C63/2","v":6000},{"$f":"E65/C63/2","v":6000},{"$f":"F65/C63/2","v":6000},{"$f":"G65/C63/2","v":6000},{"$f":"H65/C63/2","v":6000}]
["Closing Accumulated Amortization",null,null,{"$f":"SUM(D68+D70)","v":6000},{"$f":"SUM(E68:E70)","v":24000},{"$f":"SUM(F68:F70)","v":54000},{"$f":"SUM(G68:G70)","v":96000},{"$f":"SUM(H68:H70)","v":150000}]
[]
["Opening Net Fixed Assets",null,null,{"$f":"D64-D68","v":0},{"$f":"D74","v":174000},{"$f":"E74","v":336000},{"$f":"F74","v":486000},{"$f":"G74","v":624000}]
["Closing Net Fixed Assets",null,null,{"$f":"D66-D71","v":174000},{"$f":"E66-E71","v":336000},{"$f":"F66-F71","v":486000},{"$f":"G66-G71","v":624000},{"$f":"H66-H71","v":750000}]
["Average Net Fixed Assets",null,null,{"$f":"SUM(D73:D74)/2","v":87000},{"$f":"SUM(E73:E74)/2","v":255000},{"$f":"SUM(F73:F74)/2","v":411000},{"$f":"SUM(G73:G74)/2","v":555000},{"$f":"SUM(H73:H74)/2","v":687000}]
[]
["UCC for PILs Calculation"]
[null,null,null,2015,2016,2017,2018,2019]
[]
["Opening UCC",null,null,null,{"$f":"D88","v":172800},{"$f":"E88","v":331776},{"$f":"F88","v":478033.91999999998},{"$f":"G88","v":612591.20639999991}]
["Capital Additions (from Appendix 2-FA)",null,null,{"$f":"D65","v":180000},{"$f":"E65","v":180000},{"$f":"F65","v":180000},180000,180000]
["UCC Before Half Year Rule",null,null,{"$f":"SUM(D80:D81)","v":180000},{"$f":"SUM(E80:E81)","v":352800},{"$f":"SUM(F80:F81)","v":511776},{"$f":"SUM(G80:G81)","v":658033.91999999993},{"$f":"SUM(H80:H81)","v":792591.20639999991}]
["Half Year Rule (1/2 Additions - Disposals)",null,null,{"$f":"D81/2","v":90000},{"$f":"E81/2","v":90000},{"$f":"F81/2","v":90000},{"$f":"G81/2","v":90000},{"$f":"H81/2","v":90000}]
["Reduced UCC",null,null,{"$f":"D82-D83","v":90000},{"$f":"E82-E83","v":262800},{"$f":"F82-F83","v":421776},{"$f":"G82-G83","v":568033.91999999993},{"$f":"H82-H83","v":702591.20639999991}]
["CCA Rate Class (to be entered)",null,47,{"$f":"C85","v":47},{"$f":"C85","v":47},{"$f":"C85","v":47},{"$f":"C85","v":47},{"$f":"C85","v":47}]
["CCA Rate  (to be entered)",null,0.08,{"$f":"C86","v":0.08},{"$f":"C86","v":0.08},{"$f":"C86","v":0.08},{"$f":"C86","v":0.08},{"$f":"C86","v":0.08}]
["CCA",null,null,{"$f":"D84*D86","v":7200},{"$f":"E84*E86","v":21024},33742.080000000002,45442.713599999995,{"$f":"H84*H86","v":56207.296511999994}]
["Closing UCC",null,null,{"$f":"D82-D87","v":172800},{"$f":"E82-E87","v":331776},{"$f":"F82-F87","v":478033.91999999998},{"$f":"G82-G87","v":612591.20639999991},{"$f":"H82-H87","v":736383.90988799988}]

{"sheet":"App.2-FC Calc of REG Expansion","index":3,"n_rows":86,"n_cols":18,"rows_kept":86,"cut":false,"hidden":false,"merged":[[0,0,0,5],[1,0,1,5],[3,0,3,5],[4,0,4,5],[5,0,5,5],[57,0,57,5],[58,0,58,5],[42,16,42,17],[8,6,8,8],[8,9,8,11],[8,12,8,14],[8,15,8,17],[39,0,39,12],[8,3,8,5],[40,0,40,1],[42,4,42,5],[42,7,42,8],[42,10,42,11],[42,13,42,14]]}
["Appendix 2-FC"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part B of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["Rate Riders are not calculated for Test Year as these assets and costs are already in the distributors rate base."]
[]
[]
[null,null,null,"2015 Test Year",null,null,2016,null,null,2017,2016,null,2018,null,null,2019]
[null,null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83]
["Net Fixed Assets (average)",null,null,{"$f":"D73","v":48416.666666666664},{"$f":"D12*E11","v":8230.8333333333339},{"$f":"D12*F11","v":40185.833333333328},{"$f":"E73","v":130250},{"$f":"G12*H11","v":22142.5},{"$f":"G12*I11","v":108107.5},{"$f":"F73","v":197238.09523809524},{"$f":"J12*K11","v":33530.476190476191},{"$f":"J12*L11","v":163707.61904761902},{"$f":"G73","v":264511.90476190479},{"$f":"M12*N11","v":44967.023809523816},{"$f":"M12*O11","v":219544.88095238098},{"$f":"H73","v":332023.80952380953},{"$f":"P12*Q11","v":56444.047619047626},{"$f":"P12*R11","v":275579.76190476189}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C87","v":0},{"$f":"D13","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!D87","v":0},{"$f":"G13","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!E87","v":0},{"$f":"J13","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!F87","v":0},{"$f":"M13","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!G87","v":0},{"$f":"P13","v":0}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C86","v":9800},{"$f":"D14*E11","v":1666.0000000000002},{"$f":"D14*F11","v":8134},{"$f":"'App.2-FA Proposed REG Invest.'!D86","v":7000},{"$f":"G14*H11","v":1190},{"$f":"G14*I11","v":5810},{"$f":"'App.2-FA Proposed REG Invest.'!E86","v":7200},{"$f":"J14*K11","v":1224},{"$f":"J14*L11","v":5976},{"$f":"'App.2-FA Proposed REG Invest.'!F86","v":7400},{"$f":"M14*N11","v":1258},{"$f":"M14*O11","v":6142},{"$f":"'App.2-FA Proposed REG Invest.'!G86","v":7600},{"$f":"P14*Q11","v":1292},{"$f":"P14*R11","v":6308}]
