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[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2015-0004"}]
[null,null,null,null,null,null,"Exhibit:","D"]
[null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,"Schedule:",3]
[null,null,null,null,null,null,"Page:",1]
[]
[null,null,null,null,null,null,"Date:","ORIGINAL UPDATED: June 29, 2015"]
[]
[]
["Appendix 2-JB"]
["Recoverable OM&A Cost Driver Table"]
[]
["OM&A",{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Actuals)\"","v":"Last Rebasing Year (2012 Actuals)"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2013 Actuals"},{"$f":"'[2]App.2-JC_OMA Programs'!E13","v":"2014 Q2 Forecast"},"2014 Actuals","2015 Bridge Year",{"$f":"BridgeYear&\" Bridge Year To Q2\"","v":"2015 Bridge Year To Q2"},{"$f":"TestYear & \" Test Year\"","v":"2016 Test Year"},2017,2018,2019,2020]
["Reporting Basis"]
["Opening Balance",73.099999999999994,73.099999999999994,75.8,{"$f":"+C29","v":75.8},{"$f":"+E29","v":80.900000000000006},80.8,83.7]
["Workforce Planning",null,null,0.2,null,0.6,0.3,0.4]
["Collective Agreement/Annual progressions",null,1.1000000000000001,1.2,1.7,2.2999999999999998,1.3,1.4]
["Vacancy and Vacancy Allowance",null,null,-1.6,null,-2.1,-0.5,-0.1]
["Benefits & Pensions",null,0.1,1.7,0.6,0.8,-0.3,1]
["Vegetation Management",null,0.4,0.3,1.5,-0.3,0.9,-0.4]
["Underground Locates",null,0.2,0.1,0.1,0.3,0.3,0.3]
["Changes in Capital and Allocations",null,-0.6,0.2,0.4,-0.4,0.1,-0.2]
["Postage",null,-0.1,0.7,0.8,0.1,0.2,0]
["IT Maintenance ",null,0.5,1.2,1.2,0.4,0.4,0.5]
["Bad Debts",null,0.8,-0.4,-0.4,-0.3,-0.3,0.4]
["Inventory Scrap recovery reclass out of OMA",null,0,0.8,0.6,null,0,0]
["Inflation",null,null,null,null,0.8,0.8,0.8]
["Other Costs/(Cost reductions)",0,0.29999999999999716,0.59999999999999432,-1.4,0.6,-0.29999999999999716,-0.70000000000001705]
["Closing Balance",{"$f":"SUM(B15:B28)","v":73.099999999999994},{"$f":"SUM(C15:C28)","v":75.8},80.8,80.900000000000006,83.7,83.7,{"$f":"SUM(H15:H28)","v":87.1},{"$f":"+H29*1.03245","v":89.926394999999999},{"$f":"+I29*1.03245","v":92.844506517750006},{"$f":"+J29*1.03245","v":95.857310754251003},{"$f":"+K29*1.03245","v":98.967880488226456}]
[]
["Notes:"]
[]
[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."]