{"text_format":"1","workbook":"xlsx","n_sheets":48,"sheets":["LDC Info","App.2-B_Acct Instructions","Reconciliation Sheet","App.2-BA_FA Cont 2010 OldCGAAP","App.2-BA_FA Cont 2011 OldCGAAP","App.2-BA_FA Cont 2012 OldCGAAP","App.2-BA_FA Cont 2013 OldCGAAP","App.2-BA_FA Cont 2013_OldCGAAP","App.2-BA_FA Cont 2014_OldCGAAP","App.2-BA_FA Cont 2015_Old CGAAP","App.2-BA_FA Cont 2016_Old CGAAP","App.2-BA_FA Cont 2017_Old CGAAP","App.2-CA_OldCGAAP_DepExp_2010","App.2-CA_OldCGAAP_DepExp_2011","App.2-CA_OldCGAAP_DepExp_2012","App.2-CA_OldCGAAP_DepExp_2013","App.2-CA_OldCGAAP_DepExp_2014","App.2-CA_OldCGAAP_DepExp_2015","App.2-CA_OldCGAAP_DepExp_2016","App.2-CA_OldCGAAP_DepExp_2017","Appendix 2-BB Service Life  ","App.2-BA_FA Cont 2013 NewCGAAP","App.2-BA_FA Cont 2014 NewCGAAP","App.2-BA_FA Cont 2015 NewCGAAP","App.2-BA_FA Cont 2014 MIFRS-","App.2-BA_FA Cont 2015 MIFRS","App.2-BA_FA Cont 2016 MIFRS","App.2-BA_FA Cont 2017 MIFRS","App.2-CC_NewCGAAP_DepExp_2013","App.2-BA_FA Cont 2014 MIFRS","App.2-CD_NewCGAAP_DepExp_2014","App.2-CD_MIFRS_DepExp_2014","App.2-CD_MIFRS_DepExp_2015","App.2-CD_MIFRS_DepExp_2016","App.2-CE_MIFRS_DepExp_2017","App.2-EC_Account 1576","App.2-EA_1575 (2015)","App.2-CF_OldCGAAP_DepExp_2013","App.2-CG_NewCGAAP_DepExp_2013","App.2-CH_MIFRS_DepExp_2014","App.2-CI MIFRS_DepExp_2015","App.2-FA Proposed REG Inves (2","App.2-FB Calc of REG Improv (2","App.2-FC Calc of REG Expans (2","lists","lists2","Sheet19","Sheet1"],"not_rendered":{"charts":0,"images":2,"macros":1,"external_links":9,"defined_names":1406,"comments":6,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"LDC Info","index":0,"n_rows":99,"n_cols":27,"rows_kept":99,"cut":false,"hidden":false,"merged":[[17,4,17,10],[13,4,13,10],[15,4,15,8],[19,4,19,8],[25,4,25,6],[23,4,23,6],[27,4,27,6],[30,4,30,6],[29,0,30,3],[42,0,43,3],[38,0,39,3],[39,4,39,6],[32,0,33,3],[33,4,33,6],[35,0,36,3],[43,4,43,6],[45,4,45,6],[45,0,45,3],[50,2,50,11],[54,2,54,12],[52,2,52,13]]}
[]
[]
[null,null,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   ","Renfrew Hydro Inc.",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-2016-0166",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","Cindy Marshall",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   ","613-432-4884",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   ","cmarshall@renfrewhydro.com",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Essex Powerlines Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Festival Hydro Inc."]
[null,null,null,"Test Year",2016,null,null,2017,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",2016,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Greater Sudbury Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Grimsby Power Inc."]
[null,null,null,"Last Rebasing Year",2010,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Guelph Hydro Electric Systems Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Haldimand County Hydro Inc."]
["Identify the accounting standard used for the test year"]
[null,null,null,null,"MIFRS"]
[]
["Did you update your depreciation and capitalization policies?"]
[null,null,null,null,"Yes"]
[]
["When did you update your depreciation and capitalization policies?"]
[null,null,null,null,"2001-01-01",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 Renfrew Hydro Inc. an embedded distributor?"},null,null,null,"Yes"]
[]
[]
[null,"Notes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Guelph Hydro Electric Systems Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Halton Hills Hydro Inc."]
[null,null,"Pale green cells represent input cells.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hearst Power Distribution Co. Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Horizon Utilities Corporation"]
[null,null,"Pale blue cells represent drop-down lists.  The applicant should select the appropriate item from the drop-down list.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro 2000 Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro Hawkesbury Inc."]
[null,null,"White cells contain fixed values, automatically generated values or formulae. ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Brampton Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro One Remote Communities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hydro Ottawa Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Innisfil Hydro Dist. Systems Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kashechewan Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kenora Hydro Electric Corporation Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kingston Hydro Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kitchener-Wilmot Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lakefront Utilities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lakeland Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"London Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Midland Power Utility Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Milton Hydro Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Newmarket – Tay Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Niagara Peninsula Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Niagara-on-the-Lake Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Norfolk Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"North Bay Hydro Distribution Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Northern Ontario Wires Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Oakville Hydro Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Orangeville Hydro Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Orillia Power Distribution Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Oshawa PUC Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ottawa River Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Parry Sound Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Peterborough Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PowerStream Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PUC Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Renfrew Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rideau St. Lawrence Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"St. Thomas Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sioux Lookout Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Thunder Bay Hydro Electricity Distribution"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tillsonburg Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Toronto Hydro-Electric System Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Veridian Connections Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wasaga Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Waterloo North Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Welland Hydro Electric System Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wellington North Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"West Coast Huron Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Westario Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Whitby Hydro Electric Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Woodstock Hydro Services Inc."]

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

{"sheet":"Reconciliation Sheet","index":2,"n_rows":140,"n_cols":21,"rows_kept":140,"cut":false,"hidden":false,"merged":[]}
[null,null,"OLD CGAAP"]
[]
[null,null,"Year",null,null,"2010Old",null,"2011Old",null,"2012Old",null,"2013Old",null,"2014Old",null,"2015 Old ",null,"2016 Old ",null,"2017 Old "]
[null,null,"Add Smart Meters (added to open balance)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,558932,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-557745.9,2]
[null,null,"Gross Assets","Opening",null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!E60","v":12178305.51},null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!E60","v":12711556.470000001},null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!E60","v":13229840.119999999},null,{"$f":"'App.2-BA_FA Cont 2013_OldCGAAP'!E62","v":13669416.91},null,{"$f":"'App.2-BA_FA Cont 2014_OldCGAAP'!E62","v":14002342.18},null,{"$f":"'App.2-BA_FA Cont 2015_Old CGAAP'!E62","v":14359978.040000001},null,{"$f":"'App.2-BA_FA Cont 2016_Old CGAAP'!E62","v":14852702.439999999},null,{"$f":"'App.2-BA_FA Cont 2017_Old CGAAP'!E63","v":15243851}]
[null,null,null,"Add",null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!F60","v":533250.96},null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!F60","v":518283.64999999997},null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!F60","v":439576.79},null,{"$f":"'App.2-BA_FA Cont 2013_OldCGAAP'!F62","v":332925.26999999996},null,{"$f":"'App.2-BA_FA Cont 2014_OldCGAAP'!F62","v":357635.86},null,{"$f":"'App.2-BA_FA Cont 2015_Old CGAAP'!F62","v":492724.4},null,{"$f":"'App.2-BA_FA Cont 2016_Old CGAAP'!F62","v":547500},null,{"$f":"'App.2-BA_FA Cont 2017_Old CGAAP'!F63","v":740500}]
[null,null,null,"Ret",null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!G57","v":0},null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!G60","v":0},null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!G60","v":0},null,{"$f":"'App.2-BA_FA Cont 2013_OldCGAAP'!G62","v":0},null,{"$f":"'App.2-BA_FA Cont 2014_OldCGAAP'!G62","v":0},null,{"$f":"'App.2-BA_FA Cont 2015_Old CGAAP'!G62","v":0},null,{"$f":"'App.2-BA_FA Cont 2016_Old CGAAP'!G62","v":-157537.54},null,{"$f":"'App.2-BA_FA Cont 2017_Old CGAAP'!G63","v":0}]
[null,null,null,"Closing ",null,{"$f":"SUM(F6:F8)","v":12711556.469999999},null,13229840.120000001,null,13669416.909999998,null,14002342.18,null,14359978.039999999,null,14852702.440000001,null,15242664.9,null,15984351]
[]
[null,null,"Year",null,null,{"$f":"F3","v":"2010Old"},null,"2011Old",null,"2012Old",null,"2013Old",null,"2014Old",null,"2015 Old ",null,"2016 Old ",null,"2017 Old "]
[null,null,"Add Smart Meters (added to open balance)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-243916,3]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,502791.53,4]
[null,null,"Accumulated Depreciation","Opening",null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!J60","v":-7819389.4000000004},null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!J60","v":-8216879.8299999991},null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!J60","v":-8613344.9700000007},null,{"$f":"'App.2-BA_FA Cont 2013_OldCGAAP'!J62","v":-8999571.9399999976},null,{"$f":"'App.2-BA_FA Cont 2014_OldCGAAP'!J62","v":-9380381.6600000001},null,{"$f":"'App.2-BA_FA Cont 2015_Old CGAAP'!J62","v":-9770596.3099999987},null,{"$f":"'App.2-BA_FA Cont 2016_Old CGAAP'!J62","v":-10174170.210000001},null,{"$f":"'App.2-BA_FA Cont 2017_Old CGAAP'!J63","v":-10246622.080000002}]
[null,null,"Adjust."," ",null,null,null,null,null,null,null,{"$f":"'App.2-BA_FA Cont 2013_OldCGAAP'!M62","v":13479.49},9]
[null,null,null,"Add",null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!K60","v":-397490.43},null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!K60","v":-396465.14},null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!K60","v":-386226.97000000003},null,{"$f":"'App.2-BA_FA Cont 2013_OldCGAAP'!K62","v":-394289.21000000008},null,{"$f":"'App.2-BA_FA Cont 2014_OldCGAAP'!K62","v":-390214.64999999997},null,{"$f":"'App.2-BA_FA Cont 2015_Old CGAAP'!K62","v":-403573.89999999997},null,{"$f":"'App.2-BA_FA Cont 2016_Old CGAAP'!K62","v":-416915.2099999999},null,{"$f":"'App.2-BA_FA Cont 2017_Old CGAAP'!K63","v":-419983.56000000006}]
[null,null,null,"Ret",null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!L60","v":0},null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!L60","v":0},null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!L60","v":0},null,{"$f":"'App.2-BA_FA Cont 2013_OldCGAAP'!L62","v":0},null,{"$f":"'App.2-BA_FA Cont 2014_OldCGAAP'!L62","v":0},null,{"$f":"'App.2-BA_FA Cont 2015_Old CGAAP'!L62","v":0},null,{"$f":"'App.2-BA_FA Cont 2016_Old CGAAP'!L62","v":85587.81},null,{"$f":"'App.2-BA_FA Cont 2017_Old CGAAP'!L63","v":0}]
[null,null,null,"Closing",null,{"$f":"SUM(F14:F17)","v":-8216879.8300000001},null,-8613344.9699999988,null,-8999571.9400000013,null,-9380381.6599999983,null,-9770596.3100000005,null,-10174170.209999999,null,-10505497.609999999,null,-10666605.640000002]
[]
[null,null,null,null,null,{"$f":"F9+F18","v":4494676.6399999987},null,4616495.1500000022,null,4669844.9699999969,null,4621960.5200000014,null,4589381.7299999986,null,4678532.2300000023,null,4737167.290000001,null,5317745.3599999975]
[]
[null,null,"Net Book Value Integrity Check",null,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!N60","v":4494676.6400000006},null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!N60","v":4616495.1499999985},null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!N60","v":4669844.9699999988},null,{"$f":"'App.2-BA_FA Cont 2013_OldCGAAP'!O62","v":4621960.5199999986},null,{"$f":"'App.2-BA_FA Cont 2014_OldCGAAP'!N62","v":4589381.7299999995},null,{"$f":"'App.2-BA_FA Cont 2015_Old CGAAP'!N62","v":4678532.2299999986},null,{"$f":"'App.2-BA_FA Cont 2016_Old CGAAP'!N62","v":4737167.2899999991},null,{"$f":"'App.2-BA_FA Cont 2017_Old CGAAP'!N63","v":5317745.3599999985}]
[null,null,"Net Book Value Integrity Check - diff",null,null,{"$f":"F20-F22","v":0},null,0,null,0,null,0,null,0,null,0,null,0,null,0]
[]
[null,null,"Depreciation Exp Integrity Check",null,null,{"$f":"'App.2-CA_OldCGAAP_DepExp_2010'!J75","v":397644.48828333343},null,{"$f":"'App.2-CA_OldCGAAP_DepExp_2011'!J76","v":396630.63138333341},null,{"$f":"'App.2-CA_OldCGAAP_DepExp_2012'!J79","v":386404.68588333338},null,{"$f":"'App.2-CA_OldCGAAP_DepExp_2013'!J81","v":392780.4257333334},null,{"$f":"'App.2-CA_OldCGAAP_DepExp_2014'!J75","v":390214.37179999996},null,{"$f":"'App.2-CA_OldCGAAP_DepExp_2015'!J76","v":403573.62880000001},null,{"$f":"'App.2-CA_OldCGAAP_DepExp_2016'!J77","v":416914.93388888886},null,{"$f":"'App.2-CA_OldCGAAP_DepExp_2017'!J78","v":419983.89024444442}]
[null,null,"Depreciation Exp Integrity Check - diff",null,null,{"$f":"F16+F25","v":154.05828333343379},5,165.49138333339943,6,177.71588333335239,7,-1508.7842666666838,8,-0.27820000000065193,null,-0.27119999995920807,null,-0.27611111104488373,null,0.33024444436887279]
[]
["Notes",1,"Additions of Smart Meters to opening balances"]
[null,2,"Removal of Stranded Meters from opening balance"]
[null,3,"Addition of depreciation related to smart meters"]
[null,4,"Removal of depreciaiton related to Stranded Meters"]
[null,5,"Small building was not properly depreciated in 2010"]
[null,6,"Small building was not properly depreciated in 2011"]
[null,7,"Small building was not properly depreciated in 2012"]
[null,8,"Correction for the depreciation missed in previous years (small building)"]
[null,9,"$13,479 correction for prior year's over depreciated assets (reduced depreciation expense)"]
[]
[]
[null,null,"New CGAAP"]
[]
[null,null,"Year",null,null,null,null,null,null,null,null,"2013 New",null,"2014 New"]
[]
[null,null,"Gross Assets","Opening",null,null,null,null,null,null,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!E86","v":13669416.91},null,{"$f":"'App.2-BA_FA Cont 2014 NewCGAAP'!E86","v":13955349.67}]
[null,null,null,"Add",null,null,null,null,null,null,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!F86","v":332925.26999999996},null,{"$f":"'App.2-BA_FA Cont 2014 NewCGAAP'!F86","v":357635.86}]
[null,null,null,"Ret",null,null,null,null,null,null,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!G86","v":-46992.509999999995},null,{"$f":"'App.2-BA_FA Cont 2014 NewCGAAP'!G86","v":-59793.31}]
[null,null,null,"Closing ",null,null,null,null,null,null,null,{"$f":"SUM(L43:L45)","v":13955349.67},null,{"$f":"SUM(N43:N45)","v":14253192.219999999}]
[]
[null,null,"Year",null,null,null,null,null,null,null,null,{"$f":"L41","v":"2013 New"},null,{"$f":"N41","v":"2014 New"}]
[null,null,"Accumulated Depreciation","Opening",null,null,null,null,null,null,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!J86","v":-8999571.9399999976},null,{"$f":"'App.2-BA_FA Cont 2014 NewCGAAP'!J86","v":-9149451.1099999994}]
[null,null,"Adjust."," ",null,null,null,null,null,null,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!K86","v":13479.49},9]
[null,null,null,"Add",null,null,null,null,null,null,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!L86","v":-203896.66},null,{"$f":"'App.2-BA_FA Cont 2014 NewCGAAP'!K86","v":-210849.52000000005}]
[null,null,null,"Ret",null,null,null,null,null,null,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!M86","v":40538},null,{"$f":"'App.2-BA_FA Cont 2014 NewCGAAP'!L86","v":43955.15}]
[null,null,null,"Closing",null,null,null,null,null,null,null,{"$f":"SUM(L49:L52)","v":-9149451.1099999975},null,{"$f":"SUM(N49:N52)","v":-9316345.4799999986}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"L46+L53","v":4805898.5600000024},null,{"$f":"N46+N53","v":4936846.74}]
[]
[null,null,"Net Book Value Integrity Check",null,null,null,null,null,null,null,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!O86","v":4805898.5600000005},null,{"$f":"'App.2-BA_FA Cont 2014 NewCGAAP'!N86","v":4936846.7399999993}]
[null,null,"Net Book Value Integrity Check - diff",null,null,null,null,null,null,null,null,{"$f":"L55-L57","v":0},null,{"$f":"N55-N57","v":0}]
[]
[null,null,"Depreciation Exp Integrity Check",null,null,null,null,null,null,null,null,{"$f":"'App.2-CC_NewCGAAP_DepExp_2013'!J82","v":203897.86456873975},null,{"$f":"'App.2-CD_NewCGAAP_DepExp_2014'!F84","v":210848.15976318411}]
[null,null,"Depreciation Exp Integrity Check - diff",null,null,null,null,null,null,null,null,{"$f":"L51+L60","v":1.2045687397476286},null,{"$f":"N51+N60","v":-1.3602368159336038}]
[]
["Notes",9,"$13,479 correction for prior year's over depreciated assets (reduced depreciation expense)"]
[]
[]
[null,null,"MIFRS"]
[]
[null,null,"Year",null,null,null,null,null,null,null,null,null,null,"2014 MIFRS",null,"2015 MIFRS",null,"2016 MIFRS",null,"2017 MIFRS"]
[null,null,"Add Smart Meters (added to open balance)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,558932,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-557745.9,2]
[null,null,"Gross Assets","Opening",null,null,null,null,null,null,null,null,null,{"$f":"'App.2-BA_FA Cont 2014 MIFRS-'!E86","v":13955349.67},null,{"$f":"'App.2-BA_FA Cont 2015 MIFRS'!E87","v":14253192.220000001},null,{"$f":"'App.2-BA_FA Cont 2016 MIFRS'!E87","v":14734310.420000002},null,{"$f":"'App.2-BA_FA Cont 2017 MIFRS'!E88","v":15125458.98}]
[null,null,null,"Add",null,null,null,null,null,null,null,null,null,{"$f":"'App.2-BA_FA Cont 2014 MIFRS-'!F86","v":357635.86},null,{"$f":"'App.2-BA_FA Cont 2015 MIFRS'!F87","v":492724.39999999997},null,{"$f":"'App.2-BA_FA Cont 2016 MIFRS'!F87","v":547500},null,{"$f":"'App.2-BA_FA Cont 2017 MIFRS'!F88","v":740500}]
[null,null,null,"Ret",null,null,null,null,null,null,null,null,null,{"$f":"'App.2-BA_FA Cont 2014 MIFRS-'!G86","v":-59793.31},null,{"$f":"'App.2-BA_FA Cont 2015 MIFRS'!G87","v":-11606.2},null,{"$f":"'App.2-BA_FA Cont 2016 MIFRS'!G87","v":-157537.54},null,{"$f":"'App.2-BA_FA Cont 2017 MIFRS'!G88","v":0}]
[null,null,null,"Closing ",null,null,null,null,null,null,null,null,null,{"$f":"SUM(N71:N73)","v":14253192.219999999},null,{"$f":"SUM(P71:P73)","v":14734310.420000002},null,{"$f":"SUM(R71:R73)","v":15124272.880000003},null,{"$f":"SUM(T71:T73)","v":15865958.98}]
[]
[null,null,"Year",null,null,null,null,null,null,null,null,null,null,{"$f":"N68","v":"2014 MIFRS"},null,{"$f":"P68","v":"2015 MIFRS"},null,{"$f":"R68","v":"2016 MIFRS"},null,{"$f":"T68","v":"2017 MIFRS"}," "]
[null,null,"Add Smart Meters (added to open balance)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-243916,3]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,502791.53,4]
[null,null,"Accumulated Depreciation","Opening",null,null,null,null,null,null,null,null,null,{"$f":"'App.2-BA_FA Cont 2014 MIFRS-'!J86","v":-9149451.1099999994},null,{"$f":"'App.2-BA_FA Cont 2015 MIFRS'!J87","v":-9316345.4799999986},null,{"$f":"'App.2-BA_FA Cont 2016 MIFRS'!J87","v":-9535925.379999999},null,{"$f":"'App.2-BA_FA Cont 2017 MIFRS'!J88","v":-9432604.3500000034}]
[null,null,"Adjust."," ",null,null,null,null,null,null,null,null,null,null,null,{"$f":"'App.2-BA_FA Cont 2015 MIFRS'!M87","v":4694.9400000000005},10]
[null,null,null,"Add",null,null,null,null,null,null,null,null,null,{"$f":"'App.2-BA_FA Cont 2014 MIFRS-'!K86","v":-210849.52000000005},null,{"$f":"'App.2-BA_FA Cont 2015 MIFRS'!K87","v":-224774.46000000005},null,{"$f":"'App.2-BA_FA Cont 2016 MIFRS'!K87","v":-241142.31000000006},null,{"$f":"'App.2-BA_FA Cont 2017 MIFRS'!K88","v":-247980.96000000002}]
[null,null,null,"Ret",null,null,null,null,null,null,null,null,null,{"$f":"'App.2-BA_FA Cont 2014 MIFRS-'!L86","v":43955.15},null,{"$f":"'App.2-BA_FA Cont 2015 MIFRS'!L87","v":499.62},null,{"$f":"'App.2-BA_FA Cont 2016 MIFRS'!L87","v":85587.81},null,{"$f":"'App.2-BA_FA Cont 2017 MIFRS'!L88","v":0}]
[null,null,null,"Closing",null,null,null,null,null,null,null,null,null,{"$f":"SUM(N79:N82)","v":-9316345.4799999986},null,{"$f":"SUM(P79:P82)","v":-9535925.3800000008},null,{"$f":"SUM(R79:R82)","v":-9691479.879999999},null,{"$f":"SUM(T79:T82)","v":-9680585.3100000042}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N74+N83","v":4936846.74},null,{"$f":"P74+P83","v":5198385.040000001},null,{"$f":"R74+R83","v":5432793.0000000037},null,{"$f":"T74+T83","v":6185373.6699999962}]
[]
[null,null,"Net Book Value Integrity Check",null,null,null,null,null,null,null,null,null,null,{"$f":"'App.2-BA_FA Cont 2014 MIFRS-'!N86","v":4936846.7399999993},null,{"$f":"'App.2-BA_FA Cont 2015 MIFRS'!O87","v":5198385.0399999991},null,{"$f":"'App.2-BA_FA Cont 2016 MIFRS'!N87","v":5432793},null,{"$f":"'App.2-BA_FA Cont 2017 MIFRS'!N88","v":6185373.669999999}]
[null,null,"Net Book Value Integrity Check - diff",null,null,null,null,null,null,null,null,null,null,{"$f":"N85-N87","v":0},null,{"$f":"P85-P87","v":0},null,{"$f":"R85-R87","v":0},null,{"$f":"T85-T87","v":0}]
[]
[null,null,"Depreciation Exp Integrity Check",null,null,null,null,null,null,null,null,null,null,{"$f":"'App.2-CD_MIFRS_DepExp_2014'!F84","v":210848.15976318411},null,{"$f":"'App.2-CD_MIFRS_DepExp_2015'!F84","v":229470.23977429522},null,{"$f":"'App.2-CD_MIFRS_DepExp_2016'!F84","v":241174.86110762856},null,{"$f":"'App.2-CE_MIFRS_DepExp_2017'!F90","v":210752.44555207301}]
[null,null,"Depreciation Exp Integrity Check - diff",null,null,null,null,null,null,null,null,null,null,{"$f":"N81+N90","v":-1.3602368159336038},null,{"$f":"P81+P90","v":4695.7797742951661},10,{"$f":"R81+R90","v":32.551107628503814},null,{"$f":"T81+T90","v":-37228.514447927009},11]
[]
["Notes",1,"Additions of Smart Meters to opening balances"]
[null,2,"Removal of Stranded Meters from opening balance"]
[null,3,"Addition of depreciation related to smart meters"]
[null,4,"Removal of depreciaiton related to Stranded Meters"]
[null,10,"Too much depreciation was taken on several accounts over 2013 and 2014 (errors found in new continuity schedules for IFRS)-corrected for 2015"]
[null,11,"Depreciation calculated on smart meters (not additions, added to opening balance), yet model does not calculate on change to opening."]
[]
[]
[]
[null,null,"FINAL CONTINUITY SCHEDULE"]
[]
[null,null,"Year",null,null,"2010Old",null,"2011Old",null,"2012Old",null,"2013 New",null,"2014 New",null,"2015 MIFRS",null,"2016 MIFRS",null,"2017 MIFRS"]
[null,null,"Add Smart Meters",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,558932,1]
[null,null,"Removal of Stranded Meters",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-557745.9,2]
[null,null,"Gross Assets","Opening",null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!E60","v":12178305.51},null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!E60","v":12711556.470000001},null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!E60","v":13229840.119999999},null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!E86","v":13669416.91},null,{"$f":"'App.2-BA_FA Cont 2014 NewCGAAP'!E86","v":13955349.67},null,{"$f":"'App.2-BA_FA Cont 2015 MIFRS'!E87","v":14253192.220000001},null,{"$f":"'App.2-BA_FA Cont 2016 MIFRS'!E87","v":14734310.420000002},null,{"$f":"'App.2-BA_FA Cont 2017 MIFRS'!E88","v":15125458.98}]
[null,null,null,"Add",null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!F60","v":533250.96},null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!F60","v":518283.64999999997},null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!F60","v":439576.79},null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!F86","v":332925.26999999996},null,{"$f":"'App.2-BA_FA Cont 2014 NewCGAAP'!F86","v":357635.86},null,{"$f":"'App.2-BA_FA Cont 2015 MIFRS'!F87","v":492724.39999999997},null,{"$f":"'App.2-BA_FA Cont 2016 MIFRS'!F87","v":547500},null,{"$f":"'App.2-BA_FA Cont 2017 MIFRS'!F88","v":740500}]
[null,null,null,"Ret",null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!G57","v":0},null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!G60","v":0},null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!G60","v":0},null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!G86","v":-46992.509999999995},null,{"$f":"'App.2-BA_FA Cont 2014 NewCGAAP'!G86","v":-59793.31},null,{"$f":"'App.2-BA_FA Cont 2015 MIFRS'!G87","v":-11606.2},null,{"$f":"'App.2-BA_FA Cont 2016 MIFRS'!G87","v":-157537.54},null,{"$f":"'App.2-BA_FA Cont 2017 MIFRS'!G88","v":0}]
[null,null,null,"Closing ",null,{"$f":"SUM(F107:F109)","v":12711556.469999999},null,13229840.120000001,null,13669416.909999998,null,13955349.67,null,14253192.219999999,null,14734310.420000002,null,15124272.880000003,null,15865958.98]
[]
[null,null,"Year",null,null,{"$f":"F104","v":"2010Old"},null,"2011Old",null,"2012Old",null,"2013 New",null,"2014 New",null,"2015 MIFRS",null,"2016 MIFRS",null,"2017 MIFRS"]
[null,null,"Add Smart Meters",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-243916,3]
[null,null,"Removal of Stranded Meters",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,502791.53,4]
[null,null,"Accumulated Depreciation","Opening",null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!J60","v":-7819389.4000000004},null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!J60","v":-8216879.8299999991},null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!J60","v":-8613344.9700000007},null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!J86","v":-8999571.9399999976},null,{"$f":"'App.2-BA_FA Cont 2014 NewCGAAP'!J86","v":-9149451.1099999994},null,{"$f":"'App.2-BA_FA Cont 2015 MIFRS'!J87","v":-9316345.4799999986},null,{"$f":"'App.2-BA_FA Cont 2016 MIFRS'!J87","v":-9535925.379999999},null,{"$f":"'App.2-BA_FA Cont 2017 MIFRS'!J88","v":-9432604.3500000034}]
[null,null,"Adjust."," ",null,null,null,null,null,null,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!K86","v":13479.49},9,null,null,{"$f":"'App.2-BA_FA Cont 2015 MIFRS'!M87","v":4694.9400000000005},10]
[null,null,null,"Add",null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!K60","v":-397490.43},null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!K60","v":-396465.14},null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!K60","v":-386226.97000000003},null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!L86","v":-203896.66},null,{"$f":"'App.2-BA_FA Cont 2014 NewCGAAP'!K86","v":-210849.52000000005},null,{"$f":"'App.2-BA_FA Cont 2015 MIFRS'!K87","v":-224774.46000000005},null,{"$f":"'App.2-BA_FA Cont 2016 MIFRS'!K87","v":-241142.31000000006},null,{"$f":"'App.2-BA_FA Cont 2017 MIFRS'!K88","v":-247980.96000000002}]
[null,null,null,"Ret",null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!L60","v":0},null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!L60","v":0},null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!L60","v":0},null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!M86","v":40538},null,{"$f":"'App.2-BA_FA Cont 2014 NewCGAAP'!L86","v":43955.15},null,{"$f":"'App.2-BA_FA Cont 2015 MIFRS'!L87","v":499.62},null,{"$f":"'App.2-BA_FA Cont 2016 MIFRS'!L87","v":85587.81},null,{"$f":"'App.2-BA_FA Cont 2017 MIFRS'!L88","v":0}]
[null,null,null,"Closing",null,{"$f":"SUM(F115:F118)","v":-8216879.8300000001},null,-8613344.9699999988,null,-8999571.9400000013,null,-9149451.1099999975,null,-9316345.4799999986,null,-9535925.3800000008,null,-9691479.879999999,null,-9680585.3100000042]
[]
[null,null,null,null,null,{"$f":"F110+F119","v":4494676.6399999987},null,4616495.1500000022,null,4669844.9699999969,null,4805898.5600000024,null,4936846.74,null,5198385.040000001,null,5432793.0000000037,null,6185373.6699999962]
[]
[null,null,"Net Book Value Integrity Check",null,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!N60","v":4494676.6400000006},null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!N60","v":4616495.1499999985},null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!N60","v":4669844.9699999988},null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!O86","v":4805898.5600000005},null,{"$f":"'App.2-BA_FA Cont 2014 NewCGAAP'!N86","v":4936846.7399999993},null,{"$f":"'App.2-BA_FA Cont 2015 MIFRS'!O87","v":5198385.0399999991},null,{"$f":"'App.2-BA_FA Cont 2016 MIFRS'!N87","v":5432793},null,{"$f":"'App.2-BA_FA Cont 2017 MIFRS'!N88","v":6185373.669999999}]
[null,null,"Net Book Value Integrity Check - diff",null,null,{"$f":"F121-F123","v":0},null,0,null,0,null,0,null,0,null,0,null,0,null,0]
[]
[null,null,"Depreciation Exp Integrity Check",null,null,{"$f":"F25","v":397644.48828333343},null,{"$f":"H25","v":396630.63138333341},null,{"$f":"J25","v":386404.68588333338},null,{"$f":"L60","v":203897.86456873975},null,{"$f":"N60","v":210848.15976318411},null,{"$f":"P90","v":229470.23977429522},null,{"$f":"R90","v":241174.86110762856},null,{"$f":"T90","v":210752.44555207301}]
[null,null,"Depreciation Exp Integrity Check - diff",null,null,{"$f":"F117+F126","v":154.05828333343379},5,165.49138333339943,6,177.71588333335239,7,1.2045687397476286,8,-1.3602368159336038,null,4695.7797742951661,10,32.551107628503814,null,-37228.514447927009,11]
[]
[]
["Notes",1,"Additions of Smart Meters to opening balances"]
[null,2,"Removal of Stranded Meters from opening balance"]
[null,3,"Addition of depreciation related to smart meters"]
[null,4,"Removal of depreciaiton related to Stranded Meters"]
[null,5,"Small building was not properly depreciated in 2010"]
[null,6,"Small building was not properly depreciated in 2011"]
[null,7,"Small building was not properly depreciated in 2012"]
[null,8,"Correction for the depreciation missed in previous years (small building)"]
[null,9,"$13,479 correction for prior year's over depreciated assets (reduced depreciation expense)"]
[null,10,"Too much depreciation was taken on several accounts over 2013 and 2014 (errors found in new continuity schedules for IFRS)-corrected for 2015"]
[null,11,"Depreciation calculated on smart meters (not additions, added to opening balance), yet model does not calculate on change to opening."]