["WCA",0.13,null,null,{"$f":"(E13+E14)*$B$15","v":216.58000000000004},{"$f":"F14*$B$15","v":1057.42},null,{"$f":"(H13+H14)*$B$15","v":154.70000000000002},{"$f":"I14*$B$15","v":755.30000000000007},null,{"$f":"(K13+K14)*$B$15","v":159.12},{"$f":"L14*$B$15","v":776.88},null,{"$f":"(N13+N14)*$B$15","v":163.54},{"$f":"O14*$B$15","v":798.46},null,{"$f":"(Q13+Q14)*$B$15","v":167.96},{"$f":"R14*$B$15","v":820.04000000000008}]
["Rate Base",null,null,null,{"$f":"SUM(E12+E15)","v":8447.4133333333339},{"$f":"SUM(F12+F15)","v":41243.253333333327},null,{"$f":"SUM(H12+H15)","v":22297.200000000001},{"$f":"SUM(I12+I15)","v":108862.8},null,{"$f":"SUM(K12+K15)","v":33689.596190476193},{"$f":"SUM(L12+L15)","v":164484.49904761903},null,{"$f":"SUM(N12+N15)","v":45130.563809523817},{"$f":"SUM(O12+O15)","v":220343.34095238097},null,{"$f":"SUM(Q12+Q15)","v":56612.007619047625},{"$f":"SUM(R12+R15)","v":276399.80190476187}]
[]
[]
["Deemed ST Debt",0.04,null,null,{"$f":"E16*$B$19","v":337.89653333333337},{"$f":"F16*$B$19","v":1649.730133333333},null,{"$f":"H16*$B$19","v":891.88800000000003},{"$f":"I16*$B$19","v":4354.5120000000006},null,{"$f":"K16*$B$19","v":1347.5838476190477},{"$f":"L16*$B$19","v":6579.3799619047613},null,{"$f":"N16*$B$19","v":1805.2225523809527},{"$f":"O16*$B$19","v":8813.7336380952383},null,{"$f":"Q16*$B$19","v":2264.4803047619052},{"$f":"R16*$B$19","v":11055.992076190476}]
["Deemed LT Debt",0.56000000000000005,null,null,{"$f":"E16*$B$20","v":4730.5514666666677},{"$f":"F16*$B$20","v":23096.221866666667},null,{"$f":"H16*$B$20","v":12486.432000000001},{"$f":"I16*$B$20","v":60963.168000000005},null,{"$f":"K16*$B$20","v":18866.173866666672},{"$f":"L16*$B$20","v":92111.319466666668},null,{"$f":"N16*$B$20","v":25273.115733333339},{"$f":"O16*$B$20","v":123392.27093333335},null,{"$f":"Q16*$B$20","v":31702.724266666672},{"$f":"R16*$B$20","v":154783.88906666666}]
["Deemed Equity",0.4,null,null,{"$f":"E16*$B$21","v":3378.9653333333335},{"$f":"F16*$B$21","v":16497.301333333333},null,{"$f":"H16*$B$21","v":8918.880000000001},{"$f":"I16*$B$21","v":43545.120000000003},null,{"$f":"K16*$B$21","v":13475.838476190478},{"$f":"L16*$B$21","v":65793.799619047611},null,{"$f":"N16*$B$21","v":18052.225523809528},{"$f":"O16*$B$21","v":88137.336380952387},null,{"$f":"Q16*$B$21","v":22644.803047619051},{"$f":"R16*$B$21","v":110559.92076190475}]
[]
["ST Interest",2.1600000000000001E-2,null,null,{"$f":"E19*$B$23","v":7.298565120000001},{"$f":"F19*$B$23","v":35.634170879999992},null,{"$f":"H19*$B$23","v":19.2647808},{"$f":"I19*$B$23","v":94.057459200000025},null,{"$f":"K19*$B$23","v":29.107811108571433},{"$f":"L19*$B$23","v":142.11460717714286},null,{"$f":"N19*$B$23","v":38.992807131428577},{"$f":"O19*$B$23","v":190.37664658285715},null,{"$f":"Q19*$B$23","v":48.912774582857153},{"$f":"R19*$B$23","v":238.80942884571428}]
["LT Interest",6.0728710462287103E-2,null,null,{"$f":"E20*$B$24","v":287.28029034614764},{"$f":"F20*$B$24","v":1402.6037705135441},null,{"$f":"H20*$B$24","v":758.28491363503656},{"$f":"I20*$B$24","v":3702.2145783357664},null,{"$f":"K20*$B$24","v":1145.7184102799679},{"$f":"L20*$B$24","v":5593.8016501904294},null,{"$f":"N20*$B$24","v":1534.8037278494733},{"$f":"O20*$B$24","v":7493.4534947944858},null,{"$f":"Q20*$B$24","v":1925.2655628561236},{"$f":"R20*$B$24","v":9399.8259833563661}]
["ROE",9.2999999999999999E-2,null,null,{"$f":"E21*$B$25","v":314.24377600000003},{"$f":"F21*$B$25","v":1534.249024},null,{"$f":"H21*$B$25","v":829.45584000000008},{"$f":"I21*$B$25","v":4049.6961600000004},null,{"$f":"K21*$B$25","v":1253.2529782857146},{"$f":"L21*$B$25","v":6118.8233645714281},null,{"$f":"N21*$B$25","v":1678.8569737142861},{"$f":"O21*$B$25","v":8196.7722834285723},null,{"$f":"Q21*$B$25","v":2105.9666834285717},{"$f":"R21*$B$25","v":10282.072630857141}]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E23:E25)","v":608.82263146614764},{"$f":"SUM(F23:F25)","v":2972.4869653935439},null,{"$f":"SUM(H23:H25)","v":1607.0055344350367},{"$f":"SUM(I23:I25)","v":7845.9681975357671},null,{"$f":"SUM(K23:K25)","v":2428.0791996742537},{"$f":"SUM(L23:L25)","v":11854.739621938999},null,{"$f":"SUM(N23:N25)","v":3252.6535086951881},{"$f":"SUM(O23:O25)","v":15880.602424805915},null,{"$f":"SUM(Q23:Q25)","v":4080.1450208675524},{"$f":"SUM(R23:R25)","v":19920.708043059221}]
[]
["OM&A",null,null,null,{"$f":"E13+E14","v":1666.0000000000002},{"$f":"F14","v":8134},null,{"$f":"H13+H14","v":1190},{"$f":"I14","v":5810},null,{"$f":"K13+K14","v":1224},{"$f":"L14","v":5976},null,{"$f":"N13+N14","v":1258},{"$f":"O14","v":6142},null,{"$f":"Q13+Q14","v":1292},{"$f":"R14","v":6308}]
