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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   ","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,"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-2015-0113",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","Susan Reffle, Vice President",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   ","905 444-1983",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   ","sreffle@whitbyhydro.on.ca",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",2016,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",2015,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",2011,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",2013]
[]
["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 Whitby Hydro Electric Corporation an embedded distributor?"},null,null,null,"No"]
[]
[]
[null,"Notes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Guelph Hydro Electric Systems Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Halton Hills Hydro Inc."]
[null,null,"Pale green cells represent input cells.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hearst Power Distribution Co. Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Horizon Utilities Corporation"]
[null,null,"Pale blue cells represent drop-down lists.  The applicant should select the appropriate item from the drop-down list.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro 2000 Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro Hawkesbury Inc."]
[null,null,"White cells contain fixed values, automatically generated values or formulae. ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Brampton Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Remote Communities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro Ottawa Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Innisfil Hydro Dist. Systems Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kashechewan Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kenora Hydro Electric Corporation Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kingston Hydro Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kitchener-Wilmot Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lakefront Utilities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lakeland Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"London Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Midland Power Utility Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Milton Hydro Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Newmarket – Tay Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Niagara Peninsula Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Niagara-on-the-Lake Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Norfolk Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"North Bay Hydro Distribution Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Northern Ontario Wires Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Oakville Hydro Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Orangeville Hydro Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Orillia Power Distribution Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Oshawa PUC Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ottawa River Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Parry Sound Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Peterborough Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PowerStream Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PUC Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Renfrew Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rideau St. Lawrence Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"St. Thomas Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sioux Lookout Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Thunder Bay Hydro Electricity Distribution"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tillsonburg Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Toronto Hydro-Electric System Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Veridian Connections Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wasaga Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Waterloo North Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Welland Hydro Electric System Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wellington North Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"West Coast Huron Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Westario Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Whitby Hydro Electric Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Woodstock Hydro Services Inc."]

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[1,"LDC Information Sheet",null,null,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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[]
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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."]

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[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2015-0113"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-AA"]
["Capital Projects Table"]
[]
[]
["Projects",{"$f":"C13-1","v":2011},{"$f":"D13-1","v":2012},{"$f":"E13-1","v":2013},{"$f":"BridgeYear - 1","v":2014},{"$f":"BridgeYear & \" Bridge Year\"","v":"2015 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2016 Test Year"}]
["Reporting Basis"]
["Project Name #1"]
[]
[]
[]
[]
[]
["Sub-Total",{"$f":"SUM(B16:B20)","v":0},0,0,0,0,0]
["Project Name #2"]
[]
[]
[]
[]
[]
["Sub-Total",{"$f":"SUM(B23:B27)","v":0},0,0,0,0,0]
["Project Name #3"]
[]
[]
[]
[]
[]
["Sub-Total",{"$f":"SUM(B30:B34)","v":0},0,0,0,0,0]
["Project Name #4"]
[]
[]
[]
[]
[]
["Sub-Total",{"$f":"SUM(B37:B41)","v":0},0,0,0,0,0]
["Miscellaneous"]
["Total",{"$f":"SUMPRODUCT(--($A15:$A43=\"Sub-Total\"), B$15:B$43)+B43","v":0},0,0,0,0,0]
["Less Renewable Generation Facility Assets and Other Non Rate-Regulated Utility Assets (input as negative)"]
["Total",{"$f":"B44+B45","v":0},0,0,0,0,0]
[]
[]
[]
["Notes:"]
[]
["1   Please provide a breakdown of the major components of each capital project undertaken in each year.  Please ensure that all projects below the materiality threshold are included in the miscellaneous line.  Add more projects as required."]
["2   The applicant should group projects appropriately and avoid presentations that result in classification of significant components of the capital budget in the miscellaneous category."]

{"sheet":"App.2-AB_Capital Expenditures","index":5,"n_rows":35,"n_cols":21,"rows_kept":35,"cut":false,"hidden":false,"merged":[[15,16,15,20],[8,0,8,7],[9,0,9,7],[35,0,36,13],[32,0,33,13],[29,0,30,13],[12,0,15,0],[12,1,12,15],[15,1,15,2],[15,4,15,5],[15,7,15,8],[15,10,15,11],[15,13,15,14],[12,16,12,20],[13,1,13,3],[13,4,13,6],[13,18,14,18],[13,19,14,19],[13,20,14,20],[13,7,13,9],[13,10,13,12],[13,13,13,15],[13,16,14,16],[13,17,14,17]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"EBNUMBER","v":"EB-2015-0113"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-AB"]
["Table 2 - Capital Expenditure Summary from Chapter 5 Consolidated\nDistribution System Plan Filing Requirements"]
[]
["First year of Forecast Period:",{"$f":"TestYear","v":2016}]
["CATEGORY","Historical Period (previous plan1 & actual)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Forecast Period (planned)"]
[null,{"$f":"E14-1","v":2011},null,null,{"$f":"H14-1","v":2012},null,null,{"$f":"K14-1","v":2013},null,null,{"$f":"N14-1","v":2014},null,null,{"$f":"Q14-1","v":2015},null,null,{"$f":"B12","v":2016},{"$f":"Q14+1","v":2017},{"$f":"R14+1","v":2018},{"$f":"S14+1","v":2019},{"$f":"T14+1","v":2020}]
[null,"Plan","Actual","Var","Plan","Actual","Var","Plan","Actual","Var","Plan","Actual","Var","Plan","Actual2","Var"]
[null,"$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000"]
["System Access",null,null,{"$f":"IF(ISERROR((C17-B17)/B17),\"--\",(C17-B17)/B17)","v":"--"},null,null,{"$f":"IF(ISERROR((F17-E17)/E17),\"--\",(F17-E17)/E17)","v":"--"},null,null,{"$f":"IF(ISERROR((I17-H17)/H17),\"--\",(I17-H17)/H17)","v":"--"},null,null,{"$f":"IF(ISERROR((L17-K17)/K17),\"--\",(L17-K17)/K17)","v":"--"},null,null,{"$f":"IF(ISERROR((O17-N17)/N17),\"--\",(O17-N17)/N17)","v":"--"}]
["System Renewal",null,null,"--",null,null,"--",null,null,"--",null,null,"--",null,null,"--"]
["System Service",null,null,"--",null,null,"--",null,null,"--",null,null,"--",null,null,"--"]
["General Plant",null,null,"--",null,null,"--",null,null,"--",null,null,"--",null,null,"--"]
["TOTAL EXPENDITURE",{"$f":"SUM(B17:B20)","v":0},{"$f":"SUM(C17:C20)","v":0},"--",0,0,"--",0,0,"--",0,0,"--",0,0,"--",0,0,0,0,{"$f":"SUM(U17:U20)","v":0}]
["System O&M",null,null,"--",null,null,"--",null,null,"--",null,null,"--",null,null,"--"]
[]
["Notes to the Table:"]
["1.  Historical “previous plan” data is not required unless a plan has previously been filed"]
["2.  Indicate the number of months of 'actual' data included in the last year of the Historical Period (normally a 'bridge' year):"]
[]
["Explanatory Notes on Variances (complete only if applicable)"]
["Notes on shifts in forecast vs. 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 Engagement","index":6,"n_rows":45,"n_cols":3,"rows_kept":45,"cut":false,"hidden":false,"merged":[[9,0,9,2],[8,0,8,2]]}
[null,"File Number:",{"$f":"EBNUMBER","v":"EB-2015-0113"}]
[null,"Exhibit:"]
[null,"Tab:"]
[null,"Schedule:"]
[null,"Page:"]
[]
[null,"Date:"]
[]
["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."]
[null,"1,\n2."]
[null,"1,\n2."]
[null,"1,\n2."]
[null,"1,\n2."]