{"sheet":"App.2-BA_FA Cont 2010 OldCGAAP","index":3,"n_rows":85,"n_cols":14,"rows_kept":85,"cut":false,"hidden":false,"merged":[[84,2,85,13],[75,2,76,13],[78,2,78,13],[8,1,8,13],[9,1,9,13],[14,4,14,7],[60,3,60,9],[61,3,61,9],[72,2,73,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-BA"]
[null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,null,"Accounting Standard","CGAAP","Old CGAAP"]
[null,null,null,null,null,"Year ",2010]
[]
["RHI","OEB",null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,12,1611,"Computer Software (Formally known as Account 1925)",114259.76,6445,null,{"$f":"E17+F17+G17","v":120704.76},null,-69895.06,-22826.85,null,{"$f":"J17+K17+L17","v":-92721.91},{"$f":"H17+M17","v":27982.849999999991}]
["CEC","CEC",1612,"Land Rights (Formally known as Account 1906)",17374.169999999998,6606.5,null,{"$f":"E18+F18+G18","v":23980.67},null,-16711.900000000001,-340.17,null,{"$f":"J18+K18+L18","v":-17052.07},{"$f":"H18+M18","v":6928.5999999999985}]
["N/A","N/A",1805,"Land",22895.33,null,null,{"$f":"E19+F19+G19","v":22895.33},null,0,0,null,{"$f":"J19+K19+L19","v":0},{"$f":"H19+M19","v":22895.33}]
[1,47,1808,"Buildings",154128.6,11168.46,null,{"$f":"E20+F20+G20","v":165297.06},null,-81477.48,-2834.84,null,{"$f":"J20+K20+L20","v":-84312.319999999992},{"$f":"H20+M20","v":80984.740000000005}]
[null,13,1810,"Leasehold Improvements",0,null,null,0,null,null,null,null,0,0]
[null,47,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,null,null,null,0,0]
["1/47",47,1820,"Distribution Station Equipment <50 kV",1146264,141933.03,null,1288197.03,null,-619534.91,-33852.730000000003,null,-653387.64,634809.39]
[null,47,1825,"Storage Battery Equipment",null,null,null,0,null,null,null,null,0,0]
["1/47",47,1830,"Poles, Towers & Fixtures",2023797.87,130865.46,null,2154663.33,null,-1067112.8400000001,-65800.44,null,-1132913.28,1021750.05]
["1/47",47,1835,"Overhead Conductors & Devices",3501362.36,139070.39999999999,null,3640432.76,null,-2265887.75,-104516.12,null,-2370403.87,1270028.8899999997]
["1/47",47,1840,"Underground Conduit",45129.43,7458.74,null,52588.17,null,-15875.79,-1955.57,null,-17831.36,34756.81]
["1/47",47,1845,"Underground Conductors & Devices",345188.74,42022.55,null,387211.29,null,-126315.08,-14578.51,null,-140893.59,246317.69999999998]
["1/47",47,1850,"Line Transformers",1530498.49,15439.89,null,1545938.38,null,-1083236.22,-44001.06,null,-1127237.28,418701.09999999986]
["1/47",47,1855,"Services (Overhead & Underground)",1474563.55,{"$f":"12700.18+8475.66","v":21175.84},null,1495739.3900000001,null,{"$f":"-1031870.85-42709.07","v":-1074579.92},{"$f":"-38140.93-4175.45","v":-42316.38},null,-1116896.2999999998,378843.09000000032]
["1/47",47,1860,"Meters",587712.5,6616.89,null,594329.39,null,-421736.74,-17319.599999999999,null,-439056.33999999997,155273.05000000005]
[47,47,1860,"Meters (Smart Meters)",null,null,null,0,null,null,null,null,0,0]
["N/A","N/A",1905,"Land",null,null,null,0,null,null,null,null,0,0]
[null,47,1908,"Buildings & Fixtures",null,null,null,0,null,null,null,null,0,0]
[13,13,1910,"Leasehold Improvements",null,null,null,0,null,null,null,null,0,0]
[8,8,1915,"Office Furniture & Equipment (10 years)",30841.31,null,null,30841.31,null,-31033.79,-10.8,null,-31044.59,-203.27999999999884]
[8,8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,null,null,null,0,0]
[10,10,1920,"Computer Equipment - Hardware",84470.7,4448.2,null,88918.9,null,-83193.460000000006,-4469.66,null,-87663.12000000001,1255.7799999999843]
[null,45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,0,null,null,null,null,0,0]
[null,45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,0,null,null,null,null,0,0]
[10,10,1930,"Transportation Equipment",909405.93,null,null,909405.93,null,-674634.54,-39435.06,null,-714069.60000000009,195336.32999999996]
[8,8,1935,"Stores Equipment",3559.1,null,null,3559.1,null,-3559.1,null,null,-3559.1,0]
[8,8,1940,"Tools, Shop & Garage Equipment",186853.67,null,null,186853.67,null,-184604.82,-3232.64,null,-187837.46000000002,-983.79000000000815]
[8,8,1945,"Measurement & Testing Equipment",null,null,null,0,null,null,null,null,0,0]
[8,8,1950,"Power Operated Equipment",null,null,null,0,null,null,null,null,0,0]
[8,8,1955,"Communications Equipment",null,null,null,0,null,null,null,null,0,0]
[8,8,1955,"Communication Equipment (Smart Meters)",null,null,null,0,null,null,null,null,0,0]
[8,8,1960,"Miscellaneous Equipment ",null,null,null,0,null,null,null,null,0,0]
[47,47,1970,"Load Management Controls Customer Premises",null,null,null,0,null,null,null,null,0,0]
[47,47,1975,"Load Management Controls Utility Premises",null,null,null,0,null,null,null,null,0,0]
[47,47,1980,"System Supervisor Equipment",null,null,null,0,null,null,null,null,0,0]
[47,47,1985,"Miscellaneous Fixed Assets",null,null,null,0,null,null,null,null,0,0]
[47,47,1990,"Other Tangible Property",null,null,null,0,null,null,null,null,0,0]
[47,47,1995,"Contributions & Grants",null,null,null,0,null,null,null,null,0,0]
[null,null,2440,"Deferred Revenue5"]
[null,null,null,null,null,null,null,0,null,null,null,null,0,0]
[null,null,null,"Sub-Total",{"$f":"SUM(E17:E56)","v":12178305.51},{"$f":"SUM(F17:F56)","v":533250.96},{"$f":"SUM(G17:G56)","v":0},{"$f":"SUM(H17:H56)","v":12711556.470000001},null,{"$f":"SUM(J17:J56)","v":-7819389.4000000004},{"$f":"SUM(K17:K56)","v":-397490.43},{"$f":"SUM(L17:L56)","v":0},{"$f":"SUM(M17:M56)","v":-8216879.8299999991},{"$f":"SUM(N17:N56)","v":4494676.6400000006}]
[null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"E58+F58+G58","v":0},null,null,null,null,{"$f":"J58+K58+L58","v":0},{"$f":"H58+M58","v":0}]
[null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,null,"Total PP&E",{"$f":"SUM(E57:E59)","v":12178305.51},{"$f":"SUM(F57:F59)","v":533250.96},0,12711556.470000001,null,{"$f":"SUM(J57:J59)","v":-7819389.4000000004},-397490.43,0,-8216879.8299999991,4494676.6400000006]
[null,null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,null,"Total",null,null,null,null,null,null,{"$f":"K60+K61","v":-397490.43}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,10,null,"Transportation",null,null,null,null,null,"Transportation"]
[null,8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K62-L65-L66","v":-397490.43}]
[]
[null,"Originally hydro distribution assets were added to Class 1 for tax purposes. This was changed a few years ago and all new additions are now in Class 47."]
[]
[null,"Notes:"]
[]
[null,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."]
[]
[]
[null,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)."]
[]
[]
[null,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."]
[]
[null,4,"The additions column (E) must not include construction work in progress (CWIP)."]
[]
[null,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.  "]
[]
[null,6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2011 OldCGAAP","index":4,"n_rows":84,"n_cols":14,"rows_kept":84,"cut":false,"hidden":false,"merged":[[74,2,75,13],[77,2,77,13],[83,2,84,13],[8,1,8,13],[9,1,9,13],[14,4,14,7],[60,3,60,9],[61,3,61,9],[71,2,72,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-BA"]
[null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,null,"Accounting Standard","CGAAP","Old CGAAP"]
[null,null,null,null,null,"Year ",2011]
[]
["RHI","OEB",null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H17","v":120704.76},null,null,{"$f":"E17+F17+G17","v":120704.76},null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M17","v":-92721.91},-23471.35,null,{"$f":"J17+K17+L17","v":-116193.26000000001},{"$f":"H17+M17","v":4511.4999999999854}]
["CEC","CEC",1612,"Land Rights (Formally known as Account 1906)",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H18","v":23980.67},null,null,{"$f":"E18+F18+G18","v":23980.67},null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M18","v":-17052.07},-505.33,null,{"$f":"J18+K18+L18","v":-17557.400000000001},{"$f":"H18+M18","v":6423.2699999999968}]
["N/A","N/A",1805,"Land",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H19","v":22895.33},null,null,{"$f":"E19+F19+G19","v":22895.33},null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M19","v":0},0,null,{"$f":"J19+K19+L19","v":0},{"$f":"H19+M19","v":22895.33}]
[1,47,1808,"Buildings",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H20","v":165297.06},36537.269999999997,null,{"$f":"E20+F20+G20","v":201834.33},null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M20","v":-84312.319999999992},-3311.89,null,{"$f":"J20+K20+L20","v":-87624.209999999992},{"$f":"H20+M20","v":114210.12}]
[null,13,1810,"Leasehold Improvements",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H21","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M21","v":0},null,null,0,0]
[null,47,1815,"Transformer Station Equipment >50 kV",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H22","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M22","v":0},null,null,0,0]
["1/47",47,1820,"Distribution Station Equipment <50 kV",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H23","v":1288197.03},null,null,1288197.03,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M23","v":-653387.64},-36218.28,null,-689605.92,598591.11]
[null,47,1825,"Storage Battery Equipment",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H24","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M24","v":0},null,null,0,0]
["1/47",47,1830,"Poles, Towers & Fixtures",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H25","v":2154663.33},167919.46,null,2322582.79,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M25","v":-1132913.28},-70264.960000000006,null,-1203178.24,1119404.55]
["1/47",47,1835,"Overhead Conductors & Devices",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H26","v":3640432.76},185957.61,null,3826390.3699999996,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M26","v":-2370403.87},-107490.59,null,-2477894.46,1348495.9099999997]
["1/47",47,1840,"Underground Conduit",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H27","v":52588.17},1982.23,null,54570.400000000001,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M27","v":-17831.36},-2131.04,null,-19962.400000000001,34608]
["1/47",47,1845,"Underground Conductors & Devices",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H28","v":387211.29},2302.89,null,389514.18,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M28","v":-140893.59},-15344.94,null,-156238.53,233275.65]
["1/47",47,1850,"Line Transformers",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H29","v":1545938.38},59277,null,1605215.38,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M29","v":-1127237.28},-40860.47,null,-1168097.75,437117.62999999989]
["1/47",47,1855,"Services (Overhead & Underground)",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H30","v":1495739.3900000001},{"$f":"15551.44+8551.75","v":24103.190000000002},null,1519842.58,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M30","v":-1116896.2999999998},{"$f":"-37026.88-4471.52","v":-41498.399999999994},null,-1158394.6999999997,361447.88000000035]
["1/47",47,1860,"Meters",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H31","v":594329.39},null,null,594329.39,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M31","v":-439056.33999999997},-15919.68,null,-454976.01999999996,139353.37000000005]
[47,47,1860,"Meters (Smart Meters)",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H32","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M32","v":0},null,null,0,0]
["N/A","N/A",1905,"Land",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H33","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M33","v":0},null,null,0,0]
[null,47,1908,"Buildings & Fixtures",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H34","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M34","v":0},null,null,0,0]
[13,13,1910,"Leasehold Improvements",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H35","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M35","v":0},null,null,0,0]
[8,8,1915,"Office Furniture & Equipment (10 years)",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H36","v":30841.31},null,null,30841.31,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M36","v":-31044.59},0,null,-31044.59,-203.27999999999884]
[8,8,1915,"Office Furniture & Equipment (5 years)",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H37","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M37","v":0},null,null,0,0]
[10,10,1920,"Computer Equipment - Hardware",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H38","v":88918.9},null,null,88918.9,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M38","v":-87663.12000000001},-2056.58,null,-89719.700000000012,-800.80000000001746]
[null,45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H39","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M39","v":0},null,null,0,0]
[null,45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H40","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M40","v":0},null,null,0,0]
[10,10,1930,"Transportation Equipment",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H41","v":909405.93},40204,null,949609.93,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M41","v":-714069.60000000009},-35407.69,null,-749477.29,200132.64]
[8,8,1935,"Stores Equipment",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H42","v":3559.1},null,null,3559.1,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M42","v":-3559.1},null,null,-3559.1,0]
[8,8,1940,"Tools, Shop & Garage Equipment",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H43","v":186853.67},null,null,186853.67,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M43","v":-187837.46000000002},-1983.94,null,-189821.40000000002,-2967.7300000000105]
[8,8,1945,"Measurement & Testing Equipment",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H44","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M44","v":0},null,null,0,0]
[8,8,1950,"Power Operated Equipment",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H45","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M45","v":0},null,null,0,0]
[8,8,1955,"Communications Equipment",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H46","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M46","v":0},null,null,0,0]
[8,8,1955,"Communication Equipment (Smart Meters)",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H47","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M47","v":0},null,null,0,0]
[8,8,1960,"Miscellaneous Equipment ",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H48","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M48","v":0},null,null,0,0]
[47,47,1970,"Load Management Controls Customer Premises",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H49","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M49","v":0},null,null,0,0]
[47,47,1975,"Load Management Controls Utility Premises",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H50","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M50","v":0},null,null,0,0]
[47,47,1980,"System Supervisor Equipment",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H51","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M51","v":0},null,null,0,0]
[47,47,1985,"Miscellaneous Fixed Assets",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H52","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M52","v":0},null,null,0,0]
[47,47,1990,"Other Tangible Property",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H53","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M53","v":0},null,null,0,0]
[null,null,1995,"Contributions & Grants",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H54","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M54","v":0},null,null,0,0]
[null,null,2440,"Deferred Revenue5",{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H55","v":0},null,null,null,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!M55","v":0}]
[null,null,null,null,{"$f":"'App.2-BA_FA Cont 2010 OldCGAAP'!H56","v":0},null,null,0,null,null,null,null,0,0]
[null,null,null,"Sub-Total",{"$f":"SUM(E17:E56)","v":12711556.470000001},{"$f":"SUM(F17:F56)","v":518283.64999999997},{"$f":"SUM(G17:G56)","v":0},{"$f":"SUM(H17:H56)","v":13229840.119999999},null,{"$f":"SUM(J17:J56)","v":-8216879.8299999991},{"$f":"SUM(K17:K56)","v":-396465.14},{"$f":"SUM(L17:L56)","v":0},{"$f":"SUM(M17:M56)","v":-8613344.9700000007},{"$f":"SUM(N17:N56)","v":4616495.1499999985}]
[null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"E58+F58+G58","v":0},null,null,null,null,{"$f":"J58+K58+L58","v":0},{"$f":"H58+M58","v":0}]
[null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,null,"Total PP&E",{"$f":"SUM(E57:E59)","v":12711556.470000001},{"$f":"SUM(F57:F59)","v":518283.64999999997},0,13229840.119999999,null,{"$f":"SUM(J57:J59)","v":-8216879.8299999991},-396465.14,0,-8613344.9700000007,4616495.1499999985]
[null,null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,null,"Total",null,null,null,null,null,null,{"$f":"K60+K61","v":-396465.14}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,10,null,"Transportation",null,null,null,null,null,"Transportation"]
[null,8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K62-L65-L66","v":-396465.14}]
[]
[null,"Originally hydro distribution assets were added to Class 1 for tax purposes. This was changed a few years ago and all new additions are now in Class 47."]
[null,"Notes:"]
[]
[null,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."]
[]
[]
[null,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)."]
[]
[]
[null,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."]
[]
[null,4,"The additions column (E) must not include construction work in progress (CWIP)."]
[]
[null,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.  "]
[]
[null,6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2012 OldCGAAP","index":5,"n_rows":85,"n_cols":14,"rows_kept":85,"cut":false,"hidden":false,"merged":[[75,2,76,13],[78,2,78,13],[84,2,85,13],[8,1,8,13],[9,1,9,13],[14,4,14,7],[60,3,60,9],[61,3,61,9],[72,2,73,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-BA"]
[null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,null,"Accounting Standard","CGAAP","Old CGAAP"]
[null,null,null,null,null,"Year ",2012]
[]
["RHI","OEB",null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H17","v":120704.76},null,null,{"$f":"E17+F17+G17","v":120704.76},null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M17","v":-116193.26000000001},-1289,null,{"$f":"J17+K17+L17","v":-117482.26000000001},{"$f":"H17+M17","v":3222.4999999999854}]
["CEC","CEC",1612,"Land Rights (Formally known as Account 1906)",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H18","v":23980.67},null,null,{"$f":"E18+F18+G18","v":23980.67},null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M18","v":-17557.400000000001},-405.6,null,{"$f":"J18+K18+L18","v":-17963},{"$f":"H18+M18","v":6017.6699999999983}]
["N/A","N/A",1805,"Land",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H19","v":22895.33},null,null,{"$f":"E19+F19+G19","v":22895.33},null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M19","v":0},null,null,{"$f":"J19+K19+L19","v":0},{"$f":"H19+M19","v":22895.33}]
[1,47,1808,"Buildings",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H20","v":201834.33},null,null,{"$f":"E20+F20+G20","v":201834.33},null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M20","v":-87624.209999999992},-3677.27,null,{"$f":"J20+K20+L20","v":-91301.48},{"$f":"H20+M20","v":110532.84999999999}]
[null,13,1810,"Leasehold Improvements",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H21","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M21","v":0},null,null,0,0]
[null,47,1815,"Transformer Station Equipment >50 kV",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H22","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M22","v":0},null,null,0,0]
["1/47",47,1820,"Distribution Station Equipment <50 kV",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H23","v":1288197.03},null,null,1288197.03,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M23","v":-689605.92},-36218.28,null,-725824.20000000007,562372.82999999996]
[null,47,1825,"Storage Battery Equipment",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H24","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M24","v":0},null,null,0,0]
["1/47",47,1830,"Poles, Towers & Fixtures",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H25","v":2322582.79},161976.09,null,2484558.88,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M25","v":-1203178.24},-75360.240000000005,null,-1278538.48,1206020.3999999999]
["1/47",47,1835,"Overhead Conductors & Devices",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H26","v":3826390.3699999996},145097.59,null,3971487.9599999995,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M26","v":-2477894.46},-110605.55,null,-2588500.0099999998,1382987.9499999997]
["1/47",47,1840,"Underground Conduit",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H27","v":54570.400000000001},8500.42,null,63070.82,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M27","v":-19962.400000000001},-2302.5300000000002,null,-22264.93,40805.89]
["1/47",47,1845,"Underground Conductors & Devices",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H28","v":389514.18},23628.42,null,413142.6,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M28","v":-156238.53},-15520.13,null,-171758.66,241383.93999999997]
["1/47",47,1850,"Line Transformers",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H29","v":1605215.38},23827.94,null,1629043.3199999998,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M29","v":-1168097.75},-39244.839999999997,null,-1207342.5900000001,421700.72999999975]
["1/47",47,1855,"Services (Overhead & Underground)",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H30","v":1519842.58},{"$f":"15681.89+6895.26","v":22577.15},null,1542419.73,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M30","v":-1158394.6999999997},{"$f":"-35981.95-4653.26","v":-40635.21},null,-1199029.9099999997,343389.8200000003]
["1/47",47,1860,"Meters",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H31","v":594329.39},null,null,594329.39,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M31","v":-454976.01999999996},-15185.62,null,-470161.63999999996,124167.75000000006]
[47,47,1860,"Meters (Smart Meters)",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H32","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M32","v":0},null,null,0,0]
["N/A","N/A",1905,"Land",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H33","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M33","v":0},null,null,0,0]
[null,47,1908,"Buildings & Fixtures",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H34","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M34","v":0},null,null,0,0]
[13,13,1910,"Leasehold Improvements",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H35","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M35","v":0},null,null,0,0]
[8,8,1915,"Office Furniture & Equipment (10 years)",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H36","v":30841.31},null,null,30841.31,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M36","v":-31044.59},0,null,-31044.59,-203.27999999999884]
[8,8,1915,"Office Furniture & Equipment (5 years)",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H37","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M37","v":0},null,null,0,0]
[10,10,1920,"Computer Equipment - Hardware",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H38","v":88918.9},6705,null,95623.9,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M38","v":-89719.700000000012},-1560.14,null,-91279.840000000011,4344.0599999999831]
[null,45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H39","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M39","v":0},null,null,0,0]
[null,45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H40","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M40","v":0},null,null,0,0]
[10,10,1930,"Transportation Equipment",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H41","v":949609.93},47264.18,null,996874.1100000001,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M41","v":-749477.29},-42238.62,null,-791715.91,205158.20000000007]
[8,8,1935,"Stores Equipment",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H42","v":3559.1},null,null,3559.1,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M42","v":-3559.1},0,null,-3559.1,0]
[8,8,1940,"Tools, Shop & Garage Equipment",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H43","v":186853.67},null,null,186853.67,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M43","v":-189821.40000000002},-1983.94,null,-191805.34000000003,-4951.6700000000128]
[8,8,1945,"Measurement & Testing Equipment",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H44","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M44","v":0},null,null,0,0]
[8,8,1950,"Power Operated Equipment",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H45","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M45","v":0},null,null,0,0]
[8,8,1955,"Communications Equipment",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H46","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M46","v":0},null,null,0,0]
[8,8,1955,"Communication Equipment (Smart Meters)",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H47","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M47","v":0},null,null,0,0]
[8,8,1960,"Miscellaneous Equipment ",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H48","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M48","v":0},null,null,0,0]
[47,47,1970,"Load Management Controls Customer Premises",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H49","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M49","v":0},null,null,0,0]
[47,47,1975,"Load Management Controls Utility Premises",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H50","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M50","v":0},null,null,0,0]
[47,47,1980,"System Supervisor Equipment",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H51","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M51","v":0},null,null,0,0]
[47,47,1985,"Miscellaneous Fixed Assets",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H52","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M52","v":0},null,null,0,0]
[47,47,1990,"Other Tangible Property",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H53","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M53","v":0},null,null,0,0]
[null,null,1995,"Contributions & Grants",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H54","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M54","v":0},null,null,0,0]
[null,null,2440,"Deferred Revenue5",{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!H55","v":0},null,null,null,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M55","v":0}]
[null,null,null,null,null,null,null,0,null,null,null,null,0,0]
[null,null,null,"Sub-Total",{"$f":"SUM(E17:E56)","v":13229840.119999999},{"$f":"SUM(F17:F56)","v":439576.79},{"$f":"SUM(G17:G56)","v":0},{"$f":"SUM(H17:H56)","v":13669416.91},null,{"$f":"SUM(J17:J56)","v":-8613344.9700000007},{"$f":"SUM(K17:K56)","v":-386226.97000000003},{"$f":"SUM(L17:L56)","v":0},{"$f":"SUM(M17:M56)","v":-8999571.9399999976},{"$f":"SUM(N17:N56)","v":4669844.9699999988}]
[null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"E58+F58+G58","v":0},null,null,null,null,{"$f":"J58+K58+L58","v":0},{"$f":"H58+M58","v":0}]
[null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,null,"Total PP&E",{"$f":"SUM(E57:E59)","v":13229840.119999999},{"$f":"SUM(F57:F59)","v":439576.79},0,13669416.91,null,{"$f":"SUM(J57:J59)","v":-8613344.9700000007},-386226.97000000003,0,-8999571.9399999976,4669844.9699999988]
[null,null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,null,"Total",null,null,null,null,null,null,{"$f":"K60+K61","v":-386226.97000000003}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,10,null,"Transportation",null,null,null,null,null,"Transportation"]
[null,8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K62-L65-L66","v":-386226.97000000003}]
[]
[null,"Originally hydro distribution assets were added to Class 1 for tax purposes. This was changed a few years ago and all new additions are now in Class 47."]
[]
[null,"Notes:"]
[]
[null,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."]
[]
[]
[null,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)."]
[]
[]
[null,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."]
[]
[null,4,"The additions column (E) must not include construction work in progress (CWIP)."]
[]
[null,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.  "]
[]
[null,6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2013 OldCGAAP","index":6,"n_rows":84,"n_cols":13,"rows_kept":84,"cut":false,"hidden":true,"merged":[[74,1,75,12],[77,1,77,12],[83,1,84,12],[8,0,8,12],[9,0,9,12],[14,3,14,6],[61,2,61,8],[62,2,62,8],[71,1,72,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP","Old CGAAP"]
[null,null,null,null,"Year ",2013]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H17","v":120704.76},46620,0,{"$f":"D17+E17+F17","v":167324.76},null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M17","v":-117482.26000000001},-12684.96,0,{"$f":"I17+J17+K17","v":-130167.22},{"$f":"G17+L17","v":37157.540000000008}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H18","v":23980.67},null,0,{"$f":"D18+E18+F18","v":23980.67},null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M18","v":-17963},-335,0,{"$f":"I18+J18+K18","v":-18298},{"$f":"G18+L18","v":5682.6699999999983}]
["N/A",1805,"Land",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H19","v":22895.33},null,0,{"$f":"D19+E19+F19","v":22895.33},null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M19","v":0},null,0,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":22895.33}]
[47,1808,"Buildings",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H20","v":201834.33},93745,null,{"$f":"D20+E20+F20","v":295579.32999999996},null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M20","v":-91301.48},-13163.54,null,{"$f":"I20+J20+K20","v":-104465.01999999999},{"$f":"G20+L20","v":191114.30999999997}]
[13,1810,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H21","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M21","v":0},null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H22","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M22","v":0},null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H23","v":1288197.03},40093,null,1328290.03,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M23","v":-725824.20000000007},-60502.47,null,-786326.67,541963.36]
[]
[47,1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H24","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M24","v":0},null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H25","v":2484558.88},161461,null,2646019.88,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M25","v":-1278538.48},-197547,null,-1476085.48,1169934.3999999999]
[47,1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H26","v":3971487.9599999995},224632,null,4196119.959999999,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M26","v":-2588500.0099999998},-121673,null,-2710173.01,1485946.9499999993]
[47,1840,"Underground Conduit",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H27","v":63070.82},2064,null,65134.82,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M27","v":-22264.93},{"$f":"-97006.25-3073.88","v":-100080.13},null,-122345.06,-57210.239999999998]
[47,1845,"Underground Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H28","v":413142.6},33860,null,447002.6,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M28","v":-171758.66},-22228,null,-193986.66,253015.93999999997]
[47,1850,"Line Transformers",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H29","v":1629043.3199999998},119766.48,null,1748809.7999999998,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M29","v":-1207342.5900000001},{"$f":"-102650.99-6564.48-2572.13","v":-111787.6},null,-1319130.1900000002,429679.60999999964]
[47,1855,"Services (Overhead & Underground)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H30","v":1542419.73},118992,null,1661411.73,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M30","v":-1199029.9099999997},-47342.96,null,-1246372.8699999996,415038.86000000034]
[47,1860,"Meters",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H31","v":594329.39},{"$f":"17449-8171","v":9278},null,603607.39,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M31","v":-470161.63999999996},-3555,null,-473716.63999999996,129890.75000000006]
[47,1860,"Meters (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H32","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M32","v":0},null,null,0,0]
["N/A",1905,"Land",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H33","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M33","v":0},null,null,0,0]
[47,1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H34","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M34","v":0},null,null,0,0]
[13,1910,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H35","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M35","v":0},null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H36","v":30841.31},1388,null,32229.31,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M36","v":-31044.59},-1409.66,null,-32454.25,-224.93999999999869]
[8,1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H37","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M37","v":0},null,null,0,0]
[10,1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H38","v":95623.9},null,null,95623.9,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M38","v":-91279.840000000011},null,null,-91279.840000000011,4344.0599999999831]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H39","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M39","v":0},null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H40","v":0},28127,null,28127,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M40","v":0},-9618.64,null,-9618.64,18508.36]
[10,1930,"Transportation Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H41","v":996874.1100000001},457242,-51998.71,1402117.4000000001,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M41","v":-791715.91},-125582.76,51998.71,-865299.96000000008,536817.44000000006]
[8,1935,"Stores Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H42","v":3559.1},null,null,3559.1,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M42","v":-3559.1},null,null,-3559.1,0]
[8,1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H43","v":186853.67},6273,null,193126.67,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M43","v":-191805.34000000003},-6673.37,null,-198478.71000000002,-5352.0400000000081]
[8,1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H44","v":0},18090,null,18090,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M44","v":0},-904.5,null,-904.5,17185.5]
[8,1950,"Power Operated Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H45","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M45","v":0},null,null,0,0]
[8,1955,"Communications Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H46","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M46","v":0},-1446.49,null,-1446.49,-1446.49]
[8,1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H47","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M47","v":0},null,null,0,0]
[8,1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H48","v":0},12104,null,12104,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M48","v":0},-605.20000000000005,null,-605.20000000000005,11498.8]
[47,1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H49","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M49","v":0},-801,null,-801,-801]
[47,1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H50","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M50","v":0},null,null,0,0]
[47,1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H51","v":0},503,null,503,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M51","v":0},-13678.56,null,-13678.56,-13175.56]
[47,1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H52","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M52","v":0},null,null,0,0]
[47,1990,"Other Tangible Property",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H53","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M53","v":0},null,null,0,0]
[47,1995,"Contributions & Grants",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H54","v":0},-35216.9,null,-35216.9,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M54","v":0},69166,null,69166,33949.1]
[47,2440,"Deferred Revenue5",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H55","v":0},null,null,null,null,{"$f":"'App.2-BA_FA Cont 2012 OldCGAAP'!M55","v":0}]
[null,null,null,null,null,null,0,null,{"$f":"'App.2-BA_FA Cont 2011 OldCGAAP'!M56","v":0},null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D17:D57)","v":13669416.91},{"$f":"SUM(E17:E57)","v":1339021.58},{"$f":"SUM(F17:F57)","v":-51998.71},{"$f":"SUM(G17:G57)","v":14956439.780000001},null,{"$f":"SUM(I17:I57)","v":-8999571.9399999976},{"$f":"SUM(J17:J57)","v":-782453.84},{"$f":"SUM(K17:K57)","v":51998.71},{"$f":"SUM(L17:L57)","v":-9730027.0700000022},{"$f":"SUM(M17:M57)","v":5226412.7099999981}]
[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},{"$f":"G59+L59","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D58:D60)","v":13669416.91},{"$f":"SUM(E58:E60)","v":1339021.58},-51998.71,14956439.780000001,null,{"$f":"SUM(I58:I60)","v":-8999571.9399999976},-782453.84,51998.71,-9730027.0700000022,5226412.7099999981]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J61+J62","v":-782453.84}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-125583]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,-6673]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J63-K66-K67","v":-650197.84}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2013_OldCGAAP","index":7,"n_rows":88,"n_cols":15,"rows_kept":88,"cut":false,"hidden":false,"merged":[[78,2,79,14],[81,2,81,14],[87,2,88,14],[8,1,8,14],[9,1,9,14],[14,4,14,7],[62,3,62,9],[63,3,63,9],[75,2,76,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-BA"]
[null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,null,"Accounting Standard","CGAAP","Old CGAAP"]
[null,null,null,null,null,"Year ",2013]
[]
["RHI","OEB",null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Adj to Opening","Closing Balance","Net Book Value"]
[12,12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H17","v":120704.76},null,null,{"$f":"E17+F17+G17","v":120704.76},null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M17","v":-117482.26000000001},-1289,null,null,{"$f":"J17+K17+L17+M17","v":-118771.26000000001},{"$f":"H17+N17","v":1933.4999999999854}]
["CEC","CEC",1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H18","v":23980.67},null,null,{"$f":"E18+F18+G18","v":23980.67},null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M18","v":-17963},-390.33,null,null,{"$f":"J18+K18+L18+M18","v":-18353.330000000002},{"$f":"H18+N18","v":5627.3399999999965}]
["N/A","N/A",1805,"Land",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H19","v":22895.33},null,null,{"$f":"E19+F19+G19","v":22895.33},null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L19","v":0},null,null,null,0,{"$f":"H19+N19","v":22895.33}]
[1,47,1808,"Buildings",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H20","v":201834.33},null,null,{"$f":"E20+F20+G20","v":201834.33},null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M20","v":-91301.48},-5352.04,null,null,-96653.51999999999,{"$f":"H20+N20","v":105180.81}]
[null,13,1810,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H21","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L21","v":0},null,null,null,0,0]
[null,47,1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H22","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L22","v":0},null,null,null,0,0]
["1/47",47,1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H23","v":1288197.03},null,null,1288197.03,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M23","v":-725824.20000000007},-36218.28,null,null,-762042.4800000001,526154.54999999993]
[null,47,1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H24","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L25","v":0},null,null,null,0,0]
["1/47",47,1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H25","v":2484558.88},109812.52,null,2594371.4,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M25","v":-1278538.48},-78934.05,null,-34510.5,-1391983.03,1202388.3699999999]
["1/47",47,1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H26","v":3971487.9599999995},64843.03,null,4036330.9899999993,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M26","v":-2588500.0099999998},-110459.76,null,-2013.58,-2700973.3499999996,1335357.6399999997]
["1/47",47,1840,"Underground Conduit",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H27","v":63070.82},4520.01,null,67590.83,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M27","v":-22264.93},-2540.64,null,571.39,-24234.18,43356.65]
["1/47",47,1845,"Underground Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H28","v":413142.6},85037,null,498179.6,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M28","v":-171758.66},-17492.66,null,3156.83,-186094.49000000002,312085.11]
["1/47",47,1850,"Line Transformers",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H29","v":1629043.3199999998},41355.93,null,1670399.2499999998,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M29","v":-1207342.5900000001},-36568.480000000003,null,null,-1243911.07,426488.1799999997]
["1/47",47,1855,"Services (Overhead & Underground)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H30","v":1542419.73},{"$f":"19345.57+15620.61","v":34966.18},null,1577385.91,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M30","v":-1199029.9099999997},-39642.85,null,{"$f":"33519.93-3727.91","v":29792.02},-1208880.7399999998,368505.17000000016]
["1/47",47,1860,"Meters",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H31","v":594329.39},null,null,594329.39,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M31","v":-470161.63999999996},-14139.78,null,406.92,-483894.5,110434.89000000001]
[47,47,1860,"Meters (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H32","v":0},14490.6,null,14490.6,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L33","v":0},-483.02,null,null,-483.02,14007.58]
["N/A","N/A",1905,"Land",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H33","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L34","v":0},null,null,null,0,0]
[null,47,1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H34","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L35","v":0},null,null,null,0,0]
[13,13,1910,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H35","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L36","v":0},null,null,null,0,0]
[8,8,1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H36","v":30841.31},null,null,30841.31,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M36","v":-31044.59},null,null,203.28,-30841.31,0]
[8,8,1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H37","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L38","v":0},null,null,null,0,0]
[10,10,1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H38","v":95623.9},null,null,95623.9,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L39","v":-91279.840000000011},-2230.64,null,3914.54,-89595.940000000017,6027.9599999999773]
[null,45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H39","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L40","v":0},null,null,null,0,0]
[null,45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H40","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M40","v":0},null,null,null,0,0]
[10,10,1930,"Transportation Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H41","v":996874.1100000001},2500,null,999374.1100000001,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M41","v":-791715.91},-47215.040000000001,null,-7.93,-838938.88000000012,160435.22999999998]
[8,8,1935,"Stores Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H42","v":3559.1},null,null,3559.1,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M42","v":-3559.1},null,null,null,-3559.1,0]
[8,8,1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H43","v":186853.67},null,null,186853.67,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M43","v":-191805.34000000003},-1824.64,null,11966.52,-181663.46000000005,5190.2099999999627]
[8,8,1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H44","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M44","v":0},null,null,null,0,0]
[8,8,1950,"Power Operated Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H45","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L46","v":0},null,null,null,0,0]
[8,8,1955,"Communications Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H46","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M46","v":0},null,null,null,0,0]
[8,8,1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H47","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L48","v":0},null,null,null,0,0]
[8,8,1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H48","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M48","v":0},null,null,null,0,0]
[47,47,1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H49","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M49","v":0},null,null,null,0,0]
[47,47,1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H50","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M50","v":0},null,null,null,0,0]
[47,47,1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H51","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M51","v":0},null,null,null,0,0]
[47,47,1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H52","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M52","v":0},null,null,null,0,0]
[47,47,1990,"Other Tangible Property",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H53","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M53","v":0},null,null,null,0,0]
[null,null,1995,"Contributions & Grants - O/H Conductor",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H54","v":0},-2000,null,-2000,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M54","v":0},40,null,null,{"$f":"J54+K54+L54+M54","v":40},-1960]
[null,null,1995,"Contributions & Grants - Poles",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H55","v":0},-15100,null,-15100,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M55","v":0},302,null,null,302,-14798]
[null,null,1995,"Contributions & Grants - Transformers",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H56","v":0},-7500,null,-7500,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M56","v":0},150,null,null,150,-7350]
[null,null,2440,"Deferred Revenue5",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H55","v":0},null,null,null,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M55","v":0},null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,null,0,0]
[null,null,null,"Sub-Total",{"$f":"SUM(E17:E58)","v":13669416.91},{"$f":"SUM(F17:F58)","v":332925.26999999996},{"$f":"SUM(G17:G58)","v":0},{"$f":"SUM(H17:H58)","v":14002342.18},null,{"$f":"SUM(J17:J58)","v":-8999571.9399999976},-394289.21000000008,0,13479.49,{"$f":"SUM(N17:N58)","v":-9380381.6600000001},4621960.5199999986]
[null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"E60+F60+G60","v":0},null,null,null,null,null,{"$f":"J60+K60+L60","v":0},{"$f":"H60+N60","v":0}]
[null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,null,0,0]
[null,null,null,"Total PP&E",{"$f":"SUM(E59:E61)","v":13669416.91},{"$f":"SUM(F59:F61)","v":332925.26999999996},0,14002342.18,null,{"$f":"SUM(J59:J61)","v":-8999571.9399999976},{"$f":"SUM(K59:K61)","v":-394289.21000000008},0,13479.49,{"$f":"SUM(N59:N61)","v":-9380381.6600000001},4621960.5199999986]
[null,null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,null,"Total",null,null,null,null,null,null,{"$f":"K62+K63+M62","v":-380809.72000000009}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,10,null,"Transportation",null,null,null,null,null,"Transportation"]
[null,8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K64-L67-L68","v":-380809.72000000009}]
[]
[null,"Notes:",null,null,null,null,null,null,null,13479,"Errors found on old Fixed Asset Continuity Schedules (Over depreciated)"]
[null,null,null,null,null,null,null,null,null,null,"Adjusted Opening A/D for errors in past years."]