["Amortization",null,null,{"$f":"D69","v":1166.6666666666667},{"$f":"D29*E$11","v":198.33333333333337},{"$f":"D29*F$11","v":968.33333333333337},{"$f":"E67+E68","v":3166.666666666667},{"$f":"G29*H$11","v":538.33333333333337},{"$f":"G29*I$11","v":2628.3333333333335},{"$f":"F67+F68","v":4857.1428571428569},{"$f":"J29*K$11","v":825.71428571428578},{"$f":"J29*L$11","v":4031.4285714285711},{"$f":"G67+G68","v":6595.2380952380954},{"$f":"M29*N$11","v":1121.1904761904764},{"$f":"M29*O$11","v":5474.0476190476193},{"$f":"H67+H68","v":8380.9523809523816},{"$f":"P29*Q$11","v":1424.761904761905},{"$f":"P29*R$11","v":6956.1904761904761}]
["Grossed-up PILs",null,null,null,{"$f":"E55","v":-55.459953777777791},{"$f":"F55","v":-270.77506844444446},null,{"$f":"H55","v":-139.78257015873012},{"$f":"I55","v":-682.46784253968201},null,{"$f":"K55","v":-180.87843461224494},{"$f":"L55","v":-883.11235722449021},null,{"$f":"N55","v":-204.4103975826369},{"$f":"O55","v":-998.00370584463883},null,{"$f":"Q55","v":-211.60653504991004},{"$f":"R55","v":-1033.1377887730921}]
[]
["Revenue Requirement",null,null,null,{"$f":"SUM(E26:E30)","v":2417.6960110217037},{"$f":"SUM(F26:F30)","v":11804.045230282434},null,{"$f":"SUM(H26:H30)","v":3195.5562976096398},{"$f":"SUM(I26:I30)","v":15601.83368832942},null,{"$f":"SUM(K26:K30)","v":4296.9150507762952},{"$f":"SUM(L26:L30)","v":20979.055836143081},null,{"$f":"SUM(N26:N30)","v":5427.4335873030277},{"$f":"SUM(O26:O30)","v":26498.646338008894},null,{"$f":"SUM(Q26:Q30)","v":6585.3003905795467},{"$f":"SUM(R26:R30)","v":32151.760730476606}]
[]
[]
["Provincial Rate Protection",null,null,null,null,{"$f":"F32","v":11804.045230282434},null,null,{"$f":"I32","v":15601.83368832942},null,null,{"$f":"L32","v":20979.055836143081},null,null,{"$f":"O32","v":26498.646338008894},null,null,{"$f":"R32","v":32151.760730476606}]
[]
["Monthly Amount Paid by IESO",null,null,null,null,{"$f":"F35/12","v":983.67043585686952},null,null,{"$f":"I35/12","v":1300.1528073607849},null,null,{"$f":"L35/12","v":1748.2546530119234},null,null,{"$f":"O35/12","v":2208.2205281674078},null,null,{"$f":"R35/12","v":2679.3133942063837}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2014 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues."]
[]
["PILs Calculation"]
[null,null,null,null,2015,null,null,2016,null,null,2017,null,null,2018,null,null,2019]
["Income Tax",null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,null,{"$f":"E25","v":314.24377600000003},{"$f":"F25","v":1534.249024},null,{"$f":"H25","v":829.45584000000008},{"$f":"I25","v":4049.6961600000004},null,{"$f":"K25","v":1253.2529782857146},{"$f":"L25","v":6118.8233645714281},null,{"$f":"N25","v":1678.8569737142861},{"$f":"O25","v":8196.7722834285723},null,{"$f":"Q25","v":2105.9666834285717},{"$f":"R25","v":10282.072630857141}]
["Amortization (17% DB and 83% P)",null,null,null,{"$f":"E29","v":198.33333333333337},{"$f":"F29","v":968.33333333333337},null,{"$f":"H29","v":538.33333333333337},{"$f":"I29","v":2628.3333333333335},null,{"$f":"K29","v":825.71428571428578},{"$f":"L29","v":4031.4285714285711},null,{"$f":"N29","v":1121.1904761904764},{"$f":"O29","v":5474.0476190476193},null,{"$f":"Q29","v":1424.761904761905},{"$f":"R29","v":6956.1904761904761}]
["CCA (17% DB and 83% P)",null,null,null,{"$f":"-D85*E$11","v":-666.40000000000009},{"$f":"-D85*F$11","v":-3253.6},null,{"$f":"-E85*H$11","v":-1755.4880000000001},{"$f":"-E85*I$11","v":-8570.9119999999984},null,{"$f":"-F85*K$11","v":-2580.6489600000004},{"$f":"-F85*L$11","v":-12599.63904},null,{"$f":"-G85*N$11","v":-3366.9970432000005},{"$f":"-G85*O$11","v":-16438.867916800002},null,{"$f":"-H85*Q$11","v":-4117.6372797440008},{"$f":"-H85*R$11","v":-20103.758483456004}]
["Taxable income",null,null,null,{"$f":"SUM(E46:E48)","v":-153.82289066666669},{"$f":"SUM(F46:F48)","v":-751.01764266666669},null,{"$f":"SUM(H46:H48)","v":-387.69882666666649},{"$f":"SUM(I46:I48)","v":-1892.882506666665},null,{"$f":"SUM(K46:K48)","v":-501.6816960000001},{"$f":"SUM(L46:L48)","v":-2449.3871040000013},null,{"$f":"SUM(N46:N48)","v":-566.94959329523817},{"$f":"SUM(O46:O48)","v":-2768.0480143238092},null,{"$f":"SUM(Q46:Q48)","v":-586.90869155352402},{"$f":"SUM(R46:R48)","v":-2865.4953764083875}]
[]
["Tax Rate  (to be entered)",null,null,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001]
["Income Taxes Payable",null,null,null,{"$f":"E49*E51","v":-40.763066026666678},{"$f":"F49*F51","v":-199.01967530666667},null,{"$f":"H49*H51","v":-102.74018906666663},{"$f":"I49*I51","v":-501.61386426666627},null,{"$f":"K49*K51","v":-132.94564944000004},{"$f":"L49*L51","v":-649.08758256000033},null,{"$f":"N49*N51","v":-150.24164222323813},{"$f":"O49*O51","v":-733.53272379580949},null,{"$f":"Q49*Q51","v":-155.53080326168387},{"$f":"R49*R51","v":-759.35627474822275}]
["Gross Up"]