[null,"1,\n2."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Note:  Use \"ALT-ENTER\" to go to the next line within a cell"]

{"sheet":"App.2-B_Acct Instructions","index":7,"n_rows":67,"n_cols":7,"rows_kept":67,"cut":false,"hidden":false,"merged":[[0,0,0,10],[1,0,1,10],[66,0,68,10],[5,0,5,10],[11,0,15,0],[9,4,9,5],[17,0,19,10],[20,0,22,10],[34,0,36,10],[42,0,44,10],[28,0,30,10],[53,0,53,13],[85,11,85,18],[80,0,80,10],[80,11,80,18],[81,0,81,10],[81,11,81,18],[82,0,82,10],[82,11,82,18],[58,0,58,13],[60,0,60,13],[88,0,88,10],[88,11,88,18],[86,0,86,10],[86,11,86,18],[87,0,87,10],[87,11,87,18],[93,11,93,18],[73,0,73,10],[74,0,74,10],[74,11,74,18],[83,0,83,10],[83,11,83,18],[84,0,84,10],[84,11,84,18],[85,0,85,10],[75,11,75,18],[75,0,75,10],[76,11,76,18],[77,0,77,10],[77,11,77,18],[78,0,78,10],[78,11,78,18],[79,0,79,10],[79,11,79,18],[94,0,94,10],[94,11,94,18],[95,0,95,10],[95,11,95,18],[91,11,91,18],[92,0,92,10],[92,11,92,18],[89,0,89,10],[89,11,89,18],[91,0,91,10],[90,0,90,10],[90,11,90,18],[99,0,99,10],[99,11,99,18],[100,0,100,10],[100,11,100,18],[101,0,101,10],[101,11,101,18],[96,0,96,10],[96,11,96,18],[97,0,97,10],[97,11,97,18],[98,0,98,10],[98,11,98,18],[105,0,105,10],[105,11,105,18],[106,0,106,10],[106,11,106,18],[107,0,107,10],[107,11,107,18],[102,0,102,10],[102,11,102,18],[103,0,103,10],[103,11,103,18],[104,0,104,10],[104,11,104,18],[126,0,126,10],[126,11,126,18],[123,0,123,10],[123,11,123,18],[124,0,124,10],[124,11,124,18],[125,0,125,10],[125,11,125,18],[120,0,120,10],[120,11,120,18],[121,0,121,10],[121,11,121,18],[122,0,122,10],[122,11,122,18],[117,0,117,10],[117,11,117,18],[118,0,118,10],[118,11,118,18],[119,0,119,10],[119,11,119,18],[114,0,114,10],[114,11,114,18],[115,0,115,10],[115,11,115,18],[116,0,116,10],[116,11,116,18],[111,0,111,10],[111,11,111,18],[112,0,112,10],[112,11,112,18],[113,0,113,10],[113,11,113,18],[108,0,108,10],[108,11,108,18],[109,0,109,10],[109,11,109,18],[110,0,110,10],[110,11,110,18]]}
["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,null,"this is our initial thoughts - may change depending on whether any changes between MIFRS and Revised CGAAP"]
[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)"]
[null,2016,"Test",null,null,"MIFRS"]
["Information to be filed in 2015 CoS Application",2015,"Bridge",null,"MIFRS"," MIFRS and Revised CGAAP* and CGAAP","is there a difference between MIFRS and Revised CGAAP "]
[null,2014,"Historical/Fcst",null," MIFRS and Revised CGAAP*"," MIFRS and Revised CGAAP* and 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":"Appendix 2-BB Service Life  ","index":8,"n_rows":107,"n_cols":17,"rows_kept":107,"cut":false,"hidden":false,"merged":[[100,2,100,4],[100,6,100,7],[103,0,103,7],[97,2,97,4],[97,6,97,7],[98,2,98,4],[98,6,98,7],[99,2,99,4],[99,6,99,7],[94,2,94,4],[94,6,94,7],[95,2,95,4],[95,6,95,7],[96,2,96,4],[96,6,96,7],[92,1,93,1],[92,2,93,2],[92,3,92,4],[92,6,92,7],[93,3,93,4],[93,6,93,7],[88,1,91,1],[88,2,91,2],[88,3,88,4],[88,6,88,7],[89,3,89,4],[89,6,89,7],[90,3,90,4],[90,6,90,7],[91,3,91,4],[91,6,91,7],[86,1,87,1],[86,2,87,2],[86,3,86,4],[86,6,86,7],[87,3,87,4],[87,6,87,7],[82,1,85,1],[82,2,85,2],[82,3,82,4],[82,6,82,7],[83,3,83,4],[83,6,83,7],[84,3,84,4],[84,6,84,7],[85,3,85,4],[85,6,85,7],[80,2,80,4],[80,6,80,7],[81,2,81,4],[81,5,81,7],[74,13,74,14],[74,15,74,16],[75,2,75,4],[76,2,76,4],[76,6,76,7],[74,10,75,10],[74,11,74,12],[77,6,77,7],[78,3,78,4],[72,0,72,7],[74,2,74,4],[74,5,75,7],[74,9,75,9],[78,6,78,7],[79,3,79,4],[79,6,79,7],[69,2,69,4],[60,2,60,4],[61,2,61,4],[62,1,63,1],[62,2,63,2],[62,3,62,4],[63,3,63,4],[77,1,79,1],[77,2,79,2],[77,3,77,4],[59,2,59,4],[49,2,49,4],[50,0,68,0],[50,2,50,4],[51,2,51,4],[52,2,52,4],[53,2,53,4],[54,2,54,4],[55,2,55,4],[64,2,64,4],[65,2,65,4],[66,2,66,4],[67,2,67,4],[68,2,68,4],[33,0,49,0],[33,1,35,1],[33,2,35,2],[33,3,33,4],[34,3,34,4],[43,2,43,4],[44,2,44,4],[45,2,45,4],[46,2,46,4],[47,2,47,4],[48,2,48,4],[56,2,56,4],[57,1,58,1],[57,2,58,2],[57,3,57,4],[58,3,58,4],[38,1,40,1],[38,2,40,2],[38,3,38,4],[39,3,39,4],[40,3,40,4],[41,1,42,1],[41,3,41,4],[42,3,42,4],[35,3,35,4],[36,2,36,4],[37,2,37,4],[16,0,32,0],[16,1,18,1],[16,2,18,2],[16,3,16,4],[17,3,18,3],[25,2,25,4],[26,2,26,4],[27,2,27,4],[28,2,28,4],[29,2,29,4],[30,2,30,4],[19,1,21,1],[19,2,21,2],[19,3,19,4],[20,3,21,3],[22,1,24,1],[22,2,24,2],[22,3,22,4],[23,3,24,3],[14,11,14,12],[14,13,14,14],[31,2,31,4],[32,2,32,4],[14,2,14,4],[14,5,14,7],[14,9,15,9],[14,10,15,10],[8,0,8,16],[9,0,9,16],[10,0,10,16],[14,15,14,16],[15,2,15,4]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-BB"]
["Service Life Comparison"]
["Table F-1 from Kinetrics Report1"]
[]
[]
[]
[null,null,"Asset Details",null,null,"Useful Life",null,null,null,"USoA Account Number","USoA Account Description","Current",null,"Proposed",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,null,null,null,{"$f":"IF(ISERROR(1/L17), \"\", 1/L17)","v":""},null,{"$f":"IF(ISERROR(1/N17), \"\", 1/N17)","v":""},{"$f":"IF(ISBLANK(N17),\"\",IF(N17<F17,\"Yes\",\"No\"))","v":""},{"$f":"IF(ISBLANK(N17),\"\",IF(N17>H17,\"Yes\",\"No\"))","v":""}]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,{"$f":"IF(ISERROR(1/L18), \"\", 1/L18)","v":""},null,{"$f":"IF(ISERROR(1/N18), \"\", 1/N18)","v":""},{"$f":"IF(ISBLANK(N18),\"\",IF(N18<F18,\"Yes\",\"No\"))","v":""},{"$f":"IF(ISBLANK(N18),\"\",IF(N18>H18,\"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,null,null,null,"",null,"","",""]
[null,5,"OH Line Switch Motor",null,null,15,25,25,null,null,null,null,"",null,"","",""]
[null,6,"OH Line Switch RTU",null,null,15,20,20,null,null,null,null,"",null,"","",""]
[null,7,"OH Integral Switches",null,null,35,45,60,null,null,null,null,"",null,"","",""]
[null,8,"OH Conductors",null,null,50,60,75,null,null,null,null,"",null,"","",""]
[null,9,"OH Transformers & Voltage Regulators",null,null,30,40,60,null,null,null,null,"",null,"","",""]
[null,10,"OH Shunt Capacitor Banks",null,null,25,30,40,null,null,null,null,"",null,"","",""]
[null,11,"Reclosers",null,null,25,40,55,null,null,null,null,"",null,"","",""]
["TS & MS",12,"Power Transformers","Overall",null,30,45,60,null,null,null,null,"",null,"","",""]
[null,null,null,"Bushing",null,10,20,30,null,null,null,null,"",null,"","",""]
[null,null,null,"Tap Changer",null,20,30,60,null,null,null,null,"",null,"","",""]
[null,13,"Station Service Transformer",null,null,30,45,55,null,null,null,null,"",null,"","",""]
[null,14,"Station Grounding Transformer",null,null,30,40,40,null,null,null,null,"",null,"","",""]
[null,15,"Station DC System","Overall",null,10,20,30,null,null,null,null,"",null,"","",""]
[null,null,null,"Battery Bank",null,10,15,15,null,null,null,null,"",null,"","",""]
[null,null,null,"Charger",null,20,20,30,null,null,null,null,"",null,"","",""]
[null,16,"Station Metal Clad Switchgear","Overall",null,30,40,60,null,null,null,null,"",null,"","",""]
[null,null,null,"Removable Breaker",null,25,40,60,null,null,null,null,"",null,"","",""]
[null,17,"Station Independent Breakers",null,null,35,45,65,null,null,null,null,"",null,"","",""]
[null,18,"Station Switch",null,null,30,50,60,null,null,null,null,"",null,"","",""]
[null,19,"Electromechanical Relays",null,null,25,35,50,null,null,null,null,"",null,"","",""]
[null,20,"Solid State Relays",null,null,10,30,45,null,null,null,null,"",null,"","",""]
[null,21,"Digital & Numeric Relays",null,null,15,20,20,null,null,null,null,"",null,"","",""]
[null,22,"Rigid Busbars",null,null,30,55,60,null,null,null,null,"",null,"","",""]
[null,23,"Steel Structure",null,null,35,50,90,null,null,null,null,"",null,"","",""]
["UG",24,"Primary Paper Insulated Lead Covered (PILC) Cables",null,null,60,65,75,null,null,null,null,"",null,"","",""]
[null,25,"Primary Ethylene-Propylene Rubber (EPR) Cables",null,null,20,25,25,null,null,null,null,"",null,"","",""]
[null,26,"Primary Non-Tree Retardant (TR) Cross Linked \nPolyethylene (XLPE) Cables Direct Buried",null,null,20,25,30,null,null,null,null,"",null,"","",""]
[null,27,"Primary Non-TR XLPE Cables in Duct",null,null,20,25,30,null,null,null,null,"",null,"","",""]
[null,30,"Secondary PILC Cables",null,null,70,75,80,null,null,null,null,"",null,"","",""]
[null,31,"Secondary Cables Direct Buried",null,null,25,35,40,null,null,null,null,"",null,"","",""]
[null,32,"Secondary Cables in Duct",null,null,35,40,60,null,null,null,null,"",null,"","",""]
[null,33,"Network Tranformers","Overall",null,20,35,50,null,null,null,null,"",null,"","",""]
[null,null,null,"Protector",null,20,35,40,null,null,null,null,"",null,"","",""]
[null,34,"Pad-Mounted Transformers",null,null,25,40,45,null,null,null,null,"",null,"","",""]
[null,35,"Submersible/Vault Transformers",null,null,25,35,45,null,null,null,null,"",null,"","",""]
[null,36,"UG Foundation",null,null,35,55,70,null,null,null,null,"",null,"","",""]
[null,37,"UG Vaults","Overall",null,40,60,80,null,null,null,null,"",null,"","",""]
[null,null,null,"Roof",null,20,30,45,null,null,null,null,"",null,"","",""]
[null,38,"UG Vault Switches",null,null,20,35,50,null,null,null,null,"",null,"","",""]
[null,39,"Pad-Mounted Switchgear",null,null,20,30,45,null,null,null,null,"",null,"","",""]
[null,40,"Ducts",null,null,30,50,85,null,null,null,null,"",null,"","",""]
[null,41,"Concrete Encased Duct Banks",null,null,35,55,80,null,null,null,null,"",null,"","",""]
[null,42,"Cable Chambers",null,null,50,60,80,null,null,null,null,"",null,"","",""]
["S",43,"Remote SCADA",null,null,15,20,30,null,null,null,null,"",null,"","",""]
[]
[]
["Table F-2 from Kinetrics Report1"]
[]
[null,null,"Asset Details",null,null,"Useful Life Range",null,null,null,"USoA Account Number","USoA Account Description","Current",null,"Proposed",null,"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,null,null,null,{"$f":"IF(ISERROR(1/L77), \"\", 1/L77)","v":""},null,{"$f":"IF(ISERROR(1/N77), \"\", 1/N77)","v":""},{"$f":"IF(ISBLANK(N77),\"\",IF(N77<F77,\"Yes\",\"No\"))","v":""},{"$f":"IF(ISBLANK(N77),\"\",IF(N77>G77,\"Yes\",\"No\"))","v":""}]
[null,2,"Vehicles","Trucks & Buckets",null,5,15,null,null,null,null,null,{"$f":"IF(ISERROR(1/L78), \"\", 1/L78)","v":""},null,{"$f":"IF(ISERROR(1/N78), \"\", 1/N78)","v":""},{"$f":"IF(ISBLANK(N78),\"\",IF(N78<F78,\"Yes\",\"No\"))","v":""},{"$f":"IF(ISBLANK(N78),\"\",IF(N78>G78,\"Yes\",\"No\"))","v":""}]