[]
[null,null,"Originally hydro distribution assets were added to Class 1 for tax purposes. This was changed a few years ago and all new additions are now in Class 47."]
[]
[null,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."]
[]
[]
[null,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)."]
[]
[]
[null,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."]
[]
[null,4,"The additions column (E) must not include construction work in progress (CWIP)."]
[]
[null,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.  "]
[]
[null,6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2014_OldCGAAP","index":8,"n_rows":87,"n_cols":14,"rows_kept":87,"cut":false,"hidden":false,"merged":[[77,2,78,13],[80,2,80,13],[86,2,87,13],[8,1,8,13],[9,1,9,13],[14,4,14,7],[62,3,62,9],[63,3,63,9],[74,2,75,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-BA"]
[null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,null,"Accounting Standard","CGAAP","Old CGAAP"]
[null,null,null,null,null,"Year ",2014]
[]
["RHI","OEB",null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H17","v":120704.76},null,null,{"$f":"E17+F17+G17","v":120704.76},null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N17","v":-118771.26000000001},-1289,null,{"$f":"J17+K17+L17","v":-120060.26000000001},{"$f":"H17+M17","v":644.49999999998545}]
["CEC","CEC",1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H18","v":23980.67},null,null,{"$f":"E18+F18+G18","v":23980.67},null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N18","v":-18353.330000000002},-390.33,null,{"$f":"J18+K18+L18","v":-18743.660000000003},5237.0099999999948]
["N/A","N/A",1805,"Land",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H19","v":22895.33},null,null,{"$f":"E19+F19+G19","v":22895.33},null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N19","v":0},null,null,0,22895.33]
[1,47,1808,"Buildings",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H20","v":201834.33},null,null,{"$f":"E20+F20+G20","v":201834.33},null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N20","v":-96653.51999999999},{"$f":"-2895.83-781.44","v":-3677.27},null,-100330.79,101503.54]
[null,13,1810,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H21","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N21","v":0},null,null,0,0]
[null,47,1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H22","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N22","v":0},null,null,0,0]
["1/47",47,1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H23","v":1288197.03},null,null,1288197.03,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N23","v":-762042.4800000001},{"$f":"-8732-4763.94-9830.1-10060.24","v":-33386.28},null,-795428.76000000013,492768.2699999999]
[null,47,1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H24","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N24","v":0},null,null,0,0]
["1/47",47,1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H25","v":2594371.4},127369.87,null,2721741.27,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N25","v":-1391983.03},-81401.88,null,-1473384.9100000001,1248356.3599999999]
["1/47",47,1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H26","v":4036330.9899999993},114905.11,null,4151236.0999999992,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N26","v":-2700973.3499999996},-108744.5,null,-2809717.8499999996,1341518.2499999995]
["1/47",47,1840,"Underground Conduit",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H27","v":67590.83},10114.08,null,77704.91,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N27","v":-24234.18},-2763.96,null,-26998.14,50706.770000000004]
["1/47",47,1845,"Underground Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H28","v":498179.6},24716.71,null,522896.31,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N28","v":-186094.49000000002},-19063.55,null,-205158.04,317738.27]
["1/47",47,1850,"Line Transformers",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H29","v":1670399.2499999998},28522.73,null,1698921.9799999997,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N29","v":-1243911.07},-33948.03,null,-1277859.1000000001,421062.87999999966]
["1/47",47,1855,"Services (Overhead & Underground)",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H30","v":1577385.91},{"$f":"9808.34+4739.37","v":14547.71},null,1591933.6199999999,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N30","v":-1208880.7399999998},{"$f":"-32668.05-5205.23","v":-37873.279999999999},null,-1246754.0199999998,345179.60000000009]
["1/47",47,1860,"Meters",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H31","v":594329.39},null,null,594329.39,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N31","v":-483894.5},-13367.78,null,-497262.28,97067.109999999986]
[47,47,1860,"Meters (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H32","v":14490.6},10278.4,null,24769,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N32","v":-483.02},-1308.6600000000001,null,-1791.68,22977.32]
["N/A","N/A",1905,"Land",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H33","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N33","v":0},null,null,0,0]
[null,47,1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H34","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N34","v":0},null,null,0,0]
[13,13,1910,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H35","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N35","v":0},null,null,0,0]
[8,8,1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H36","v":30841.31},null,null,30841.31,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N36","v":-30841.31},0,null,-30841.31,0]
[8,8,1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H37","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N37","v":0},null,null,0,0]
[10,10,1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H38","v":95623.9},5437.25,null,101061.15,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N38","v":-89595.940000000017},-2774.37,null,-92370.310000000012,8690.839999999982]
[null,45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H39","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N39","v":0},null,null,0,0]
[null,45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H40","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N40","v":0},null,null,0,0]
[10,10,1930,"Transportation Equipment",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H41","v":999374.1100000001},21744,null,1021118.1100000001,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N41","v":-838938.88000000012},-49639.44,null,-888578.32000000007,132539.79000000004]
[8,8,1935,"Stores Equipment",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H42","v":3559.1},null,null,3559.1,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N42","v":-3559.1},null,null,-3559.1,0]
[8,8,1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H43","v":186853.67},null,null,186853.67,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N43","v":-181663.46000000005},-1570.32,null,-183233.78000000006,3619.8899999999558]
[8,8,1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H44","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N44","v":0},null,null,0,0]
[8,8,1950,"Power Operated Equipment",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H45","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N45","v":0},null,null,0,0]
[8,8,1955,"Communications Equipment",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H46","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N46","v":0},null,null,0,0]
[8,8,1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H47","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N47","v":0},null,null,0,0]
[8,8,1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H48","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N48","v":0},null,null,0,0]
[47,47,1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H49","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N49","v":0},null,null,0,0]
[47,47,1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H50","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N50","v":0},null,null,0,0]
[47,47,1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H51","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N51","v":0},null,null,0,0]
[47,47,1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H52","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N52","v":0},null,null,0,0]
[47,47,1990,"Other Tangible Property",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H53","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N53","v":0},null,null,0,0]
[null,null,1995,"Contributions & Grants - O/H Conductor",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H54","v":-2000},null,null,-2000,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N54","v":40},80,null,120,-1880]
[null,null,1995,"Contributions & Grants - Poles",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H55","v":-15100},null,null,-15100,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N55","v":302},604,null,906,-14194]
[null,null,1995,"Contributions & Grants - Transformers",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H56","v":-7500},null,null,-7500,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N56","v":150},300,null,450,-7050]
[null,null,2440,"Deferred Revenue5",{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!H57","v":0},null,null,null,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!N57","v":0},null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0,{"$f":"H58+M58","v":0}]
[null,null,null,"Sub-Total",{"$f":"SUM(E17:E58)","v":14002342.18},{"$f":"SUM(F17:F58)","v":357635.86},{"$f":"SUM(G17:G58)","v":0},{"$f":"SUM(H17:H58)","v":14359978.040000001},null,{"$f":"SUM(J17:J58)","v":-9380381.6600000001},-390214.64999999997,0,-9770596.3100000005,4589381.7299999995]
[null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"E60+F60+G60","v":0},null,null,null,null,0,{"$f":"H60+M60","v":0}]
[null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,{"$f":"H61+M61","v":0}]
[null,null,null,"Total PP&E",{"$f":"SUM(E59:E61)","v":14002342.18},{"$f":"SUM(F59:F61)","v":357635.86},0,14359978.040000001,null,{"$f":"SUM(J59:J61)","v":-9380381.6600000001},-390214.64999999997,0,-9770596.3100000005,4589381.7299999995]
[null,null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,null,"Total",null,null,null,null,null,null,{"$f":"K62+K63","v":-390214.64999999997}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,10,null,"Transportation",null,null,null,null,null,"Transportation"]
[null,8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K64-L67-L68","v":-390214.64999999997}]
[]
[null,"Originally hydro distribution assets were added to Class 1 for tax purposes. This was changed a few years ago and all new additions are now in Class 47."]
[]
[null,"Notes:"]
[]
[null,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."]
[]
[]
[null,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)."]
[]
[]
[null,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."]
[]
[null,4,"The additions column (E) must not include construction work in progress (CWIP)."]
[]
[null,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.  "]
[]
[null,6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2015_Old CGAAP","index":9,"n_rows":87,"n_cols":14,"rows_kept":87,"cut":false,"hidden":false,"merged":[[77,2,78,13],[80,2,80,13],[86,2,87,13],[8,1,8,13],[9,1,9,13],[14,4,14,7],[62,3,62,9],[63,3,63,9],[74,2,75,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-BA"]
[null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,null,"Accounting Standard","CGAAP","Old CGAAP"]
[null,null,null,null,null,"Year ",2015]
[]
["RHI","OEB",null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H17","v":120704.76},39416.67,null,{"$f":"E17+F17+G17","v":160121.43},null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M17","v":-120060.26000000001},-4586.17,null,{"$f":"J17+K17+L17","v":-124646.43000000001},{"$f":"H17+M17","v":35474.999999999985}]
["CEC","CEC",1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H18","v":23980.67},4320.68,null,{"$f":"E18+F18+G18","v":28301.35},null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M18","v":-18743.660000000003},-498.35,null,{"$f":"J18+K18+L18","v":-19242.010000000002},{"$f":"H18+M18","v":9059.3399999999965}]
["N/A","N/A",1805,"Land",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H19","v":22895.33},null,null,{"$f":"E19+F19+G19","v":22895.33},null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M19","v":0},null,null,0,22895.33]
[1,47,1808,"Buildings",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H20","v":201834.33},null,null,{"$f":"E20+F20+G20","v":201834.33},null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M20","v":-100330.79},{"$f":"-2895.83-781.44","v":-3677.27},null,-104008.06,97826.26999999999]
[null,13,1810,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H21","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M21","v":0},null,null,0,0]
[null,47,1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H22","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M22","v":0},null,null,0,0]
["1/47",47,1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H23","v":1288197.03},null,null,1288197.03,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M23","v":-795428.76000000013},{"$f":"-8732-4763.94-9830.1-10060.24","v":-33386.28},null,-828815.04000000015,459381.98999999987]
[null,47,1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H24","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M24","v":0},null,null,0,0]
["1/47",47,1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H25","v":2721741.27},182603.16,null,2904344.43,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M25","v":-1473384.9100000001},-85500.45,null,-1558885.36,1345459.07]
["1/47",47,1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H26","v":4151236.0999999992},68145.86,null,4219381.959999999,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M26","v":-2809717.8499999996},-107503.44,null,-2917221.2899999996,1302160.6699999995]
["1/47",47,1840,"Underground Conduit",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H27","v":77704.91},null,null,77704.91,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M27","v":-26998.14},-2956.51,null,-29954.65,47750.26]
["1/47",47,1845,"Underground Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H28","v":522896.31},null,null,522896.31,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M28","v":-205158.04},-19470.32,null,-224628.36000000002,298267.94999999995]
["1/47",47,1850,"Line Transformers",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H29","v":1698921.9799999997},62246.07,null,1761168.0499999998,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M29","v":-1277859.1000000001},-33587.11,null,-1311446.2100000002,449721.83999999962]
["1/47",47,1855,"Services (Overhead & Underground)",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H30","v":1591933.6199999999},{"$f":"3838.97+6567.96","v":10406.93},null,1602340.5499999998,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M30","v":-1246754.0199999998},{"$f":"-30606.65-5398.94","v":-36005.590000000004},null,-1282759.6099999999,319580.93999999994]
["1/47",47,1860,"Meters",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H31","v":594329.39},null,null,594329.39,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M31","v":-497262.28},-12796.98,null,-510059.26,84270.13]
[47,47,1860,"Meters (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H32","v":24769},1884.18,null,26653.18,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M32","v":-1791.68},-1714.08,null,-3505.76,23147.42]
["N/A","N/A",1905,"Land",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H33","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M33","v":0},null,null,0,0]
[null,47,1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H34","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M34","v":0},null,null,0,0]
[13,13,1910,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H35","v":0},116088.07,null,116088.07,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M35","v":0},-5804.41,null,-5804.41,110283.66]
[8,8,1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H36","v":30841.31},21604.43,null,52445.740000000005,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M36","v":-30841.31},-1080.22,null,-31921.530000000002,20524.210000000003]
[8,8,1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H37","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M37","v":0},null,null,0,0]
[10,10,1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H38","v":101061.15},1917.99,null,102979.14,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M38","v":-92370.310000000012},-3065.07,null,-95435.380000000019,7543.7599999999802]
[null,45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H39","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M39","v":0},null,null,0,0]
[null,45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H40","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M40","v":0},null,null,0,0]
[10,10,1930,"Transportation Equipment",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H41","v":1021118.1100000001},null,null,1021118.1100000001,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M41","v":-888578.32000000007},-51813.84,null,-940392.16,80725.95000000007]
[8,8,1935,"Stores Equipment",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H42","v":3559.1},1731.25,null,5290.35,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M42","v":-3559.1},-86.57,null,-3645.67,1644.6800000000003]
[8,8,1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H43","v":186853.67},625.08000000000004,null,187478.75,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M43","v":-183233.78000000006},-1415.69,null,-184649.47000000006,2829.2799999999406]
[8,8,1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H44","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M44","v":0},null,null,0,0]
[8,8,1950,"Power Operated Equipment",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H45","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M45","v":0},null,null,0,0]
[8,8,1955,"Communications Equipment",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H46","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M46","v":0},null,null,0,0]
[8,8,1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H47","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M47","v":0},null,null,0,0]
[8,8,1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H48","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M48","v":0},null,null,0,0]
[47,47,1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H49","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M49","v":0},null,null,0,0]
[47,47,1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H50","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M50","v":0},null,null,0,0]
[47,47,1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H51","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M51","v":0},null,null,0,0]
[47,47,1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H52","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M52","v":0},null,null,0,0]
[47,47,1990,"Other Tangible Property",{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!H53","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!M53","v":0},null,null,0,0]
[null,null,1995,"Contributions & Grants - O/H Conductor",null,null,null,0,null,null,null,null,0,0]
[null,null,1995,"Contributions & Grants - Poles",null,null,null,0,null,null,null,null,0,0]
[null,null,1995,"Contributions & Grants - Transformers",null,null,null,0,null,null,null,null,0,0]
[null,null,2440,"Deferred Revenue5",{"$f":"-2000-15100-7500","v":-24600},-18265.97,null,-42865.97,null,1476,1374.45,null,2850.45,-40015.520000000004]
[null,null,null,null,null,null,null,0,null,null,null,null,0,{"$f":"H58+M58","v":0}]
[null,null,null,"Sub-Total",{"$f":"SUM(E17:E58)","v":14359978.040000001},{"$f":"SUM(F17:F58)","v":492724.4},{"$f":"SUM(G17:G58)","v":0},{"$f":"SUM(H17:H58)","v":14852702.439999999},null,{"$f":"SUM(J17:J58)","v":-9770596.3099999987},-403573.89999999997,0,-10174170.209999999,4678532.2299999986]
[null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"E60+F60+G60","v":0},null,null,null,null,0,{"$f":"H60+M60","v":0}]
[null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,{"$f":"H61+M61","v":0}]
[null,null,null,"Total PP&E",{"$f":"SUM(E59:E61)","v":14359978.040000001},{"$f":"SUM(F59:F61)","v":492724.4},0,14852702.439999999,null,{"$f":"SUM(J59:J61)","v":-9770596.3099999987},-403573.89999999997,0,-10174170.209999999,4678532.2299999986]
[null,null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,null,"Total",null,null,null,null,null,null,{"$f":"K62+K63","v":-403573.89999999997}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,10,null,"Transportation",null,null,null,null,null,"Transportation"]
[null,8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K64-L67-L68","v":-403573.89999999997}]
[]
[null,"Originally hydro distribution assets were added to Class 1 for tax purposes. This was changed a few years ago and all new additions are now in Class 47."]
[]
[null,"Notes:"]
[]
[null,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."]
[]
[]
[null,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)."]
[]
[]
[null,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."]
[]
[null,4,"The additions column (E) must not include construction work in progress (CWIP)."]
[]
[null,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.  "]
[]
[null,6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2016_Old CGAAP","index":10,"n_rows":87,"n_cols":14,"rows_kept":87,"cut":false,"hidden":false,"merged":[[77,2,78,13],[80,2,80,13],[86,2,87,13],[8,1,8,13],[9,1,9,13],[14,4,14,7],[62,3,62,9],[63,3,63,9],[74,2,75,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-BA"]
[null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,null,"Accounting Standard","CGAAP","Old CGAAP"]
[null,null,null,null,null,"Year ",2016]
[]
["RHI","OEB",null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H17","v":160121.43},null,null,{"$f":"E17+F17+G17","v":160121.43},null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M17","v":-124646.43000000001},-7883.33,null,{"$f":"J17+K17+L17","v":-132529.76},{"$f":"H17+M17","v":27591.669999999984}]
["CEC","CEC",1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H18","v":28301.35},3000,null,{"$f":"E18+F18+G18","v":31301.35},null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M18","v":-19242.010000000002},-681.36,null,{"$f":"J18+K18+L18","v":-19923.370000000003},{"$f":"H18+M18","v":11377.979999999996}]
["N/A","N/A",1805,"Land",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H19","v":22895.33},null,null,{"$f":"E19+F19+G19","v":22895.33},null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M19","v":0},null,null,0,22895.33]
[1,47,1808,"Buildings",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H20","v":201834.33},null,-157537.54,{"$f":"E20+F20+G20","v":44296.789999999979},null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M20","v":-104008.06},-781.44,85587.81,-19201.690000000002,25095.099999999977]
[null,13,1810,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H21","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M21","v":0},null,null,0,0]
[null,47,1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H22","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M22","v":0},null,null,0,0]
["1/47",47,1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H23","v":1288197.03},null,null,1288197.03,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M23","v":-828815.04000000015},-33386.28,null,-862201.32000000018,425995.70999999985]
[null,47,1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H24","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M24","v":0},null,null,0,0]
["1/47",47,1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H25","v":2904344.43},172000,null,3076344.43,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M25","v":-1558885.36},-90501.15,null,-1649386.51,1426957.9200000002]
["1/47",47,1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H26","v":4219381.959999999},83000,null,4302381.959999999,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M26","v":-2917221.2899999996},-105646.49,null,-3022867.78,1279514.1799999992]
["1/47",47,1840,"Underground Conduit",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H27","v":77704.91},7400,null,85104.91,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M27","v":-29954.65},-3084.35,null,-33039,52065.91]
["1/47",47,1845,"Underground Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H28","v":522896.31},92600,null,615496.31000000006,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M28","v":-224628.36000000002},-21140.86,null,-245769.22000000003,369727.09]
["1/47",47,1850,"Line Transformers",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H29","v":1761168.0499999998},163000,null,1924168.0499999998,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M29","v":-1311446.2100000002},-37044.19,null,-1348490.4000000001,575677.64999999967]
["1/47",47,1855,"Services (Overhead & Underground)",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H30","v":1602340.5499999998},16000,null,1618340.5499999998,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M30","v":-1282759.6099999999},-34142.78,null,-1316902.3899999999,301438.15999999992]
["1/47",47,1860,"Meters",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H31","v":594329.39},null,null,594329.39,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M31","v":-510059.26},-11698.61,null,-521757.87,72571.520000000019]
[47,47,1860,"Meters (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H32","v":26653.18},10000,null,36653.18,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M32","v":-3505.76},-2110.2199999999998,null,-5615.98,31037.200000000001]
["N/A","N/A",1905,"Land",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H33","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M33","v":0},null,null,0,0]
[null,47,1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H34","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M34","v":0},null,null,0,0]
[13,13,1910,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H35","v":116088.07},10000,null,126088.07,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M35","v":-5804.41},-12164.37,null,-17968.78,108119.29000000001]
[8,8,1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H36","v":52445.740000000005},null,null,52445.740000000005,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M36","v":-31921.530000000002},-2160.44,null,-34081.97,18363.770000000004]
[8,8,1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H37","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M37","v":0},null,null,0,0]
[10,10,1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H38","v":102979.14},3000,null,105979.14,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M38","v":-95435.380000000019},-3112.05,null,-98547.430000000022,7431.7099999999773]
[null,45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H39","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M39","v":0},null,null,0,0]
[null,45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H40","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M40","v":0},null,null,0,0]
[10,10,1930,"Transportation Equipment",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H41","v":1021118.1100000001},null,null,1021118.1100000001,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M41","v":-940392.16},-51813.8,null,{"$f":"J41+K41+L41","v":-992205.96000000008},{"$f":"H41+M41","v":28912.150000000023}]
[8,8,1935,"Stores Equipment",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H42","v":5290.35},null,null,5290.35,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M42","v":-3645.67},-173.13,null,-3818.8,1471.5500000000002]
[8,8,1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H43","v":187478.75},7500,null,194978.75,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M43","v":-184649.47000000006},-1555.24,null,-186204.71000000005,8774.0399999999499]
[8,8,1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H44","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M44","v":0},null,null,0,0]
[8,8,1950,"Power Operated Equipment",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H45","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M45","v":0},null,null,0,0]
[8,8,1955,"Communications Equipment",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H46","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M46","v":0},null,null,0,0]
[8,8,1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H47","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M47","v":0},null,null,0,0]
[8,8,1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H48","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M48","v":0},null,null,0,0]
[47,47,1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H49","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M49","v":0},null,null,0,0]
[47,47,1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H50","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M50","v":0},null,null,0,0]
[47,47,1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H51","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M51","v":0},null,null,0,0]
[47,47,1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H52","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M52","v":0},null,null,0,0]
[47,47,1990,"Other Tangible Property",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H53","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M53","v":0},null,null,0,0]
[null,null,1995,"Contributions & Grants - O/H Conductor",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H54","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M54","v":0},null,null,0,0]
[null,null,1995,"Contributions & Grants - Poles",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H55","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M55","v":0},null,null,0,0]
[null,null,1995,"Contributions & Grants - Transformers",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H56","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M56","v":0},null,null,0,0]
[null,null,2440,"Deferred Revenue5",{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!H57","v":-42865.97},-20000,null,-62865.97,null,{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!M57","v":2850.45},2164.88,null,5015.33,-57850.64]
[null,null,null,null,null,null,null,0,null,null,null,null,0,{"$f":"H58+M58","v":0}]
[null,null,null,"Sub-Total",{"$f":"SUM(E17:E58)","v":14852702.439999999},{"$f":"SUM(F17:F58)","v":547500},{"$f":"SUM(G17:G58)","v":-157537.54},{"$f":"SUM(H17:H58)","v":15242664.9},null,{"$f":"SUM(J17:J58)","v":-10174170.210000001},-416915.2099999999,85587.81,-10505497.609999999,4737167.2899999991]
[null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"E60+F60+G60","v":0},null,null,null,null,0,{"$f":"H60+M60","v":0}]
[null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,{"$f":"H61+M61","v":0}]
[null,null,null,"Total PP&E",{"$f":"SUM(E59:E61)","v":14852702.439999999},{"$f":"SUM(F59:F61)","v":547500},-157537.54,15242664.9,null,{"$f":"SUM(J59:J61)","v":-10174170.210000001},-416915.2099999999,85587.81,-10505497.609999999,4737167.2899999991]
[null,null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,null,"Total",null,null,null,null,null,null,{"$f":"K62+K63","v":-416915.2099999999}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,10,null,"Transportation",null,null,null,null,null,"Transportation"]
[null,8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K64-L67-L68","v":-416915.2099999999}]
[]
[null,"Originally hydro distribution assets were added to Class 1 for tax purposes. This was changed a few years ago and all new additions are now in Class 47."]
[]
[null,"Notes:"]
[]
[null,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."]
[]
[]
[null,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)."]
[]
[]
[null,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."]
[]
[null,4,"The additions column (E) must not include construction work in progress (CWIP)."]
[]
[null,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.  "]
[]
[null,6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2017_Old CGAAP","index":11,"n_rows":88,"n_cols":14,"rows_kept":88,"cut":false,"hidden":false,"merged":[[78,2,79,13],[81,2,81,13],[87,2,88,13],[8,1,8,13],[9,1,9,13],[14,4,14,7],[63,3,63,9],[64,3,64,9],[75,2,76,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-BA"]
[null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,null,"Accounting Standard","CGAAP","Old CGAAP"]
[null,null,null,null,null,"Year ",2017]
[]
["RHI",null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H17","v":160121.43},null,null,{"$f":"E17+F17+G17","v":160121.43},null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M17","v":-132529.76},-7883.33,null,{"$f":"J17+K17+L17","v":-140413.09},{"$f":"H17+M17","v":19708.339999999997}]
["CEC","CEC",1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H18","v":31301.35},null,null,{"$f":"E18+F18+G18","v":31301.35},null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M18","v":-19923.370000000003},-696.36,null,{"$f":"J18+K18+L18","v":-20619.730000000003},{"$f":"H18+M18","v":10681.619999999995}]
["N/A","N/A",1805,"Land",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H19","v":22895.33},null,null,{"$f":"E19+F19+G19","v":22895.33},null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M19","v":0},null,null,0,22895.33]
[1,47,1808,"Buildings",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H20","v":44296.789999999979},null,null,{"$f":"E20+F20+G20","v":44296.789999999979},null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M20","v":-19201.690000000002},-781.44,null,-19983.13,24313.659999999978]
[null,13,1810,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H21","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M21","v":0},null,null,0,0]
[null,47,1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H22","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M22","v":0},null,null,0,0]
["1/47",47,1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H23","v":1288197.03},300000,null,1588197.03,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M23","v":-862201.32000000018},-38386.28,null,-900587.60000000021,687609.42999999982]
[null,47,1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H24","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M24","v":0},null,null,0,0]
["1/47",47,1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H25","v":3076344.43},190000,null,3266344.43,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M25","v":-1649386.51},-95300.06,null,-1744686.57,1521657.86]
["1/47",47,1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H26","v":4302381.959999999},85000,null,4387381.959999999,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M26","v":-3022867.78},-103310.62,null,-3126178.4,1261203.5599999991]
["1/47",47,1840,"Underground Conduit",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H27","v":85104.91},null,null,85104.91,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M27","v":-33039},-3194.57,null,-36233.57,48871.340000000004]
["1/47",47,1845,"Underground Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H28","v":615496.31000000006},10000,null,625496.31000000006,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M28","v":-245769.22000000003},-22852.85,null,-268622.07,356874.24000000005]
["1/47",47,1850,"Line Transformers",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H29","v":1924168.0499999998},40000,null,1964168.0499999998,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M29","v":-1348490.4000000001},-39615.5,null,-1388105.9000000001,576062.14999999967]
["1/47",47,1855,"Services (Overhead & Underground)",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H30","v":1618340.5499999998},15000,null,1633340.5499999998,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M30","v":-1316902.3899999999},{"$f":"-26287.37-5637.16","v":-31924.53},null,-1348826.92,284513.62999999989]
["1/47",47,1860,"Meters",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H31-557745.9","v":36583.489999999991},null,null,36583.489999999991,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M31+502791.53","v":-18966.339999999967},-1462.9,null,-20429.239999999969,16154.250000000022]
[47,47,1860,"Meters (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H32","v":36653.18},10000,null,46653.18,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M32","v":-5615.98},-2776.89,null,-8392.869999999999,38260.31]
[47,47,1860,"Smart Meter - Additions",558932,null,null,558932,null,-243916,-37262.129999999997,null,-281178.13,277753.87]
["N/A","N/A",1905,"Land",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H33","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M33","v":0},null,null,0,0]
[null,47,1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H34","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M34","v":0},null,null,0,0]
[13,13,1910,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H35","v":126088.07},null,null,126088.07,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M35","v":-17968.78},-12719.92,null,-30688.699999999997,95399.37000000001]
[8,8,1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H36","v":52445.740000000005},null,null,52445.740000000005,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M36","v":-34081.97},-2160.44,null,-36242.410000000003,16203.330000000002]
[8,8,1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H37","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M37","v":0},null,null,0,0]
[10,10,1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H38","v":105979.14},3000,null,108979.14,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M38","v":-98547.430000000022},-3041.55,null,-101588.98000000003,7390.1599999999744]
[null,45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H39","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M39","v":0},null,null,0,0]
[null,45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H40","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M40","v":0},null,null,0,0]
[10,10,1930,"Transportation Equipment",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H41","v":1021118.1100000001},null,null,1021118.1100000001,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M41","v":-992205.96000000008},-14600.7,null,{"$f":"J42+K42+L42","v":-1006806.66},{"$f":"H42+M42","v":14311.45000000007}]
[8,8,1935,"Stores Equipment",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H42","v":5290.35},null,null,5290.35,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M42","v":-3818.8},-173.13,null,-3991.9300000000003,1298.42]
[8,8,1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H43","v":194978.75},7500,null,202478.75,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M43","v":-186204.71000000005},-2305.2399999999998,null,-188509.95000000004,13968.799999999959]
[8,8,1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H44","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M44","v":0},null,null,0,0]
[8,8,1950,"Power Operated Equipment",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H45","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M45","v":0},null,null,0,0]
[8,8,1955,"Communications Equipment",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H46","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M46","v":0},null,null,0,0]
[8,8,1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H47","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M47","v":0},null,null,0,0]
[8,8,1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H48","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M48","v":0},null,null,0,0]
[47,47,1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H49","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M49","v":0},null,null,0,0]
[47,47,1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H50","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M50","v":0},null,null,0,0]
[47,47,1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H51","v":0},100000,null,100000,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M51","v":0},-2500,null,-2500,97500]
[47,47,1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H52","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M52","v":0},null,null,0,0]
[47,47,1990,"Other Tangible Property",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H53","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M53","v":0},null,null,0,0]
[null,null,1995,"Contributions & Grants - O/H Conductor",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H54","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M54","v":0},null,null,0,0]
[null,null,1995,"Contributions & Grants - Poles",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H55","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M55","v":0},null,null,0,0]
[null,null,1995,"Contributions & Grants - Transformers",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H56","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M56","v":0},null,null,0,0]
[null,null,2440,"Deferred Revenue5",{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!H57","v":-62865.97},-20000,null,-82865.97,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!M57","v":5015.33},2964.88,null,7980.21,-74885.759999999995]
[null,null,null,null,null,null,null,0,null,null,null,null,0,{"$f":"H59+M59","v":0}]
[null,null,null,"Sub-Total",{"$f":"SUM(E17:E59)","v":15243851},{"$f":"SUM(F17:F59)","v":740500},{"$f":"SUM(G17:G59)","v":0},{"$f":"SUM(H17:H59)","v":15984351},null,{"$f":"SUM(J17:J59)","v":-10246622.080000002},-419983.56000000006,0,-10666605.640000002,5317745.3599999985]
[null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"E61+F61+G61","v":0},null,null,null,null,0,{"$f":"H61+M61","v":0}]
[null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,{"$f":"H62+M62","v":0}]
[null,null,null,"Total PP&E",{"$f":"SUM(E60:E62)","v":15243851},{"$f":"SUM(F60:F62)","v":740500},0,15984351,null,{"$f":"SUM(J60:J62)","v":-10246622.080000002},-419983.56000000006,0,-10666605.640000002,5317745.3599999985]
[null,null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,null,"Total",null,null,null,null,null,null,{"$f":"K63+K64","v":-419983.56000000006}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,10,null,"Transportation",null,null,null,null,null,"Transportation"]
[null,8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K65-L68-L69","v":-419983.56000000006}]
[]
[null,"Originally hydro distribution assets were added to Class 1 for tax purposes. This was changed a few years ago and all new additions are now in Class 47."]