["Income Taxes Payable",null,null,null,{"$f":"E52/(1-E51)","v":-55.459953777777791},{"$f":"F52/(1-F51)","v":-270.77506844444446},null,{"$f":"H52/(1-H51)","v":-139.78257015873012},{"$f":"I52/(1-I51)","v":-682.46784253968201},null,{"$f":"K52/(1-K51)","v":-180.87843461224494},{"$f":"L52/(1-L51)","v":-883.11235722449021},null,{"$f":"N52/(1-N51)","v":-204.4103975826369},{"$f":"O52/(1-O51)","v":-998.00370584463883},null,{"$f":"Q52/(1-Q51)","v":-211.60653504991004},{"$f":"R52/(1-R51)","v":-1033.1377887730921}]
["Grossed Up PILs",null,null,null,{"$f":"SUM(E54:E54)","v":-55.459953777777791},{"$f":"SUM(F54:F54)","v":-270.77506844444446},null,{"$f":"SUM(H54:H54)","v":-139.78257015873012},{"$f":"SUM(I54:I54)","v":-682.46784253968201},null,{"$f":"SUM(K54:K54)","v":-180.87843461224494},{"$f":"SUM(L54:L54)","v":-883.11235722449021},null,{"$f":"SUM(N54:N54)","v":-204.4103975826369},{"$f":"SUM(O54:O54)","v":-998.00370584463883},null,{"$f":"SUM(Q54:Q54)","v":-211.60653504991004},{"$f":"SUM(R54:R54)","v":-1033.1377887730921}]
[]
[]
["Appendix 2-FC"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments"]
["Net Fixed Assets",null,null,2015,2016,2017,2018,2019]
[null,"Enter applicable amortization in years:",42]
["Opening Gross Fixed Assets",null,null,null,{"$f":"D64","v":98000},{"$f":"E64","v":168000},{"$f":"F64","v":240000},{"$f":"G64","v":314000}]
["Gross Capital Additions",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C85","v":98000},{"$f":"'App.2-FA Proposed REG Invest.'!D85","v":70000},{"$f":"'App.2-FA Proposed REG Invest.'!E85","v":72000},{"$f":"'App.2-FA Proposed REG Invest.'!F85","v":74000},{"$f":"'App.2-FA Proposed REG Invest.'!G85","v":76000}]
["Closing Gross Fixed Assets",null,null,{"$f":"SUM(D62:D63)","v":98000},{"$f":"SUM(E62:E63)","v":168000},{"$f":"SUM(F62:F63)","v":240000},{"$f":"SUM(G62:G63)","v":314000},{"$f":"SUM(H62:H63)","v":390000}]
[]
["Opening Accumulated Amortization",null,null,null,{"$f":"D69","v":1166.6666666666667},{"$f":"E69","v":4333.333333333333},{"$f":"F69","v":9190.476190476189},{"$f":"G69","v":15785.714285714286}]
["Current Year Amortization (before additions)",null,null,null,{"$f":"E62/$C$61","v":2333.3333333333335},{"$f":"F62/$C$61","v":4000},{"$f":"G62/$C$61","v":5714.2857142857147},{"$f":"H62/$C$61","v":7476.1904761904761}]
["Additions (half year)",null,null,{"$f":"D63/C61/2","v":1166.6666666666667},{"$f":"E63/C61/2","v":833.33333333333337},{"$f":"F63/C61/2","v":857.14285714285711},{"$f":"G63/C61/2","v":880.95238095238096},{"$f":"H63/C61/2","v":904.76190476190482}]
["Closing Accumulated Amortization",null,null,{"$f":"SUM(D66+D68)","v":1166.6666666666667},{"$f":"SUM(E66:E68)","v":4333.333333333333},{"$f":"SUM(F66:F68)","v":9190.476190476189},{"$f":"SUM(G66:G68)","v":15785.714285714286},{"$f":"SUM(H66:H68)","v":24166.666666666668}]
[]
["Opening Net Fixed Assets",null,null,{"$f":"D62-D66","v":0},{"$f":"D72","v":96833.333333333328},{"$f":"E72","v":163666.66666666666},{"$f":"F72","v":230809.52380952382},{"$f":"G72","v":298214.28571428574}]
["Closing Net Fixed Assets",null,null,{"$f":"D64-D69","v":96833.333333333328},{"$f":"E64-E69","v":163666.66666666666},{"$f":"F64-F69","v":230809.52380952382},{"$f":"G64-G69","v":298214.28571428574},{"$f":"H64-H69","v":365833.33333333331}]
["Average Net Fixed Assets",null,null,{"$f":"SUM(D71:D72)/2","v":48416.666666666664},{"$f":"SUM(E71:E72)/2","v":130250},{"$f":"SUM(F71:F72)/2","v":197238.09523809524},{"$f":"SUM(G71:G72)/2","v":264511.90476190479},{"$f":"SUM(H71:H72)/2","v":332023.80952380953}]
[]
["UCC for PILs Calculation"]
[null,null,null,2015,2016,2017,2018,2019]
[]
["Opening UCC",null,null,null,{"$f":"D86","v":94080},{"$f":"E86","v":153753.60000000001},{"$f":"F86","v":210573.31200000001},{"$f":"G86","v":264767.44704000006}]
["Capital Additions (from Appendix 2-FA)",null,null,{"$f":"D63","v":98000},{"$f":"E63","v":70000},{"$f":"F63","v":72000},{"$f":"G63","v":74000},{"$f":"H63","v":76000}]
["UCC Before Half Year Rule",null,null,{"$f":"SUM(D78:D79)","v":98000},{"$f":"SUM(E78:E79)","v":164080},{"$f":"SUM(F78:F79)","v":225753.60000000001},{"$f":"SUM(G78:G79)","v":284573.31200000003},{"$f":"SUM(H78:H79)","v":340767.44704000006}]
["Half Year Rule (1/2 Additions - Disposals)",null,null,{"$f":"D79/2","v":49000},{"$f":"E79/2","v":35000},{"$f":"F79/2","v":36000},{"$f":"G79/2","v":37000},{"$f":"H79/2","v":38000}]
["Reduced UCC",null,null,{"$f":"D80-D81","v":49000},{"$f":"E80-E81","v":129080},{"$f":"F80-F81","v":189753.60000000001},{"$f":"G80-G81","v":247573.31200000003},{"$f":"H80-H81","v":302767.44704000006}]
["CCA Rate Class (to be entered)",null,47,{"$f":"C83","v":47},{"$f":"C83","v":47},{"$f":"C83","v":47},{"$f":"C83","v":47},{"$f":"C83","v":47}]
["CCA Rate  (to be entered)",null,0.08,{"$f":"C84","v":0.08},{"$f":"C84","v":0.08},{"$f":"C84","v":0.08},{"$f":"C84","v":0.08},{"$f":"C84","v":0.08}]
["CCA",null,null,{"$f":"D82*D$84","v":3920},{"$f":"E82*E$84","v":10326.4},15180.288,19805.864960000003,24221.395763200006]