[null,null,null,"Trailers",null,5,20,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Vans",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,3,"Administrative Buildings",null,null,50,75,null,null,null,null,null,"",null,"","",""]
[null,4,"Leasehold Improvements",null,null,"Lease dependent",null,null,null,null,null,null,"",null,""]
[null,5,"Station Buildings","Station Buildings",null,50,75,null,null,null,null,null,"",null,"","",""]
[null,null,null,"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,null,null,null,"",null,"","",""]
[null,null,null,"Software",null,2,5,null,null,null,null,null,"",null,"","",""]
[null,7,"Equipment","Power Operated",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Stores",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Tools, Shop, Garage Equipment",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,null,null,"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,null,null,null,"",null,"","",""]
[null,10,"Industrial/Commercial Energy Meters",null,null,25,35,null,null,null,null,null,"",null,"","",""]
[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,null,null,null,"",null,"","",""]
[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":9,"n_rows":62,"n_cols":12,"rows_kept":62,"cut":false,"hidden":false,"merged":[[58,1,58,11],[59,1,60,9],[61,1,62,11],[8,0,8,11],[9,0,9,11],[14,0,15,0],[14,1,15,1],[14,10,15,10],[10,1,10,10]]}
["DOES NOT APPLY TO WHITBY HYDRO",null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2015-0113"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CA"]
["Depreciation and Amortization Expense"]
[null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,"Year",2012,"Former CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2012","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","2012 Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"C17-D17","v":0},null,{"$f":"E17+0.5*F17","v":0},null,{"$f":"IF(H17=0,0,1/H17)","v":0},{"$f":"IF(H17=0,0,G17/H17)","v":0},null,{"$f":"IF(ISERROR(+J17-K17), 0, +J17-K17)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,{"$f":"C18-D18","v":0},null,{"$f":"E18+0.5*F18","v":0},null,0,0,null,0]
[1805,"Land",null,null,0,null,0,null,0,0,null,0]
[1808,"Buildings",null,null,0,null,0,null,0,0,null,0]
[1810,"Leasehold Improvements",null,null,0,null,0,null,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,null,0,null,0,0,null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,null,0,null,0,0,null,0]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,null,0,null,0,0,null,0]
[1835,"Overhead Conductors & Devices",null,null,0,null,0,null,0,0,null,0]
[1840,"Underground Conduit",null,null,0,null,0,null,0,0,null,0]
[1845,"Underground Conductors & Devices",null,null,0,null,0,null,0,0,null,0]
[1850,"Line Transformers",null,null,0,null,0,null,0,0,null,0]
[1855,"Services (Overhead & Underground)",null,null,0,null,0,null,0,0,null,0]
[1860,"Meters",null,null,0,null,0,null,0,0,null,0]
[1860,"Meters (Smart Meters)",null,null,0,null,0,null,0,0,null,0]
[1905,"Land",null,null,0,null,0,null,0,0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,0,0,null,0]
[1910,"Leasehold Improvements",null,null,0,null,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,null,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equipment - Hardware",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,null,0,null,0,0,null,0]
[1930,"Transportation Equipment",null,null,0,null,0,null,0,0,null,0]
[1935,"Stores Equipment",null,null,0,null,0,null,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,null,0,null,0,0,null,0]
[1945,"Measurement & Testing Equipment",null,null,0,null,0,null,0,0,null,0]
[1950,"Power Operated Equipment",null,null,0,null,0,null,0,0,null,0]
[1955,"Communications Equipment",null,null,0,null,0,null,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,0,null,0,0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,null,0,0,null,0]
[1970,"Load Management Controls Customer Premises",null,null,0,null,0,null,0,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,null,0,null,0,0,null,0]
[1980,"System Supervisor Equipment",null,null,0,null,0,null,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,0,0,null,0]
[1990,"Other Tangible Property",null,null,0,null,0,null,0,0,null,0]
[1995,"Contributions & Grants",null,null,0,null,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C17:C54)","v":0},{"$f":"SUM(D17:D54)","v":0},{"$f":"SUM(E17:E54)","v":0},{"$f":"SUM(F17:F54)","v":0},{"$f":"SUM(G17:G54)","v":0},null,null,{"$f":"SUM(J17:J54)","v":0},{"$f":"SUM(K17:K54)","v":0},{"$f":"SUM(L17:L54)","v":0}]
[]
["Notes:"]
[]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[]
["General","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CB_NewCGAAP_DepExp_2012","index":10,"n_rows":66,"n_cols":15,"rows_kept":66,"cut":false,"hidden":false,"merged":[[8,0,8,14],[9,0,9,14],[10,0,10,14],[14,0,15,0],[14,1,15,1],[14,10,15,10],[14,13,15,13],[65,1,66,14],[58,1,58,14],[59,1,59,14],[60,1,60,14],[61,1,61,14],[62,1,62,14],[63,1,63,14]]}
["DOES NOT APPLY TO WHITBY HYDRO",null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2015-0113"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CB"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,"Year",2012,"Revised CGAAP "]
[]
["Account","Description","Opening NBV as at Jan 1, 2012 5","Additions","Average Remaining Life of Opening NBV 4","Years (new additions only) 3","Depreciation Rate on New Additions","Depreciation Expense on Opening NBV","Depreciation Expense on Additions 1","2012 Depreciation Expense","2012 Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n (l)","Variance 2","Depreciation Expense on 2012 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2012 Full Year Depreciation 6"]
[null,null,"(a)","(d)","(i)","(f)","(g) = 1 / (f)","(j) = (a) / (i)","(h)=((d)*0.5)/(f) ","(k) = (j) + (h)",null,"(m) = (k) - (l)","(n) = (d)/(f) ",null,"(p) = (j) + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"IF(F17=0,0,1/F17)","v":0},{"$f":"IF(E17=0,0,+C17/E17)","v":0},{"$f":"IF(F17=0,0,+(D17*0.5)/F17)","v":0},{"$f":"IF(ISERROR(+H17+I17), 0, +H17+I17)","v":0},null,{"$f":"IF(ISERROR(+J17-K17), 0, +J17-K17)","v":0},{"$f":"IF(F17=0,0,+(D17)/F17)","v":0},null,{"$f":"IF(ISERROR(+M17+H17-N17), 0, +M17+H17-N17)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,null,null,0,0,0,0,null,0,0,null,{"$f":"IF(ISERROR(+M18+H18-N18), 0, +M18+H18-N18)","v":0}]
[1805,"Land",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1808,"Buildings",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1810,"Leasehold Improvements",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1825,"Storage Battery Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1835,"Overhead Conductors & Devices",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1840,"Underground Conduit",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1845,"Underground Conductors & Devices",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1850,"Line Transformers",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1855,"Services (Overhead & Underground)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1860,"Meters",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1860,"Meters (Smart Meters)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1905,"Land",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1908,"Buildings & Fixtures",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1910,"Leasehold Improvements",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equipment - Hardware",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1930,"Transportation Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1935,"Stores Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1945,"Measurement & Testing Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1950,"Power Operated Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1955,"Communications Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1960,"Miscellaneous Equipment ",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1970,"Load Management Controls Customer Premises",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1980,"System Supervisor Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1990,"Other Tangible Property",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1995,"Contributions & Grants",null,null,null,null,0,0,0,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C17:C54)","v":0},{"$f":"SUM(D17:D54)","v":0},null,null,null,{"$f":"SUM(H17:H54)","v":0},0,0,0,0,0,0,0]
[]
["Notes:"]
[]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[3,"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":11,"n_rows":62,"n_cols":11,"rows_kept":62,"cut":false,"hidden":false,"merged":[[57,1,57,10],[58,1,58,10],[59,1,59,10],[61,1,62,10],[8,0,8,10],[9,0,9,10],[10,0,10,10],[14,0,15,0],[14,1,15,1],[14,6,15,6],[14,9,15,9]]}
["DOES NOT APPLY TO WHITBY HYDRO",null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2015-0113"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CC"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,2013,"Revised CGAAP "]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2013 Depreciation Expense 1","2013 Depreciation Expense per Apppendix 2-BA Fixed Assets, Column J\n (l)","Variance 2","Depreciation Expense on 2013 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2013 Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2012 Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = 2012 Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D17=0,0,1/D17)","v":0},{"$f":"IF(D17=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O17,+'App.2-CB_NewCGAAP_DepExp_2012'!O17+((C17*0.5)/D17))","v":0},null,{"$f":"IF(ISERROR(+F17-G17), 0, +F17-G17)","v":0},{"$f":"IF(D17=0,0,+(C17)/D17)","v":0},null,{"$f":"IF(ISERROR(+I17+'App.2-CB_NewCGAAP_DepExp_2012'!O17-J17), 0, +I17+'App.2-CB_NewCGAAP_DepExp_2012'!O17-J17)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D18=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O18,+'App.2-CB_NewCGAAP_DepExp_2012'!O18+((C18*0.5)/D18))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I18+'App.2-CB_NewCGAAP_DepExp_2012'!O18-J18), 0, +I18+'App.2-CB_NewCGAAP_DepExp_2012'!O18-J18)","v":0}]