[]
[null,"Notes:"]
[]
[null,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."]
[]
[]
[null,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)."]
[]
[]
[null,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."]
[]
[null,4,"The additions column (E) must not include construction work in progress (CWIP)."]
[]
[null,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.  "]
[]
[null,6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-CA_OldCGAAP_DepExp_2010","index":12,"n_rows":78,"n_cols":12,"rows_kept":78,"cut":false,"hidden":false,"merged":[[8,0,8,11],[9,0,9,11],[10,1,10,10]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CA"]
["Depreciation and Amortization Expense"]
[null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,"Year",2010,"Former CGAAP"]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2010","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2010 Depreciation Expense","2010 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",114259.76,3348,{"$f":"C16-D16","v":110911.76},6445,{"$f":"E16+0.5*F16","v":114134.26},5,{"$f":"IF(H16=0,\"\",1/H16)","v":0.2},{"$f":"IF(H16=0,0,G16/H16)","v":22826.851999999999},{"$f":"-'App.2-BA_FA Cont 2010 OldCGAAP'!K17","v":22826.85},{"$f":"IF(ISERROR(+J16-K16), \"\", +J16-K16)","v":2.0000000004074536E-3}]
[1612,"Land Rights (Formally known as Account 1906)",17374.169999999998,13885.9,{"$f":"C17-D17","v":3488.2699999999986},6606.5,{"$f":"E17+0.5*F17","v":6791.5199999999986},20,0.05,{"$f":"IF(H17=0,0,G17/H17)","v":339.57599999999991},{"$f":"-'App.2-BA_FA Cont 2010 OldCGAAP'!K18","v":340.17},{"$f":"IF(ISERROR(+J17-K17), \"\", +J17-K17)","v":-0.59400000000010778}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,null,{"$f":"E18+0.5*F18","v":0},25,0.04,{"$f":"IF(H18=0,0,G18/H18)","v":0},null,0]
[1805,"Land",22895.33,null,22895.33,null,22895.33,0,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,10,0.1,0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,20,0.05,0]
[1808,"Buildings - Major Repairs",null,null,0,null,0,25,0.04,0,null,0]
[1808,"Buildings - Major Repairs",null,null,0,null,0,30,3.3333333333333333E-2,0,null,0]
[1808,"Buildings - Brick, Stone, Concrete and Steel",{"$f":"154128.6-4151.77","v":149976.83000000002},{"$f":"10218.12+3601","v":13819.12},136157.71000000002,11168.46,141741.94000000003,50,0.02,2834.8388000000004,{"$f":"-'App.2-BA_FA Cont 2010 OldCGAAP'!K20","v":2834.84},-1.1999999996987754E-3]
[1808,"Buildings - Other",4151.7700000000004,null,4151.7700000000004,0,4151.7700000000004,25,0.04,166.07080000000002,0,166.07080000000002]
[1810,"Leasehold Improvements",null,null,0,null,0,null,"",0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,null,0,null,"",0,null,0]
[1820,"Distribution Station Equipment <50 kV",1146264,{"$f":"205509.34-3860.75","v":201648.59},944615.41,141933.03,1015581.925,30,3.3333333333333333E-2,33852.730833333335,{"$f":"-'App.2-BA_FA Cont 2010 OldCGAAP'!K23","v":33852.730000000003},8.3333333168411627E-4]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,"",0,null,0]
[1830,"Poles, Towers & Fixtures",2023797.87,{"$f":"444222-2.5","v":444219.5},1579578.37,130865.46,1645011.1,25,0.04,65800.444000000003,{"$f":"-'App.2-BA_FA Cont 2010 OldCGAAP'!K25","v":65800.44},4.0000000008149073E-3]
[1835,"Overhead Conductors & Devices",3501362.36,{"$f":"1000000-42005.5","v":957994.5},2543367.86,139070.39999999999,2612903.06,25,0.04,104516.12240000001,{"$f":"-'App.2-BA_FA Cont 2010 OldCGAAP'!K26","v":104516.12},2.4000000121304765E-3]
[1840,"Underground Conduit",45129.43,null,45129.43,7458.74,48858.8,25,0.04,1954.3520000000001,{"$f":"-'App.2-BA_FA Cont 2010 OldCGAAP'!K27","v":1955.57},-1.2179999999998472]
[1845,"Underground Conductors & Devices",345188.74,1737.25,343451.49,42022.55,364462.76500000001,25,0.04,14578.510600000001,{"$f":"-'App.2-BA_FA Cont 2010 OldCGAAP'!K28","v":14578.51},6.0000000121362973E-4]
[1850,"Line Transformers",1530498.49,{"$f":"500000-61807.95","v":438192.05},1092306.44,15439.89,1100026.385,25,0.04,44001.055399999997,{"$f":"-'App.2-BA_FA Cont 2010 OldCGAAP'!K29","v":44001.06},-4.6000000002095476E-3]
[1855,"Services (Overhead & Underground)",{"$f":"1368874.01+105689.54","v":1474563.55},{"$f":"430000-2758.1","v":427241.9},1047321.65,{"$f":"12700.18+8475.66","v":21175.84},1057909.57,25,0.04,42316.382799999999,{"$f":"-'App.2-BA_FA Cont 2010 OldCGAAP'!K30","v":42316.38},2.8000000020256266E-3]
[1860,"Meters",587712.5,{"$f":"126638.56+31642.3","v":158280.85999999999},429431.64,6616.89,432740.08500000002,25,0.04,17309.6034,{"$f":"-'App.2-BA_FA Cont 2010 OldCGAAP'!K31","v":17319.599999999999},-9.9965999999985797]
[1860,"Meters (Smart Meters)",null,null,0,null,0,null,"",0,null,0]
[1905,"Land",null,null,0,null,0,0,"",0,null,0]
[1908,"Buildings & Fixtures - Equipment",null,null,0,null,0,10,0.1,0,null,0]
[1908,"Buildings & Fixtures - Driveways",null,null,0,null,0,20,0.05,0,null,0]
[1908,"Buildings & Fixtures - Major Repairs",null,null,0,null,0,25,0.04,0,null,0]
[1908,"Buildings & Fixtures - Brick Store etc",null,null,0,null,0,50,0.02,0,null,0]
[1910,"Leasehold Improvements",null,null,0,null,0,null,"",0,null,0]
[1915,"Office Furniture & Equipment (10 years)",30841.31,30733.33,107.97999999999956,null,107.97999999999956,10,0.1,10.797999999999956,{"$f":"-'App.2-BA_FA Cont 2010 OldCGAAP'!K36","v":10.8},-2.0000000000450768E-3]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equipment - Hardware",84470.7,64346.48,20124.219999999994,4448.2,22348.319999999992,5,0.2,4469.6639999999989,{"$f":"-'App.2-BA_FA Cont 2010 OldCGAAP'!K38","v":4469.66},3.9999999989959178E-3]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,null,0,null,"",0,null,0]
[1930,"Transportation Equipment - under 3 Tons",100904.77,66163.05,34741.72,null,34741.72,5,0.2,6948.3440000000001,6948.36,-1.599999999962165E-2]
[1930,"Transportation Equipment - 3 Tons & Over",808501.16,548607.59,{"$f":"C50-D50","v":259893.57000000007},null,259893.57000000007,8,0.125,{"$f":"IF(H50=0,0,G50/H50)","v":32486.696250000008},32486.7,-3.7499999925785232E-3]
[1935,"Stores Equipment",3559.1,3559.1,0,null,0,10,0.1,0,{"$f":"-'App.2-BA_FA Cont 2010 OldCGAAP'!K42","v":0},0]
[1940,"Tools, Shop & Garage Equipment",186853.67,154529.20000000001,32324.47,null,32324.47,10,0.1,3232.4470000000001,{"$f":"-'App.2-BA_FA Cont 2010 OldCGAAP'!K43","v":3232.64},-0.19299999999975626]
[1945,"Measurement & Testing Equipment",null,null,0,null,0,10,0.1,0,null,0]
[1950,"Power Operated Equipment",null,null,0,null,0,null,"",0,null,0]
[1955,"Communications Equipment",null,null,0,null,0,5,0.2,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,0,null,"",0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,null,"",0,null,0]
[1970,"Load Management Controls Customer Premises",null,null,{"$f":"C58-D58","v":0},null,{"$f":"E58+0.5*F58","v":0},10,{"$f":"IF(H58=0,\"\",1/H58)","v":0.1},{"$f":"IF(H58=0,0,G58/H58)","v":0},null,{"$f":"IF(ISERROR(+J58-K58), \"\", +J58-K58)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,null,{"$f":"E59+0.5*F59","v":0},10,0.1,0,null,0]
[1980,"System Supervisor Equipment",null,null,0,null,{"$f":"E60+0.5*F60","v":0},15,6.6666666666666666E-2,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,"",0,null,0]
[1990,"Other Tangible Property",null,null,{"$f":"C62-D62","v":0},null,{"$f":"E62+0.5*F62","v":0},null,{"$f":"IF(H62=0,\"\",1/H62)","v":""},{"$f":"IF(H62=0,0,G62/H62)","v":0},null,{"$f":"IF(ISERROR(+J62-K62), \"\", +J62-K62)","v":0}]
[1995,"Contributions & Grants",null,null,0,null,0,null,"",0,null,0]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Total",{"$f":"SUM(C16:C74)","v":12178305.51},{"$f":"SUM(D16:D74)","v":3528306.42},{"$f":"SUM(E16:E74)","v":8649999.0899999999},{"$f":"SUM(F16:F74)","v":533250.96},{"$f":"SUM(G16:G74)","v":8916624.5700000022},null,null,{"$f":"SUM(J16:J74)","v":397644.48828333343},{"$f":"SUM(K16:K74)","v":397490.43},{"$f":"SUM(L16:L74)","v":154.05828333335685}]
[]
[null,null,{"$f":"+'App.2-BA_FA Cont 2010 OldCGAAP'!E60","v":12178305.51},null,null,{"$f":"+'App.2-BA_FA Cont 2010 OldCGAAP'!F60","v":533250.96},null,null,null,null,{"$f":"-'App.2-BA_FA Cont 2010 OldCGAAP'!K62","v":397490.43}]
[null,null,{"$f":"+C75-C77","v":0},null,null,{"$f":"+F75-F77","v":0},null,null,null,null,{"$f":"+K75-K77","v":0}]

{"sheet":"App.2-CA_OldCGAAP_DepExp_2011","index":13,"n_rows":79,"n_cols":12,"rows_kept":79,"cut":false,"hidden":false,"merged":[[13,0,14,0],[13,1,14,1],[8,0,8,11],[9,0,9,11],[10,1,10,10]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CA"]
["Depreciation and Amortization Expense"]
[null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,"Year",2011,"Former CGAAP"]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2011","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2011 Depreciation Expense","2011 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2010'!C16+'App.2-CA_OldCGAAP_DepExp_2010'!F16","v":120704.76},3348,{"$f":"C16-D16","v":117356.76},null,{"$f":"E16+0.5*F16","v":117356.76},5,{"$f":"IF(H16=0,\"\",1/H16)","v":0.2},{"$f":"IF(H16=0,0,G16/H16)","v":23471.351999999999},{"$f":"-'App.2-BA_FA Cont 2011 OldCGAAP'!K17","v":23471.35},{"$f":"IF(ISERROR(+J16-K16), \"\", +J16-K16)","v":2.0000000004074536E-3}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2010'!C17+'App.2-CA_OldCGAAP_DepExp_2010'!F17","v":23980.67},13885.9,{"$f":"C17-D17","v":10094.769999999999},null,{"$f":"E17+0.5*F17","v":10094.769999999999},20,0.05,504.73849999999993,{"$f":"-'App.2-BA_FA Cont 2011 OldCGAAP'!K18","v":505.33},{"$f":"IF(ISERROR(+J17-K17), \"\", +J17-K17)","v":-0.59150000000005321}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,null,0,25,0.04,0,null,0]
[1805,"Land",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2010'!C19+'App.2-CA_OldCGAAP_DepExp_2010'!F19","v":22895.33},null,22895.33,null,22895.33,0,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,null,"",0]
[1808,"Buildings - Major Repairs",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Major Repairs",null,null,0,null,0,null,"",0]
[1808,"Buildings - Brick, Stone, Concrete and Steel",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2010'!C24+'App.2-CA_OldCGAAP_DepExp_2010'!F24","v":161145.29},13819.12,147326.17000000001,{"$f":"21172+15365.27","v":36537.270000000004},{"$f":"E24+0.5*F24","v":165594.80500000002},50,0.02,3311.8961000000004,{"$f":"-'App.2-BA_FA Cont 2011 OldCGAAP'!K20","v":3311.89},6.1000000005151378E-3]
[1808,"Buildings - Other",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2010'!C25+'App.2-CA_OldCGAAP_DepExp_2010'!F25","v":4151.7700000000004},null,4151.7700000000004,0,4151.7700000000004,25,0.04,166.07080000000002,0,166.07080000000002]
[1810,"Leasehold Improvements",null,null,0,null,0,null,"",0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,null,0,null,"",0,null,0]
[1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2010'!C28+'App.2-CA_OldCGAAP_DepExp_2010'!F28","v":1288197.03},201648.59,1086548.44,null,1086548.44,30,3.3333333333333333E-2,36218.281333333332,{"$f":"-'App.2-BA_FA Cont 2011 OldCGAAP'!K23","v":36218.28},1.3333333336049691E-3]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,"",0,null,0]
[1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2010'!C30+'App.2-CA_OldCGAAP_DepExp_2010'!F30","v":2154663.33},{"$f":"444219.5+37779.5","v":481999},1672664.33,167919.46,1756624.06,25,0.04,70264.962400000004,{"$f":"-'App.2-BA_FA Cont 2011 OldCGAAP'!K25","v":70264.960000000006},2.3999999975785613E-3]
[1835,"Overhead Conductors & Devices",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2010'!C31+'App.2-CA_OldCGAAP_DepExp_2010'!F31","v":3640432.76},{"$f":"957994.5+88152.2","v":1046146.7},2594286.0599999996,185957.61,2687264.8649999998,25,0.04,107490.5946,{"$f":"-'App.2-BA_FA Cont 2011 OldCGAAP'!K26","v":107490.59},4.6000000002095476E-3]
[1840,"Underground Conduit",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2010'!C32+'App.2-CA_OldCGAAP_DepExp_2010'!F32","v":52588.17},303.2,52284.97,1982.23,53276.084999999999,25,0.04,2131.0434,{"$f":"-'App.2-BA_FA Cont 2011 OldCGAAP'!K27","v":2131.04},3.4000000000560249E-3]
[1845,"Underground Conductors & Devices",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2010'!C33+'App.2-CA_OldCGAAP_DepExp_2010'!F33","v":387211.29},{"$f":"1737.25+3002.1","v":4739.3500000000004},382471.94,2302.89,383623.38500000001,25,0.04,15344.9354,{"$f":"-'App.2-BA_FA Cont 2011 OldCGAAP'!K28","v":15344.94},-4.6000000002095476E-3]
[1850,"Line Transformers",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2010'!C34+'App.2-CA_OldCGAAP_DepExp_2010'!F34","v":1545938.38},{"$f":"438192.05+115873","v":554065.05000000005},991873.32999999984,59277,1021511.8299999998,25,0.04,40860.473199999993,{"$f":"-'App.2-BA_FA Cont 2011 OldCGAAP'!K29","v":40860.47},3.1999999919207767E-3]
[1855,"Services (Overhead & Underground)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2010'!C35+'App.2-CA_OldCGAAP_DepExp_2010'!F35","v":1495739.3900000001},{"$f":"427241.9+43089","v":470330.9},1025408.4900000001,24103.19,1037460.0850000001,25,0.04,41498.403400000003,{"$f":"-'App.2-BA_FA Cont 2011 OldCGAAP'!K30","v":41498.399999999994},3.4000000086962245E-3]
[1860,"Meters",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2010'!C36+'App.2-CA_OldCGAAP_DepExp_2010'!F36","v":594329.39},196337.39,397992,null,397992,25,0.04,15919.68,{"$f":"-'App.2-BA_FA Cont 2011 OldCGAAP'!K31","v":15919.68},0]
[1860,"Meters (Smart Meters)",null,null,0,null,0,null,"",0,null,0]
[1905,"Land",null,null,0,null,0,0,"",0,null,0]
[1908,"Buildings & Fixtures - Equipment",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures - Driveways",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures - Major Repairs",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures - Brick Store etc",null,null,0,null,0,null,"",0,null,0]
[1910,"Leasehold Improvements",null,null,0,null,0,null,"",0,null,0]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2010'!C44+'App.2-CA_OldCGAAP_DepExp_2010'!F44","v":30841.31},{"$f":"30733.33+107.98","v":30841.31},0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2011 OldCGAAP'!K36","v":0},0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equipment - Hardware",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2010'!C46+'App.2-CA_OldCGAAP_DepExp_2010'!F46","v":88918.9},78636.02,10282.87999999999,null,10282.87999999999,5,0.2,2056.5759999999982,{"$f":"-'App.2-BA_FA Cont 2011 OldCGAAP'!K38","v":2056.58},-4.000000001724402E-3]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,null,0,null,"",0,null,0]
[1930,"Transportation Equipment - under 3 Tons",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2010'!C49+'App.2-CA_OldCGAAP_DepExp_2010'!F49","v":100904.77},{"$f":"66163.05+32700.52","v":98863.57},2041.1999999999971,null,2041.1999999999971,5,0.2,408.23999999999944,408.24,-5.6843418860808015E-13]
[1930,"Transportation Equipment - 3 Tons & Over",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2010'!C50+'App.2-CA_OldCGAAP_DepExp_2010'!F50","v":808501.16},548607.59,259893.57000000007,40204,279995.57000000007,8,0.125,34999.446250000008,34999.449999999997,-3.7499999889405444E-3]
[1935,"Stores Equipment",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2010'!C51+'App.2-CA_OldCGAAP_DepExp_2010'!F51","v":3559.1},3559.1,0,null,0,null,"",0,null,0]
[1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2010'!C52+'App.2-CA_OldCGAAP_DepExp_2010'!F52","v":186853.67},{"$f":"154529.2+3848.09+8637","v":167014.29},19839.380000000005,null,{"$f":"E52+0.5*F52","v":19839.380000000005},10,0.1,1983.9380000000006,{"$f":"-'App.2-BA_FA Cont 2011 OldCGAAP'!K43","v":1983.94},-1.9999999994979589E-3]
[1945,"Measurement & Testing Equipment",null,null,0,null,0,10,0.1,0,null,0]
[1950,"Power Operated Equipment",null,null,0,null,0,null,"",0,null,0]
[1955,"Communications Equipment",null,null,0,null,0,5,0.2,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,0,null,"",0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,null,"",0,null,0]
[1970,"Load Management Controls Customer Premises",null,null,{"$f":"C58-D58","v":0},null,0,10,{"$f":"IF(H58=0,\"\",1/H58)","v":0.1},{"$f":"IF(H58=0,0,G58/H58)","v":0},null,{"$f":"IF(ISERROR(+J58-K58), \"\", +J58-K58)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,null,0,10,0.1,0,null,0]
[1980,"System Supervisor Equipment",null,null,0,null,0,15,6.6666666666666666E-2,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,"",0,null,0]
[1990,"Other Tangible Property",null,null,{"$f":"C62-D62","v":0},null,0,null,{"$f":"IF(H62=0,\"\",1/H62)","v":""},{"$f":"IF(H62=0,0,G62/H62)","v":0},null,{"$f":"IF(ISERROR(+J62-K62), \"\", +J62-K62)","v":0}]
[1995,"Contributions & Grants",null,null,0,null,0,25,0.04,0,null,0]
[1609,"Other Tangible Property",null,null,0,null,0,null,"",0,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,null,null,0]
[null,null,null,null,0,null,0,null,"",0,null,0]
[null,"Total",{"$f":"SUM(C16:C75)","v":12711556.470000001},{"$f":"SUM(D16:D75)","v":3914145.08},{"$f":"SUM(E16:E75)","v":8797411.3900000006},{"$f":"SUM(F16:F75)","v":518283.64999999997},{"$f":"SUM(G16:G75)","v":9056553.2149999999},null,null,{"$f":"SUM(J16:J75)","v":396630.63138333341},{"$f":"SUM(K16:K75)","v":396465.14},{"$f":"SUM(L16:L75)","v":165.49138333334201}]
[]
[null,null,{"$f":"+'App.2-BA_FA Cont 2011 OldCGAAP'!E60","v":12711556.470000001},null,null,{"$f":"+'App.2-BA_FA Cont 2011 OldCGAAP'!F60","v":518283.64999999997},null,null,null,null,{"$f":"-'App.2-BA_FA Cont 2011 OldCGAAP'!K60","v":396465.14}]
[null,null,{"$f":"+C76-C78","v":0},null,null,{"$f":"+F76-F78","v":0},null,null,null,null,{"$f":"+K76-K78","v":0}]

{"sheet":"App.2-CA_OldCGAAP_DepExp_2012","index":14,"n_rows":82,"n_cols":13,"rows_kept":82,"cut":false,"hidden":false,"merged":[[8,0,8,11],[9,0,9,11],[10,1,10,10],[13,0,14,0],[13,1,14,1]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CA"]
["Depreciation and Amortization Expense"]
[null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,"Year",2012,"Former CGAAP"]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2012","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2012 Depreciation Expense","2012 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2011'!C16+'App.2-CA_OldCGAAP_DepExp_2011'!F16","v":120704.76},{"$f":"3348+110911.76","v":114259.76},{"$f":"C16-D16","v":6445},null,{"$f":"E16+0.5*F16","v":6445},5,{"$f":"IF(H16=0,\"\",1/H16)","v":0.2},{"$f":"IF(H16=0,0,G16/H16)","v":1289},{"$f":"-'App.2-BA_FA Cont 2012 OldCGAAP'!K17","v":1289},{"$f":"IF(ISERROR(+J16-K16), \"\", +J16-K16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2011'!C17","v":23980.67},{"$f":"13885.9+1750","v":15635.9},{"$f":"C17-D17","v":8344.7699999999986},null,{"$f":"E17+0.5*F17","v":8344.7699999999986},20,0.05,417.23849999999993,{"$f":"-'App.2-BA_FA Cont 2012 OldCGAAP'!K18","v":405.6},{"$f":"IF(ISERROR(+J17-K17), \"\", +J17-K17)","v":11.638499999999908}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,null,0,25,0.04,0,null,0]
[1805,"Land",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2011'!C19","v":22895.33},null,22895.33,null,22895.33,0,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Major Repairs",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Major Repairs",null,null,0,null,0,25,0.04,0,null,0]
[1808,"Buildings - Brick, Stone, Concrete and Steel",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2011'!C24+'App.2-CA_OldCGAAP_DepExp_2011'!F24","v":197682.56},13819.12,183863.44,null,183863.44,50,0.02,3677.2687999999998,{"$f":"-'App.2-BA_FA Cont 2012 OldCGAAP'!K20","v":3677.27},-1.2000000001535227E-3]
[1808,"Buildings - Other",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2011'!C25","v":4151.7700000000004},null,4151.7700000000004,null,4151.7700000000004,25,0.04,166.07080000000002,null,166.07080000000002]
[1810,"Leasehold Improvements",null,null,0,null,0,null,"",0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,null,0,null,"",0,null,0]
[1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2011'!C28","v":1288197.03},201648.59,1086548.44,null,1086548.44,30,3.3333333333333333E-2,36218.281333333332,{"$f":"-'App.2-BA_FA Cont 2012 OldCGAAP'!K23","v":36218.28},1.3333333336049691E-3]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,"",0,null,0]
[1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2011'!C30+'App.2-CA_OldCGAAP_DepExp_2011'!F30","v":2322582.79},{"$f":"481999+37565.75","v":519564.75},1803018.04,161976.09,1884006.085,25,0.04,75360.243399999992,{"$f":"-'App.2-BA_FA Cont 2012 OldCGAAP'!K25","v":75360.240000000005},3.3999999868683517E-3]
[1835,"Overhead Conductors & Devices",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2011'!C31+'App.2-CA_OldCGAAP_DepExp_2011'!F31","v":3826390.3699999996},{"$f":"1046146.7+87653.7","v":1133800.3999999999},2692589.9699999997,145097.59,2765138.7649999997,25,0.04,110605.55059999999,{"$f":"-'App.2-BA_FA Cont 2012 OldCGAAP'!K26","v":110605.55},5.999999848427251E-4]
[1840,"Underground Conduit",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2011'!C32+'App.2-CA_OldCGAAP_DepExp_2011'!F32","v":54570.400000000001},1257.25,53313.15,8500.42,57563.360000000001,25,0.04,2302.5344,{"$f":"-'App.2-BA_FA Cont 2012 OldCGAAP'!K27","v":2302.5300000000002},4.3999999998050043E-3]
[1845,"Underground Conductors & Devices",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2011'!C33+'App.2-CA_OldCGAAP_DepExp_2011'!F33","v":389514.18},{"$f":"4739.35+8585.75","v":13325.1},376189.08,23628.42,388003.29000000004,25,0.04,15520.131600000001,{"$f":"-'App.2-BA_FA Cont 2012 OldCGAAP'!K28","v":15520.13},1.6000000014173565E-3]
[1850,"Line Transformers",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2011'!C34+'App.2-CA_OldCGAAP_DepExp_2011'!F34","v":1605215.38},{"$f":"554065.05+81943.2","v":636008.25},969207.12999999989,23827.94,981121.09999999986,25,0.04,39244.843999999997,{"$f":"-'App.2-BA_FA Cont 2012 OldCGAAP'!K29","v":39244.839999999997},4.0000000008149073E-3]
[1855,"Services (Overhead & Underground)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2011'!C35+'App.2-CA_OldCGAAP_DepExp_2011'!F35","v":1519842.58},{"$f":"470330.9+44920","v":515250.9},1004591.68,{"$f":"15681.89+6895.26","v":22577.15},1015880.255,25,0.04,40635.210200000001,{"$f":"-'App.2-BA_FA Cont 2012 OldCGAAP'!K30","v":40635.21},2.0000000222353265E-4]
[1860,"Meters",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2011'!C36","v":594329.39},214688.89,379640.5,null,379640.5,25,0.04,15185.62,{"$f":"-'App.2-BA_FA Cont 2012 OldCGAAP'!K31","v":15185.62},0,"only took 1/2 on the 2010 additions"]
[1860,"Meters (Smart Meters)",null,null,0,null,0,null,"",0,null,0]
[1905,"Land",null,null,0,null,0,0,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1910,"Leasehold Improvements",null,null,0,null,0,null,"",0,null,0]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2011'!C44","v":30841.31},30841.31,0,null,0,10,0.1,0,{"$f":"-'App.2-BA_FA Cont 2012 OldCGAAP'!K36","v":0},0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equipment - Hardware",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2011'!C46","v":88918.9},{"$f":"78636.02+5834.68","v":84470.700000000012},4448.1999999999825,6705,7800.6999999999825,5,0.2,1560.1399999999965,{"$f":"-'App.2-BA_FA Cont 2012 OldCGAAP'!K38","v":1560.14},-3.637978807091713E-12]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,null,0,5,0.2,0,null,0]
[1930,"Transportation Equipment - under 3 Tons",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2011'!C49","v":100904.77},{"$f":"98863.57+2041.2","v":100904.77},0,47264.18,23632.09,5,0.2,4726.4179999999997,4726.42,-2.0000000004074536E-3]
[1930,"Transportation Equipment - 3 Tons & Over",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2011'!C50+'App.2-CA_OldCGAAP_DepExp_2011'!F50","v":848705.16},548607.59,300097.57000000007,null,300097.57000000007,8,0.125,37512.196250000008,37512.199999999997,-3.7499999889405444E-3]
[1935,"Stores Equipment",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2011'!C51","v":3559.1},3559.1,0,null,0,10,0.1,0,null,0]
[1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2011'!C52","v":186853.67},167014.29,19839.380000000005,null,19839.380000000005,10,0.1,1983.9380000000006,{"$f":"-'App.2-BA_FA Cont 2012 OldCGAAP'!K43","v":1983.94},-1.9999999994979589E-3]
[1945,"Measurement & Testing Equipment",null,null,0,null,0,null,"",0,null,0]
[1950,"Power Operated Equipment",null,null,0,null,0,null,"",0,null,0]
[1955,"Communications Equipment",null,null,0,null,0,5,0.2,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,0,null,"",0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,null,"",0,null,0]
[1970,"Load Management Controls Customer Premises",null,null,{"$f":"C61-D61","v":0},null,{"$f":"E61+0.5*F61","v":0},10,{"$f":"IF(H61=0,\"\",1/H61)","v":0.1},{"$f":"IF(H61=0,0,G61/H61)","v":0},null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,null,0,10,0.1,0,null,0]
[1980,"System Supervisor Equipment",null,null,0,null,0,15,6.6666666666666666E-2,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,"",0,null,0]
[1990,"Other Tangible Property",null,null,{"$f":"C65-D65","v":0},null,{"$f":"E65+0.5*F65","v":0},null,{"$f":"IF(H65=0,\"\",1/H65)","v":""},{"$f":"IF(H65=0,0,G65/H65)","v":0},null,0]
[1995,"Contributions & Grants",null,null,0,null,0,25,0.04,0,null,0]
[1609,"Other Tangible Property",null,null,0,0,0,null,"",0,null,0]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Total",{"$f":"SUM(C16:C78)","v":13229840.119999999},{"$f":"SUM(D16:D78)","v":4314656.67},{"$f":"SUM(E16:E78)","v":8915183.4500000011},{"$f":"SUM(F16:F78)","v":439576.79},{"$f":"SUM(G16:G78)","v":9134971.8450000007},null,null,{"$f":"SUM(J16:J78)","v":386404.68588333338},{"$f":"SUM(K16:K78)","v":386226.97000000003},{"$f":"SUM(L16:L78)","v":177.71588333331687}]
[]
[null,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!E60","v":13229840.119999999},null,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!F60","v":439576.79},null,null,null,null,{"$f":"-'App.2-BA_FA Cont 2012 OldCGAAP'!K60","v":386226.97000000003}]
[null,null,{"$f":"+C79-C81","v":0},null,null,{"$f":"+F79-F81","v":0},null,null,null,null,{"$f":"+K79-K81","v":0}]

{"sheet":"App.2-CA_OldCGAAP_DepExp_2013","index":15,"n_rows":87,"n_cols":13,"rows_kept":87,"cut":false,"hidden":false,"merged":[[8,0,8,11],[9,0,9,11],[10,1,10,10],[13,0,14,0],[13,1,14,1]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CA"]
["Depreciation and Amortization Expense"]
[null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,"Year",2013,"Former CGAAP"]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2013","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2013 Depreciation Expense","2013 Depreciation Expense  - old CGAAP\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2012'!C16+'App.2-CA_OldCGAAP_DepExp_2012'!F16","v":120704.76},114259.76,{"$f":"C16-D16","v":6445},null,{"$f":"E16+0.5*F16","v":6445},5,{"$f":"IF(H16=0,\"\",1/H16)","v":0.2},{"$f":"IF(H16=0,0,G16/H16)","v":1289},{"$f":"-'App.2-BA_FA Cont 2013_OldCGAAP'!K17","v":1289},{"$f":"IF(ISERROR(+J16-K16), \"\", +J16-K16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2012'!C17+'App.2-CA_OldCGAAP_DepExp_2012'!F17","v":23980.67},{"$f":"15635.9+538.27","v":16174.17},{"$f":"C17-D17","v":7806.4999999999982},null,{"$f":"E17+0.5*F17","v":7806.4999999999982},20,0.05,390.32499999999993,{"$f":"-'App.2-BA_FA Cont 2013_OldCGAAP'!K18","v":390.33},{"$f":"IF(ISERROR(+J17-K17), \"\", +J17-K17)","v":-5.0000000000522959E-3}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,null,0,null,"",0,null,{"$f":"IF(ISERROR(+J18-K18), \"\", +J18-K18)","v":0}]
[1805,"Land",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2012'!C19+'App.2-CA_OldCGAAP_DepExp_2012'!F19","v":22895.33},null,22895.33,null,22895.33,0,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Major Repairs",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Major Repairs",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Brick, Stone, Concrete and Steel",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2012'!C25+'App.2-CA_OldCGAAP_DepExp_2012'!F25","v":197682.56},13819.12,183863.44,null,183863.44,50,0.02,3677.2687999999998,{"$f":"2895.83+781.44","v":3677.27},-1.2000000001535227E-3]
[1808,"Buildings - Other",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2012'!C26+'App.2-CA_OldCGAAP_DepExp_2012'!F26","v":4151.7700000000004},null,4151.7700000000004,null,4151.7700000000004,25,0.04,166.07080000000002,1674.77,-1508.6992,"adj made for years missed"]
[1810,"Leasehold Improvements",null,null,0,null,0,null,"",0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,null,0,null,"",0,null,0]
[1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2012'!C29+'App.2-CA_OldCGAAP_DepExp_2012'!F29","v":1288197.03},201648.59,1086548.44,null,1086548.44,30,3.3333333333333333E-2,36218.281333333332,36218.28,1.3333333336049691E-3]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,"",0,null,0]
[1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2012'!C31+'App.2-CA_OldCGAAP_DepExp_2012'!F31","v":2484558.88},{"$f":"519564.75+46549.2","v":566113.94999999995},1918444.93,109812.52,1973351.19,25,0.04,78934.047599999991,78934.05,-2.4000000121304765E-3]
[1835,"Overhead Conductors & Devices",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2012'!C32+'App.2-CA_OldCGAAP_DepExp_2012'!F32","v":3971487.9599999995},{"$f":"1133800.4+108615","v":1242415.3999999999},2729072.5599999996,64843.03,2761494.0749999997,25,0.04,110459.76299999999,110459.76,2.9999999969732016E-3]
[1840,"Underground Conduit",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2012'!C33+'App.2-CA_OldCGAAP_DepExp_2012'!F33","v":63070.82},{"$f":"1257.25+557.5","v":1814.75},61256.07,4520.01,63516.074999999997,25,0.04,2540.643,2540.64,3.0000000001564331E-3]
[1845,"Underground Conductors & Devices",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2012'!C34+'App.2-CA_OldCGAAP_DepExp_2012'!F34","v":413142.6},{"$f":"13325.1+5022","v":18347.099999999999},394795.5,85037,437314,25,0.04,17492.560000000001,17492.560000000001,0]