["Closing UCC",null,null,{"$f":"D80-D85","v":94080},{"$f":"E80-E85","v":153753.60000000001},{"$f":"F80-F85","v":210573.31200000001},{"$f":"G80-G85","v":264767.44704000006},{"$f":"H80-H85","v":316546.05127680005}]

{"sheet":"App.2-OA Capital Structure","index":4,"n_rows":54,"n_cols":15,"rows_kept":54,"cut":false,"hidden":false,"merged":[[0,2,0,14],[1,2,1,14],[3,0,3,14],[5,7,5,9],[7,0,8,0],[8,4,8,8],[52,0,52,14],[24,0,24,14],[25,2,25,14],[26,2,26,14],[27,2,27,14],[28,2,28,14],[29,2,29,14],[30,2,30,14],[31,2,31,14],[33,7,33,9],[35,0,36,0],[36,4,36,8],[59,2,59,14],[53,2,53,14],[54,2,54,14],[55,2,55,14],[56,2,56,14],[57,2,57,14],[58,2,58,14]]}
[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 Year"]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$22*E13","v":226586372.23951623},null,6.0728710462287103E-2,null,null,null,{"$f":"K13*I13","v":13760298.194433589}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$22*E14","v":16184740.874251159},null,2.1600000000000001E-2,null,null,null,{"$f":"K14*I14","v":349590.40288382507}]
[3,null,"Total Debt",null,{"$f":"SUM(E13:E14)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I13:I14)","v":242771113.11376739},null,{"$f":"IF(E15=0,0,SUMPRODUCT(E13:E14,K13:K14)/E15)","v":5.8120129764801291E-2},null,null,null,{"$f":"SUM(O13:O14)","v":14109888.597317414}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$22*E18","v":161847408.7425116},null,9.2999999999999999E-2,null,null,null,{"$f":"K18*I18","v":15051809.013053579}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$22*E19","v":0},null,0,null,null,null,{"$f":"K19*I19","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E18:E19)","v":0.4},null,null,null,{"$f":"SUM(I18:I19)","v":161847408.7425116},null,{"$f":"IF(E20=0,0,SUMPRODUCT(E18:E19,K18:K19)/E20)","v":9.2999999999999999E-2},null,null,null,{"$f":"SUM(O18:O19)","v":15051809.013053579}]
[]
[7,null,"Total",null,1,null,null,null,404618521.85627896,null,{"$f":"(K15*E15)+(K20*E20)","v":7.2072077858880784E-2},null,null,null,{"$f":"O15+O20","v":29161697.610370994}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"Year:","2011- 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$50*E41","v":183231135.92000002},null,6.6162700000000005E-2,null,null,null,{"$f":"K41*I41","v":12123066.676534185}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$50*E42","v":13087938.280000001},null,2.4299999999999999E-2,null,null,null,{"$f":"K42*I42","v":318036.90020400001}]
[3,null,"Total Debt",null,{"$f":"SUM(E41:E42)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I41:I42)","v":196319074.20000002},null,{"$f":"IF(E43=0,0,SUMPRODUCT(E41:E42,K41:K42)/E43)","v":6.3371853333333325E-2},null,null,null,{"$f":"SUM(O41:O42)","v":12441103.576738184}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$50*E46","v":130879382.80000001},null,9.6600000000000005E-2,null,null,null,{"$f":"K46*I46","v":12642948.378480002}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$50*E47","v":0},null,null,null,null,null,{"$f":"K47*I47","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E46:E47)","v":0.4},null,null,null,{"$f":"SUM(I46:I47)","v":130879382.80000001},null,{"$f":"IF(E48=0,0,SUMPRODUCT(E46:E47,K46:K47)/E48)","v":9.6600000000000019E-2},null,null,null,{"$f":"SUM(O46:O47)","v":12642948.378480002}]
[]
[7,null,"Total",null,1,null,null,null,327198457,null,{"$f":"(K43*E43)+(K48*E48)","v":7.6663112000000005E-2},null,null,null,{"$f":"O43+O48","v":25084051.955218188}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]

{"sheet":"App.2 - OB Debt Instruments","index":5,"n_rows":100,"n_cols":11,"rows_kept":100,"cut":false,"hidden":false,"merged":[[1,0,1,10],[2,0,2,10],[4,0,4,10],[61,0,61,10],[62,0,62,10]]}
[]
["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",2011]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                    ","Interest ($)    ","Additional Comments, if any"]
[1,"Promissory Note","Hydro One Inc.","Affiliated","Fixed Rate","2001-06-01",31,143000000,6.9500000000000006E-2,{"$f":"H9*I9","v":9938500}]
[2,"Promissory Note","Hydro One Inc.","Affiliated","Fixed Rate","2011-09-26",30,10000000,4.41E-2,441000,"Principle X .5 for 1/2 yr."]
[3,null,null,null,null,null,null,null,null,0]
[4,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H9:H20)","v":153000000},{"$f":"IF(H22=0,\"\",J22/H22)","v":6.7839869281045753E-2},{"$f":"SUM(J9:J20)","v":10379500}]
[]
[null,null,null,"Year",2012]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                    ","Interest ($)     ","Additional Comments, if any"]
[1,"Promissory Note","Hydro One Inc.","Affiliated","Fixed Rate","2001-06-01",31,143000000,6.9500000000000006E-2,{"$f":"H27*I27","v":9938500}]
[2,"Promissory Note","Hydro One Inc.","Affiliated","Fixed Rate","2011-09-26",30,20000000,4.41E-2,882000]
[3,"Promissory Note","Hydro One Inc.","Affiliated","Fixed Rate","2012-01-13",10,10000000,3.2199999999999999E-2,322000,"Principle X .5 for 1/2 yr."]