[1805,"Land",null,null,0,{"$f":"IF(D19=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O19,+'App.2-CB_NewCGAAP_DepExp_2012'!O19+((C19*0.5)/D19))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I19+'App.2-CB_NewCGAAP_DepExp_2012'!O19-J19), 0, +I19+'App.2-CB_NewCGAAP_DepExp_2012'!O19-J19)","v":0}]
[1808,"Buildings",null,null,0,{"$f":"IF(D20=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O20,+'App.2-CB_NewCGAAP_DepExp_2012'!O20+((C20*0.5)/D20))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I20+'App.2-CB_NewCGAAP_DepExp_2012'!O20-J20), 0, +I20+'App.2-CB_NewCGAAP_DepExp_2012'!O20-J20)","v":0}]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D21=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O21,+'App.2-CB_NewCGAAP_DepExp_2012'!O21+((C21*0.5)/D21))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I21+'App.2-CB_NewCGAAP_DepExp_2012'!O21-J21), 0, +I21+'App.2-CB_NewCGAAP_DepExp_2012'!O21-J21)","v":0}]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D22=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O22,+'App.2-CB_NewCGAAP_DepExp_2012'!O22+((C22*0.5)/D22))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CB_NewCGAAP_DepExp_2012'!O22-J22), 0, +I22+'App.2-CB_NewCGAAP_DepExp_2012'!O22-J22)","v":0}]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D23=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O23,+'App.2-CB_NewCGAAP_DepExp_2012'!O23+((C23*0.5)/D23))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CB_NewCGAAP_DepExp_2012'!O23-J23), 0, +I23+'App.2-CB_NewCGAAP_DepExp_2012'!O23-J23)","v":0}]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D24=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O24,+'App.2-CB_NewCGAAP_DepExp_2012'!O24+((C24*0.5)/D24))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CB_NewCGAAP_DepExp_2012'!O24-J24), 0, +I24+'App.2-CB_NewCGAAP_DepExp_2012'!O24-J24)","v":0}]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D25=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O25,+'App.2-CB_NewCGAAP_DepExp_2012'!O25+((C25*0.5)/D25))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CB_NewCGAAP_DepExp_2012'!O25-J25), 0, +I25+'App.2-CB_NewCGAAP_DepExp_2012'!O25-J25)","v":0}]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D26=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O26,+'App.2-CB_NewCGAAP_DepExp_2012'!O26+((C26*0.5)/D26))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CB_NewCGAAP_DepExp_2012'!O26-J26), 0, +I26+'App.2-CB_NewCGAAP_DepExp_2012'!O26-J26)","v":0}]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D27=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O27,+'App.2-CB_NewCGAAP_DepExp_2012'!O27+((C27*0.5)/D27))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CB_NewCGAAP_DepExp_2012'!O27-J27), 0, +I27+'App.2-CB_NewCGAAP_DepExp_2012'!O27-J27)","v":0}]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D28=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O28,+'App.2-CB_NewCGAAP_DepExp_2012'!O28+((C28*0.5)/D28))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CB_NewCGAAP_DepExp_2012'!O28-J28), 0, +I28+'App.2-CB_NewCGAAP_DepExp_2012'!O28-J28)","v":0}]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D29=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O29,+'App.2-CB_NewCGAAP_DepExp_2012'!O29+((C29*0.5)/D29))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CB_NewCGAAP_DepExp_2012'!O29-J29), 0, +I29+'App.2-CB_NewCGAAP_DepExp_2012'!O29-J29)","v":0}]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D30=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O30,+'App.2-CB_NewCGAAP_DepExp_2012'!O30+((C30*0.5)/D30))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CB_NewCGAAP_DepExp_2012'!O30-J30), 0, +I30+'App.2-CB_NewCGAAP_DepExp_2012'!O30-J30)","v":0}]
[1860,"Meters",null,null,0,{"$f":"IF(D31=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O31,+'App.2-CB_NewCGAAP_DepExp_2012'!O31+((C31*0.5)/D31))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CB_NewCGAAP_DepExp_2012'!O31-J31), 0, +I31+'App.2-CB_NewCGAAP_DepExp_2012'!O31-J31)","v":0}]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D32=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O32,+'App.2-CB_NewCGAAP_DepExp_2012'!O32+((C32*0.5)/D32))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CB_NewCGAAP_DepExp_2012'!O32-J32), 0, +I32+'App.2-CB_NewCGAAP_DepExp_2012'!O32-J32)","v":0}]
[1905,"Land",null,null,0,{"$f":"IF(D33=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O33,+'App.2-CB_NewCGAAP_DepExp_2012'!O33+((C33*0.5)/D33))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CB_NewCGAAP_DepExp_2012'!O33-J33), 0, +I33+'App.2-CB_NewCGAAP_DepExp_2012'!O33-J33)","v":0}]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D34=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O34,+'App.2-CB_NewCGAAP_DepExp_2012'!O34+((C34*0.5)/D34))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CB_NewCGAAP_DepExp_2012'!O34-J34), 0, +I34+'App.2-CB_NewCGAAP_DepExp_2012'!O34-J34)","v":0}]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D35=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O35,+'App.2-CB_NewCGAAP_DepExp_2012'!O35+((C35*0.5)/D35))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CB_NewCGAAP_DepExp_2012'!O35-J35), 0, +I35+'App.2-CB_NewCGAAP_DepExp_2012'!O35-J35)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D36=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O36,+'App.2-CB_NewCGAAP_DepExp_2012'!O36+((C36*0.5)/D36))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CB_NewCGAAP_DepExp_2012'!O36-J36), 0, +I36+'App.2-CB_NewCGAAP_DepExp_2012'!O36-J36)","v":0}]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D37=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O37,+'App.2-CB_NewCGAAP_DepExp_2012'!O37+((C37*0.5)/D37))","v":0},null,0,0,null,{"$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 Equipment - Hardware",null,null,0,{"$f":"IF(D38=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O38,+'App.2-CB_NewCGAAP_DepExp_2012'!O38+((C38*0.5)/D38))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CB_NewCGAAP_DepExp_2012'!O38-J38), 0, +I38+'App.2-CB_NewCGAAP_DepExp_2012'!O38-J38)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D39=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O39,+'App.2-CB_NewCGAAP_DepExp_2012'!O39+((C39*0.5)/D39))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CB_NewCGAAP_DepExp_2012'!O39-J39), 0, +I39+'App.2-CB_NewCGAAP_DepExp_2012'!O39-J39)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D40=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O40,+'App.2-CB_NewCGAAP_DepExp_2012'!O40+((C40*0.5)/D40))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CB_NewCGAAP_DepExp_2012'!O40-J40), 0, +I40+'App.2-CB_NewCGAAP_DepExp_2012'!O40-J40)","v":0}]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D41=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O41,+'App.2-CB_NewCGAAP_DepExp_2012'!O41+((C41*0.5)/D41))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CB_NewCGAAP_DepExp_2012'!O41-J41), 0, +I41+'App.2-CB_NewCGAAP_DepExp_2012'!O41-J41)","v":0}]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D42=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O42,+'App.2-CB_NewCGAAP_DepExp_2012'!O42+((C42*0.5)/D42))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CB_NewCGAAP_DepExp_2012'!O42-J42), 0, +I42+'App.2-CB_NewCGAAP_DepExp_2012'!O42-J42)","v":0}]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D43=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O43,+'App.2-CB_NewCGAAP_DepExp_2012'!O43+((C43*0.5)/D43))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CB_NewCGAAP_DepExp_2012'!O43-J43), 0, +I43+'App.2-CB_NewCGAAP_DepExp_2012'!O43-J43)","v":0}]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D44=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O44,+'App.2-CB_NewCGAAP_DepExp_2012'!O44+((C44*0.5)/D44))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CB_NewCGAAP_DepExp_2012'!O44-J44), 0, +I44+'App.2-CB_NewCGAAP_DepExp_2012'!O44-J44)","v":0}]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D45=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O45,+'App.2-CB_NewCGAAP_DepExp_2012'!O45+((C45*0.5)/D45))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CB_NewCGAAP_DepExp_2012'!O45-J45), 0, +I45+'App.2-CB_NewCGAAP_DepExp_2012'!O45-J45)","v":0}]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D46=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O46,+'App.2-CB_NewCGAAP_DepExp_2012'!O46+((C46*0.5)/D46))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CB_NewCGAAP_DepExp_2012'!O46-J46), 0, +I46+'App.2-CB_NewCGAAP_DepExp_2012'!O46-J46)","v":0}]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D47=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O47,+'App.2-CB_NewCGAAP_DepExp_2012'!O47+((C47*0.5)/D47))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CB_NewCGAAP_DepExp_2012'!O47-J47), 0, +I47+'App.2-CB_NewCGAAP_DepExp_2012'!O47-J47)","v":0}]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D48=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O48,+'App.2-CB_NewCGAAP_DepExp_2012'!O48+((C48*0.5)/D48))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I48+'App.2-CB_NewCGAAP_DepExp_2012'!O48-J48), 0, +I48+'App.2-CB_NewCGAAP_DepExp_2012'!O48-J48)","v":0}]