[1850,"Line Transformers",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2012'!C35+'App.2-CA_OldCGAAP_DepExp_2012'!F35","v":1629043.3199999998},{"$f":"636008.25+99501","v":735509.25},893534.06999999983,41355.93,914212.0349999998,25,0.04,36568.48139999999,36568.480000000003,1.3999999864608981E-3]
[1855,"Services (Overhead & Underground)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2012'!C36+'App.2-CA_OldCGAAP_DepExp_2012'!F36","v":1542419.73},{"$f":"515250.9+53580.75","v":568831.65},973588.08,34966.18,991071.16999999993,25,0.04,39642.846799999999,39642.85,-3.1999999991967343E-3]
[1860,"Meters",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2012'!C37+'App.2-CA_OldCGAAP_DepExp_2012'!F37","v":594329.39},240829.39,353500,null,353500,25,0.04,14140,14140,0]
[1860,"Meters (Smart Meters)",null,null,0,14490.6,7245.3,15,6.6666666666666666E-2,483.02000000000004,483.02,5.6843418860808015E-14]
[1905,"Land",null,null,0,null,0,0,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1910,"Leasehold Improvements",null,null,0,null,0,null,"",0,null,0]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2012'!C47+'App.2-CA_OldCGAAP_DepExp_2012'!F47","v":30841.31},30841.31,0,null,0,10,0.1,0,null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equipment - Hardware",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2012'!C49+'App.2-CA_OldCGAAP_DepExp_2012'!F49","v":95623.9},84470.7,11153.199999999997,null,11153.199999999997,5,0.2,2230.6399999999994,2230.64,-4.5474735088646412E-13]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,null,0,5,0.2,0,null,0]
[1930,"Transportation Equipment - under 3 Tons",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2012'!C52+'App.2-CA_OldCGAAP_DepExp_2012'!F52","v":148168.95000000001},100904.75,47264.200000000012,2500,48514.200000000012,5,0.2,9702.840000000002,9702.84,1.8189894035458565E-12]
[1930,"Transportation Equipment - 3 Tons & Over",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2012'!C53+'App.2-CA_OldCGAAP_DepExp_2012'!F53","v":848705.16},548609.16,300096,null,300096,8,0.125,37512,37512.199999999997,-0.19999999999708962]
[1935,"Stores Equipment",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2012'!C54+'App.2-CA_OldCGAAP_DepExp_2012'!F54","v":3559.1},3559.1,0,null,0,10,0.1,0,null,0]
[1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2012'!C55+'App.2-CA_OldCGAAP_DepExp_2012'!F55","v":186853.67},{"$f":"167014.29+1593","v":168607.29},18246.380000000005,null,18246.380000000005,10,0.1,1824.6380000000004,1824.64,-1.9999999997253326E-3]
[1945,"Measurement & Testing Equipment",null,null,0,null,0,10,0.1,0,null,0]
[1950,"Power Operated Equipment",null,null,0,null,0,null,"",0,null,0]
[1955,"Communications Equipment",null,null,0,null,0,5,0.2,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,0,null,"",0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,10,0.1,0,null,0]
[1970,"Load Management Controls Customer Premises",null,null,{"$f":"C61-D61","v":0},null,{"$f":"E61+0.5*F61","v":0},10,{"$f":"IF(H61=0,\"\",1/H61)","v":0.1},{"$f":"IF(H61=0,0,G61/H61)","v":0},null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,null,0,10,0.1,0,null,0]
[1980,"System Supervisor Equipment",null,null,0,null,0,5,0.2,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,"",0,null,0]
[1990,"Other Tangible Property",null,null,{"$f":"C65-D65","v":0},null,{"$f":"E65+0.5*F65","v":0},null,{"$f":"IF(H65=0,\"\",1/H65)","v":""},{"$f":"IF(H65=0,0,G65/H65)","v":0},null,0]
[1995,"Contributions & Grants - O/H Conductor",null,null,0,-2000,-1000,25,0.04,-40,-40,0]
[1995,"Contributions & Grants - Poles",null,null,{"$f":"C67-D67","v":0},-15100,{"$f":"E67+0.5*F67","v":-7550},25,{"$f":"IF(H67=0,\"\",1/H67)","v":0.04},{"$f":"IF(H67=0,0,G67/H67)","v":-302},-302,{"$f":"IF(ISERROR(+J67-K67), \"\", +J67-K67)","v":0}]
[1995,"Contributions & Grants - Transformers",null,null,0,-7500,-3750,25,0.04,-150,-150,0]
[1609,"Other Tangible Property",null,null,0,null,0,null,"",0,null,0]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Total",{"$f":"SUM(C16:C80)","v":13669416.91},{"$f":"SUM(D16:D80)","v":4656755.4399999995},{"$f":"SUM(E16:E80)","v":9012661.4699999988},{"$f":"SUM(F16:F80)","v":332925.26999999996},{"$f":"SUM(G16:G80)","v":9179124.1049999986},null,null,{"$f":"SUM(J16:J80)","v":392780.4257333334},{"$f":"SUM(K16:K80)","v":394289.33000000007},{"$f":"SUM(L16:L80)","v":-1508.9042666666899}]
[]
[null,null,null,null,null,"One-time adjustment made to opening A/D for past year errors --------------------------_____",null,null,null,null,{"$f":"-'App.2-BA_FA Cont 2013_OldCGAAP'!M62","v":-13479.49}]
[null,null,null,null,null,"(Eg. 2012 #1940 - NBV - negative ($4,952 - over depreciated)",null,null,null,null,{"$f":"SUM(K81:K83)","v":380809.84000000008}]
[]
[null,null,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E86","v":13669416.91},null,null,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F86","v":332925.26999999996},null,null,null,null,{"$f":"-'App.2-BA_FA Cont 2013_OldCGAAP'!L69","v":380809.72000000009}]
[null,null,{"$f":"+C81-C86","v":0},null,null,{"$f":"+F81-F86","v":0},null,null,null,null,{"$f":"+K84-K86","v":0.11999999999534339}]

{"sheet":"App.2-CA_OldCGAAP_DepExp_2014","index":16,"n_rows":81,"n_cols":12,"rows_kept":81,"cut":false,"hidden":false,"merged":[[8,0,8,11],[9,0,9,11],[10,1,10,10],[13,0,14,0],[13,1,14,1]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CA"]
["Depreciation and Amortization Expense"]
[null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,"Year",2014,"Former CGAAP"]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2014","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2014 Depreciation Expense","2014 Depreciation Expense  - old CGAAP\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C16+'App.2-CA_OldCGAAP_DepExp_2013'!F16","v":120704.76},114259.76,{"$f":"C16-D16","v":6445},null,{"$f":"E16+0.5*F16","v":6445},5,{"$f":"IF(H16=0,\"\",1/H16)","v":0.2},{"$f":"IF(H16=0,0,G16/H16)","v":1289},{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K17","v":1289},{"$f":"IF(ISERROR(+J16-K16), \"\", +J16-K16)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C17+'App.2-CA_OldCGAAP_DepExp_2013'!F17","v":23980.67},{"$f":"15635.9+538.27","v":16174.17},{"$f":"C17-D17","v":7806.4999999999982},null,{"$f":"E17+0.5*F17","v":7806.4999999999982},20,0.05,390.32499999999993,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K18","v":390.33},{"$f":"IF(ISERROR(+J17-K17), \"\", +J17-K17)","v":-5.0000000000522959E-3}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K19","v":0},{"$f":"IF(ISERROR(+J18-K18), \"\", +J18-K18)","v":0}]
[1805,"Land",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C19+'App.2-CA_OldCGAAP_DepExp_2013'!F19","v":22895.33},null,22895.33,null,22895.33,0,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Major Repairs",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Major Repairs",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Brick, Stone, Concrete and Steel",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C25+'App.2-CA_OldCGAAP_DepExp_2013'!F25","v":197682.56},13819.12,183863.44,null,183863.44,50,0.02,3677.2687999999998,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K20","v":3677.27},-1.2000000001535227E-3]
[1808,"Buildings - Other",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C26+'App.2-CA_OldCGAAP_DepExp_2013'!F26","v":4151.7700000000004},4151.7700000000004,0,null,0,25,0.04,0,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K21","v":0},0]
[1810,"Leasehold Improvements",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K22","v":0},0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,null,0,null,"",0,null,0]
[1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C29+'App.2-CA_OldCGAAP_DepExp_2013'!F29","v":1288197.03},{"$f":"201648.59+84960.04","v":286608.63},1001588.4,null,1001588.4,30,3.3333333333333333E-2,33386.28,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K23","v":33386.28},0]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K24","v":0},0]
[1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C31+'App.2-CA_OldCGAAP_DepExp_2013'!F31","v":2594371.4},{"$f":"519564.75+46549.2+56895.45","v":623009.39999999991},1971362,127370,2035047,25,0.04,81401.88,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K25","v":81401.88},0]
[1835,"Overhead Conductors & Devices",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C32+'App.2-CA_OldCGAAP_DepExp_2013'!F32","v":4036330.9899999993},{"$f":"1133800.4+108615+132755.59","v":1375170.99},2661159.9999999991,114905,2718612.4999999991,25,0.04,108744.49999999996,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K26","v":108744.5},-4.3655745685100555E-11]
[1840,"Underground Conduit",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C33+'App.2-CA_OldCGAAP_DepExp_2013'!F33","v":67590.83},{"$f":"1257.25+557.5+1734.08","v":3548.83},64042,10114,69099,25,0.04,2763.96,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K27","v":2763.96},0]
[1845,"Underground Conductors & Devices",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C34+'App.2-CA_OldCGAAP_DepExp_2013'!F34","v":498179.6},{"$f":"13325.1+5022+15602.25","v":33949.35},464230.25,24717,476588.75,25,0.04,19063.55,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K28","v":19063.55},0]
[1850,"Line Transformers",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C35+'App.2-CA_OldCGAAP_DepExp_2013'!F35","v":1670399.2499999998},{"$f":"636008.25+99501+100450.75","v":835960},834439.24999999977,28523,848700.74999999977,25,0.04,33948.029999999992,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K29","v":33948.03},-7.2759576141834259E-12]
[1855,"Services (Overhead & Underground)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C36+'App.2-CA_OldCGAAP_DepExp_2013'!F36","v":1577385.91},{"$f":"515250.9+53580.75+68996.26","v":637827.91},939557.99999999988,14548,946831.99999999988,25,0.04,37873.279999999999,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K30","v":37873.279999999999},0]
[1860,"Meters",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C37+'App.2-CA_OldCGAAP_DepExp_2013'!F37","v":594329.39},260134.89,334194.5,null,334194.5,25,0.04,13367.78,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K31","v":13367.78},0]
[1860,"Meters (Smart Meters)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C38+'App.2-CA_OldCGAAP_DepExp_2013'!F38","v":14490.6},null,14490.6,10278,19629.599999999999,15,6.6666666666666666E-2,1308.6399999999999,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K32","v":1308.6600000000001},-2.0000000000209184E-2]
[1905,"Land",null,null,0,null,0,0,"",0,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K33","v":0},0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K34","v":0},0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K35","v":0},0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1910,"Leasehold Improvements",null,null,0,null,0,null,"",0,null,0]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C47+'App.2-CA_OldCGAAP_DepExp_2013'!F47","v":30841.31},30841.31,0,null,0,10,0.1,0,null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equipment - Hardware",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C49+'App.2-CA_OldCGAAP_DepExp_2013'!F49","v":95623.9},84470.7,11153.199999999997,5437,13871.699999999997,5,0.2,2774.3399999999992,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K38","v":2774.37},-3.0000000000654836E-2]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K39","v":0},0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,null,0,5,0.2,0,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K40","v":0},0]
[1930,"Transportation Equipment - under 3 Tons",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C52+'App.2-CA_OldCGAAP_DepExp_2013'!F52","v":150668.95000000001},100904.75,49764.200000000012,21744,60636.200000000012,5,0.2,12127.240000000002,12127.24,1.8189894035458565E-12]
[1930,"Transportation Equipment - 3 Tons & Over",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C53+'App.2-CA_OldCGAAP_DepExp_2013'!F53","v":848705.16},548609.16,300096,null,300096,8,0.125,37512,37512.199999999997,-0.19999999999708962]
[1935,"Stores Equipment",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C54+'App.2-CA_OldCGAAP_DepExp_2013'!F54","v":3559.1},3559.1,0,null,0,10,0.1,0,null,0]
[1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C55+'App.2-CA_OldCGAAP_DepExp_2013'!F55","v":186853.67},{"$f":"167014.29+1593+2543.4","v":171150.69},{"$f":"C55-D55","v":15702.98000000001},null,{"$f":"E55+0.5*F55","v":15702.98000000001},10,{"$f":"IF(H55=0,\"\",1/H55)","v":0.1},{"$f":"IF(H55=0,0,G55/H55)","v":1570.2980000000011},{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K43","v":1570.32},-2.1999999998797648E-2]
[1945,"Measurement & Testing Equipment",null,null,0,null,0,10,0.1,0,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K45","v":0},0]
[1950,"Power Operated Equipment",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K46","v":0},0]
[1955,"Communications Equipment",null,null,0,null,0,5,0.2,0,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K47","v":0},0]
[1955,"Communication Equipment (Smart Meters)",null,null,{"$f":"C59-D59","v":0},null,{"$f":"E59+0.5*F59","v":0},null,{"$f":"IF(H59=0,\"\",1/H59)","v":""},{"$f":"IF(H59=0,0,G59/H59)","v":0},{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K48","v":0},0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,10,0.1,0,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K49","v":0},0]
[1970,"Load Management Controls Customer Premises",null,null,0,null,0,10,0.1,0,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K50","v":0},0]
[1975,"Load Management Controls Utility Premises",null,null,0,null,0,10,0.1,0,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K51","v":0},0]
[1980,"System Supervisor Equipment",null,null,0,null,0,5,0.2,0,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K52","v":0},0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,{"$f":"IF(H64=0,\"\",1/H64)","v":""},{"$f":"IF(H64=0,0,G64/H64)","v":0},{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K53","v":0},0]
[1990,"Other Tangible Property",null,null,0,null,0,null,"",0,null,0]
[1995,"Contributions & Grants - O/H Conductor",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C66+'App.2-CA_OldCGAAP_DepExp_2013'!F66","v":-2000},null,-2000,null,-2000,25,0.04,-80,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K54","v":-80},0]
[1995,"Contributions & Grants - Poles",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C67+'App.2-CA_OldCGAAP_DepExp_2013'!F67","v":-15100},null,-15100,null,-15100,25,0.04,-604,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K55","v":-604},0]
[1995,"Contributions & Grants - Transformers",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2013'!C68+'App.2-CA_OldCGAAP_DepExp_2013'!F68","v":-7500},null,-7500,null,-7500,25,0.04,-300,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K56","v":-300},0]
[1609,"Other Tangible Property",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K58","v":0},0]
[null,null,null,null,0,null,0,null,"",0,null,0]
[null,null,null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K60","v":0},0]
[null,null,null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!K61","v":0},0]
[null,null,null,null,null,null,0,null,"",0,null,0]
[]
[null,"Total",{"$f":"SUM(C16:C74)","v":14002342.18},{"$f":"SUM(D16:D74)","v":5144150.53},{"$f":"SUM(E16:E74)","v":8858191.6499999966},{"$f":"SUM(F16:F74)","v":357636},{"$f":"SUM(G16:G74)","v":9037009.6499999966},null,null,{"$f":"SUM(J16:J74)","v":390214.37179999996},{"$f":"SUM(K16:K74)","v":390214.64999999997},-0.27820000004606982]
[]
[]
[]
[]
[null,null,14002342,null,null,357636,null,null,null,null,{"$f":"-'App.2-BA_FA Cont 2014_OldCGAAP'!L69","v":390214.64999999997}]
[null,null,{"$f":"+C75-C80","v":0.17999999970197678},null,null,{"$f":"+F75-F80","v":0},null,null,null,null,{"$f":"+K75-K80","v":0}]

{"sheet":"App.2-CA_OldCGAAP_DepExp_2015","index":17,"n_rows":82,"n_cols":12,"rows_kept":82,"cut":false,"hidden":false,"merged":[[8,0,8,11],[9,0,9,11],[10,1,10,10],[13,0,14,0],[13,1,14,1]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CA"]
["Depreciation and Amortization Expense"]
[null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,"Year",2015,"Former CGAAP"]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2015","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2015 Depreciation Expense","2015 Depreciation Expense  - old CGAAP\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C16+'App.2-CA_OldCGAAP_DepExp_2014'!F16","v":120704.76},{"$f":"114259.76+3222.65","v":117482.40999999999},{"$f":"C16-D16","v":3222.3500000000058},39417,{"$f":"E16+0.5*F16","v":22930.850000000006},5,{"$f":"IF(H16=0,\"\",1/H16)","v":0.2},{"$f":"IF(H16=0,0,G16/H16)","v":4586.170000000001},{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K17","v":4586.17},{"$f":"IF(ISERROR(+J16-K16), \"\", +J16-K16)","v":9.0949470177292824E-13}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C17+'App.2-CA_OldCGAAP_DepExp_2014'!F17","v":23980.67},{"$f":"15635.9+538.27","v":16174.17},{"$f":"C17-D17","v":7806.4999999999982},4321,{"$f":"E17+0.5*F17","v":9966.9999999999982},20,0.05,498.34999999999991,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K18","v":498.35},{"$f":"IF(ISERROR(+J17-K17), \"\", +J17-K17)","v":-1.1368683772161603E-13}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,null,0,null,"",0,null,{"$f":"IF(ISERROR(+J18-K18), \"\", +J18-K18)","v":0}]
[1805,"Land",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C19+'App.2-CA_OldCGAAP_DepExp_2014'!F19","v":22895.33},null,22895.33,null,22895.33,0,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Major Repairs",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Major Repairs",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Brick, Stone, Concrete and Steel",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C25+'App.2-CA_OldCGAAP_DepExp_2014'!F25","v":197682.56},13819.12,183863.44,null,183863.44,50,0.02,3677.2687999999998,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K20","v":3677.27},-1.2000000001535227E-3]
[1808,"Buildings - Other",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C26+'App.2-CA_OldCGAAP_DepExp_2014'!F26","v":4151.7700000000004},4151.7700000000004,0,null,0,25,0.04,0,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K21","v":0},0]
[1810,"Leasehold Improvements",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K22","v":0},0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,null,0,null,"",0,null,0]
[1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C29+'App.2-CA_OldCGAAP_DepExp_2014'!F29","v":1288197.03},{"$f":"201648.59+84960.04","v":286608.63},1001588.4,null,1001588.4,30,3.3333333333333333E-2,33386.28,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K23","v":33386.28},0]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K24","v":0},0]
[1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C31+'App.2-CA_OldCGAAP_DepExp_2014'!F31","v":2721741.4},{"$f":"519564.75+46549.2+56895.45+52522.25","v":675531.64999999991},2046209.75,182603,2137511.25,25,0.04,85500.45,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K25","v":85500.45},0]
[1835,"Overhead Conductors & Devices",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C32+'App.2-CA_OldCGAAP_DepExp_2014'!F32","v":4151235.9899999993},{"$f":"1133800.4+108615+132755.59+122552","v":1497722.99},2653512.9999999991,68146,2687585.9999999991,25,0.04,107503.43999999996,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K26","v":107503.44},-4.3655745685100555E-11]
[1840,"Underground Conduit",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C33+'App.2-CA_OldCGAAP_DepExp_2014'!F33","v":77704.83},{"$f":"1257.25+557.5+1734.08+243","v":3791.83},73913,null,73913,25,0.04,2956.52,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K27","v":2956.51},9.9999999997635314E-3]
[1845,"Underground Conductors & Devices",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C34+'App.2-CA_OldCGAAP_DepExp_2014'!F34","v":522896.6},{"$f":"13325.1+5022+15602.25+2189.25","v":36138.6},486758,null,486758,25,0.04,19470.32,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K28","v":19470.32},0]
[1850,"Line Transformers",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C35+'App.2-CA_OldCGAAP_DepExp_2014'!F35","v":1698922.2499999998},{"$f":"636008.25+99501+100450.75+54407.5","v":890367.5},808554.74999999977,62246,839677.74999999977,25,0.04,33587.109999999993,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K29","v":33587.11},-7.2759576141834259E-12]
[1855,"Services (Overhead & Underground)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C36+'App.2-CA_OldCGAAP_DepExp_2014'!F36","v":1591933.91},{"$f":"515250.9+53580.75+68996.26+59169.75","v":696997.66},894936.24999999988,{"$f":"3839+6568","v":10407},900139.74999999988,25,0.04,36005.589999999997,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K30","v":36005.590000000004},-7.2759576141834259E-12]
[1860,"Meters",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C37+'App.2-CA_OldCGAAP_DepExp_2014'!F37","v":594329.39},274404.89,319924.5,null,319924.5,25,0.04,12796.98,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K31","v":12796.98},0]
[1860,"Meters (Smart Meters)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C38+'App.2-CA_OldCGAAP_DepExp_2014'!F38","v":24768.6},null,24768.6,1884,25710.6,15,6.6666666666666666E-2,1714.04,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K32","v":1714.08},-3.999999999996362E-2]
[1905,"Land",null,null,0,null,0,0,"",0,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K33","v":0},0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1910,"Leasehold Improvements",null,null,0,116088,58044,10,0.1,5804.4,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K35","v":5804.41},-1.0000000000218279E-2]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C47+'App.2-CA_OldCGAAP_DepExp_2014'!F47","v":30841.31},30841.31,0,21604,10802,10,0.1,1080.2,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K36","v":1080.22},-1.999999999998181E-2]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K37","v":0},0]
[1920,"Computer Equipment - Hardware",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C49+'App.2-CA_OldCGAAP_DepExp_2014'!F49","v":101060.9},{"$f":"84470.7+2223.85","v":86694.55},14366.349999999991,1918,15325.349999999991,5,0.2,3065.0699999999983,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K38","v":3065.07},-1.8189894035458565E-12]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K39","v":0},0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,null,0,5,0.2,0,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K40","v":0},0]
[1930,"Transportation Equipment - under 3 Tons",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C52+'App.2-CA_OldCGAAP_DepExp_2014'!F52","v":172412.95},100904.75,71508.200000000012,null,71508.200000000012,5,0.2,{"$f":"IF(H52=0,0,G52/H52)","v":14301.640000000003},14301.64,3.637978807091713E-12]
[1930,"Transportation Equipment - 3 Tons & Over",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C53+'App.2-CA_OldCGAAP_DepExp_2014'!F53","v":848705.16},548609.16,300096,null,300096,8,0.125,37512,37512,0]
[1935,"Stores Equipment",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C54+'App.2-CA_OldCGAAP_DepExp_2014'!F54","v":3559.1},3559.1,0,1731,865.5,10,0.1,86.55,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K42","v":86.57},-1.9999999999996021E-2]
[1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C55+'App.2-CA_OldCGAAP_DepExp_2014'!F55","v":186853.67},{"$f":"167014.29+1593+2543.4+1858.58","v":173009.27},{"$f":"C55-D55","v":13844.400000000023},625,{"$f":"E55+0.5*F55","v":14156.900000000023},10,{"$f":"IF(H55=0,\"\",1/H55)","v":0.1},{"$f":"IF(H55=0,0,G55/H55)","v":1415.6900000000023},{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K43","v":1415.69},2.2737367544323206E-12]
[1945,"Measurement & Testing Equipment",null,null,0,null,0,10,0.1,0,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K45","v":0},0]
[1950,"Power Operated Equipment",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K46","v":0},0]
[1955,"Communications Equipment",null,null,0,null,0,5,0.2,0,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K47","v":0},0]
[1955,"Communication Equipment (Smart Meters)",null,null,{"$f":"C59-D59","v":0},null,{"$f":"E59+0.5*F59","v":0},null,{"$f":"IF(H59=0,\"\",1/H59)","v":""},{"$f":"IF(H59=0,0,G59/H59)","v":0},{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K48","v":0},0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,10,0.1,0,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K49","v":0},0]
[1970,"Load Management Controls Customer Premises",null,null,0,null,{"$f":"E61+0.5*F61","v":0},10,0.1,0,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K50","v":0},0]
[1975,"Load Management Controls Utility Premises",null,null,0,null,0,10,0.1,0,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K51","v":0},0]
[1980,"System Supervisor Equipment",null,null,0,null,0,5,0.2,0,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K52","v":0},0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K53","v":0},0]
[1990,"Other Tangible Property",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K54","v":0},0]
[1995,"Contributions & Grants - O/H Conductor",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C66+'App.2-CA_OldCGAAP_DepExp_2014'!F66","v":-2000},null,-2000,null,-2000,25,0.04,-80,-80,0]
[1995,"Contributions & Grants - Poles",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C67+'App.2-CA_OldCGAAP_DepExp_2014'!F67","v":-15100},null,-15100,-4452,-17326,25,0.04,-693.04,{"$f":"-604-89.04","v":-693.04},0]
[1995,"Contributions & Grants - Transformers",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C68+'App.2-CA_OldCGAAP_DepExp_2014'!F68","v":-7500},null,-7500,-11930,-13465,25,0.04,-538.6,{"$f":"-300-238.6","v":-538.6},0]
[1995,"Contributions & Grants - Meters",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2014'!C69+'App.2-CA_OldCGAAP_DepExp_2014'!F69","v":0},null,{"$f":"C69-D69","v":0},-1884,{"$f":"E69+0.5*F69","v":-942},15,{"$f":"IF(H69=0,\"\",1/H69)","v":6.6666666666666666E-2},{"$f":"IF(H69=0,0,G69/H69)","v":-62.8},-62.81,{"$f":"IF(ISERROR(+J69-K69), \"\", +J69-K69)","v":1.0000000000005116E-2}]
[1609,"Other Tangible Property",null,null,0,null,0,null,"",0,null,0]
[null,null,null,null,0,null,0,null,"",0,null,0]
[null,null,null,null,0,null,0,null,"",0,null,0]
[null,null,null,null,0,null,0,null,"",0,null,0]
[null,null,null,null,null,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K63","v":0},0]
[]
[null,"Total",{"$f":"SUM(C16:C75)","v":14359978.179999998},{"$f":"SUM(D16:D75)","v":5456809.3599999985},{"$f":"SUM(E16:E75)","v":8903168.8199999984},{"$f":"SUM(F16:F75)","v":492724},{"$f":"SUM(G16:G75)","v":9149530.8199999984},null,null,{"$f":"SUM(J16:J75)","v":403573.62880000001},{"$f":"SUM(K16:K75)","v":403573.70000000007},-7.1200000053863732E-2]
[]
[]
[]
[]
[null,null,14359978,null,null,492724,null,null,null,null,{"$f":"-'App.2-BA_FA Cont 2015_Old CGAAP'!K64","v":403573.89999999997}]
[null,null,{"$f":"+C76-C81","v":0.17999999783933163},null,null,{"$f":"+F76-F81","v":0},null,null,null,null,{"$f":"+K76-K81","v":-0.19999999989522621}]

{"sheet":"App.2-CA_OldCGAAP_DepExp_2016","index":18,"n_rows":83,"n_cols":12,"rows_kept":83,"cut":false,"hidden":false,"merged":[[8,0,8,11],[9,0,9,11],[10,1,10,10],[13,0,14,0],[13,1,14,1]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CA"]
["Depreciation and Amortization Expense"]
[null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,"Year",2016,"Former CGAAP"]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2016","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2016 Depreciation Expense","2016 Depreciation Expense  - old CGAAP\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C16+'App.2-CA_OldCGAAP_DepExp_2015'!F16","v":160121.76},{"$f":"114259.76+3222.65+3222.7","v":120705.10999999999},{"$f":"C16-D16","v":39416.650000000023},null,{"$f":"E16+0.5*F16","v":39416.650000000023},5,{"$f":"IF(H16=0,\"\",1/H16)","v":0.2},{"$f":"IF(H16=0,0,G16/H16)","v":7883.3300000000045},{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K17","v":7883.33},{"$f":"IF(ISERROR(+J16-K16), \"\", +J16-K16)","v":4.5474735088646412E-12}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C17+'App.2-CA_OldCGAAP_DepExp_2015'!F17","v":28301.67},{"$f":"15635.9+538.27","v":16174.17},{"$f":"C17-D17","v":12127.499999999998},3000,{"$f":"E17+0.5*F17","v":13627.499999999998},20,0.05,681.37499999999989,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K18","v":681.36},{"$f":"IF(ISERROR(+J17-K17), \"\", +J17-K17)","v":1.4999999999872671E-2}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,null,0,null,"",0,null,{"$f":"IF(ISERROR(+J18-K18), \"\", +J18-K18)","v":0}]
[1805,"Land",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C19+'App.2-CA_OldCGAAP_DepExp_2015'!F19","v":22895.33},null,22895.33,null,22895.33,0,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Major Repairs",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Major Repairs",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Brick, Stone, Concrete and Steel",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C25+'App.2-CA_OldCGAAP_DepExp_2015'!F25","v":197682.56},158610.56,39072,null,39072,50,0.02,781.44,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K20","v":781.44},0]
[1808,"Buildings - Other",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C26+'App.2-CA_OldCGAAP_DepExp_2015'!F26","v":4151.7700000000004},4151.7700000000004,0,null,0,25,0.04,0,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K21","v":0},0]
[1810,"Leasehold Improvements",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K22","v":0},0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,null,0,null,"",0,null,0]