[4,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H27:H38)","v":173000000},{"$f":"IF(H40=0,\"\",J40/H40)","v":6.4407514450867051E-2},{"$f":"SUM(J27:J38)","v":11142500}]
[]
[null,null,null,"Year",2013]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                    ","Interest ($)    ","Additional Comments, if any"]
[1,"Promissory Note","Hydro One Inc.","Affiliated","Fixed Rate","2001-06-01",31,143000000,6.9500000000000006E-2,{"$f":"H45*I45","v":9938500}]
[2,"Promissory Note","Hydro One Inc.","Affiliated","Fixed Rate","2011-09-26",30,20000000,4.41E-2,882000]
[3,"Promissory Note","Hydro One Inc.","Affiliated","Fixed Rate","2012-01-13",10,20000000,3.2199999999999999E-2,644000]
[4,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H45:H56)","v":183000000},{"$f":"IF(H58=0,\"\",J58/H58)","v":6.2647540983606559E-2},{"$f":"SUM(J45:J56)","v":11464500}]
[]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[null,null,null,"Year",2014]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                 ","Interest ($)      ","Additional Comments, if any"]
[1,"Promissory Note","Hydro One Inc.","Affiliated","Fixed Rate","2001-06-01",31,143000000,6.9500000000000006E-2,{"$f":"H67*I67","v":9938500}]
[2,"Promissory Note","Hydro One Inc.","Affiliated","Fixed Rate","2011-09-26",30,20000000,4.41E-2,882000]
[3,"Promissory Note","Hydro One Inc.","Affiliated","Fixed Rate","2012-01-13",10,20000000,3.2199999999999999E-2,644000]
[4,"Promissory Note","Hydro One Inc.","Affiliated","Fixed Rate","2014-07-01",30,5000000,4.19E-2,209500,"Principle X .5 for 1/2 yr."]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H67:H78)","v":188000000},{"$f":"IF(H80=0,\"\",J80/H80)","v":6.2095744680851064E-2},{"$f":"SUM(J67:J78)","v":11674000}]
[]
[null,null,null,"Year",2015]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                    ","Interest ($)      ","Additional Comments, if any"]
[1,"Promissory Note","Hydro One Inc.","Affiliated","Fixed Rate","2001-06-01",31,143000000,6.9500000000000006E-2,{"$f":"H85*I85","v":9938500}]
[2,"Promissory Note","Hydro One Inc.","Affiliated","Fixed Rate","2011-09-26",30,20000000,4.41E-2,882000]
[3,"Promissory Note","Hydro One Inc.","Affiliated","Fixed Rate","2012-01-13",10,20000000,3.2199999999999999E-2,644000]
[4,"Promissory Note","Hydro One Inc.","Affiliated","Fixed Rate","2014-07-01",30,10000000,4.19E-2,419000]
[5,"Promissory Note","Hydro One Inc.","Affiliated","Fixed Rate","2015-07-01",30,12500000,4.7699999999999999E-2,596250,"Principle X .5 for 1/2 yr."]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H85:H96)","v":205500000},{"$f":"IF(H98=0,\"\",J98/H98)","v":6.0728710462287103E-2},{"$f":"SUM(J85:J96)","v":12479750}]
[]
["1. Where financing is in place for part of the year, mid year issue date is assumed and interest amount is included in appropriate interest dollar cell."]

{"sheet":"App.2-P_Cost_Allocation","index":6,"n_rows":115,"n_cols":7,"rows_kept":115,"cut":false,"hidden":false,"merged":[[38,6,39,6],[0,1,0,6],[1,1,1,6],[24,1,25,5],[27,1,29,5],[31,1,32,5],[35,2,35,6],[37,1,37,2],[38,5,39,5],[38,1,39,2],[38,3,39,3],[38,4,39,4],[40,1,40,2],[50,1,50,2],[41,1,41,2],[42,1,42,2],[43,1,43,2],[44,1,44,2],[45,1,45,2],[46,1,46,2],[47,1,47,2],[48,1,48,2],[49,1,49,2],[74,1,74,2],[75,1,75,2],[51,1,51,2],[52,1,52,2],[56,1,57,6],[59,1,59,6],[71,1,73,2],[71,6,73,6],[72,4,73,4],[72,5,73,5],[66,1,66,6],[61,1,62,6],[64,1,65,6],[67,1,67,6],[97,1,99,2],[97,3,97,5],[97,6,98,6],[100,1,100,2],[76,1,76,2],[77,1,77,2],[78,1,78,2],[83,1,83,2],[84,1,84,2],[79,1,79,2],[80,1,80,2],[81,1,81,2],[82,1,82,2],[85,1,85,2],[114,1,117,6],[106,1,106,2],[107,1,107,2],[108,1,108,2],[109,1,109,2],[110,1,110,2],[111,1,111,2],[101,1,101,2],[102,1,102,2],[103,1,103,2],[104,1,104,2],[105,1,105,2],[86,1,86,2],[90,1,91,6],[93,1,93,6]]}
[null,"Appendix 2-P"]
[null,"Cost Allocation"]
[]
[null,"Please complete the following four tables."]
[]
[null,"A)  Allocated Costs"]
[]
[null,"Classes","Costs Allocated from Previous Study","%","Costs Allocated in Test Year Study                    (Column 7A)","%"]
[null,"Residential",34813009.296041399,{"$f":"+IF($C$21=0,\"\",C9/$C$21)","v":0.55198415674515144},43937262.455715217,{"$f":"+IF($E$21=0,\"\",E9/$E$21)","v":0.60901685183583731}]
[null,"GS < 50 kW",5801649.9667600086,9.1989142260008747E-2,7236507.9777448233,0.10030564173935706]
[null,"GS > 50 - 699 KW",12993372.146480273,0.20601883355043366,11135461.100691671,0.15434924900291619]
[null,"GS > 700 - 4,999 kW",5370442.9760853089,8.5152059458400625E-2,5458073.2600300563,7.5654658668441635E-2]
[null,"Large User, if applicable",2030403.7517924148,3.2193445078382489E-2,2193164.1224627038,3.0399570541468784E-2]
[null,"Street Lighting",1786237.5047174559,2.8322021644366837E-2,1883542.3978029855,2.6107886502157042E-2]
[null,"Sentinel Lighting",0,0,null,0]
[null,"Unmetered Scattered Load (USL)",142086.779401092,2.2528834104917324E-3,147118.8345857441,2.0392223929625499E-3]
[null,"Distributed Generation Class",88879.202328259227,1.409240756297517E-3,104229.3635896589,1.4447290371403184E-3]
[null,"Energy from Waste Generation",693.54493868506677,1.0996631026335193E-5,832.71451139643068,1.1542302407206641E-5]
[null,"Embedded distributor class",42080.831455125401,6.6722046544058749E-4,48383.613861798673,6.706479773120346E-4]
[null,"Standby  Power",null,0,0,0]
[null,"Total",{"$f":"SUM(C9:C20)","v":63068856.000000022},1,{"$f":"SUM(E9:E20)","v":72144575.840996042},1]
[]
[null,"Notes"]
[]
[null,"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."]