[1970,"Load Management Controls Customer Premises",null,null,0,{"$f":"IF(D49=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O49,+'App.2-CB_NewCGAAP_DepExp_2012'!O49+((C49*0.5)/D49))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I49+'App.2-CB_NewCGAAP_DepExp_2012'!O49-J49), 0, +I49+'App.2-CB_NewCGAAP_DepExp_2012'!O49-J49)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D50=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O50,+'App.2-CB_NewCGAAP_DepExp_2012'!O50+((C50*0.5)/D50))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CB_NewCGAAP_DepExp_2012'!O50-J50), 0, +I50+'App.2-CB_NewCGAAP_DepExp_2012'!O50-J50)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D51=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O51,+'App.2-CB_NewCGAAP_DepExp_2012'!O51+((C51*0.5)/D51))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I51+'App.2-CB_NewCGAAP_DepExp_2012'!O51-J51), 0, +I51+'App.2-CB_NewCGAAP_DepExp_2012'!O51-J51)","v":0}]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D52=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O52,+'App.2-CB_NewCGAAP_DepExp_2012'!O52+((C52*0.5)/D52))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I52+'App.2-CB_NewCGAAP_DepExp_2012'!O52-J52), 0, +I52+'App.2-CB_NewCGAAP_DepExp_2012'!O52-J52)","v":0}]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D53=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O53,+'App.2-CB_NewCGAAP_DepExp_2012'!O53+((C53*0.5)/D53))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I53+'App.2-CB_NewCGAAP_DepExp_2012'!O53-J53), 0, +I53+'App.2-CB_NewCGAAP_DepExp_2012'!O53-J53)","v":0}]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D54=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O54,+'App.2-CB_NewCGAAP_DepExp_2012'!O54+((C54*0.5)/D54))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I54+'App.2-CB_NewCGAAP_DepExp_2012'!O54-J54), 0, +I54+'App.2-CB_NewCGAAP_DepExp_2012'!O54-J54)","v":0}]
[null,"Total",{"$f":"SUM(C17:C54)","v":0},null,null,{"$f":"SUM(F17:F54)","v":0},0,0,0,0,0]
[]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[3,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-EC_Account 1576","index":12,"n_rows":1048576,"n_cols":11,"rows_kept":4500,"cut":true,"hidden":false,"merged":[[47,0,47,9],[52,0,53,8],[37,6,38,7],[37,8,38,8],[41,0,41,9],[45,0,45,7],[8,0,8,8],[9,0,9,8],[10,0,10,8],[12,0,12,8],[14,0,14,8]],"bounds":{"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0}}
[]
[]
[]
[]
[]
[]
[]
[]
[" Table 1 (Appendix 2-EC)"]
["Account 1576 - Accounting Changes under CGAAP"]
["2013 Changes in Accounting Policies under CGAAP"]
[]
["For applicants that made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013"]
[]
[]
[]
[null,{"$f":"RebaseYear &\" Rebasing Year\"","v":"2011 Rebasing Year"},2011,2012,2013,2014]
["Reporting Basis","CGAAP","IRM","IRM","IRM","IRM"]
[null,"Forecast","Actual","Actual","Actual","Actual"]
[null,null,null,null,null,"$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1",null,null,null,{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!D61+'App.2-BA_Fixed Asset Cont'!I61,0)","v":62595123},{"$f":"+E25","v":67383734}]
["            Net Additions - Note 4",null,null,null,{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!E61+'App.2-BA_Fixed Asset Cont'!F61,0)","v":11211167},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!E148+'App.2-BA_Fixed Asset Cont'!F148,0)","v":5892600}]
["            Net Depreciation (amounts should be negative) - Note 4",null,null,null,{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!J61+'App.2-BA_Fixed Asset Cont'!K61,0)","v":-6422556},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!J148+'App.2-BA_Fixed Asset Cont'!K148,0)","v":-4874387}]
["            Closing net PP&E (1)",null,null,null,{"$f":"E22+E23+E24","v":67383734},{"$f":"SUM(F22:F24)","v":68401947}]
[]
["PP&E Values under revised CGAAP (Starts from 2013)"]
["            Opening net PP&E  - Note 1",null,null,null,{"$f":"E22","v":62595123},{"$f":"+E31","v":68625082}]
["            Net Additions - Note 4",null,null,null,{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!T61+'App.2-BA_Fixed Asset Cont'!V61,0)","v":10119200},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!T148+'App.2-BA_Fixed Asset Cont'!V148,0)","v":5126384}]
["            Net Depreciation (amounts should be negative) - Note 4",null,null,null,{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!Z61+'App.2-BA_Fixed Asset Cont'!AB61,0)","v":-4089241},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!Z148+'App.2-BA_Fixed Asset Cont'!AB148,0)","v":-3331955}]
["            Closing net PP&E (2)",null,null,null,{"$f":"SUM(E28:E30)","v":68625082},{"$f":"SUM(F28:F30)","v":70419511}]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,null,null,{"$f":"E25-E31","v":-1241348},{"$f":"F25-F31","v":-2017564}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,{"$f":"F33","v":-2017564},null,"WACC",7.0400000000000004E-2]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,{"$f":"F33*$I$37*$I$38+1","v":-142035.5056},"# of years of rate rider disposition period",null,1]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,{"$f":"F37+F38","v":-2159599.5055999998}]
[]
["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."]
[]
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{"sheet":"App.2-BA_Fixed Asset Cont","index":13,"n_rows":173,"n_cols":30,"rows_kept":173,"cut":false,"hidden":false,"merged":[[79,1,79,12],[85,1,86,12],[7,3,7,6],[1,1,1,12],[2,1,2,12],[1,16,1,29],[2,16,2,29],[172,1,173,12],[95,3,95,6],[89,1,89,12],[160,1,161,12],[90,1,90,12],[7,18,7,22],[89,16,89,29],[90,16,90,29],[163,1,164,12],[166,1,166,12],[73,1,74,12],[76,1,77,12]]}
[]
[null,"TABLE 2  (Appendix 2-BA)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TABLE 3   (Appendix 2-BA)"]
[null,"Fixed Asset Continuity Schedule ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP",null,null,null,null,null,null,null,null,null,null,null,null,null,"Accounting Standard",null,"RCGAAP"]
[null,null,null,null,"Year ",2013,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year ",null,2013]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation",null,null,null,null,null,null,null,null,"Cost",null,null,null,null,null,null,"Accumulated Depreciation"]
[null,"OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value",null,null,null,"OEB","Description","Opening Balance","Additions",null,"Disposals","Closing Balance",null,"Opening Balance","Additions",null,"Disposals","Closing Balance","Net Book Value"]
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[null,1612,"Land Rights (Formally known as Account 1906)",null,null,null,{"$f":"D11+E11+F11","v":0},null,0,null,null,{"$f":"I11+J11+K11","v":0},{"$f":"G11+L11","v":0},null,null,null,1612,"Land Rights (Formally known as Account 1906)",0,null,null,null,0,null,0,null,null,null,{"$f":"Y11+Z11+AB11","v":0},{"$f":"W11+AC11","v":0}]
[null,1805,"Land",245786,null,null,245786,null,0,null,null,0,245786,null,null,null,1805,"Land",245786,null,null,null,245786,null,0,null,null,null,0,245786]
[null,1806,"Land Rights",10971,null,null,10971,null,0,null,null,0,10971,null,null,null,1806,"Land rights",10971,null,null,null,10971,null,0,null,null,null,0,10971]
[null,1808,"Buildings",1117301.5900000001,null,null,1117301.5900000001,null,-1113010.58,-2807,null,-1115817.58,1484.0100000000093,null,null,null,1808,"Buildings",1117301.5900000001,null,null,null,1117301.5900000001,null,-1113010.58,-2807,null,null,-1115817.58,1484.0100000000093]
[null,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0,null,null,null,1810,"Leasehold Improvements",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,0,null,null,0,0,null,null,null,1815,"Transformer Station Equipment >50 kV",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1820,"Distribution Station Equipment <50 kV",17707464.530000001,173204,null,17880668.530000001,null,-6798861.1299999999,-551576,null,-7350437.1299999999,10530231.400000002,null,null,null,1820,"Distribution Station Equipment <50 kV",17707464.530000001,173204.46,null,null,17880668.990000002,null,-6798861.1299999999,-305456.96999999997,null,null,-7104318.0999999996,10776350.890000002]
[null,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0,null,null,null,1825,"Storage Battery Equipment",0,null,null,null,0,null,0,null,null,null,"."]
[null,1830,"Poles, Towers & Fixtures",26768950.469999999,{"$f":"1630212+505229.54-101814-49499","v":1984128.54},null,28753079.009999998,null,-11348583.049999999,{"$f":"-971251-23794","v":-995045},null,-12343628.049999999,16409450.959999999,null,null,null,1830,"Poles, Towers & Fixtures",26768950.469999999,{"$f":"1630212.02-101814-49499","v":1478899.02},null,null,28247849.489999998,null,-11348583.049999999,-413075.67,null,null,-11761658.719999999,16486190.77]
[null,1835,"Overhead Conductors & Devices",16827902.009999998,{"$f":"831927+262056.14-29874-10109","v":1054000.1400000001},null,17881902.149999999,null,-8136110.8900000006,-601504,null,-8737614.8900000006,9144287.2599999979,null,null,null,1835,"Overhead Conductors & Devices",16827902.009999998,{"$f":"831927.48-29874-10109","v":791944.48},null,null,17619846.489999998,null,-8136110.8900000006,-198317.49,null,null,-8334428.3800000008,9285418.1099999975]
[null,null,null,null,null,null,0,null,null,null,null,0,0,null,null,null,1835,"Overhead Conductors & Devices (Switches)"]
[null,1840,"Underground Conduit",20466527.59,{"$f":"1221306-2823-1876","v":1216607},null,21683134.59,null,-8223079.9199999999,-807004,null,-9030083.9199999999,12653050.67,null,null,null,1840,"Underground Conduit",20466527.59,{"$f":"1221305.52-2823-1876","v":1216606.52},null,null,{"$f":"S22+T22+V22","v":21683134.109999999},null,-8223079.9199999999,-111776.7,null,null,-8334856.6200000001,13348277.489999998]
[null,1845,"Underground Conductors & Devices",17706836.449999999,{"$f":"889990+201738.36-3297","v":1088431.3599999999},null,18795267.809999999,null,-9818551.7999999989,-678727,null,-10497278.799999999,8297989.0099999998,null,null,null,1845,"Underground Conductors & Devices",17706836.780000001,{"$f":"889990-3297","v":886693},null,null,18593529.780000001,null,-9818551.6600000001,{"$f":"-177586.14-421482","v":-599068.14},null,null,-10417619.800000001,8175909.9800000004]
[null,1850,"Line Transformers",32381502.080000002,{"$f":"957627+122943.82-23878","v":1056692.82},-135483,33302711.900000002,null,-16153946.630000001,{"$f":"-1106416","v":-1106416},99299,-17161063.630000003,16141648.27,null,null,null,1850,"Line Transformers",32381502.080000002,{"$f":"957627.09-23878","v":933749.09},null,-135483,33179768.170000002,null,-16153946.630000001,-425373.05,null,99299,-16480020.680000002,16699747.49]
[null,1855,"Services (Overhead & Underground)",18794812.359999999,{"$f":"125249-4892","v":120357},null,18915169.359999999,null,-12843086.359999998,-602122,null,-13445208.359999998,5469961.0000000019,null,null,null,1855,"Services (Overhead)",6045627.2199999997,{"$f":"112420.64-4892","v":107528.64},null,null,6153155.8599999994,null,-4241051.2300000004,-81371.850000000006,null,null,-4322423.08,1830732.7799999993]