[1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C29+'App.2-CA_OldCGAAP_DepExp_2015'!F29","v":1288197.03},{"$f":"201648.59+84960.04","v":286608.63},1001588.4,null,1001588.4,30,3.3333333333333333E-2,33386.28,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K23","v":33386.28},0]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K24","v":0},0]
[1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C31+'App.2-CA_OldCGAAP_DepExp_2015'!F31","v":2904344.4},{"$f":"519564.75+46549.2+56895.45+52522.25+52284","v":727815.64999999991},2176528.75,172000,2262528.75,25,0.04,90501.15,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K25","v":90501.15},0]
[1835,"Overhead Conductors & Devices",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C32+'App.2-CA_OldCGAAP_DepExp_2015'!F32","v":4219381.9899999993},{"$f":"1133800.4+108615+132755.59+122552+121996.75","v":1619719.74},2599662.2499999991,83000,2641162.2499999991,25,0.04,105646.48999999996,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K26","v":105646.49},-4.3655745685100555E-11]
[1840,"Underground Conduit",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C33+'App.2-CA_OldCGAAP_DepExp_2015'!F33","v":77704.83},{"$f":"1257.25+557.5+1734.08+243+504.25","v":4296.08},73408.75,7400,77108.75,25,0.04,3084.35,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K27","v":3084.35},0]
[1845,"Underground Conductors & Devices",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C34+'App.2-CA_OldCGAAP_DepExp_2015'!F34","v":522896.6},{"$f":"13325.1+5022+15602.25+2189.25+4536.5","v":40675.1},482221.5,92600,528521.5,25,0.04,21140.86,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K28","v":21140.86},0]
[1850,"Line Transformers",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C35+'App.2-CA_OldCGAAP_DepExp_2015'!F35","v":1761168.2499999998},{"$f":"636008.25+99501+100450.75+54407.5+26196","v":916563.5},844604.74999999977,163000,926104.74999999977,25,0.04,37044.189999999988,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K29","v":37044.19},-1.4551915228366852E-11]
[1855,"Services (Overhead & Underground)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C36+'App.2-CA_OldCGAAP_DepExp_2015'!F36","v":1602340.91},{"$f":"515250.9+53580.75+68996.26+59169.75+59773.75","v":756771.41},845569.49999999988,16000,853569.49999999988,25,0.04,34142.78,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K30","v":34142.78},0]
[1860,"Meters",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C37+'App.2-CA_OldCGAAP_DepExp_2015'!F37","v":594329.39},301864.14,292465.25,null,292465.25,25,0.04,11698.61,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K31","v":11698.61},0]
[1860,"Meters (Smart Meters)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C38+'App.2-CA_OldCGAAP_DepExp_2015'!F38","v":26652.6},null,26652.6,10000,31652.6,15,6.6666666666666666E-2,2110.1733333333332,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K32","v":2110.2199999999998},-4.6666666666624224E-2]
[1905,"Land",null,null,0,null,0,0,"",0,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K33","v":0},0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1910,"Leasehold Improvements",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C46+'App.2-CA_OldCGAAP_DepExp_2015'!F46","v":116088},null,116088,null,116088,10,0.1,11608.8,11608.8,0]
[1910,"Leasehold Improvements",null,null,{"$f":"C47-D47","v":0},10000,{"$f":"E47+0.5*F47","v":5000},9,{"$f":"IF(H47=0,\"\",1/H47)","v":0.1111111111111111},{"$f":"IF(H47=0,0,G47/H47)","v":555.55555555555554},555.55999999999995,{"$f":"IF(ISERROR(+J47-K47), \"\", +J47-K47)","v":-4.4444444444025066E-3}]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C47+'App.2-CA_OldCGAAP_DepExp_2015'!F47","v":52445.31},30841.31,21603.999999999996,null,21603.999999999996,10,0.1,2160.3999999999996,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K36","v":2160.44},-4.0000000000418368E-2]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K37","v":0},0]
[1920,"Computer Equipment - Hardware",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C49+'App.2-CA_OldCGAAP_DepExp_2015'!F49","v":102978.9},{"$f":"84470.7+2223.85+2224.1","v":88918.650000000009},14060.249999999985,3000,15560.249999999985,5,0.2,3112.049999999997,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K38","v":3112.05},-3.1832314562052488E-12]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K39","v":0},0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,null,0,5,0.2,0,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K40","v":0},0]
[1930,"Transportation Equipment - under 3 Tons",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C52+'App.2-CA_OldCGAAP_DepExp_2015'!F52","v":172412.95},100904.75,71508.200000000012,null,71508.200000000012,5,0.2,14301.640000000003,14301.64,3.637978807091713E-12]
[1930,"Transportation Equipment - 3 Tons & Over",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C53+'App.2-CA_OldCGAAP_DepExp_2015'!F53","v":848705.16},548609.16,300096,null,300096,8,0.125,37512,37512,0]
[1935,"Stores Equipment",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C54+'App.2-CA_OldCGAAP_DepExp_2015'!F54","v":5290.1},3559.1,1731.0000000000005,null,1731.0000000000005,10,0.1,173.10000000000005,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K42","v":173.13},-2.9999999999944293E-2]
[1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C55+'App.2-CA_OldCGAAP_DepExp_2015'!F55","v":187478.67},{"$f":"167014.29+1593+2543.4+1858.58+2667","v":175676.27},{"$f":"C56-D56","v":11802.400000000023},7500,{"$f":"E56+0.5*F56","v":15552.400000000023},10,{"$f":"IF(H56=0,\"\",1/H56)","v":0.1},1555.2400000000023,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K43","v":1555.24},2.2737367544323206E-12]
[1945,"Measurement & Testing Equipment",null,null,0,null,0,10,0.1,0,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K45","v":0},0]
[1950,"Power Operated Equipment",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K46","v":0},0]
[1955,"Communications Equipment",null,null,0,null,0,5,0.2,0,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K47","v":0},0]
[1955,"Communication Equipment (Smart Meters)",null,null,{"$f":"C60-D60","v":0},null,{"$f":"E60+0.5*F60","v":0},null,{"$f":"IF(H60=0,\"\",1/H60)","v":""},{"$f":"IF(H60=0,0,G60/H60)","v":0},{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K48","v":0},0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,10,0.1,0,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K49","v":0},0]
[1970,"Load Management Controls Customer Premises",null,null,0,null,{"$f":"E62+0.5*F62","v":0},10,0.1,0,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K50","v":0},0]
[1975,"Load Management Controls Utility Premises",null,null,0,null,0,10,0.1,0,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K51","v":0},0]
[1980,"System Supervisor Equipment",null,null,0,null,0,5,0.2,0,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K52","v":0},0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K53","v":0},0]
[1990,"Other Tangible Property",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K54","v":0},0]
[1995,"Contributions & Grants - O/H Conductor",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C66+'App.2-CA_OldCGAAP_DepExp_2015'!F66","v":-2000},null,-2000,null,-2000,25,0.04,-80,-80,0]
[1995,"Contributions & Grants - Poles",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C67+'App.2-CA_OldCGAAP_DepExp_2015'!F67","v":-19552},null,-19552,null,-19552,25,0.04,-782.08,{"$f":"-604-178.07","v":-782.06999999999994},-1.0000000000104592E-2]
[1995,"Contributions & Grants - Transformers",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C68+'App.2-CA_OldCGAAP_DepExp_2015'!F68","v":-19430},null,-19430,-20000,-29430,25,0.04,-1177.2,-1177.2,0]
[1995,"Contributions & Grants - Meters",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2015'!C69+'App.2-CA_OldCGAAP_DepExp_2015'!F69","v":-1884},null,-1884,null,-1884,15,6.6666666666666666E-2,-125.6,-125.61,1.0000000000005116E-2]
[1609,"Other Tangible Property",null,null,0,null,0,null,"",0,null,0]
[null,null,null,null,0,null,0,null,"",0,null,0]
[null,null,null,null,0,null,0,null,"",0,null,0]
[null,null,null,null,0,null,0,null,"",0,null,0]
[null,null,null,null,null,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K63","v":0},0]
[]
[null,"Total",{"$f":"SUM(C16:C76)","v":14852702.179999998},{"$f":"SUM(D16:D76)","v":5902465.0999999987},{"$f":"SUM(E16:E76)","v":8950237.0799999982},{"$f":"SUM(F16:F76)","v":547500},{"$f":"SUM(G16:G76)","v":9223987.0799999982},null,null,{"$f":"SUM(J16:J76)","v":416914.93388888886},{"$f":"SUM(K16:K76)","v":416915.03999999992},-0.1061111111625479]
[]
[]
[]
[]
[null,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!E62","v":14852702.439999999},null,null,{"$f":"+'App.2-BA_FA Cont 2016_Old CGAAP'!F62","v":547500},null,null,null,null,{"$f":"-'App.2-BA_FA Cont 2016_Old CGAAP'!K64","v":416915.2099999999}]
[null,null,{"$f":"+C77-C82","v":-0.26000000163912773},null,null,{"$f":"+F77-F82","v":0},null,null,null,null,{"$f":"+K77-K82","v":-0.16999999998370185}]

{"sheet":"App.2-CA_OldCGAAP_DepExp_2017","index":19,"n_rows":84,"n_cols":12,"rows_kept":84,"cut":false,"hidden":false,"merged":[[8,0,8,11],[9,0,9,11],[10,1,10,10],[13,0,14,0],[13,1,14,1]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CA"]
["Depreciation and Amortization Expense"]
[null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,"Year",2017,"Former CGAAP"]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2017","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2017 Depreciation Expense","2017 Depreciation Expense  - old CGAAP\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C16+'App.2-CA_OldCGAAP_DepExp_2016'!F16","v":160121.76},{"$f":"114259.76+3222.65+3222.7","v":120705.10999999999},{"$f":"C16-D16","v":39416.650000000023},null,{"$f":"E16+0.5*F16","v":39416.650000000023},5,{"$f":"IF(H16=0,\"\",1/H16)","v":0.2},{"$f":"IF(H16=0,0,G16/H16)","v":7883.3300000000045},{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K17","v":7883.33},{"$f":"IF(ISERROR(+J16-K16), \"\", +J16-K16)","v":4.5474735088646412E-12}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C17+'App.2-CA_OldCGAAP_DepExp_2016'!F17","v":31301.67},{"$f":"15635.9+538.27+1200","v":17374.169999999998},{"$f":"C17-D17","v":13927.5},null,{"$f":"E17+0.5*F17","v":13927.5},20,0.05,696.375,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K18","v":696.36},{"$f":"IF(ISERROR(+J17-K17), \"\", +J17-K17)","v":1.4999999999986358E-2}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,null,0,null,"",0,null,{"$f":"IF(ISERROR(+J18-K18), \"\", +J18-K18)","v":0}]
[1805,"Land",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C19+'App.2-CA_OldCGAAP_DepExp_2016'!F19","v":22895.33},null,22895.33,null,22895.33,0,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Major Repairs",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Major Repairs",null,null,0,null,0,null,"",0,null,0]
[1808,"Buildings - Brick, Stone, Concrete and Steel",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C25+'App.2-CA_OldCGAAP_DepExp_2016'!F25-157537","v":40145.56},1073.5,39072.06,null,39072.06,50,0.02,781.44119999999998,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K20","v":781.44},1.199999999926149E-3]
[1808,"Buildings - Other",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C26+'App.2-CA_OldCGAAP_DepExp_2016'!F26","v":4151.7700000000004},4151.7700000000004,0,null,0,25,0.04,0,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K21","v":0},0]
[1810,"Leasehold Improvements",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K22","v":0},0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,null,0,null,"",0,null,0]
[1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C29+'App.2-CA_OldCGAAP_DepExp_2016'!F29","v":1288197.03},{"$f":"201648.59+84960.04","v":286608.63},1001588.4,300000,1151588.3999999999,30,3.3333333333333333E-2,38386.28,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K23","v":38386.28},0]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K24","v":0},0]
[1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C31+'App.2-CA_OldCGAAP_DepExp_2016'!F31","v":3076344.4},{"$f":"519564.75+46549.2+56895.45+52522.25+52284+61027.25","v":788842.89999999991},2287501.5,190000,2382501.5,25,0.04,95300.06,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K25","v":95300.06},0]
[1835,"Overhead Conductors & Devices",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C32+'App.2-CA_OldCGAAP_DepExp_2016'!F32","v":4302381.9899999993},{"$f":"1133800.4+108615+132755.59+122552+121996.75+142396.75","v":1762116.49},2540265.4999999991,85000,2582765.4999999991,25,0.04,103310.61999999997,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K26","v":103310.62},-2.9103830456733704E-11]
[1840,"Underground Conduit",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C33+'App.2-CA_OldCGAAP_DepExp_2016'!F33","v":85104.83},{"$f":"1257.25+557.5+1734.08+243+504.25+944.5","v":5240.58},79864.25,null,79864.25,25,0.04,3194.57,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K27","v":3194.57},0]
[1845,"Underground Conductors & Devices",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C34+'App.2-CA_OldCGAAP_DepExp_2016'!F34","v":615496.6},{"$f":"13325.1+5022+15602.25+2189.25+4536.5+8500.25","v":49175.35},566321.25,10000,571321.25,25,0.04,22852.85,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K28","v":22852.85},0]
[1850,"Line Transformers",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C35+'App.2-CA_OldCGAAP_DepExp_2016'!F35","v":1924168.2499999998},{"$f":"636008.25+99501+100450.75+54407.5+26196+37217.25","v":953780.75},970387.49999999977,40000,990387.49999999977,25,0.04,39615.499999999993,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K29","v":39615.5},-7.2759576141834259E-12]
[1855,"Services (Overhead & Underground)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C36+'App.2-CA_OldCGAAP_DepExp_2016'!F36","v":1618340.91},{"$f":"515250.9+53580.75+68996.26+59169.75+59773.75+70956.25","v":827727.66},790613.24999999988,15000,798113.24999999988,25,0.04,31924.529999999995,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K30","v":31924.53},-3.637978807091713E-12]
[1860,"Meters",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C37+'App.2-CA_OldCGAAP_DepExp_2016'!F37-557745.9","v":36583.489999999991},null,36583.489999999991,null,36583.489999999991,25,0.04,1463.3395999999996,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K31","v":1462.9},0.43959999999947286]
[1860,"Meters (Smart Meters)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C38+'App.2-CA_OldCGAAP_DepExp_2016'!F38","v":36652.6},null,36652.6,10000,41652.6,15,6.6666666666666666E-2,2776.8399999999997,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K32","v":2776.89},-5.0000000000181899E-2]
[1860,"Smart Meter - addition",558932,null,558932,null,558932,15,6.6666666666666666E-2,37262.133333333331,37262.129999999997,3.3333333340124227E-3]
[1905,"Land",null,null,0,null,0,0,"",0,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K34","v":0},0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,"",0,null,0]
[1910,"Leasehold Improvements",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C46+'App.2-CA_OldCGAAP_DepExp_2016'!F46","v":116088},null,116088,null,116088,10,0.1,11608.8,11608.8,0]
[1910,"Leasehold Improvements",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C47+'App.2-CA_OldCGAAP_DepExp_2016'!F47","v":10000},null,10000,null,10000,9,0.1111111111111111,1111.1111111111111,1111.1099999999999,1.1111111111858918E-3]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C48+'App.2-CA_OldCGAAP_DepExp_2016'!F48","v":52445.31},30841.31,21603.999999999996,null,21603.999999999996,10,0.1,2160.3999999999996,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K37","v":2160.44},-4.0000000000418368E-2]
[1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C49+'App.2-CA_OldCGAAP_DepExp_2016'!F49","v":0},null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K38","v":0},0]
[1920,"Computer Equipment - Hardware",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C50+'App.2-CA_OldCGAAP_DepExp_2016'!F50","v":105978.9},{"$f":"84470.7+2223.85+2224.1+3352.5","v":92271.150000000009},13707.749999999985,3000,15207.749999999985,5,0.2,3041.549999999997,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K39","v":3041.55},-3.1832314562052488E-12]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C51+'App.2-CA_OldCGAAP_DepExp_2016'!F51","v":0},null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K40","v":0},0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C52+'App.2-CA_OldCGAAP_DepExp_2016'!F52","v":0},null,0,null,0,5,0.2,0,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K41","v":0},0]
[1930,"Transportation Equipment - under 3 Tons",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C53+'App.2-CA_OldCGAAP_DepExp_2016'!F53","v":172412.95},124536.95,47876.000000000015,null,47876.000000000015,5,0.2,9575.2000000000025,9575.2000000000007,1.8189894035458565E-12]
[1930,"Transportation Equipment - 3 Tons & Over",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C54+'App.2-CA_OldCGAAP_DepExp_2016'!F54","v":848705.16},808501.16,40204,null,40204,8,0.125,5025.5,5025.5,0]
[1935,"Stores Equipment",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C55+'App.2-CA_OldCGAAP_DepExp_2016'!F55","v":5290.1},3559.1,1731.0000000000005,null,1731.0000000000005,10,0.1,173.10000000000005,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K43","v":173.13},-2.9999999999944293E-2]
[1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C56+'App.2-CA_OldCGAAP_DepExp_2016'!F56","v":194978.67},{"$f":"167014.29+1593+2543.4+1858.58+2667","v":175676.27},{"$f":"C57-D57","v":19302.400000000023},7500,{"$f":"E57+0.5*F57","v":23052.400000000023},10,{"$f":"IF(H57=0,\"\",1/H57)","v":0.1},{"$f":"IF(H57=0,0,G57/H57)","v":2305.2400000000025},{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K44","v":2305.2399999999998},2.7284841053187847E-12]
[1945,"Measurement & Testing Equipment",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C57+'App.2-CA_OldCGAAP_DepExp_2016'!F57","v":0},null,0,null,0,10,0.1,0,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K46","v":0},0]
[1950,"Power Operated Equipment",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C58+'App.2-CA_OldCGAAP_DepExp_2016'!F58","v":0},null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K47","v":0},0]
[1955,"Communications Equipment",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C59+'App.2-CA_OldCGAAP_DepExp_2016'!F59","v":0},null,0,null,0,5,0.2,0,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K48","v":0},0]
[1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C60+'App.2-CA_OldCGAAP_DepExp_2016'!F60","v":0},null,{"$f":"C61-D61","v":0},null,{"$f":"E61+0.5*F61","v":0},null,{"$f":"IF(H61=0,\"\",1/H61)","v":""},{"$f":"IF(H61=0,0,G61/H61)","v":0},{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K49","v":0},0]
[1960,"Miscellaneous Equipment ",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C61+'App.2-CA_OldCGAAP_DepExp_2016'!F61","v":0},null,0,null,0,10,0.1,0,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K50","v":0},0]
[1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C62+'App.2-CA_OldCGAAP_DepExp_2016'!F62","v":0},null,0,null,{"$f":"E63+0.5*F63","v":0},10,0.1,0,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K51","v":0},0]
[1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C63+'App.2-CA_OldCGAAP_DepExp_2016'!F63","v":0},null,0,null,0,10,0.1,0,null,0]
[1980,"System Supervisor Equipment",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C64+'App.2-CA_OldCGAAP_DepExp_2016'!F64","v":0},null,0,100000,50000,20,0.05,2500,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K52","v":2500},0]
[1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C65+'App.2-CA_OldCGAAP_DepExp_2016'!F65","v":0},null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K54","v":0},0]
[1990,"Other Tangible Property",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C66+'App.2-CA_OldCGAAP_DepExp_2016'!F66","v":0},null,0,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K55","v":0},0]
[1995,"Contributions & Grants - O/H Conductor",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C67+'App.2-CA_OldCGAAP_DepExp_2016'!F67","v":-2000},null,-2000,null,-2000,25,0.04,-80,-80,0]
[1995,"Contributions & Grants - Poles",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C68+'App.2-CA_OldCGAAP_DepExp_2016'!F68","v":-19552},null,-19552,null,-19552,25,0.04,-782.08,{"$f":"-604-178.07","v":-782.06999999999994},-1.0000000000104592E-2]
[1995,"Contributions & Grants - Transformers",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C69+'App.2-CA_OldCGAAP_DepExp_2016'!F69","v":-39430},null,-39430,-20000,-49430,25,0.04,-1977.2,-1977.2,0]
[1995,"Contributions & Grants - Meters",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C70+'App.2-CA_OldCGAAP_DepExp_2016'!F70","v":-1884},null,-1884,null,-1884,15,6.6666666666666666E-2,-125.6,-125.61,1.0000000000005116E-2]
[1609,"Other Tangible Property",{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C71+'App.2-CA_OldCGAAP_DepExp_2016'!F71","v":0},null,0,null,0,null,"",0,null,0]
[null,null,{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C72+'App.2-CA_OldCGAAP_DepExp_2016'!F72","v":0},null,0,null,0,null,"",0,null,0]
[null,null,{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C73+'App.2-CA_OldCGAAP_DepExp_2016'!F73","v":0},null,0,null,0,null,"",0,null,0]
[null,null,{"$f":"+'App.2-CA_OldCGAAP_DepExp_2016'!C74+'App.2-CA_OldCGAAP_DepExp_2016'!F74","v":0},null,0,null,0,null,"",0,null,0]
[null,null,null,null,null,null,0,null,"",0,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K64","v":0},0]
[]
[null,"Total",{"$f":"SUM(C16:C77)","v":15243851.279999997},{"$f":"SUM(D16:D77)","v":6052182.8499999996},{"$f":"SUM(E16:E77)","v":9191668.4299999997},{"$f":"SUM(F16:F77)","v":740500},{"$f":"SUM(G16:G77)","v":9561918.4299999997},null,null,{"$f":"SUM(J16:J77)","v":419983.89024444442},{"$f":"SUM(K16:K77)","v":419983.55000000005},0.34024444440983359]
[]
[]
[]
[]
[null,null,{"$f":"+'App.2-BA_FA Cont 2017_Old CGAAP'!E63","v":15243851},null,null,{"$f":"+'App.2-BA_FA Cont 2017_Old CGAAP'!F63","v":740500},null,null,null,null,{"$f":"-'App.2-BA_FA Cont 2017_Old CGAAP'!K65","v":419983.56000000006}]
[null,null,{"$f":"+C78-C83","v":0.2799999974668026},null,null,{"$f":"+F78-F83","v":0},null,null,null,null,{"$f":"+K78-K83","v":-1.0000000009313226E-2}]

{"sheet":"Appendix 2-BB Service Life  ","index":20,"n_rows":108,"n_cols":17,"rows_kept":108,"cut":false,"hidden":false,"merged":[[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],[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],[48,2,48,4],[57,2,57,4],[58,1,59,1],[58,2,59,2],[58,3,58,4],[59,3,59,4],[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],[60,2,60,4],[49,2,49,4],[50,0,69,0],[50,2,50,4],[51,2,51,4],[52,2,52,4],[53,2,53,4],[55,2,55,4],[56,2,56,4],[65,2,65,4],[66,2,66,4],[67,2,67,4],[68,2,68,4],[69,2,69,4],[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],[73,0,73,7],[75,2,75,4],[75,5,76,7],[75,9,76,9],[79,6,79,7],[80,3,80,4],[80,6,80,7],[70,2,70,4],[61,2,61,4],[62,2,62,4],[63,1,64,1],[63,2,64,2],[63,3,63,4],[64,3,64,4],[78,1,80,1],[78,2,80,2],[78,3,78,4],[81,2,81,4],[81,6,81,7],[82,2,82,4],[82,5,82,7],[75,13,75,14],[75,15,75,16],[76,2,76,4],[77,2,77,4],[77,6,77,7],[75,10,76,10],[75,11,75,12],[78,6,78,7],[79,3,79,4],[87,1,88,1],[87,2,88,2],[87,3,87,4],[87,6,87,7],[88,3,88,4],[88,6,88,7],[83,1,86,1],[83,2,86,2],[83,3,83,4],[83,6,83,7],[84,3,84,4],[84,6,84,7],[85,3,85,4],[85,6,85,7],[86,3,86,4],[86,6,86,7],[89,1,92,1],[89,2,92,2],[89,3,89,4],[89,6,89,7],[90,3,90,4],[90,6,90,7],[91,3,91,4],[91,6,91,7],[92,3,92,4],[92,6,92,7],[95,2,95,4],[95,6,95,7],[96,2,96,4],[96,6,96,7],[97,2,97,4],[97,6,97,7],[93,1,94,1],[93,2,94,2],[93,3,93,4],[93,6,93,7],[94,3,94,4],[94,6,94,7],[101,2,101,4],[101,6,101,7],[104,0,104,7],[98,2,98,4],[98,6,98,7],[99,2,99,4],[99,6,99,7],[100,2,100,4],[100,6,100,7]]}
[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,1830,"Poles, Towers & Fixtures",25,{"$f":"IF(ISERROR(1/L17), \"\", 1/L17)","v":0.04},45,{"$f":"IF(ISERROR(1/N17), \"\", 1/N17)","v":2.2222222222222223E-2},{"$f":"IF(ISBLANK(N17),\"\",IF(N17<F17,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N17),\"\",IF(N17>H17,\"Yes\",\"No\"))","v":"No"}]
[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,1835,"O/H Conductor and Devices",25,0.04,60,1.6666666666666666E-2,"No","No"]
[null,9,"OH Transformers & Voltage Regulators",null,null,30,40,60,null,1850,"Line Transformers",25,0.04,40,2.5000000000000001E-2,"No","No"]
[null,10,"OH Shunt Capacitor Banks",null,null,25,30,40,null,null,null,null,"",null,"","",""]
[null,11,"Reclosers",null,null,25,40,55,null,null,null,null,"",null,"","",""]
["TS & MS",12,"Power Transformers","Overall",null,30,45,60,null,1820,"Distribution Station Equipment",30,3.3333333333333333E-2,40,2.5000000000000001E-2,"No","No"]
[null,null,null,"Bushing",null,10,20,30,null,null,null,null,null,null,"","",""]
[null,null,null,"Tap Changer",null,20,30,60,null,null,null,null,null,null,"","",""]
[null,13,"Station Service Transformer",null,null,30,45,55,null,null,null,null,null,null,"","",""]
[null,14,"Station Grounding Transformer",null,null,30,40,40,null,null,null,null,null,null,"","",""]
[null,15,"Station DC System","Overall",null,10,20,30,null,null,null,null,null,null,"","",""]
[null,null,null,"Battery Bank",null,10,15,15,null,null,null,null,null,null,"","",""]
[null,null,null,"Charger",null,20,20,30,null,null,null,null,null,null,"","",""]
[null,16,"Station Metal Clad Switchgear","Overall",null,30,40,60]
[null,null,null,"Removable Breaker",null,25,40,60,null,null,null,null,null,null,"","",""]
[null,17,"Station Independent Breakers",null,null,35,45,65,null,null,null,null,null,null,"","",""]
[null,18,"Station Switch",null,null,30,50,60,null,null,null,null,null,null,"","",""]
[null,19,"Electromechanical Relays",null,null,25,35,50,null,null,null,null,null,null,"","",""]
[null,20,"Solid State Relays",null,null,10,30,45,null,null,null,null,null,null,"","",""]
[null,21,"Digital & Numeric Relays",null,null,15,20,20,null,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,29,"Primary TR XLPE Cables in Duct",null,null,35,40,55,null,1845,"UG Conductors and Devices",25,0.04,50,0.02,"No","No"]
[null,30,"Secondary PILC Cables",null,null,70,75,80,null,null,null,null,"",null,"","",""]
[null,31,"Secondary Cables Direct Buried",null,null,25,35,40,null,null,null,null,"",null,"","",""]
[null,32,"Secondary Cables in Duct",null,null,35,35,60,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,"","",""]
[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,1840,"UG Conduit",25,0.04,50,0.02,"No","No"]
[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,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,1915,"Office Furniture and Equipment",10,{"$f":"IF(ISERROR(1/L78), \"\", 1/L78)","v":0.1},10,{"$f":"IF(ISERROR(1/N78), \"\", 1/N78)","v":0.1},{"$f":"IF(ISBLANK(N78),\"\",IF(N78<F78,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N78),\"\",IF(N78>G78,\"Yes\",\"No\"))","v":"No"}]
[null,2,"Vehicles","Trucks & Buckets",null,5,15,null,null,1930,"Transportation Equipment - Trucks/Buckets",8,{"$f":"IF(ISERROR(1/L79), \"\", 1/L79)","v":0.125},8,{"$f":"IF(ISERROR(1/N79), \"\", 1/N79)","v":0.125},{"$f":"IF(ISBLANK(N79),\"\",IF(N79<F79,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N79),\"\",IF(N79>G79,\"Yes\",\"No\"))","v":"No"}]
[null,null,null,"Trailers",null,5,20,null,null,1930,"Transportation Equipment - Trailers",8,0.125,8,0.125,"No","No"]
[null,null,null,"Vans",null,5,10,null,null,1930,"Transportation Equipment - Pickup/Cars",5,0.2,5,0.2,"No","No"]
[null,3,"Administrative Buildings",null,null,50,75,null,null,1808,"Buildings - Office",50,0.02,50,0.02,"No","No"]
[null,4,"Leasehold Improvements",null,null,"Lease dependent",null,null,null,null,null,null,null,null,""]
[null,5,"Station Buildings","Station Buildings",null,50,75,null,null,1808,"Brick Building at MS #1",50,0.02,50,0.02,"No","No"]
[null,null,null,"Parking",null,25,30,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Fence",null,25,60,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Roof",null,20,30,null,null,null,null,null,"",null,"","",""]
[null,6,"Computer Equipment","Hardware",null,3,5,null,null,1920,"Computer Hardware",5,{"$f":"IF(ISERROR(1/L88), \"\", 1/L88)","v":0.2},5,0.2,"No","No"]
[null,null,null,"Software",null,2,5,null,null,1925,"Computer Software",5,0.2,5,0.2,"No","No"]
[null,7,"Equipment","Power Operated",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Stores",null,5,10,null,null,1935,"Stores Equipment",10,0.1,10,0.1,"No","No"]
[null,null,null,"Tools, Shop, Garage Equipment",null,5,10,null,null,1940,"Tools, Shop, Garage Equipment",10,0.1,10,0.1,"No","No"]
[null,null,null,"Measurement & Testing Equipment",null,5,10,null,null,null,null,null,null,null,"","",""]
[null,8,"Communication","Towers",null,60,70,null,null,null,null,null,null,null,"","",""]
[null,null,null,"Wireless",null,2,10,null,null,null,null,null,"",null,"","",""]
[null,9,"Residential Energy Meters",null,null,25,35,null,null,1860,"Stranded Meters",25,0.04,25,0.04,"No","No"]
[null,10,"Industrial/Commercial Energy Meters",null,null,25,35,null,null,1860,"Industrial/Commercial Energy Meters",25,0.04,25,0.04,"No","No"]
[null,11,"Wholesale Energy Meters",null,null,15,30,null,null,null,null,25]
[null,12,"Current & Potential Transformer (CT & PT)",null,null,35,50,null,null,null,null,null,"",null,"","",""]
[null,13,"Smart Meters",null,null,5,15,null,null,1860,"Smart Meters",15,6.6666666666666666E-2,15,6.6666666666666666E-2,"No","No"]
[null,14,"Repeaters - Smart Metering",null,null,10,15,null,null,null,null,null,null,null,"","",""]
[null,15,"Data Collectors - Smart Metering",null,null,15,20,null,null,null,null,null,null,null,"","",""]
[]
[]
["* TS & MS = Transformer and Municipal Stations UG = Underground Systems S = Monitoring and Control Systems"]
[]
["Note 1:","Tables F-1 and F-2 above are to be used as a reference in order to complete columns J, K, L and N."]