[]
[]
[null,"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."]
[]
[]
[null,"  "]
[null,"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. "]
[]
[]
[]
[null,"B)  Calculated Class Revenues"]
[]
[null,null,null,"Column 7B","Column 7C","Column 7D","Column 7E"]
[null,"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"]
[]
[null,"Residential",null,37011790,38559659.479935013,38976449.764516473,3052539.9757372304]
[null,"GS < 50 kW",null,8305737,8653091.2589984685,8334629.7204549452,349179.85283884278]
[null,"GS > 50 - 699 KW",null,9458822,9854399.64184759,10181203.571470501,470624.83558326768]
[null,"GS > 700 - 4,999 kW",null,7032138,7326229.4189531403,6426863.6375523722,122824.274483696]
[null,"Large User, if applicable",null,1914284,1994341.0432227978,2064356.623199421,33554.51759099646]
[null,"Street Lighting",null,1347656,1404016.2118866693,1718153.0385972008,83583.794515332236]
[null,"Sentinel Lighting"]
[null,"Unmetered Scattered Load (USL)",null,122389,127507.94254423246,133695.16145507499,7034.0429562030822]
[null,"Distributed Generation Class",null,7240,7543.2563698529366,45087.463770453018,7027.2180243764342]
[null,"Energy from Waste Generation",null,0,0,732.36276075293131,100.35175064349933]
[null,"Embedded distributor class",null,2541,2646.9086426131107,48263.477262387722,120.13659941094788]
[null,"Standby  Power",null,84997.02,88551.67851565298,88551.678070660739,0]
[null,"Total",null,{"$f":"SUM(D41:D52)","v":65287594.020000003},{"$f":"SUM(E41:E52)","v":68017986.840916052},{"$f":"SUM(F41:F52)","v":68017986.499110252},{"$f":"SUM(G41:G52)","v":4126589.0000799992}]
[]
[null,"Notes:"]
[]
[null,"1     Columns 7B to 7D - LF means Load Forecast of Annual Billing Quantities (i.e. customers or connections X 12, (kWh or kW, as applicable).  Revenue Quantities should be net of Transfomrer Ownership Allowance.  Exclude revenue from rate adders and rate riders.  "]
[]
[]
[null,"2     Columns 7C and 7D - Column total in each column should equal the Base Revenue Requirement"]
[]
[null,"3     Columns 7C - The Board cost allocation model calculates \"1+d\" in worksheet O-1, cell C21. \"d\" is defined as Revenue Deficiency/ Revenue at Current Rates."]
[]
[]
[null,"4     Columns 7E - If using the Board-issued Cost Allocation model, enter Miscellaneous Revenue as it appears in Worksheet O-1, row 19."]
[]
[null,"Appendix 2-P"]
[null,"Cost Allocation"]
[]
[null,"C)  Rebalancing Revenue-to-Cost (R/C) Ratios"]
[]
[null,"Class",null,"Previously Approved Ratios","Status Quo Ratios","Proposed Ratios","Policy Range"]
[null,null,null,"Most Recent Year:","(7C + 7E) / (7A)","(7D + 7E) / (7A)"]
[null,null,null,2012]
[null,null,null,"%","%","%","%"]
[null,"Residential",null,101.12,{"$f":"IF(E9=0,\"\",(E41+G41)/E9*100)","v":94.708220607994349},{"$f":"IF(E9=0,\"\",(F41+G41)/E9*100)","v":95.656823823776278},"85 - 115"]
[null,"GS < 50 kW",null,120,{"$f":"IF(E10=0,\"\",(E42+G42)/E10*100)","v":124.40076262643419},{"$f":"IF(E10=0,\"\",(F42+G42)/E10*100)","v":120},"80 - 120"]
[null,"GS > 50 - 699 KW",null,80,{"$f":"IF(E11=0,\"\",(E43+G43)/E11*100)","v":92.722020076829395},{"$f":"IF(E11=0,\"\",(F43+G43)/E11*100)","v":95.656823823776264},"80 - 120"]
[null,"GS > 700 - 4,999 kW",null,131.55000000000001,{"$f":"IF(E12=0,\"\",(E44+G44)/E12*100)","v":136.47771546026877},{"$f":"IF(E12=0,\"\",(F44+G44)/E12*100)","v":120},"80 - 120"]
[null,"Large User, if applicable",null,100,{"$f":"IF(E13=0,\"\",(E45+G45)/E13*100)","v":92.464377838566435},{"$f":"IF(E13=0,\"\",(F45+G45)/E13*100)","v":95.656823823776264},"85 - 115"]
[null,"Street Lighting",null,70,{"$f":"IF(E14=0,\"\",(E46+G46)/E14*100)","v":78.978843700952964},{"$f":"IF(E14=0,\"\",(F46+G46)/E14*100)","v":95.656823823776278},"70 - 120"]
[null,"Sentinel Lighting",null,null,{"$f":"IF(E15=0,\"\",(E47+G47)/E15*100)","v":""},{"$f":"IF(E15=0,\"\",(F47+G47)/E15*100)","v":""},"80 - 120"]
[null,"Unmetered Scattered Load (USL)",null,80,{"$f":"IF(E16=0,\"\",(E48+G48)/E16*100)","v":91.451231162398528},{"$f":"IF(E16=0,\"\",(F48+G48)/E16*100)","v":95.656823823776278},"80 - 120"]
[null,"Distributed Generation Class",null,null,{"$f":"IF(E17=0,\"\",(E49+G49)/E17*100)","v":13.979241446385441},{"$f":"IF(E17=0,\"\",(F49+G49)/E17*100)","v":50},"85 - 115"]
[null,"Energy from Waste Generation",null,null,{"$f":"IF(E18=0,\"\",(E50+G50)/E18*100)","v":12.051159103161687},{"$f":"IF(E18=0,\"\",(F50+G50)/E18*100)","v":100},100]
[null,"Embedded distributor class",null,null,{"$f":"IF(E19=0,\"\",(E51+G51)/E19*100)","v":5.7189718195250014},{"$f":"IF(E19=0,\"\",(F51+G51)/E19*100)","v":100}]
[null,"Standby  Power",null,null,{"$f":"IF(E20=0,\"\",(E52+G52)/E20*100)","v":""},"N/A"]
[]
[null,"Notes"]
[]
[null,"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."]
[]
[]
[null,"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\"."]