[null,null,null,null,null,null,0,null,null,null,null,0,0,null,null,null,1855,"Services (Underground)",12749185.51,12827.95,null,null,12762013.459999999,null,-8602035.1500000004,-355008.11,null,null,-8957043.2599999998,3804970.1999999993]
[null,1860,"Meters (includes Smart Meters)",1580036.5599999998,{"$f":"6310391.72-373","v":6310018.7199999997},null,7890055.2799999993,null,-397942.73000000033,{"$f":"-1941590.05-3496-2848","v":-1947934.05},{"$f":"4200-3496","v":704},-2345172.7800000003,5544882.4999999991,null,null,null,1860,"Meters",1580036.5599999998,{"$f":"6310391.72-373","v":6310018.7199999997},null,null,7890055.2799999993,null,-397942.73000000033,-1941590.05,null,{"$f":"4200-3496","v":704},-2338828.7800000003,5551226.4999999991]
[null,null,"Meters (Smart Meters)",0,null,null,0,null,0,null,null,0,0,null,null,null,1860,"Meters (Smart Meters)",0,{"$f":"E28","v":0},null,null,0,null,0,null,null,null,0,0]
[null,1905,"Land",182214.88,null,null,182214.88,null,null,null,null,0,182214.88,null,null,null,1905,"Land",182214.88,null,null,null,182214.88,null,0,null,null,null,0,182214.88]
[null,1908,"Buildings & Fixtures",5941575.1699999999,299710,null,6241285.1699999999,null,-2396272.2299999995,-122097,null,-2518369.2299999995,3722915.9400000004,null,null,null,1908,"Buildings & Fixtures",5941575.1699999999,{"$f":"299709.5-8700","v":291009.5},null,null,6232584.6699999999,null,-2396272.2299999995,{"$f":"-12907.83+200","v":-12707.83},null,null,-2408980.0599999996,3823604.6100000003]
[null,1908,"HVAC",0,null,null,0,null,null,null,null,0,0,null,null,null,1908,"HVAC",null,8700,null,null,8700,null,0,-200,null,null,{"$f":"Y31+Z31+AB31","v":-200},{"$f":"W31+AC31","v":8500}]
[null,1908,"Parking & Paving",0,null,null,0,null,0,null,null,0,0,null,null,null,1908,"Parking & Paving",null,null,null,null,0,null,0,null,null,null,{"$f":"Y32+Z32+AB32","v":0},{"$f":"W32+AC32","v":0}]
[null,1908,"Roof",0,null,null,0,null,null,null,null,0,0,null,null,null,1908,"Roof",null,null,null,null,0,null,0,null,null,null,{"$f":"Y33+Z33+AB33","v":0},{"$f":"W33+AC33","v":0}]
[null,1910,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0,null,null,null,1910,"Leasehold Improvements",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1915,"Office Furniture & Equipment (10 years)",1032336.0299999999,8833,null,1041169.0299999999,null,-866935.2,-29915,null,-896850.2,144318.82999999996,null,null,null,1915,"Office Furniture & Equipment (10 years)",1032336.0299999999,8833,null,null,1041169.0299999999,null,-866935.2,-29923.21,null,null,-896858.40999999992,144310.62]
[null,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0,null,null,null,1915,"Office Furniture & Equipment (5 years)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1920,"Computer Equipment - Hardware",1554329,55920,null,1610249,null,-1315603,-74539,null,-1390142,220107,null,null,null,1920,"Computer Equipment - Hardware",1554329,55920.38,null,null,1610249.38,null,-1315603.2100000002,-100631.02,null,null,-1416234.2300000002,194015.14999999967]
[null,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0,null,null,null,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,null,0,null,null,null,null,0,0,null,null,null,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1925,"Computer Equip.-Software",1999572.24,{"$f":"189055-26565-32392","v":130098},null,2129670.2400000002,null,-1631888,-131412,null,-1763300,366370.24000000022,null,null,null,1925,"Computer Equip.-Software (Application)",1999572.24,{"$f":"189055.34-26565-32392","v":130098.34},null,null,2129670.58,null,-1631888.0799999998,-131449.62,null,null,-1763337.6999999997,366332.88000000035]
[null,null,null,null,null,null,0,null,null,null,null,0,0,null,null,null,1925,"Computer Equip.-Software (Server)",null,null,null,null,0,null,null,null,null,null,{"$f":"Y41+Z41+AB41","v":0},{"$f":"W41+AC41","v":0}]
[null,1930,"Transportation Equipment",0,null,null,0,null,null,null,null,0,0,null,null,null,1930,"Transportation Equipment",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1935,"Stores Equipment",56186.63,null,null,56186.63,null,-56186.63,null,null,-56186.63,0,null,null,null,1935,"Stores Equipment",56186.63,null,null,null,56186.63,null,-56186.63,null,null,null,-56186.63,0]
[null,1940,"Tools, Shop & Garage Equipment",4284,null,null,4284,null,-3427.2000000000003,-428,null,-3855.2000000000003,428.79999999999973,null,null,null,1940,"Tools, Shop & Garage Equipment",4284,null,null,null,{"$f":"S44+T44+V44","v":4284},null,-3427.2000000000003,-428.4,null,null,-3855.6000000000004,428.39999999999964]
[null,1945,"Measurement & Testing Equipment",20903.009999999998,null,null,20903.009999999998,null,{"$f":"-16721.2-0.1","v":-16721.3},-2090,null,-18811.3,2091.7099999999991,null,null,null,1945,"Measurement & Testing Equipment",20903.009999999998,null,null,null,20903.009999999998,null,-16721.2,-2090.9,null,null,-18812.100000000002,2090.9099999999962]
[null,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0,null,null,null,1950,"Power Operated Equipment",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1955,"Communications Equipment",78103.41,null,null,78103.41,null,{"$f":"-78103.41","v":-78103.41},null,null,-78103.41,0,null,null,null,1955,"Communications Equipment",78103.41,null,null,null,78103.41,null,-78103.41,null,null,null,-78103.41,0]
[null,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0,null,null,null,1955,"Communication Equipment (Smart Meters)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1960,"Miscellaneous Equipment ",0,null,null,0,null,0,null,null,0,0,null,null,null,1960,"Miscellaneous Equipment ",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0,null,null,null,1970,"Load Management Controls Customer Premises",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0,null,null,null,1975,"Load Management Controls Utility Premises",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1980,"System Supervisor Equipment",2337752.3400000003,88446,null,2426198.3400000003,null,{"$f":"-1709884.23-0.2","v":-1709884.43},-84152,null,-1794036.43,632161.91000000038,null,null,null,1980,"System Supervisor Equipment",2337752.3400000003,88446.41,null,null,2426198.7500000005,null,-1709884.2299999997,-90171.44,null,null,-1800055.6699999997,626143.08000000077]
[null,1985,"Miscellaneous Fixed Assets",0,null,null,0,null,0,null,null,0,0,null,null,null,1985,"Miscellaneous Fixed Assets",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0,null,null,null,1990,"Other Tangible Property",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1995,"Contributions & Grants",-29200787.43,{"$f":"-2397004+157207","v":-2239797},null,-31440584.43,null,7888758,1215209,null,9103967,-22336617.43,null,null,null,1995,"Contributions & Grants",-29200787.43,{"$f":"-2397004+157207","v":-2239797},null,null,-31440584.43,null,7888758,612203.21,null,null,8500961.2100000009,-22939623.219999999]
[null,2440,"Deferred Revenue5",null,null,null,0,null,null,null,null,0,0,null,null,null,2440,"Deferred Revenue5",0,null,null,null,null,null,0,null,null,null,0,0]
[null,2075,"Non Rate-Regulated Utility Assets",null,91998.19,null,91998.19,null,null,null,null,0,91998.19,null,null,null,2075,"Non Rate-Regulated Utility Assets",null,91998.19,null,null,{"$f":"S57+T57+V57","v":91998.19},null,0,null,null,null,{"$f":"Y57+Z57+AB57","v":0},{"$f":"W57-AC57","v":91998.19}]
[null,null,"Sub-Total",{"$f":"SUM(D10:D57)","v":137614559.91999996},{"$f":"SUM(E10:E57)","v":11438647.769999998},{"$f":"SUM(F10:F57)","v":-135483},{"$f":"SUM(G10:G57)","v":148917724.68999997},null,{"$f":"SUM(I10:I57)","v":-75019436.49000001},{"$f":"SUM(J10:J57)","v":-6522559.0499999998},{"$f":"SUM(K10:K57)","v":100003},{"$f":"SUM(L10:L57)","v":-81441992.540000007},{"$f":"SUM(M10:M57)","v":67475732.149999976},null,null,null,null,"Sub-Total",{"$f":"SUM(S10:S57)","v":137614560.61999997},{"$f":"SUM(T10:T57)","v":10346680.699999999},null,{"$f":"SUM(V10:V57)","v":-135483},{"$f":"SUM(W10:W57)","v":147825758.31999999},null,{"$f":"SUM(Y10:Y57)","v":-75019436.360000014},{"$f":"SUM(Z10:Z57)","v":-4189244.24},null,{"$f":"SUM(AB10:AB57)","v":100003},{"$f":"SUM(AC10:AC57)","v":-79108677.599999994},{"$f":"SUM(AD10:AD57)","v":68717080.719999999}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D59+E59+F59","v":0},null,null,null,null,{"$f":"I59+J59+K59","v":0},{"$f":"G59+L59","v":0},null,null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,null,{"$f":"S59+T59+V59","v":0},null,null,null,null,null,{"$f":"Y59+Z59+AB59","v":0},{"$f":"W59-AC59","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,-91998.19,null,{"$f":"D60+E60+F60","v":-91998.19},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":-91998.19},null,null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,-91998.19,null,null,{"$f":"S60+T60+V60","v":-91998.19},null,0,null,null,null,{"$f":"Y60+Z60+AB60","v":0},{"$f":"W60-AC60","v":-91998.19}]
[null,null,"Total PP&E",{"$f":"SUM(D58:D60)","v":137614559.91999996},{"$f":"SUM(E58:E60)","v":11346649.579999998},{"$f":"SUM(F58:F60)","v":-135483},{"$f":"SUM(G58:G60)","v":148825726.49999997},null,{"$f":"SUM(I58:I60)","v":-75019436.49000001},{"$f":"SUM(J58:J60)","v":-6522559.0499999998},{"$f":"SUM(K58:K60)","v":100003},{"$f":"SUM(L58:L60)","v":-81441992.540000007},{"$f":"SUM(M58:M60)","v":67383733.959999979},null,null,null,null,"Total PP&E",{"$f":"SUM(S58:S60)","v":137614560.61999997},{"$f":"SUM(T58:T60)","v":10254682.51},null,{"$f":"SUM(V58:V60)","v":-135483},{"$f":"SUM(W58:W60)","v":147733760.13},null,{"$f":"SUM(Y58:Y60)","v":-75019436.360000014},-4189244.24,null,100003,-79108677.599999994,68625082.530000001]
[]
[null,null,null,null,null,null,"Less: Fully Allocated Depreciation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,null,"Transportation",null,null,null,"Transportation",null,null,null,null,null,null,null,null,null,null,"Transportation",null,null,null,null,"Transportation"]
[null,null,"Stores Equipment",null,null,null,"Stores Equipment",null,null,null,null,null,null,null,null,null,null,"Stores Equipment",null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"J61-J64-J65","v":-6522559.0499999998},null,null,null,null,null,null,null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"Z61-Z64-Z65","v":-4189244.24}]
[]
[]
[]
[]
[]
["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."]