[null,"See pages 17-19 of Kinetrics Report"]

{"sheet":"App.2-BA_FA Cont 2013 NewCGAAP","index":21,"n_rows":111,"n_cols":15,"rows_kept":111,"cut":false,"hidden":false,"merged":[[101,2,102,14],[104,2,104,14],[110,2,111,14],[8,1,8,14],[9,1,9,14],[14,4,14,7],[86,3,86,9],[87,3,87,9],[98,2,99,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-BA"]
[null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,null,"Accounting Standard","CGAAP","New CGAAP"]
[null,null,null,null,null,"Year ",2013]
[]
["RHI","OEB",null,null,"Cost",null,null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance ","ADJ to Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H17","v":120704.76},null,null,{"$f":"E17+F17+G17","v":120704.76},null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M17","v":-117482.26000000001},null,-1289,null,{"$f":"SUM(J17:M17)","v":-118771.26000000001},{"$f":"H17+N17","v":1933.4999999999854}]
["CEC","CEC",1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H18","v":23980.67},null,null,{"$f":"E18+F18+G18","v":23980.67},null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M18","v":-17963},null,-390.33,null,{"$f":"SUM(J18:M18)","v":-18353.330000000002},5627.3399999999965]
["N/A","N/A",1805,"Land",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H19","v":22895.33},null,null,{"$f":"E19+F19+G19","v":22895.33},null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L19","v":0},null,null,null,0,22895.33]
[1,47,1808,"Buildings - Brick",157537.54,null,null,{"$f":"E20+F20+G20","v":157537.54},null,-76900.320000000007,null,-2895.83,null,-79796.150000000009,77741.39]
[1,47,1808,"Buildings - Other",40145.019999999997,null,null,{"$f":"E21+F21+G21","v":40145.019999999997},null,-11924.16,null,-781.44,null,-12705.6,27439.42]
[1,47,1808,"Building - Opeongo Rd",4151.7700000000004,null,null,{"$f":"E22+F22+G22","v":4151.7700000000004},null,-2477,null,-1674.77,null,-4151.7700000000004,0]
[null,13,1810,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H21","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L21","v":0},null,null,null,0,0]
[null,47,1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H22","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L22","v":0},null,null,null,0,0]
["1/47",47,1820,"Transmission Lines",9091.8799999999992,null,null,{"$f":"E25+F25+G25","v":9091.8799999999992},null,-9091.8799999999992,null,null,null,-9091.8799999999992,0]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 1 - Bldg & Infrastructure",9863.43,null,null,9863.43,null,-5793.5,null,-162.80000000000001,null,-5956.3,3907.13]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 1 - Equipment",114067.71,null,null,{"$f":"E27+F27+G27","v":114067.71},null,-67000.179999999993,null,-1637.13,null,-68637.31,45430.400000000009]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 1 - Transformers",105679.57,null,null,105679.57,null,-62073.22,null,-1362.7,null,-63435.92,42243.650000000009]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Bldg & Infrastructure",23105.200000000001,null,null,23105.200000000001,null,-8927.75,null,-567.1,null,-9494.85,13610.35]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Electrics Equipment",14283.22,null,null,{"$f":"E30+F30+G30","v":14283.22},null,-5518.98,null,-350.57,null,-5869.5499999999993,8413.67]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Equipment",171398.59,null,null,{"$f":"E31+F31+G31","v":171398.59},null,-66227.7,null,-4206.84,null,-70434.539999999994,100964.05]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Transformers",119250.57,null,null,119250.57,null,-46077.93,null,-1925.6,null,-48003.53,71247.040000000008]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 3 - Bldg & Infrastructure",4400.92,null,null,4400.92,null,-1931.83,null,-98.76,null,-2030.59,2370.33]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 3 - Equipment",263355.69,null,null,263355.69,null,-115602.93,null,-4251.88,null,-119854.81,143500.88]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 3 - Transformers",92793.31,null,null,92793.31,null,-40732.660000000003,null,-1859.31,null,-42591.97,50201.34]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Bldg & Infrastructure",8453.24,null,null,{"$f":"E36+F36+G36","v":8453.24},null,-8211.2999999999993,null,-9.68,null,-8220.98,232.26000000000022]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4  - Misc Bldg Infrastructure",1438.85,null,null,1438.85,null,-1397.67,null,-1.65,null,-1399.3200000000002,39.529999999999745]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Electrics Equip",4265.16,null,null,4265.16,null,-4143.09,null,-4.88,null,-4147.97,117.1899999999996]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Equipment",48818.13,null,null,{"$f":"E39+F39+G39","v":48818.13},null,-47420.88,null,-55.89,null,-47476.77,1341.3600000000006]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Transformers",35971.25,null,null,35971.25,null,-34941.699999999997,null,-41.18,null,-34982.879999999997,988.37000000000262]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Bldg & Infrastructure",22167.26,null,null,22167.26,null,-16985.990000000002,null,-207.25,null,-17193.240000000002,4974.0199999999968]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Misc Bldg Infrastructure",3036.61,null,null,3036.61,null,-2326.85,null,-28.39,null,-2355.2399999999998,681.37000000000035]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Electrics Equip",15083.86,null,null,15083.86,null,-11558.23,null,-141.03,null,-11699.26,3384.6000000000004]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Equipment",132598.67000000001,null,null,{"$f":"E44+F44+G44","v":132598.67000000001},null,-101605.71,null,-1239.72,null,-102845.43000000001,29753.240000000005]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Transformers",89073.91,null,null,89073.91,null,-68254.22,null,-832.79,null,-69087.009999999995,19986.900000000009]
[null,47,1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H24","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L25","v":0},null,null,null,0,0]
["1/47",47,1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H25","v":2484558.88},109812.52,-23328.51,2571042.89,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M25","v":-1278538.48},-34510.5,-38359.82,19273,-1332135.8,1238907.0900000001]
["1/47",47,1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H26","v":3971487.9599999995},64843.03,-8124,4028206.9899999993,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M26","v":-2588500.0099999998},-2013.58,-32769.57,7718,-2615565.1599999997,1412641.8299999996]
["1/47",47,1840,"Underground Conduit",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H27","v":63070.82},4520.01,null,67590.83,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M27","v":-22264.93},571.39,-1090.23,null,-22783.77,{"$f":"H49+N49","v":44807.06}]
["1/47",47,1845,"Underground Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H28","v":413142.6},85037,null,498179.6,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M28","v":-171758.66},3156.83,-7362,null,-175963.83000000002,322215.76999999996]
["1/47",47,1850,"Line Transformers",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H29","v":1629043.3199999998},41355.93,-7160,1663239.2499999998,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M29","v":-1207342.5900000001},null,-18280.400000000001,6966,-1218656.99,444582.25999999978]
["1/47",47,1855,"Sevices - Overhead",1412807.52,19345.57,-8380,1423773.09,null,-1143020.6100000001,33519.93,-11328.16,6581,-1114247.8400000001,309525.25]
["1/47",47,1855,"Services - Underground",129612.21,15620.61,0,{"$f":"E53+F53+G53","v":145232.82},null,-56009.3,-3727.91,-3075.04,null,-62812.250000000007,82420.570000000007]
["1/47",47,1860,"Meters",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H31","v":594329.39},null,null,594329.39,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M31","v":-470161.63999999996},406.92,-14139.78,null,-483894.5,110434.89000000001]
[47,47,1860,"Meters (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H32","v":0},14490.6,null,14490.6,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L33","v":0},null,-483.02,null,-483.02,14007.58]
[null,"N/A",1905,"Land",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H33","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L34","v":0},null,null,null,0,0]
[null,47,1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H34","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L35","v":0},null,null,null,0,0]
[null,13,1910,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H35","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L36","v":0},null,null,null,0,0]
[8,8,1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H36","v":30841.31},null,null,30841.31,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M36","v":-31044.59},203.28,null,null,-30841.31,0]
[null,8,1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H37","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L38","v":0},null,null,null,0,0]
[10,10,1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H38","v":95623.9},null,null,95623.9,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L39","v":-91279.840000000011},3914.54,-2230.64,null,-89595.940000000017,6027.9599999999773]
[null,45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H39","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L40","v":0},null,null,null,0,0]
[null,45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H40","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M40","v":0},null,null,null,0,0]
[10,10,1930,"Transportation Equipment >3 ton",860720.91,null,null,860720.91,null,{"$f":"-698108.4+7.93","v":-698100.47},-7.93,-37512.199999999997,null,-735620.6,125100.31000000006]
[10,10,1930,"Transportation Equipment <3 ton",136153.20000000001,2500,null,{"$f":"E65+F65+G65","v":138653.20000000001},null,-93615.44,null,-9702.84,null,-103318.28,35334.920000000013]
[8,8,1935,"Stores Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H42","v":3559.1},null,null,3559.1,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M42","v":-3559.1},null,null,null,-3559.1,0]
[8,8,1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H43","v":186853.67},null,null,186853.67,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M43","v":-191805.34000000003},11966.52,-1824.64,null,-181663.46000000005,5190.2099999999627]
[null,8,1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H44","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M44","v":0},null,null,null,0,0]
[null,8,1950,"Power Operated Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H45","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L46","v":0},null,null,null,0,0]
[null,8,1955,"Communications Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H46","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M46","v":0},null,null,null,0,0]
[null,8,1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H47","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 OldCGAAP'!L48","v":0},null,null,null,0,0]
[null,8,1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H48","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M48","v":0},null,null,null,0,0]
[null,47,1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H49","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M49","v":0},null,null,null,0,0]
[null,47,1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H50","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M50","v":0},null,null,null,0,0]
[null,47,1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H51","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M51","v":0},null,null,null,0,0]
[null,47,1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H52","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M52","v":0},null,null,null,0,0]
[null,47,1990,"Other Tangible Property",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H53","v":0},null,null,0,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M53","v":0},null,null,null,0,0]
[null,null,1995,"Contributions & Grants - O/H Conductor",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H54","v":0},-2000,null,-2000,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M54","v":0},null,16.670000000000002,null,16.670000000000002,-1983.33]
[null,null,1995,"Contributions & Grants - Poles",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H55","v":0},-15100,null,{"$f":"E79+F79+G79","v":-15100},null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M55","v":0},null,167.78,null,167.78,-14932.22]
[null,null,1995,"Contributions & Grants - Transformers",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H56","v":0},-7500,null,-7500,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M56","v":0},null,93.75,null,93.75,-7406.25]
[null,null,2440,"Deferred Revenue5",{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!H55","v":0},null,null,null,null,{"$f":"+'App.2-BA_FA Cont 2012 OldCGAAP'!M55","v":0},null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,null,{"$f":"SUM(J82:M82)","v":0},{"$f":"H82+N82","v":0}]
[null,null,null,"Sub-Total",{"$f":"SUM(E17:E82)","v":13669416.91},{"$f":"SUM(F17:F82)","v":332925.26999999996},{"$f":"SUM(G17:G82)","v":-46992.509999999995},{"$f":"SUM(H17:H82)","v":13955349.67},null,{"$f":"SUM(J17:J82)","v":-8999571.9399999976},13479.49,-203896.66,40538,-9149451.1099999994,4805898.5600000005]
[null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"E84+F84+G84","v":0},null,null,null,null,null,{"$f":"J84+L84+M84","v":0},{"$f":"H84+N84","v":0}]
[null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,null,{"$f":"J85+L85+M85","v":0},{"$f":"H85+N85","v":0}]
[null,null,null,"Total PP&E",{"$f":"SUM(E83:E85)","v":13669416.91},{"$f":"SUM(F83:F85)","v":332925.26999999996},-46992.509999999995,13955349.67,null,{"$f":"SUM(J83:J85)","v":-8999571.9399999976},13479.49,-203896.66,40538,-9149451.1099999994,{"$f":"SUM(O83:O85)","v":4805898.5600000005}]
[null,null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,null,"Total",null,null,null,null,null,null,null,{"$f":"SUM(K86:L86)","v":-190417.17}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,10,null,"Transportation",null,null,null,null,null,"Transportation"]
[null,8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"L88-M91-M92","v":-190417.17}]
[]
[null,"Originally hydro distribution assets were added to Class 1 for tax purposes. This was changed a few years ago and all new additions are now in Class 47."]
[]
[null,"Notes:"]
[]
[null,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."]
[]
[]
[null,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)."]
[]
[]
[null,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."]
[]
[null,4,"The additions column (E) must not include construction work in progress (CWIP)."]
[]
[null,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.  "]
[]
[null,6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2014 NewCGAAP","index":22,"n_rows":111,"n_cols":14,"rows_kept":111,"cut":false,"hidden":false,"merged":[[101,2,102,13],[104,2,104,13],[110,2,111,13],[8,1,8,13],[9,1,9,13],[14,4,14,7],[86,3,86,9],[87,3,87,9],[98,2,99,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-BA"]
[null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,null,"Accounting Standard","CGAAP","New CGAAP"]
[null,null,null,null,null,"Year ",2014]
[]
["RHI","OEB",null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance with ADJ","Additions","Disposals","Closing Balance","Net Book Value"]
[12,12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H17","v":120704.76},null,null,{"$f":"E17+F17+G17","v":120704.76},null,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N17","v":-118771.26000000001},-1289,null,{"$f":"SUM(J17:L17)","v":-120060.26000000001},{"$f":"H17+M17","v":644.49999999998545}]
["CEC","CEC",1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H18","v":23980.67},null,null,{"$f":"E18+F18+G18","v":23980.67},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M18","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N18","v":-18353.330000000002},-390.33,null,-18743.660000000003,5237.0099999999948]
["N/A","N/A",1805,"Land",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H19","v":22895.33},null,null,{"$f":"E19+F19+G19","v":22895.33},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M19","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N19","v":0},null,null,0,22895.33]
[1,47,1808,"Buildings - Brick",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H20","v":157537.54},null,null,{"$f":"E20+F20+G20","v":157537.54},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M20","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N20","v":-79796.150000000009},-2895.83,null,-82691.98000000001,74845.56]
[1,47,1808,"Buildings - Other",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H21","v":40145.019999999997},null,null,40145.019999999997,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M21","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N21","v":-12705.6},-781.44,null,-13487.04,26657.979999999996]
[1,47,1808,"Building - Opeongo Rd",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H22","v":4151.7700000000004},null,null,4151.7700000000004,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M22","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N22","v":-4151.7700000000004},null,null,-4151.7700000000004,0]
[null,13,1810,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H23","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M23","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N23","v":0},null,null,0,0]
[null,47,1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H24","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M24","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N24","v":0},null,null,0,0]
["1/47",47,1820,"Transmission Lines",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H25","v":9091.8799999999992},null,null,9091.8799999999992,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M25","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N25","v":-9091.8799999999992},null,null,-9091.8799999999992,0]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 1 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H26","v":9863.43},null,null,9863.43,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M26","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N26","v":-5956.3},-162.80000000000001,null,-6119.1,3744.33]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 1 - Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H27","v":114067.71},null,null,114067.71,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M27","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N27","v":-68637.31},-1637.13,null,-70274.44,43793.270000000004]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 1 - Transformers",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H28","v":105679.57},null,null,105679.57,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M28","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N28","v":-63435.92},-1362.7,null,-64798.619999999995,40880.950000000012]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H29","v":23105.200000000001},null,null,23105.200000000001,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M29","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N29","v":-9494.85},-567.1,null,-10061.950000000001,13043.25]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Electrics Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H30","v":14283.22},null,null,14283.22,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M30","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N30","v":-5869.5499999999993},-350.57,null,-6220.119999999999,8063.1]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H31","v":171398.59},null,null,171398.59,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M31","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N31","v":-70434.539999999994},-4206.84,null,-74641.37999999999,96757.21]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Transformers",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H32","v":119250.57},null,null,119250.57,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M32","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N32","v":-48003.53},-1925.6,null,-49929.13,69321.440000000002]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 3 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H33","v":4400.92},null,null,4400.92,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M33","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N33","v":-2030.59},-98.76,null,-2129.35,2271.5700000000002]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 3 - Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H34","v":263355.69},null,null,263355.69,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M34","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N34","v":-119854.81},-4251.88,null,-124106.69,139249]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 3 - Transformers",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H35","v":92793.31},null,null,92793.31,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M35","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N35","v":-42591.97},-1859.31,null,-44451.28,48342.03]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H36","v":8453.24},null,null,8453.24,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M36","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N36","v":-8220.98},-9.68,null,-8230.66,222.57999999999993]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4  - Misc Bldg Infrastructure",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H37","v":1438.85},null,null,1438.85,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M37","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N37","v":-1399.3200000000002},-1.65,null,-1400.9700000000003,37.879999999999654]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Electrics Equip",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H38","v":4265.16},null,null,4265.16,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M38","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N38","v":-4147.97},-4.88,null,-4152.8500000000004,112.30999999999949]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H39","v":48818.13},null,null,48818.13,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M39","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N39","v":-47476.77},-55.89,null,-47532.659999999996,1285.4700000000012]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Transformers",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H40","v":35971.25},null,null,35971.25,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M40","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N40","v":-34982.879999999997},-41.88,null,-35024.759999999995,946.49000000000524]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H41","v":22167.26},null,null,22167.26,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M41","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N41","v":-17193.240000000002},-207.25,null,-17400.490000000002,4766.7699999999968]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Misc Bldg Infrastructure",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H42","v":3036.61},null,null,3036.61,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M42","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N42","v":-2355.2399999999998},-28.39,null,-2383.6299999999997,652.98000000000047]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Electrics Equip",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H43","v":15083.86},null,null,15083.86,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M43","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N43","v":-11699.26},-141.03,null,-11840.29,3243.5699999999997]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H44","v":132598.67000000001},null,null,132598.67000000001,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M44","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N44","v":-102845.43000000001},-1239.72,null,-104085.15000000001,28513.520000000004]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Transformers",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H45","v":89073.91},null,null,89073.91,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M45","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N45","v":-69087.009999999995},-832.79,null,-69919.799999999988,19154.110000000015]
[null,47,1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H46","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M46","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N46","v":0},null,null,0,0]
["1/47",47,1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H47","v":2571042.89},127369.87,-30939,2667473.7600000002,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M47","v":19273},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N47","v":-1332135.8},-40716.78,22622,-1350230.58,1317243.1800000002]
["1/47",47,1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H48","v":4028206.9899999993},114905.11,-15028,4128084.0999999992,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M48","v":7718},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N48","v":-2615565.1599999997},-34120.589999999997,9467,-2640218.7499999995,1487865.3499999996]
["1/47",47,1840,"Underground Conduit",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H49","v":67590.83},10114.08,null,77704.91,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M49","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N49","v":-22783.77},-1236.57,null,{"$f":"SUM(J49:L49)","v":-24020.34},{"$f":"H49+M49","v":53684.570000000007}]
["1/47",47,1845,"Underground Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H50","v":498179.6},24716.71,null,522896.31,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M50","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N50","v":-175963.83000000002},-8460,null,-184423.83000000002,338472.48]
["1/47",47,1850,"Line Transformers",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H51","v":1663239.2499999998},28522.73,-5446.08,1686315.8999999997,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M51","v":6966},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N51","v":-1218656.99},-19034.939999999999,5218.3900000000003,-1232473.54,453842.35999999964]
["1/47",47,1855,"Sevices - Overhead",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H52","v":1423773.09},9808.34,-8380.23,1425201.2000000002,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M52","v":6581},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N52","v":-1114247.8400000001},-11504.48,6647.76,-1119104.56,306096.64000000013]
["1/47",47,1855,"Services - Underground",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H53","v":145232.82},4739.37,null,149972.19,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M53","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N53","v":-62812.250000000007},-3329.53,null,-66141.780000000013,83830.409999999989]
["1/47",47,1860,"Meters",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H54","v":594329.39},null,null,594329.39,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M54","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N54","v":-483894.5},-13367.78,null,-497262.28,97067.109999999986]
[47,47,1860,"Meters (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H55","v":14490.6},10278.4,null,24769,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M55","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N55","v":-483.02},-1308.6600000000001,null,-1791.68,22977.32]
[null,"N/A",1905,"Land",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H56","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M56","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N56","v":0},null,null,0,0]
[null,47,1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H57","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M57","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N57","v":0},null,null,0,0]
[null,13,1910,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H58","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M58","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N58","v":0},null,null,0,0]
[8,8,1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H59","v":30841.31},null,null,30841.31,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M59","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N59","v":-30841.31},null,null,-30841.31,0]
[null,8,1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H60","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M60","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N60","v":0},null,null,0,0]
[10,10,1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H61","v":95623.9},5437.25,null,101061.15,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M61","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N61","v":-89595.940000000017},-2774.37,null,-92370.310000000012,8690.839999999982]
[null,45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H62","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M62","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N62","v":0},null,null,0,0]
[null,45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H63","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M63","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N63","v":0},null,null,0,0]
[10,10,1930,"Transportation Equipment >3 ton",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H64","v":860720.91},null,null,860720.91,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M64","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N64","v":-735620.6},-37512.199999999997,null,-773132.79999999993,87588.110000000102]
[10,10,1930,"Transportation Equipment <3 ton",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H65","v":138653.20000000001},21744,null,160397.20000000001,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M65","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N65","v":-103318.28},-12127.24,null,-115445.52,44951.680000000008]
[8,8,1935,"Stores Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H66","v":3559.1},null,null,3559.1,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M66","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N66","v":-3559.1},null,null,-3559.1,0]
[8,8,1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H67","v":186853.67},null,null,186853.67,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M67","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N67","v":-181663.46000000005},-1570.32,null,-183233.78000000006,3619.8899999999558]
[null,8,1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H68","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M68","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N68","v":0},null,null,0,0]
[null,8,1950,"Power Operated Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H69","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M69","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N69","v":0},null,null,0,0]
[null,8,1955,"Communications Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H70","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M70","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N70","v":0},null,null,0,0]
[null,8,1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H71","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M71","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N71","v":0},null,null,0,0]
[null,8,1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H72","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M72","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N72","v":0},null,null,0,0]
[null,47,1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H73","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M73","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N73","v":0},null,null,0,0]
[null,47,1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H74","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M74","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N74","v":0},null,null,0,0]
[null,47,1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H75","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M75","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N75","v":0},null,null,0,0]
[null,47,1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H76","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M76","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N76","v":0},null,null,0,0]
[null,47,1990,"Other Tangible Property",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H77","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M77","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N77","v":0},null,null,0,0]
[null,null,1995,"Contributions & Grants - O/H Conductor",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H78","v":-2000},null,null,-2000,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M78","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N78","v":16.670000000000002},33.33,null,50,-1950]
[null,null,1995,"Contributions & Grants - Poles",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H79","v":-15100},null,null,-15100,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M79","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N79","v":167.78},335.56,null,503.34000000000003,-14596.66]
[null,null,1995,"Contributions & Grants - Transformers",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H80","v":-7500},null,null,-7500,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M80","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N80","v":93.75},187.5,null,281.25,-7218.75]
[null,null,2440,"Deferred Revenue5",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H81","v":0},null,null,null,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M81","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N81","v":0},null,null,{"$f":"SUM(J81:L81)","v":0}]
[null,null,null,null,null,null,null,0,null,null,null,null,0,{"$f":"H82+M82","v":0}]
[null,null,null,"Sub-Total",{"$f":"SUM(E17:E82)","v":13955349.67},{"$f":"SUM(F17:F82)","v":357635.86},{"$f":"SUM(G17:G82)","v":-59793.31},{"$f":"SUM(H17:H82)","v":14253192.220000001},null,{"$f":"SUM(J17:J82)","v":-9149451.1099999994},{"$f":"SUM(K17:K82)","v":-210849.52000000005},{"$f":"SUM(L17:L82)","v":43955.15},{"$f":"SUM(M17:M82)","v":-9316345.4799999986},{"$f":"SUM(N17:N82)","v":4936846.7399999993}]
[null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"E84+F84+G84","v":0},null,null,null,null,{"$f":"J84+K84+L84","v":0},{"$f":"H84+M84","v":0}]
[null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,{"$f":"J85+K85+L85","v":0},{"$f":"H85+M85","v":0}]
[null,null,null,"Total PP&E",{"$f":"SUM(E83:E85)","v":13955349.67},{"$f":"SUM(F83:F85)","v":357635.86},-59793.31,14253192.220000001,null,{"$f":"SUM(J83:J85)","v":-9149451.1099999994},-210849.52000000005,43955.15,-9316345.4799999986,{"$f":"SUM(N83:N85)","v":4936846.7399999993}]
[null,null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,null,"Total",null,null,null,null,null,null,{"$f":"SUM(K86:K86)","v":-210849.52000000005}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,10,null,"Transportation",null,null,null,null,null,"Transportation"]
[null,8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K88-L91-L92","v":-210849.52000000005}]
[]
[null,"Originally hydro distribution assets were added to Class 1 for tax purposes. This was changed a few years ago and all new additions are now in Class 47."]
[]
[null,"Notes:"]
[]
[null,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."]
[]
[]
[null,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)."]
[]
[]
[null,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."]
[]
[null,4,"The additions column (E) must not include construction work in progress (CWIP)."]
[]
[null,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.  "]
[]
[null,6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2015 NewCGAAP","index":23,"n_rows":112,"n_cols":15,"rows_kept":112,"cut":false,"hidden":false,"merged":[[102,2,103,14],[105,2,105,14],[111,2,112,14],[8,1,8,14],[9,1,9,14],[14,4,14,7],[87,3,87,9],[88,3,88,9],[99,2,100,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-BA"]
[null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,null,"Accounting Standard","CGAAP","New CGAAP"]
[null,null,null,null,null,"Year ",2015]
[]
["RHI","OEB",null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance ","Additions","Disposals","Adj","Closing Balance","Net Book Value"]
[12,12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H17","v":120704.76},39416.67,null,{"$f":"E17+F17+G17","v":160121.43},null,{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M17","v":-120060.26000000001},-4586.17,null,null,{"$f":"SUM(J17:M17)","v":-124646.43000000001},{"$f":"H17+N17","v":35474.999999999985}]
["CEC","CEC",1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H18","v":23980.67},4320.68,null,{"$f":"E18+F18+G18","v":28301.35},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M18","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M18","v":-18743.660000000003},-498.35,null,null,-19242.010000000002,9059.3399999999965]
["N/A","N/A",1805,"Land",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H19","v":22895.33},null,null,{"$f":"E19+F19+G19","v":22895.33},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M19","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M19","v":0},null,null,null,0,22895.33]
[1,47,1808,"Buildings - Brick",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H20","v":157537.54},null,null,{"$f":"E20+F20+G20","v":157537.54},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M20","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M20","v":-82691.98000000001},-2895.83,null,null,-85587.810000000012,71949.73]
[1,47,1808,"Buildings - Other",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H21","v":40145.019999999997},null,null,40145.019999999997,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M21","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M21","v":-13487.04},-781.44,null,null,-14268.480000000001,25876.539999999994]
[1,47,1808,"Building - Opeongo Rd",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H22","v":4151.7700000000004},null,null,4151.7700000000004,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M22","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M22","v":-4151.7700000000004},null,null,null,-4151.7700000000004,0]
[null,13,1810,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H23","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M23","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M23","v":0},null,null,null,0,0]
[null,47,1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H24","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M24","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M24","v":0},null,null,null,0,0]
["1/47",47,1820,"Transmission Lines",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H25","v":9091.8799999999992},null,null,9091.8799999999992,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M25","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M25","v":-9091.8799999999992},null,null,null,-9091.8799999999992,0]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 1 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H26","v":9863.43},null,null,9863.43,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M26","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M26","v":-6119.1},-156.29,null,6.56,-6268.83,3594.6000000000004]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 1 - Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H27","v":114067.71},null,null,114067.71,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M27","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M27","v":-70274.44},-1580.19,null,57.03,-71797.600000000006,42270.11]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 1 - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H28","v":105679.57},null,null,105679.57,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M28","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M28","v":-64798.619999999995},-1320.11,null,42.42,-66076.31,39603.260000000009]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H29","v":23105.200000000001},null,null,23105.200000000001,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M29","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M29","v":-10061.950000000001},-544.41,null,23,-10583.36,12521.84]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Electrics Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H30","v":14283.22},null,null,14283.22,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M30","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M30","v":-6220.119999999999},-336.55,null,13.98,-6542.69,7740.53]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H31","v":171398.59},null,null,171398.59,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M31","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M31","v":-74641.37999999999},-4038.56,null,167.93,-78512.009999999995,92886.58]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H32","v":119250.57},null,null,119250.57,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M32","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M32","v":-49929.13},-1874.92,null,50.5,-51753.549999999996,67497.020000000019]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 3 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H33","v":4400.92},null,null,4400.92,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M33","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M33","v":-2129.35},-94.81,null,3.7,-2220.46,2180.46]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 3 - Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H34","v":263355.69},null,null,263355.69,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M34","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M34","v":-124106.69},-4129.5200000000004,null,122.84,-128113.37000000001,135242.32]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 3 - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H35","v":92793.31},null,null,92793.31,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M35","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M35","v":-44451.28},-1792.9,null,{"$f":"66.53","v":66.53},-46177.65,46615.659999999996]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H36","v":8453.24},null,null,8453.24,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M36","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M36","v":-8230.66},-9.2899999999999991,null,0.56999999999999995,-8239.380000000001,213.85999999999876]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4  - Misc Bldg Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H37","v":1438.85},null,null,1438.85,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M37","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M37","v":-1400.9700000000003},-1.58,null,0.65,-1401.9,36.949999999999818]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Electrics Equip",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H38","v":4265.16},null,null,4265.16,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M38","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M38","v":-4152.8500000000004},-4.6900000000000004,null,null,-4157.54,107.61999999999989]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H39","v":48818.13},null,null,48818.13,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M39","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M39","v":-47532.659999999996},-53.65,null,1.7,-47584.61,1233.5199999999968]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H40","v":35971.25},null,null,35971.25,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M40","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M40","v":-35024.759999999995},-39.53,null,1.61,-35062.679999999993,908.57000000000698]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H41","v":22167.26},null,null,22167.26,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M41","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M41","v":-17400.490000000002},-198.96,null,8.09,-17591.36,4575.8999999999978]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Misc Bldg Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H42","v":3036.61},null,null,3036.61,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M42","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M42","v":-2383.6299999999997},-27.25,null,1,-2409.8799999999997,626.73000000000047]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Electrics Equip",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H43","v":15083.86},null,null,15083.86,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M43","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M43","v":-11840.29},-135.38,null,5.83,-11969.84,3114.0200000000004]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H44","v":132598.67000000001},null,null,132598.67000000001,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M44","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M44","v":-104085.15000000001},-1190.1300000000001,null,49.98,-105225.30000000002,27373.369999999995]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H45","v":89073.91},null,null,89073.91,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M45","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M45","v":-69919.799999999988},-799.48,null,32.96,-70686.319999999978,18387.590000000026]
[null,47,1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H46","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M46","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M46","v":0},null,null,null,0,0]
["1/47",47,1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H47","v":2667473.7600000002},182603.16,-8564,2841512.9200000004,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M47","v":19273},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M47","v":-1350230.58},-42349.1,340,1770,-1390469.6800000002,1451043.2400000002]
["1/47",47,1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H48","v":4128084.0999999992},68145.86,-207.16,4196022.7999999989,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M48","v":7718},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M48","v":-2640218.7499999995},-35320.19,9.42,87.21,-2675442.3099999996,1520580.4899999993]
["1/47",47,1840,"Underground Conduit",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H49","v":77704.91},null,null,77704.91,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M49","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M49","v":-24020.34},-1310.6300000000001,null,25.37,-25305.600000000002,{"$f":"H49+N49","v":52399.31}]
["1/47",47,1845,"Underground Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H50","v":522896.31},null,null,522896.31,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M50","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M50","v":-184423.83000000002},-8496.08,null,205.86,-192714.05000000002,330182.26]
["1/47",47,1850,"Line Transformers",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H51","v":1686315.8999999997},62246.07,-1363.76,1747198.2099999997,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M51","v":6966},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M51","v":-1232473.54},-18807,90.19,1300.79,-1249889.56,497308.64999999967]
["1/47",47,1855,"Sevices - Overhead",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H52","v":1425201.2000000002},3838.97,-815.28,1428224.8900000001,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M52","v":6581},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M52","v":-1119104.56},-11174.2,30.01,477.86,-1129770.8899999999,298454.00000000023]
["1/47",47,1855,"Services - Underground",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H53","v":149972.19},6567.96,-656,155884.15,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M53","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M53","v":-66141.780000000013},-3267.88,30,170.97,-69208.690000000017,86675.459999999977]
["1/47",47,1860,"Meters",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H54","v":594329.39},null,null,594329.39,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M54","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M54","v":-497262.28},-12796.98,null,null,-510059.26,84270.13]
[47,47,1860,"Meters (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H55","v":24769},1884.18,null,26653.18,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M55","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M55","v":-1791.68},-1714.08,null,null,-3505.76,23147.42]
[null,"N/A",1905,"Land",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H56","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M56","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M56","v":0},null,null,null,0,0]
[null,47,1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H57","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M57","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M57","v":0},null,null,null,0,0]
[null,13,1910,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H58","v":0},116088.07,null,116088.07,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M58","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M58","v":0},-5804.41,null,null,-5804.41,110283.66]
[8,8,1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H59","v":30841.31},21604.43,null,52445.740000000005,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M59","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M59","v":-30841.31},-1080.22,null,null,-31921.530000000002,20524.210000000003]
[null,8,1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H60","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M60","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M60","v":0},null,null,null,0,0]
[10,10,1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H61","v":101061.15},1917.99,null,102979.14,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M61","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M61","v":-92370.310000000012},-3065.07,null,null,-95435.380000000019,7543.7599999999802]
[null,45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H62","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M62","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M62","v":0},null,null,null,0,0]
[null,45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H63","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M63","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M63","v":0},null,null,null,0,0]
[10,10,1930,"Transportation Equipment >3 ton",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H64","v":860720.91},null,null,860720.91,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M64","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M64","v":-773132.79999999993},-37512.199999999997,null,null,-810644.99999999988,50075.910000000149]
[10,10,1930,"Transportation Equipment <3 ton",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H65","v":160397.20000000001},null,null,160397.20000000001,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M65","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M65","v":-115445.52},-14301.64,null,null,-129747.16,30650.040000000008]
[8,8,1935,"Stores Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H66","v":3559.1},1731.25,null,5290.35,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M66","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M66","v":-3559.1},-86.57,null,null,-3645.67,1644.6800000000003]
[8,8,1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H67","v":186853.67},625.08000000000004,null,187478.75,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M67","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M67","v":-183233.78000000006},-1415.69,null,null,-184649.47000000006,2829.2799999999406]
[null,8,1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H68","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M68","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M68","v":0},null,null,null,0,0]
[null,8,1950,"Power Operated Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H69","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M69","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M69","v":0},null,null,null,0,0]
[null,8,1955,"Communications Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H70","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M70","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M70","v":0},null,null,null,0,0]
[null,8,1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H71","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M71","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M71","v":0},null,null,null,0,0]
[null,8,1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H72","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M72","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M72","v":0},null,null,null,0,0]
[null,47,1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H73","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M73","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M73","v":0},null,null,null,0,0]
[null,47,1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H74","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M74","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M74","v":0},null,null,null,0,0]
[null,47,1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H75","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M75","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M75","v":0},null,null,null,0,0]
[null,47,1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H76","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M76","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M76","v":0},null,null,null,0,0]
[null,47,1990,"Other Tangible Property",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H77","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M77","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M77","v":0},null,null,null,0,0]
[null,null,2440,"Contributions & Grants - O/H Conductor",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H78","v":-2000},null,null,-2000,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M78","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M78","v":50},33,null,null,83,-1917]
[null,null,2440,"Contributions & Grants - Poles",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H79","v":-15100},-4451.7,null,-19551.7,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M79","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M79","v":503.34000000000003},385.03,null,null,888.37,-18663.330000000002]
[null,null,2440,"Contributions & Grants - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H80","v":-7500},-11930.09,null,-19430.09,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M80","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M80","v":281.25},336.63,null,null,617.88,-18812.21]
[null,null,2440,"Contributions & Grants - Meters",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H81","v":0},-1884.18,null,{"$f":"E81+F81+G81","v":-1884.18},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M81","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M81","v":0},62.81,null,null,{"$f":"SUM(J81:M81)","v":62.81},{"$f":"H81+N81","v":-1821.3700000000001}]
[null,null,2440,"Deferred Revenue5",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H81","v":0},null,null,null,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M81","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M82","v":0},null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,null,0,{"$f":"H83+N83","v":0}]
[null,null,null,"Sub-Total",{"$f":"SUM(E17:E83)","v":14253192.220000001},{"$f":"SUM(F17:F83)","v":492724.39999999997},{"$f":"SUM(G17:G83)","v":-11606.2},{"$f":"SUM(H17:H83)","v":14734310.420000002},null,{"$f":"SUM(J17:J83)","v":-9316345.4799999986},-224774.46000000005,499.62,4694.9400000000005,-9535925.379999999,5198385.0399999991]
[null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"E85+F85+G85","v":0},null,null,null,null,null,{"$f":"J85+K85+L85","v":0},{"$f":"H85+N85","v":0}]
[null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,null,{"$f":"J86+K86+L86","v":0},{"$f":"H86+N86","v":0}]
[null,null,null,"Total PP&E",{"$f":"SUM(E84:E86)","v":14253192.220000001},{"$f":"SUM(F84:F86)","v":492724.39999999997},-11606.2,14734310.420000002,null,{"$f":"SUM(J84:J86)","v":-9316345.4799999986},-224774.46000000005,499.62,4694.9400000000005,-9535925.379999999,{"$f":"SUM(O84:O86)","v":5198385.0399999991}]
[null,null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,null,"Total",null,null,null,null,null,null,{"$f":"SUM(K87:K87)","v":-224774.46000000005}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,10,null,"Transportation",null,null,null,null,null,"Transportation"]
[null,8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K89-L92-L93","v":-224774.46000000005}]
[]
[null,"Originally hydro distribution assets were added to Class 1 for tax purposes. This was changed a few years ago and all new additions are now in Class 47."]
[]
[null,"Notes:"]
[]
[null,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."]
[]
[]
[null,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)."]
[]
[]
[null,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."]
[]
[null,4,"The additions column (E) must not include construction work in progress (CWIP)."]