[]
[null,"D)  Proposed Revenue-to-Cost Ratios"]
[]
[null,"Class",null,"Proposed Revenue-to-Cost Ratios",null,null,"Policy Range"]
[null,null,null,2015,2016,2017]
[null,null,null,"%","%","%","%"]
[null,"Residential",null,{"$f":"+F76","v":95.656823823776278},null,null,"85 - 115"]
[null,"GS < 50 kW",null,120,null,null,"80 - 120"]
[null,"GS > 50 - 699 KW",null,95.656823823776264,null,null,"80 - 120"]
[null,"GS > 700 - 4,999 kW",null,120,null,null,"80 - 120"]
[null,"Large User, if applicable",null,95.656823823776264,null,null,"85 - 115"]
[null,"Street Lighting",null,95.656823823776278,null,null,"70 - 120"]
[null,"Sentinel Lighting",null,"",null,null,"80 - 120"]
[null,"Unmetered Scattered Load (USL)",null,95.656823823776278,null,null,"80 - 120"]
[null,"Distributed Generation Class",null,50,70,90,"85 - 115"]
[null,"Energy from Waste Generation",null,100,null,null,100]
[null,"Embedded distributor class",null,100]
[null,"Standby  Power",null,"N/A"]
[]
[null,"Note"]
[null,"1     The applicant should complete Table D if it is applying for approval of a revenue to cost ratio in 2013 that is outside the Board’s policy range for any customer class. Table (d) will show the information that the distributor would likely enter in the IRM model) in 2013.  In 2014 Table (d), enter the planned ratios for the classes that will be ‘Change’ and ‘No Change’ in 2014 (in the current Revenue Cost Ratio Adjustment Workform, Worksheet C1.1 ‘Decision – Cost Revenue Adjustment’, column d), and enter TBD for class(es) that will be entered as ‘Rebalance’. "]

{"sheet":"App.2-V Revenue Reconciliation","index":7,"n_rows":28,"n_cols":17,"rows_kept":28,"cut":false,"hidden":false,"merged":[[27,1,28,14],[3,15,4,15],[0,1,0,16],[1,1,1,16],[3,2,4,2],[3,3,3,5],[3,6,3,7],[3,8,3,10],[3,13,4,13],[3,14,4,14],[3,11,4,11],[3,16,4,16],[4,9,4,10],[25,1,26,14]]}
[null,"Appendix 2-V"]
[null,"Revenue Reconciliation"]
[]
[null,"Rate Class","Customers/ Connections","Number of Customers/Connections",null,null,"Test Year Consumption",null,"Proposed Rates",null,null,"Revenues at Proposed Rates",null,"Class Specific Revenue Requirement","Transformer Allowance Credit","Total","Difference"]
[null,null,null,"Start of Test Year","End of Test Year","Average","kWh","kW","Monthly Service Charge","Volumetric"]
[null,null,null,null,null,null,null,null,null,"kWh","kW"]
[]
[null,"Residential","Customers",139079.40647635428,142878.95697138493,{"$f":"IF(SUM(D8:E8)=0,0,AVERAGE(D8:E8))","v":140979.18172386961},1308264983.2731071,null,11.07,1.55E-2,null,{"$f":"I8*F8*12+J8*G8+K8*H8","v":39005781.740932003},null,38976450,null,{"$f":"+N8+O8","v":38976450},{"$f":"+P8-L8","v":-29331.740932002664}]
[null,"GS < 50 kW","Customers",8809.6093311747372,9169.3106857323946,8989.4600084535668,354668870.2835499,null,24.39,1.61E-2,null,8341203.9668393433,null,8334630,1185.6661575406135,8335815.6661575409,-5388.3006818024442]
[null,"GS > 50 to 699 kW","Customers",1494.4618723330477,1486.9871083433509,1490.7244903381993,1064497598.5537131,2979825.6981246667,121.18,null,2.7446000000000002,10346181.535943156,null,10181204,165094.77153512335,10346298.771535123,117.23559196665883]
[null,"GS > 700 to 4,999 kW","Customers",112.62311264462555,116.60971019112958,114.61641141787757,806154179.88763332,1969146.4021656737,1093.3496,null,3.1861000000000002,7777687.0428661164,null,6426864,1350758.3732560684,7777622.3732560687,-64.669610047712922]
[null,"Large Use","Customers",6,6,6,382619513.4019751,719987.09163337958,4549.67,null,2.4121999999999999,2064329.1024380382,null,2064357,null,2064357,27.897561961784959]
[null,"Streetlighting","Connections",22167.983359553844,22501.143678346707,22334.563518950275,33306954.548778366,100671.89144675127,2.2200000000000002,null,11.1563,1718118.5946922265,null,1718153,null,1718153,34.405307773500681]
[null,"Unmetered Scattered Load","Connections",1548.2554731412931,1575.1808504041201,1561.7181617727065,5931732.9043365736,null,1.05,1.9199999999999998E-2,null,133566.92060159831,null,133695,null,133695,128.07939840169274]
[null,"Standby Power","Customers",1,1,1,null,54579.733333333323,0,null,1.6224000000000001,88550.159359999991,null,88552,null,88552,1.8406400000094436]
[null,"Embedded Distributor Class","Customers",1,1,1,17012413.820937574,40073.436725163534,4021.92,null,0,48263.040000000001,null,48263,null,48263,-4.0000000000873115E-2]
[null,"Distributor Generator","Customers",61.166666666666686,74.000000000000057,67.583333333333371,178815.83827199429,null,55.59,0,null,45083.490000000027,null,45087,null,45087,3.5099999999729334]
[null,"Energy from Waste Generation","Customers",1,1,1,null,null,61,0,null,732,null,732,null,732,0]
[null,null,null,null,null,0,null,null,null,null,null,0,null,null,null,0,{"$f":"+L19-P19","v":0}]
[null,null,null,null,null,0,null,null,null,null,null,0,null,null,null,0,{"$f":"+L20-P20","v":0}]
[]
[null,"Total",null,null,null,null,null,null,null,null,null,{"$f":"SUM(L8:L21)","v":69569497.593672484},null,{"$f":"SUM(N8:N20)","v":68017987},{"$f":"SUM(O8:O20)","v":1517038.8109487323},{"$f":"SUM(P8:P20)","v":69535025.81094873},{"$f":"SUM(Q8:Q20)","v":-34471.782723749202}]
[]
[null,"Note"]
[]
[null,"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."]
[]
[null,"2       Rates should be entered with the number of decimal places that will show on the Tariff of Rates and Charges."]