[]
[]
[]
[null,"TABLE 4  (Appendix 2-BA)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TABLE 4  (Appendix 2-BA)"]
[null,"Fixed Asset Continuity Schedule ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP",null,null,null,null,null,null,null,null,null,null,null,null,null,"Accounting Standard",null,"RCGAAP"]
[null,null,null,null,"Year ",2014,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year ",null,2014]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation",null,null,null,null,null,null,null,null,"Cost",null,null,null,null,null,null,"Accumulated Depreciation"]
[null,"OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value",null,null,null,"OEB","Description","Opening Balance","Additions","Reclassification","Disposals","Closing Balance",null,"Opening Balance","Additions","Reclassification","Disposals","Closing Balance","Net Book Value"]
[null,1611,"Computer Software (Formally known as Account 1925)",null,null,null,{"$f":"D98+E98+F98","v":0},null,null,null,null,{"$f":"I98+J98+K98","v":0},{"$f":"G98+L98","v":0},null,null,null,1611,"Computer Software (Formally known as Account 1925)",{"$f":"W10","v":0},null,null,null,{"$f":"S98+U98+T98+V98","v":0},null,{"$f":"AC10","v":0},null,null,null,{"$f":"Y98+Z98+AA98+AB98","v":0},{"$f":"W98+AC98","v":0}]
[null,1612,"Land Rights (Formally known as Account 1906)",null,null,null,{"$f":"D99+E99+F99","v":0},null,null,null,null,{"$f":"I99+J99+K99","v":0},{"$f":"G99+L99","v":0},null,null,null,1612,"Land Rights (Formally known as Account 1906)",0,null,null,null,{"$f":"S99+U99+T99+V99","v":0},null,0,null,null,null,{"$f":"Y99+Z99+AA99+AB99","v":0},{"$f":"W99+AC99","v":0}]
[null,1805,"Land",{"$f":"G12","v":245786},null,null,{"$f":"D100+E100+F100","v":245786},null,null,null,null,0,245786,null,null,null,1805,"Land",245786,null,null,null,245786,null,0,null,null,null,0,245786]
[null,1806,"Land Rights",10971,null,null,{"$f":"D101+E101+F101","v":10971},null,null,null,null,0,10971,null,null,null,1806,"Land rights",10971,null,null,null,10971,null,0,null,null,null,0,10971]
[null,1808,"Buildings",1117301.5900000001,null,null,1117301.5900000001,null,{"$f":"L14","v":-1115817.58},-1484,null,-1117301.58,1.0000000009313226E-2,null,null,null,1808,"Buildings",1117301.5900000001,null,null,null,1117301.5900000001,null,-1115817.58,null,null,null,-1115817.58,1484.0100000000093]
[null,1810,"Leasehold Improvements",0,null,null,0,null,null,null,null,0,0,null,null,null,1810,"Leasehold Improvements",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,null,null,null,0,0,null,null,null,1815,"Transformer Station Equipment >50 kV",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1820,"Distribution Station Equipment <50 kV",17880668.530000001,104934.41,-59985,17925617.940000001,null,{"$f":"L17","v":-7350437.1299999999},-556211.54,59985,-7846663.6699999999,10078954.270000001,null,null,null,1820,"Distribution Station Equipment <50 kV",17880668.990000002,104934,null,-59985,17925617.990000002,null,-7104318.0999999996,{"$f":"-306646-2","v":-306648},null,59985,-7350981.0999999996,10574636.890000002]
[null,1825,"Storage Battery Equipment",0,null,null,0,null,null,null,null,0,0,null,null,null,1825,"Storage Battery Equipment",0,null,null,null,0,null,".",null,null,null,null,0]
[null,1830,"Poles, Towers & Fixtures",28753079.009999998,{"$f":"1714005.5+290473.84+101814+49499","v":2155792.34},null,30908871.349999998,null,{"$f":"L19","v":-12343628.049999999},-1045299.35,null,-13388927.399999999,17519943.949999999,null,null,null,1830,"Poles, Towers & Fixtures",28247849.489999998,{"$f":"1714006+101814+49499","v":1865319},null,null,30113168.489999998,null,-11761658.719999999,{"$f":"-193836-256121","v":-449957},null,null,-12211615.719999999,17901552.77]
[null,1835,"Overhead Conductors & Devices",17881902.149999999,{"$f":"1016279.76+152413.48+29874+10109","v":1208676.24},null,19090578.389999997,null,{"$f":"L20","v":-8737614.8900000006},-625717.71,null,-9363332.6000000015,9727245.7899999954,null,null,null,1835,"Overhead Conductors & Devices",17619846.489999998,{"$f":"816729+29874+10109","v":856712},{"$f":"-5166891","v":-5166891},null,13309667.489999998,null,-8334428.3800000008,{"$f":"-76044-51505","v":-127549},{"$f":"1047265+882657","v":1929922},null,-6532055.3800000008,6777612.1099999975]
[null,null,null,0,null,null,0,null,null,null,null,0,0,null,null,null,1835,"Overhead Conductors & Devices (Switches)",0,199550,5166891,null,5366441,null,0,{"$f":"-83469-73560","v":-157029},{"$f":"-1047265-882657","v":-1929922},null,-2086951,3279490]
[null,1840,"Underground Conduit",21683134.59,{"$f":"-9295210.13+2823+1876","v":-9290511.1300000008},null,12392623.459999999,null,{"$f":"L22","v":-9030083.9199999999},-804662.04,null,-9834745.9600000009,2557877.4999999981,null,null,null,1840,"Underground Conduit",21683134.109999999,{"$f":"720929+2823+1876","v":725628},{"$f":"-10016139+1","v":-10016138},null,12392624.109999999,null,-8334856.6200000001,{"$f":"-281020-6340","v":-287360},{"$f":"2805793-1","v":2805792},null,-5816424.620000001,6576199.4899999984]
[null,1845,"Underground Conductors & Devices",18795267.809999999,{"$f":"12200531.11+248347.04+3297","v":12452175.149999999},null,31247442.959999997,null,{"$f":"L23","v":-10497278.799999999},-677517.29,null,-11174796.09,20072646.869999997,null,null,null,1845,"Underground Conductors & Devices-db",18593529.780000001,{"$f":"1626805+3297","v":1630102},10573726,null,30797357.780000001,null,-10417619.800000001,{"$f":"-587521-50815","v":-638336},-2961988,null,-14017943.800000001,16779413.98]
[null,1850,"Line Transformers",33302711.900000002,{"$f":"-5358290.35+74982.47+23878","v":-5259429.88},-279267.94,27764014.080000002,null,{"$f":"L24","v":-17161063.630000003},-1081391.53,241611.55,-18000843.610000003,9763170.4699999988,null,null,null,1850,"Line Transformers",33179768.170000002,{"$f":"1158214+23878","v":1182092},-6516504,-279268,27566088.170000002,null,-16480020.680000002,{"$f":"-648818-10554","v":-659372},1825450,241612,-15072330.68,12493757.490000002]
[null,1855,"Services (Overhead and Underground)",18915169.359999999,{"$f":"6461204.31+4892","v":6466096.3099999996},null,25381265.669999998,null,{"$f":"L25","v":-13445208.359999998},-549515.18000000005,null,-13994723.539999997,11386542.130000001,null,null,null,1855,"Services (Overhead)",6153155.8599999994,84556,null,null,6237711.8599999994,null,-4322423.08,{"$f":"-67155-566","v":-67721},null,null,-4390144.08,1847567.7799999993]
[null,null,null,0,null,null,0,null,null,null,null,0,0,null,null,null,1855,"Services (Underground)",12762013.459999999,{"$f":"417732+4892","v":422624},5958916,null,19143553.460000001,null,-8957043.2599999998,-404098,-1669254,null,-11030395.26,8113158.2000000011]
[null,1860,"Meters",7890055.2799999993,{"$f":"267208.94+373","v":267581.94},-67289.14,8090348.0800000001,null,{"$f":"L27","v":-2345172.7800000003},-715283.64,38096.89,-3022359.5300000003,5067988.55,null,null,null,1860,"Meters ",7890055.2799999993,{"$f":"267210+373","v":267583},null,-67289,8090349.2799999993,null,-2338828.7800000003,{"$f":"-50847-664437","v":-715284},null,38097,-3016015.7800000003,5074333.4999999991]
[null,1905,"Land",{"$f":"G29","v":182214.88},null,null,182214.88,null,null,null,null,0,182214.88,null,null,null,1905,"Land",{"$f":"W29","v":182214.88},null,null,null,182214.88,null,{"$f":"AC29","v":0},null,null,null,0,182214.88]
[null,1908,"Buildings & Fixtures",6241285.1699999999,545228.59,null,6786513.7599999998,null,{"$f":"L30","v":-2518369.2299999995},{"$f":"-143879.82+9643","v":-134236.82},null,-2652606.0499999993,4133907.7100000004,null,null,null,1908,"Buildings & Fixtures",6232584.6699999999,61943,null,null,6294527.6699999999,null,-2408980.0599999996,-120912,null,null,-2529892.0599999996,3764635.6100000003]
[null,1908,"HVAC",0,null,null,0,null,null,null,null,0,0,null,null,null,1908,"HVAC",8700,null,null,null,{"$f":"S118+U118+T118+V118","v":8700},null,-200,-895,null,null,-1095,7605]
[null,1908,"Parking & Paving",0,null,null,0,null,null,null,null,0,0,null,null,null,1908,"Parking & Paving",0,118644,null,null,118644,null,0,-6133,null,null,-6133,112511]
[null,1908,"Roof",0,null,null,0,null,null,null,null,0,0,null,null,null,1908,"Roof",0,364641,null,null,364641,null,0,{"$f":"-18896","v":-18896},null,null,-18896,345745]
[null,1910,"Leasehold Improvements",0,null,null,0,null,null,null,null,0,0,null,null,null,1910,"Leasehold Improvements",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1915,"Office Furniture & Equipment (10 years)",1041169.0299999999,46724.83,null,1087893.8599999999,null,{"$f":"L35","v":-896850.2},-30220.39,null,-927070.59,160823.2699999999,null,null,null,1915,"Office Furniture & Equipment (10 years)",1041169.0299999999,46725,null,null,1087894.0299999998,null,-896858.40999999992,{"$f":"-805-29415","v":-30220},null,null,-927078.40999999992,160815.61999999988]
[null,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,null,null,null,0,0,null,null,null,1915,"Office Furniture & Equipment (5 years)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1920,"Computer Equipment - Hardware",1610249,172434.77,null,1782683.77,null,{"$f":"L37","v":-1390142},-84416.62,null,-1474558.62,308125.14999999991,null,null,null,1920,"Computer Equipment - Hardware",1610249.38,172435,null,null,1782684.38,null,-1416234.2300000002,-101555,null,null,-1517789.2300000002,264895.14999999967]
[null,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,{"$f":"D125+E125+F125","v":0},null,null,null,null,{"$f":"I125+J125+K125","v":0},0,null,null,null,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,null,0,null,null,null,null,0,0,null,null,null,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1925,"Computer Equip.-Software",2129670.2400000002,{"$f":"202365.83+26565+32392","v":261322.83},null,2390993.0700000003,null,{"$f":"L40","v":-1763300},-134276.47,null,-1897576.47,493416.60000000033,null,null,null,1925,"Computer Equip.-Software (Application)",2129670.58,{"$f":"117043+26565+32392","v":176000},null,null,2305670.58,null,-1763337.6999999997,{"$f":"-84350-20613-21327","v":-126290},null,null,-1889627.6999999997,416042.88000000035]
[null,null,null,0,null,null,0,null,null,null,null,{"$f":"I128+J128+K128","v":0},0,null,null,null,1925,"Computer Equip.-Software (Server)",0,85323,null,null,85323,null,0,-22678,null,null,-22678,62645]
[null,1930,"Transportation Equipment",0,null,null,0,null,null,null,null,0,0,null,null,null,1930,"Transportation Equipment",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1935,"Stores Equipment",56186.63,null,null,56186.63,null,{"$f":"L43","v":-56186.63},null,null,-56186.63,0,null,null,null,1935,"Stores Equipment",56186.63,null,null,null,56186.63,null,-56186.63,null,null,null,-56186.63,0]
[null,1940,"Tools, Shop & Garage Equipment",4284,null,null,4284,null,{"$f":"L44","v":-3855.2000000000003},-428.4,null,-4283.6000000000004,0.3999999999996362,null,null,null,1940,"Tools, Shop & Garage Equipment",4284,null,null,null,4284,null,-3855.6000000000004,-428,null,null,-4283.6000000000004,0.3999999999996362]
[null,1945,"Measurement & Testing Equipment",20903.009999999998,null,null,20903.009999999998,null,{"$f":"L45","v":-18811.3},-2090,null,-20901.3,1.7099999999991269,null,null,null,1945,"Measurement & Testing Equipment",20903.009999999998,null,null,null,20903.009999999998,null,-18812.100000000002,-2091,null,null,-20903.100000000002,-9.0000000003783498E-2]
[null,1950,"Power Operated Equipment",0,null,null,0,null,null,null,null,0,0,null,null,null,1950,"Power Operated Equipment",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1955,"Communications Equipment",78103.41,null,null,78103.41,null,{"$f":"L47","v":-78103.41},null,null,-78103.41,0,null,null,null,1955,"Communications Equipment",78103.41,null,null,null,{"$f":"S134+U134+T134+V134","v":78103.41},null,-78103.41,null,null,null,-78103.41,0]
[null,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,null,null,null,0,0,null,null,null,1955,"Communication Equipment (Smart Meters)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1960,"Miscellaneous Equipment ",0,null,null,0,null,null,null,null,0,0,null,null,null,1960,"Miscellaneous Equipment ",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1970,"Load Management Controls Customer Premises",0,null,null,0,null,null,null,null,0,0,null,null,null,1970,"Load Management Controls Customer Premises",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1975,"Load Management Controls Utility Premises",0,null,null,0,null,null,null,null,0,0,null,null,null,1975,"Load Management Controls Utility Premises",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1980,"System Supervisor Equipment",2426198.3400000003,65321.77,null,2491520.1100000003,null,{"$f":"L52","v":-1794036.43},-89278.99,null,-1883315.42,608204.69000000041,null,null,null,1980,"System Supervisor Equipment",2426198.7500000005,65322,null,null,2491520.7500000005,null,-1800055.6699999997,-105542,null,null,-1905597.6699999997,585923.08000000077]
[null,1985,"Miscellaneous Fixed Assets",0,null,null,0,null,null,null,null,0,0,null,null,null,1985,"Miscellaneous Fixed Assets",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1990,"Other Tangible Property",0,null,null,0,null,null,null,null,0,0,null,null,null,1990,"Other Tangible Property",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1995,"Contributions & Grants",-31440584.43,{"$f":"-4275592+1535592-157207","v":-2897207},null,-34337791.43,null,{"$f":"L55","v":9103967},1317949.4099999999,null,10421916.41,-23915875.02,null,null,null,1995,"Contributions & Grants",-31440584.43,{"$f":"-4275592+1535592-157207","v":-2897207},null,null,-34337791.43,null,8500961.2100000009,{"$f":"677344+1","v":677345},null,null,9178306.2100000009,-25159485.219999999]
[null,2440,"Deferred Revenue5",0,null,null,0,null,null,null,null,0,0,null,null,null,2440,"Deferred Revenue5",0,null,null,null,0,null,0,null,null,null,0,0]
[null,2075,"Non Rate-Regulated Utility Assets",91998.19,293708,null,385706.19,null,{"$f":"L57","v":0},-9643,null,{"$f":"I144+J144+K144","v":-9643},{"$f":"G144+L144","v":376063.19},null,null,null,2075,"Non Rate-Regulated Utility Assets",91998.19,293708,null,null,385706.19,null,0,-9643,null,null,-9643,376063.19]
[null,null,"Sub-Total",{"$f":"SUM(D98:D144)","v":148917724.68999997},{"$f":"SUM(E98:E144)","v":6592849.1699999981},{"$f":"SUM(F98:F144)","v":-406542.08000000002},{"$f":"SUM(G98:G144)","v":155104031.77999997},null,{"$f":"SUM(I98:I144)","v":-81441992.540000007},{"$f":"SUM(J98:J144)","v":-5223723.5599999996},{"$f":"SUM(K98:K144)","v":339693.44},{"$f":"SUM(L98:L144)","v":-86326022.659999982},{"$f":"SUM(M98:M144)","v":68778009.11999996},null,null,null,null,"Sub-Total",{"$f":"SUM(S98:S144)","v":147825758.31999999},{"$f":"SUM(T98:T144)","v":5826634},{"$f":"SUM(U98:U144)","v":0},{"$f":"SUM(V98:V144)","v":-406542},{"$f":"SUM(W98:W144)","v":153245850.31999999},null,{"$f":"SUM(Y98:Y144)","v":-79108677.599999994},-3681292,0,339694,-82450275.599999994,70795574.720000014]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D146+E146+F146","v":0},null,null,null,null,{"$f":"I146+J146+K146","v":0},{"$f":"G146+L146","v":0},null,null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)"]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",-91998,-293707.56,null,{"$f":"D147+E147+F147","v":-385705.56},null,0,9643,null,{"$f":"I147+J147+K147","v":9643},{"$f":"G147+L147","v":-376062.56},null,null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"W60","v":-91998.19},-293707.56,null,null,{"$f":"S147+U147+T147+V147","v":-385705.75},null,{"$f":"AC60","v":0},9643,null,null,{"$f":"Y147+Z147+AA147+AB147","v":9643},{"$f":"W147+AC147","v":-376062.75}]
[null,null,"Total PP&E",{"$f":"SUM(D145:D147)","v":148825726.68999997},{"$f":"SUM(E145:E147)","v":6299141.6099999985},{"$f":"SUM(F145:F147)","v":-406542.08000000002},{"$f":"SUM(G145:G147)","v":154718326.21999997},null,{"$f":"SUM(I145:I147)","v":-81441992.540000007},{"$f":"SUM(J145:J147)","v":-5214080.5599999996},{"$f":"SUM(K145:K147)","v":339693.44},{"$f":"SUM(L145:L147)","v":-86316379.659999982},{"$f":"SUM(M145:M147)","v":68401946.559999958},null,null,null,null,"Total PP&E",{"$f":"SUM(S145:S147)","v":147733760.13},{"$f":"SUM(T145:T147)","v":5532926.4400000004},null,{"$f":"SUM(V145:V147)","v":-406542},{"$f":"SUM(W145:W147)","v":152860144.56999999},null,{"$f":"SUM(Y145:Y147)","v":-79108677.599999994},{"$f":"SUM(Z145:Z147)","v":-3671649},null,{"$f":"SUM(AB145:AB147)","v":339694},{"$f":"SUM(AC145:AC147)","v":-82440632.599999994},{"$f":"SUM(AD145:AD147)","v":70419511.970000014}]
[]
[null,null,null,null,null,null,"Less: Fully Allocated Depreciation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,null,"Transportation",null,null,null,"Transportation",null,null,null,null,null,null,null,null,null,null,"Transportation",null,null,null,null,"Transportation"]
[null,null,"Stores Equipment",null,null,null,"Stores Equipment",null,null,null,null,null,null,null,null,null,null,"Stores Equipment",null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"J148-J151-J152","v":-5214080.5599999996},null,null,null,null,null,null,null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"Z148-Z151-Z152","v":-3671649}]
[]
[]
[]
[]
[]
["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."]