[]
[null,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.  "]
[]
[null,6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2014 MIFRS-","index":24,"n_rows":111,"n_cols":14,"rows_kept":111,"cut":false,"hidden":false,"merged":[[101,2,102,13],[104,2,104,13],[110,2,111,13],[8,1,8,13],[9,1,9,13],[14,4,14,7],[86,3,86,9],[87,3,87,9],[98,2,99,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-BA"]
[null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,null,"Accounting Standard","MIFRS","MIFRS"]
[null,null,null,null,null,"Year ",2014]
[]
["RHI","OEB",null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance with ADJ","Additions","Disposals","Closing Balance","Net Book Value"]
[12,12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H17","v":120704.76},null,null,{"$f":"E17+F17+G17","v":120704.76},null,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N17","v":-118771.26000000001},-1289,null,{"$f":"SUM(J17:L17)","v":-120060.26000000001},{"$f":"H17+M17","v":644.49999999998545}]
["CEC","CEC",1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H18","v":23980.67},null,null,{"$f":"E18+F18+G18","v":23980.67},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M18","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N18","v":-18353.330000000002},-390.33,null,-18743.660000000003,5237.0099999999948]
["N/A","N/A",1805,"Land",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H19","v":22895.33},null,null,{"$f":"E19+F19+G19","v":22895.33},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M19","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N19","v":0},null,null,0,22895.33]
[1,47,1808,"Buildings - Brick",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H20","v":157537.54},null,null,{"$f":"E20+F20+G20","v":157537.54},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M20","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N20","v":-79796.150000000009},-2895.83,null,-82691.98000000001,74845.56]
[1,47,1808,"Buildings - Other",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H21","v":40145.019999999997},null,null,40145.019999999997,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M21","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N21","v":-12705.6},-781.44,null,-13487.04,26657.979999999996]
[1,47,1808,"Building - Opeongo Rd",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H22","v":4151.7700000000004},null,null,4151.7700000000004,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M22","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N22","v":-4151.7700000000004},null,null,-4151.7700000000004,0]
[null,13,1810,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H23","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M23","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N23","v":0},null,null,0,0]
[null,47,1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H24","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M24","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N24","v":0},null,null,0,0]
["1/47",47,1820,"Transmission Lines",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H25","v":9091.8799999999992},null,null,9091.8799999999992,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M25","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N25","v":-9091.8799999999992},null,null,-9091.8799999999992,0]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 1 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H26","v":9863.43},null,null,9863.43,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M26","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N26","v":-5956.3},-162.80000000000001,null,-6119.1,3744.33]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 1 - Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H27","v":114067.71},null,null,114067.71,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M27","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N27","v":-68637.31},-1637.13,null,-70274.44,43793.270000000004]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 1 - Transformers",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H28","v":105679.57},null,null,105679.57,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M28","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N28","v":-63435.92},-1362.7,null,-64798.619999999995,40880.950000000012]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H29","v":23105.200000000001},null,null,23105.200000000001,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M29","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N29","v":-9494.85},-567.1,null,-10061.950000000001,13043.25]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Electrics Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H30","v":14283.22},null,null,14283.22,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M30","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N30","v":-5869.5499999999993},-350.57,null,-6220.119999999999,8063.1]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H31","v":171398.59},null,null,171398.59,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M31","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N31","v":-70434.539999999994},-4206.84,null,-74641.37999999999,96757.21]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Transformers",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H32","v":119250.57},null,null,119250.57,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M32","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N32","v":-48003.53},-1925.6,null,-49929.13,69321.440000000002]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 3 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H33","v":4400.92},null,null,4400.92,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M33","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N33","v":-2030.59},-98.76,null,-2129.35,2271.5700000000002]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 3 - Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H34","v":263355.69},null,null,263355.69,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M34","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N34","v":-119854.81},-4251.88,null,-124106.69,139249]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 3 - Transformers",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H35","v":92793.31},null,null,92793.31,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M35","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N35","v":-42591.97},-1859.31,null,-44451.28,48342.03]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H36","v":8453.24},null,null,8453.24,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M36","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N36","v":-8220.98},-9.68,null,-8230.66,222.57999999999993]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4  - Misc Bldg Infrastructure",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H37","v":1438.85},null,null,1438.85,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M37","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N37","v":-1399.3200000000002},-1.65,null,-1400.9700000000003,37.879999999999654]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Electrics Equip",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H38","v":4265.16},null,null,4265.16,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M38","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N38","v":-4147.97},-4.88,null,-4152.8500000000004,112.30999999999949]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H39","v":48818.13},null,null,48818.13,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M39","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N39","v":-47476.77},-55.89,null,-47532.659999999996,1285.4700000000012]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Transformers",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H40","v":35971.25},null,null,35971.25,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M40","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N40","v":-34982.879999999997},-41.88,null,-35024.759999999995,946.49000000000524]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H41","v":22167.26},null,null,22167.26,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M41","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N41","v":-17193.240000000002},-207.25,null,-17400.490000000002,4766.7699999999968]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Misc Bldg Infrastructure",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H42","v":3036.61},null,null,3036.61,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M42","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N42","v":-2355.2399999999998},-28.39,null,-2383.6299999999997,652.98000000000047]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Electrics Equip",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H43","v":15083.86},null,null,15083.86,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M43","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N43","v":-11699.26},-141.03,null,-11840.29,3243.5699999999997]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H44","v":132598.67000000001},null,null,132598.67000000001,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M44","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N44","v":-102845.43000000001},-1239.72,null,-104085.15000000001,28513.520000000004]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Transformers",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H45","v":89073.91},null,null,89073.91,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M45","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N45","v":-69087.009999999995},-832.79,null,-69919.799999999988,19154.110000000015]
[null,47,1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H46","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M46","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N46","v":0},null,null,0,0]
["1/47",47,1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H47","v":2571042.89},127369.87,-30939,2667473.7600000002,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M47","v":19273},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N47","v":-1332135.8},-40716.78,22622,-1350230.58,1317243.1800000002]
["1/47",47,1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H48","v":4028206.9899999993},114905.11,-15028,4128084.0999999992,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M48","v":7718},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N48","v":-2615565.1599999997},-34120.589999999997,9467,-2640218.7499999995,1487865.3499999996]
["1/47",47,1840,"Underground Conduit",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H49","v":67590.83},10114.08,null,77704.91,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M49","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N49","v":-22783.77},-1236.57,null,{"$f":"SUM(J49:L49)","v":-24020.34},53684.570000000007]
["1/47",47,1845,"Underground Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H50","v":498179.6},24716.71,null,522896.31,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M50","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N50","v":-175963.83000000002},-8460,null,-184423.83000000002,338472.48]
["1/47",47,1850,"Line Transformers",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H51","v":1663239.2499999998},28522.73,-5446.08,1686315.8999999997,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M51","v":6966},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N51","v":-1218656.99},-19034.939999999999,5218.3900000000003,-1232473.54,453842.35999999964]
["1/47",47,1855,"Sevices - Overhead",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H52","v":1423773.09},9808.34,-8380.23,1425201.2000000002,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M52","v":6581},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N52","v":-1114247.8400000001},-11504.48,6647.76,-1119104.56,306096.64000000013]
["1/47",47,1855,"Services - Underground",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H53","v":145232.82},4739.37,null,149972.19,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M53","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N53","v":-62812.250000000007},-3329.53,null,-66141.780000000013,83830.409999999989]
["1/47",47,1860,"Meters",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H54","v":594329.39},null,null,594329.39,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M54","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N54","v":-483894.5},-13367.78,null,-497262.28,97067.109999999986]
[47,47,1860,"Meters (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H55","v":14490.6},10278.4,null,24769,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M55","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N55","v":-483.02},-1308.6600000000001,null,-1791.68,22977.32]
[null,"N/A",1905,"Land",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H56","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M56","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N56","v":0},null,null,0,0]
[null,47,1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H57","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M57","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N57","v":0},null,null,0,0]
[null,13,1910,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H58","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M58","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N58","v":0},null,null,0,0]
[8,8,1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H59","v":30841.31},null,null,30841.31,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M59","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N59","v":-30841.31},null,null,-30841.31,0]
[null,8,1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H60","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M60","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N60","v":0},null,null,0,0]
[10,10,1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H61","v":95623.9},5437.25,null,101061.15,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M61","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N61","v":-89595.940000000017},-2774.37,null,-92370.310000000012,8690.839999999982]
[null,45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H62","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M62","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N62","v":0},null,null,0,0]
[null,45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H63","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M63","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N63","v":0},null,null,0,0]
[10,10,1930,"Transportation Equipment >3 ton",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H64","v":860720.91},null,null,860720.91,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M64","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N64","v":-735620.6},-37512.199999999997,null,-773132.79999999993,87588.110000000102]
[10,10,1930,"Transportation Equipment <3 ton",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H65","v":138653.20000000001},21744,null,160397.20000000001,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M65","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N65","v":-103318.28},-12127.24,null,-115445.52,44951.680000000008]
[8,8,1935,"Stores Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H66","v":3559.1},null,null,3559.1,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M66","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N66","v":-3559.1},null,null,-3559.1,0]
[8,8,1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H67","v":186853.67},null,null,186853.67,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M67","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N67","v":-181663.46000000005},-1570.32,null,-183233.78000000006,3619.8899999999558]
[null,8,1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H68","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M68","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N68","v":0},null,null,0,0]
[null,8,1950,"Power Operated Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H69","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M69","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N69","v":0},null,null,0,0]
[null,8,1955,"Communications Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H70","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M70","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N70","v":0},null,null,0,0]
[null,8,1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H71","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M71","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N71","v":0},null,null,0,0]
[null,8,1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H72","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M72","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N72","v":0},null,null,0,0]
[null,47,1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H73","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M73","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N73","v":0},null,null,0,0]
[null,47,1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H74","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M74","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N74","v":0},null,null,0,0]
[null,47,1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H75","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M75","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N75","v":0},null,null,0,0]
[null,47,1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H76","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M76","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N76","v":0},null,null,0,0]
[null,47,1990,"Other Tangible Property",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H77","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M77","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N77","v":0},null,null,0,0]
[null,null,1995,"Contributions & Grants - O/H Conductor",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H78","v":-2000},null,null,-2000,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M78","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N78","v":16.670000000000002},33.33,null,50,-1950]
[null,null,1995,"Contributions & Grants - Poles",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H79","v":-15100},null,null,-15100,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M79","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N79","v":167.78},335.56,null,503.34000000000003,-14596.66]
[null,null,1995,"Contributions & Grants - Transformers",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H80","v":-7500},null,null,-7500,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M80","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N80","v":93.75},187.5,null,281.25,-7218.75]
[null,null,2440,"Deferred Revenue5",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!H81","v":0},null,null,null,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M81","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!N81","v":0},null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0,{"$f":"H82+M82","v":0}]
[null,null,null,"Sub-Total",{"$f":"SUM(E17:E82)","v":13955349.67},{"$f":"SUM(F17:F82)","v":357635.86},{"$f":"SUM(G17:G82)","v":-59793.31},{"$f":"SUM(H17:H82)","v":14253192.220000001},null,{"$f":"SUM(J17:J82)","v":-9149451.1099999994},{"$f":"SUM(K17:K82)","v":-210849.52000000005},{"$f":"SUM(L17:L82)","v":43955.15},{"$f":"SUM(M17:M82)","v":-9316345.4799999986},{"$f":"SUM(N17:N82)","v":4936846.7399999993}]
[null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"E84+F84+G84","v":0},null,null,null,null,{"$f":"J84+K84+L84","v":0},{"$f":"H84+M84","v":0}]
[null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,{"$f":"J85+K85+L85","v":0},{"$f":"H85+M85","v":0}]
[null,null,null,"Total PP&E",{"$f":"SUM(E83:E85)","v":13955349.67},{"$f":"SUM(F83:F85)","v":357635.86},-59793.31,14253192.220000001,null,{"$f":"SUM(J83:J85)","v":-9149451.1099999994},-210849.52000000005,43955.15,-9316345.4799999986,{"$f":"SUM(N83:N85)","v":4936846.7399999993}]
[null,null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,null,"Total",null,null,null,null,null,null,{"$f":"SUM(K86:K86)","v":-210849.52000000005}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,10,null,"Transportation",null,null,null,null,null,"Transportation"]
[null,8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K88-L91-L92","v":-210849.52000000005}]
[]
[null,"Originally hydro distribution assets were added to Class 1 for tax purposes. This was changed a few years ago and all new additions are now in Class 47."]
[]
[null,"Notes:"]
[]
[null,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."]
[]
[]
[null,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)."]
[]
[]
[null,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."]
[]
[null,4,"The additions column (E) must not include construction work in progress (CWIP)."]
[]
[null,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.  "]
[]
[null,6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2015 MIFRS","index":25,"n_rows":112,"n_cols":15,"rows_kept":112,"cut":false,"hidden":false,"merged":[[102,2,103,14],[105,2,105,14],[111,2,112,14],[8,1,8,14],[9,1,9,14],[14,4,14,7],[87,3,87,9],[88,3,88,9],[99,2,100,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-BA"]
[null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,null,"Year ",2015]
[]
["RHI","OEB",null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance ","Additions","Disposals","Adj","Closing Balance","Net Book Value"]
[12,12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H17","v":120704.76},39416.67,null,{"$f":"E17+F17+G17","v":160121.43},null,{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M17","v":-120060.26000000001},-4586.17,null,null,{"$f":"SUM(J17:M17)","v":-124646.43000000001},{"$f":"H17+N17","v":35474.999999999985}]
["CEC","CEC",1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H18","v":23980.67},4320.68,null,{"$f":"E18+F18+G18","v":28301.35},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M18","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M18","v":-18743.660000000003},-498.35,null,null,-19242.010000000002,9059.3399999999965]
["N/A","N/A",1805,"Land",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H19","v":22895.33},null,null,{"$f":"E19+F19+G19","v":22895.33},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M19","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M19","v":0},null,null,null,0,22895.33]
[1,47,1808,"Buildings - Brick",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H20","v":157537.54},null,null,{"$f":"E20+F20+G20","v":157537.54},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M20","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M20","v":-82691.98000000001},-2895.83,null,null,-85587.810000000012,71949.73]
[1,47,1808,"Buildings - Other",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H21","v":40145.019999999997},null,null,40145.019999999997,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M21","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M21","v":-13487.04},-781.44,null,null,-14268.480000000001,25876.539999999994]
[1,47,1808,"Building - Opeongo Rd",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H22","v":4151.7700000000004},null,null,4151.7700000000004,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M22","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M22","v":-4151.7700000000004},null,null,null,-4151.7700000000004,0]
[null,13,1810,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H23","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M23","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M23","v":0},null,null,null,0,0]
[null,47,1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H24","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M24","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M24","v":0},null,null,null,0,0]
["1/47",47,1820,"Transmission Lines",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H25","v":9091.8799999999992},null,null,9091.8799999999992,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M25","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M25","v":-9091.8799999999992},null,null,null,-9091.8799999999992,0]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 1 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H26","v":9863.43},null,null,9863.43,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M26","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M26","v":-6119.1},-156.29,null,6.56,-6268.83,3594.6000000000004]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 1 - Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H27","v":114067.71},null,null,114067.71,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M27","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M27","v":-70274.44},-1580.19,null,57.03,-71797.600000000006,42270.11]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 1 - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H28","v":105679.57},null,null,105679.57,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M28","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M28","v":-64798.619999999995},-1320.11,null,42.42,-66076.31,39603.260000000009]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H29","v":23105.200000000001},null,null,23105.200000000001,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M29","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M29","v":-10061.950000000001},-544.41,null,23,-10583.36,12521.84]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Electrics Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H30","v":14283.22},null,null,14283.22,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M30","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M30","v":-6220.119999999999},-336.55,null,13.98,-6542.69,7740.53]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H31","v":171398.59},null,null,171398.59,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M31","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M31","v":-74641.37999999999},-4038.56,null,167.93,-78512.009999999995,92886.58]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H32","v":119250.57},null,null,119250.57,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M32","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M32","v":-49929.13},-1874.92,null,50.5,-51753.549999999996,67497.020000000019]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 3 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H33","v":4400.92},null,null,4400.92,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M33","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M33","v":-2129.35},-94.81,null,3.7,-2220.46,2180.46]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 3 - Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H34","v":263355.69},null,null,263355.69,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M34","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M34","v":-124106.69},-4129.5200000000004,null,122.84,-128113.37000000001,135242.32]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 3 - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H35","v":92793.31},null,null,92793.31,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M35","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M35","v":-44451.28},-1792.9,null,{"$f":"66.53","v":66.53},-46177.65,46615.659999999996]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H36","v":8453.24},null,null,8453.24,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M36","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M36","v":-8230.66},-9.2899999999999991,null,0.56999999999999995,-8239.380000000001,213.85999999999876]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4  - Misc Bldg Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H37","v":1438.85},null,null,1438.85,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M37","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M37","v":-1400.9700000000003},-1.58,null,0.65,-1401.9,36.949999999999818]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Electrics Equip",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H38","v":4265.16},null,null,4265.16,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M38","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M38","v":-4152.8500000000004},-4.6900000000000004,null,null,-4157.54,107.61999999999989]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H39","v":48818.13},null,null,48818.13,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M39","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M39","v":-47532.659999999996},-53.65,null,1.7,-47584.61,1233.5199999999968]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H40","v":35971.25},null,null,35971.25,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M40","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M40","v":-35024.759999999995},-39.53,null,1.61,-35062.679999999993,908.57000000000698]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H41","v":22167.26},null,null,22167.26,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M41","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M41","v":-17400.490000000002},-198.96,null,8.09,-17591.36,4575.8999999999978]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Misc Bldg Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H42","v":3036.61},null,null,3036.61,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M42","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M42","v":-2383.6299999999997},-27.25,null,1,-2409.8799999999997,626.73000000000047]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Electrics Equip",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H43","v":15083.86},null,null,15083.86,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M43","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M43","v":-11840.29},-135.38,null,5.83,-11969.84,3114.0200000000004]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H44","v":132598.67000000001},null,null,132598.67000000001,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M44","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M44","v":-104085.15000000001},-1190.1300000000001,null,49.98,-105225.30000000002,27373.369999999995]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H45","v":89073.91},null,null,89073.91,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M45","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M45","v":-69919.799999999988},-799.48,null,32.96,-70686.319999999978,18387.590000000026]
[null,47,1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H46","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M46","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M46","v":0},null,null,null,0,0]
["1/47",47,1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H47","v":2667473.7600000002},182603.16,-8564,2841512.9200000004,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M47","v":19273},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M47","v":-1350230.58},-42349.1,340,1770,-1390469.6800000002,1451043.2400000002]
["1/47",47,1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H48","v":4128084.0999999992},68145.86,-207.16,4196022.7999999989,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M48","v":7718},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M48","v":-2640218.7499999995},-35320.19,9.42,87.21,-2675442.3099999996,1520580.4899999993]
["1/47",47,1840,"Underground Conduit",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H49","v":77704.91},null,null,77704.91,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M49","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M49","v":-24020.34},-1310.6300000000001,null,25.37,-25305.600000000002,52399.31]
["1/47",47,1845,"Underground Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H50","v":522896.31},null,null,522896.31,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M50","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M50","v":-184423.83000000002},-8496.08,null,205.86,-192714.05000000002,330182.26]
["1/47",47,1850,"Line Transformers",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H51","v":1686315.8999999997},62246.07,-1363.76,1747198.2099999997,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M51","v":6966},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M51","v":-1232473.54},-18807,90.19,1300.79,-1249889.56,497308.64999999967]
["1/47",47,1855,"Sevices - Overhead",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H52","v":1425201.2000000002},3838.97,-815.28,1428224.8900000001,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M52","v":6581},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M52","v":-1119104.56},-11174.2,30.01,477.86,-1129770.8899999999,298454.00000000023]
["1/47",47,1855,"Services - Underground",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H53","v":149972.19},6567.96,-656,155884.15,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M53","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M53","v":-66141.780000000013},-3267.88,30,170.97,-69208.690000000017,86675.459999999977]
["1/47",47,1860,"Meters",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H54","v":594329.39},null,null,594329.39,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M54","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M54","v":-497262.28},-12796.98,null,null,-510059.26,84270.13]
[47,47,1860,"Meters (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H55","v":24769},1884.18,null,26653.18,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M55","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M55","v":-1791.68},-1714.08,null,null,-3505.76,23147.42]
[null,"N/A",1905,"Land",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H56","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M56","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M56","v":0},null,null,null,0,0]
[null,47,1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H57","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M57","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M57","v":0},null,null,null,0,0]
[null,13,1910,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H58","v":0},116088.07,null,116088.07,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M58","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M58","v":0},-5804.41,null,null,-5804.41,110283.66]
[8,8,1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H59","v":30841.31},21604.43,null,52445.740000000005,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M59","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M59","v":-30841.31},-1080.22,null,null,-31921.530000000002,20524.210000000003]
[null,8,1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H60","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M60","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M60","v":0},null,null,null,0,0]
[10,10,1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H61","v":101061.15},1917.99,null,102979.14,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M61","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M61","v":-92370.310000000012},-3065.07,null,null,-95435.380000000019,7543.7599999999802]
[null,45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H62","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M62","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M62","v":0},null,null,null,0,0]
[null,45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H63","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M63","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M63","v":0},null,null,null,0,0]
[10,10,1930,"Transportation Equipment >3 ton",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H64","v":860720.91},null,null,860720.91,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M64","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M64","v":-773132.79999999993},-37512.199999999997,null,null,-810644.99999999988,50075.910000000149]
[10,10,1930,"Transportation Equipment <3 ton",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H65","v":160397.20000000001},null,null,160397.20000000001,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M65","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M65","v":-115445.52},-14301.64,null,null,-129747.16,30650.040000000008]
[8,8,1935,"Stores Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H66","v":3559.1},1731.25,null,5290.35,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M66","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M66","v":-3559.1},-86.57,null,null,-3645.67,1644.6800000000003]
[8,8,1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H67","v":186853.67},625.08000000000004,null,187478.75,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M67","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M67","v":-183233.78000000006},-1415.69,null,null,-184649.47000000006,2829.2799999999406]
[null,8,1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H68","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M68","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M68","v":0},null,null,null,0,0]
[null,8,1950,"Power Operated Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H69","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M69","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M69","v":0},null,null,null,0,0]
[null,8,1955,"Communications Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H70","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M70","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M70","v":0},null,null,null,0,0]
[null,8,1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H71","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M71","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M71","v":0},null,null,null,0,0]
[null,8,1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H72","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M72","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M72","v":0},null,null,null,0,0]
[null,47,1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H73","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M73","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M73","v":0},null,null,null,0,0]
[null,47,1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H74","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M74","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M74","v":0},null,null,null,0,0]
[null,47,1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H75","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M75","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M75","v":0},null,null,null,0,0]
[null,47,1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H76","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M76","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M76","v":0},null,null,null,0,0]
[null,47,1990,"Other Tangible Property",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H77","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M77","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M77","v":0},null,null,null,0,0]
[null,null,2440,"Deferred Revenue - O/H Conductor",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H78","v":-2000},null,null,-2000,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M78","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M78","v":50},33,null,null,83,-1917]
[null,null,2440,"Deferred Revenue - Poles",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H79","v":-15100},-4451.7,null,-19551.7,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M79","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M79","v":503.34000000000003},385.03,null,null,888.37,-18663.330000000002]
[null,null,2440,"Deferred Revenue - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H80","v":-7500},-11930.09,null,-19430.09,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M80","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M80","v":281.25},336.63,null,null,617.88,-18812.21]
[null,null,2440,"Deferred Revenue - Meters",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H81","v":0},-1884.18,null,-1884.18,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M81","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M81","v":0},62.81,null,null,{"$f":"SUM(J81:M81)","v":62.81},{"$f":"H81+N81","v":-1821.3700000000001}]
[null,null,2440,"Deferred Revenue5",{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!H81","v":0},null,null,null,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M81","v":0},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!M82","v":0},null,null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,null,0,{"$f":"H83+N83","v":0}]
[null,null,null,"Sub-Total",{"$f":"SUM(E17:E83)","v":14253192.220000001},{"$f":"SUM(F17:F83)","v":492724.39999999997},{"$f":"SUM(G17:G83)","v":-11606.2},{"$f":"SUM(H17:H83)","v":14734310.420000002},null,{"$f":"SUM(J17:J83)","v":-9316345.4799999986},-224774.46000000005,499.62,4694.9400000000005,-9535925.379999999,5198385.0399999991]
[null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"E85+F85+G85","v":0},null,null,null,null,null,{"$f":"J85+K85+L85","v":0},{"$f":"H85+N85","v":0}]
[null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,null,{"$f":"J86+K86+L86","v":0},{"$f":"H86+N86","v":0}]
[null,null,null,"Total PP&E",{"$f":"SUM(E84:E86)","v":14253192.220000001},{"$f":"SUM(F84:F86)","v":492724.39999999997},-11606.2,14734310.420000002,null,{"$f":"SUM(J84:J86)","v":-9316345.4799999986},-224774.46000000005,499.62,4694.9400000000005,-9535925.379999999,{"$f":"SUM(O84:O86)","v":5198385.0399999991}]
[null,null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,null,"Total",null,null,null,null,null,null,{"$f":"SUM(K87:K87)","v":-224774.46000000005}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,10,null,"Transportation",null,null,null,null,null,"Transportation"]
[null,8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K89-L92-L93","v":-224774.46000000005}]
[]
[null,"Originally hydro distribution assets were added to Class 1 for tax purposes. This was changed a few years ago and all new additions are now in Class 47."]
[]
[null,"Notes:"]
[]
[null,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."]
[]
[]
[null,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)."]
[]
[]
[null,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."]
[]
[null,4,"The additions column (E) must not include construction work in progress (CWIP)."]
[]
[null,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.  "]
[]
[null,6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2016 MIFRS","index":26,"n_rows":112,"n_cols":14,"rows_kept":112,"cut":false,"hidden":false,"merged":[[102,2,103,13],[105,2,105,13],[111,2,112,13],[8,1,8,13],[9,1,9,13],[14,4,14,7],[87,3,87,9],[88,3,88,9],[99,2,100,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-BA"]
[null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,null,"Year ",2016]
[]
["RHI","OEB",null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance ","Additions","Disposals","Closing Balance","Net Book Value"]
[12,12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H17","v":160121.43},null,null,{"$f":"E17+F17+G17","v":160121.43},null,{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N17","v":-124646.43000000001},-7883.33,null,{"$f":"SUM(J17:L17)","v":-132529.76},{"$f":"H17+M17","v":27591.669999999984}]
["CEC","CEC",1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H18","v":28301.35},3000,null,{"$f":"E18+F18+G18","v":31301.35},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M18","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N18","v":-19242.010000000002},-681.36,null,-19923.370000000003,11377.979999999996]
["N/A","N/A",1805,"Land",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H19","v":22895.33},null,null,{"$f":"E19+F19+G19","v":22895.33},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M19","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N19","v":0},null,null,0,22895.33]
[1,47,1808,"Buildings - Brick",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H20","v":157537.54},null,-157537.54,{"$f":"E20+F20+G20","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M20","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N20","v":-85587.810000000012},null,85587.81,0,0]
[1,47,1808,"Buildings - Other",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H21","v":40145.019999999997},null,null,40145.019999999997,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M21","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N21","v":-14268.480000000001},-781.44,null,-15049.920000000002,25095.099999999995]
[1,47,1808,"Building - Opeongo Rd",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H22","v":4151.7700000000004},null,null,4151.7700000000004,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M22","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N22","v":-4151.7700000000004},null,null,-4151.7700000000004,0]
[null,13,1810,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H23","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M23","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N23","v":0},null,null,0,0]
[null,47,1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H24","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M24","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N24","v":0},null,null,0,0]
["1/47",47,1820,"Transmission Lines",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H25","v":9091.8799999999992},null,null,9091.8799999999992,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M25","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N25","v":-9091.8799999999992},null,null,-9091.8799999999992,0]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 1 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H26","v":9863.43},null,null,9863.43,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M26","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N26","v":-6268.83},-156.29,null,-6425.12,3438.3100000000004]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 1 - Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H27","v":114067.71},null,null,114067.71,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M27","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N27","v":-71797.600000000006},-1580.19,null,-73377.790000000008,40689.919999999998]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 1 - Transformers",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H28","v":105679.57},null,null,105679.57,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M28","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N28","v":-66076.31},-1320.11,null,-67396.42,38283.150000000009]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H29","v":23105.200000000001},null,null,23105.200000000001,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M29","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N29","v":-10583.36},-544.41,null,-11127.77,11977.43]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Electrics Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H30","v":14283.22},null,null,14283.22,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M30","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N30","v":-6542.69},-336.55,null,-6879.24,7403.98]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H31","v":171398.59},null,null,171398.59,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M31","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N31","v":-78512.009999999995},-4038.56,null,-82550.569999999992,88848.02]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Transformers",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H32","v":119250.57},null,null,119250.57,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M32","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N32","v":-51753.549999999996},-1874.92,null,-53628.469999999994,65622.100000000006]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 3 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H33","v":4400.92},null,null,4400.92,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M33","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N33","v":-2220.46},-94.81,null,-2315.27,2085.65]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 3 - Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H34","v":263355.69},null,null,263355.69,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M34","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N34","v":-128113.37000000001},-4129.5200000000004,null,-132242.89000000001,131112.79999999999]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 3 - Transformers",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H35","v":92793.31},null,null,92793.31,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M35","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N35","v":-46177.65},-1792.9,null,-47970.55,44822.759999999995]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H36","v":8453.24},null,null,8453.24,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M36","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N36","v":-8239.380000000001},-9.2899999999999991,null,-8248.6700000000019,204.56999999999789]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4  - Misc Bldg Infrastructure",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H37","v":1438.85},null,null,1438.85,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M37","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N37","v":-1401.9},-1.58,null,-1403.48,35.369999999999891]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Electrics Equip",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H38","v":4265.16},null,null,4265.16,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M38","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N38","v":-4157.54},-4.6900000000000004,null,-4162.2299999999996,102.93000000000029]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H39","v":48818.13},null,null,48818.13,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M39","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N39","v":-47584.61},-53.65,null,-47638.26,1179.8699999999953]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Transformers",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H40","v":35971.25},null,null,35971.25,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M40","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N40","v":-35062.679999999993},-39.53,null,-35102.209999999992,869.04000000000815]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H41","v":22167.26},null,null,22167.26,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M41","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N41","v":-17591.36},-198.96,null,-17790.32,4376.9399999999987]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Misc Bldg Infrastructure",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H42","v":3036.61},null,null,3036.61,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M42","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N42","v":-2409.8799999999997},-27.25,null,-2437.1299999999997,599.48000000000047]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Electrics Equip",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H43","v":15083.86},null,null,15083.86,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M43","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N43","v":-11969.84},-135.38,null,-12105.22,2978.6400000000012]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H44","v":132598.67000000001},null,null,132598.67000000001,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M44","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N44","v":-105225.30000000002},-1190.1300000000001,null,-106415.43000000002,26183.239999999991]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Transformers",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H45","v":89073.91},null,null,89073.91,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M45","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N45","v":-70686.319999999978},-799.48,null,-71485.799999999974,17588.11000000003]
[null,47,1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H46","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M46","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N46","v":0},null,null,0,0]
["1/47",47,1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H47","v":2841512.9200000004},172000,null,3013512.9200000004,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M47","v":19273},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N47","v":-1390469.6800000002},-46289.15,null,-1436758.83,1576754.0900000003]
["1/47",47,1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H48","v":4196022.7999999989},83000,null,4279022.7999999989,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M48","v":7718},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N48","v":-2675442.3099999996},-36579.74,null,-2712022.05,1567000.7499999991]
["1/47",47,1840,"Underground Conduit",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H49","v":77704.91},7400,null,85104.91,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M49","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N49","v":-25305.600000000002},-1384.63,null,{"$f":"SUM(J49:L49)","v":-26690.230000000003},{"$f":"H49+M49","v":58414.68}]
["1/47",47,1845,"Underground Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H50","v":522896.31},92600,null,615496.31000000006,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M50","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N50","v":-192714.05000000002},-9422.08,null,-202136.13,413360.18000000005]
["1/47",47,1850,"Line Transformers",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H51","v":1747198.2099999997},163000,null,1910198.2099999997,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M51","v":6966},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N51","v":-1249889.56},-21623.040000000001,null,-1271512.6000000001,638685.60999999964]
["1/47",47,1855,"Sevices - Overhead",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H52","v":1428224.8900000001},11000,null,1439224.8900000001,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M52","v":6581},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N52","v":-1129770.8899999999},-11297.86,null,-1141068.75,298156.14000000013]
["1/47",47,1855,"Services - Underground",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H53","v":155884.15},5000,null,160884.15,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M53","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N53","v":-69208.690000000017},-3412.47,null,-72621.160000000018,88262.989999999976]
["1/47",47,1860,"Meters",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H54","v":594329.39},null,null,594329.39,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M54","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N54","v":-510059.26},-11698.61,null,-521757.87,72571.520000000019]
[47,47,1860,"Meters (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H55","v":26653.18},10000,null,36653.18,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M55","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N55","v":-3505.76},-2110.2199999999998,null,-5615.98,31037.200000000001]
[null,"N/A",1905,"Land",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H56","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M56","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N56","v":0},null,null,0,0]
[null,47,1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H57","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M57","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N57","v":0},null,null,0,0]
[null,13,1910,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H58","v":116088.07},10000,null,126088.07,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M58","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N58","v":-5804.41},-12164.37,null,-17968.78,108119.29000000001]
[8,8,1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H59","v":52445.740000000005},null,null,52445.740000000005,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M59","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N59","v":-31921.530000000002},-2160.44,null,-34081.97,18363.770000000004]
[null,8,1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H60","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M60","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N60","v":0},null,null,0,0]
[10,10,1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H61","v":102979.14},3000,null,105979.14,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M61","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N61","v":-95435.380000000019},-3112.05,null,-98547.430000000022,7431.7099999999773]
[null,45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H62","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M62","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N62","v":0},null,null,0,0]
[null,45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H63","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M63","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N63","v":0},null,null,0,0]
[10,10,1930,"Transportation Equipment >3 ton",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H64","v":860720.91},null,null,860720.91,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M64","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N64","v":-810644.99999999988},-37512.160000000003,null,-848157.15999999992,12563.750000000116]
[10,10,1930,"Transportation Equipment <3 ton",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H65","v":160397.20000000001},null,null,160397.20000000001,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M65","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N65","v":-129747.16},-14301.64,null,-144048.79999999999,16348.400000000023]
[8,8,1935,"Stores Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H66","v":5290.35},null,null,5290.35,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M66","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N66","v":-3645.67},-173.13,null,-3818.8,1471.5500000000002]
[8,8,1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H67","v":187478.75},7500,null,194978.75,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M67","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N67","v":-184649.47000000006},-1555.24,null,-186204.71000000005,8774.0399999999499]
[null,8,1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H68","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M68","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N68","v":0},null,null,0,0]
[null,8,1950,"Power Operated Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H69","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M69","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N69","v":0},null,null,0,0]
[null,8,1955,"Communications Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H70","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M70","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N70","v":0},null,null,0,0]
[null,8,1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H71","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M71","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N71","v":0},null,null,0,0]
[null,8,1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H72","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M72","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N72","v":0},null,null,0,0]
[null,47,1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H73","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M73","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N73","v":0},null,null,0,0]
[null,47,1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H74","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M74","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N74","v":0},null,null,0,0]
[null,47,1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H75","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M75","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N75","v":0},null,null,0,0]
[null,47,1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H76","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M76","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N76","v":0},null,null,0,0]
[null,47,1990,"Other Tangible Property",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H77","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M77","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N77","v":0},null,null,0,0]
[null,null,2440,"Deferred Revenue - O/H Conductor",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H78","v":-2000},null,null,-2000,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M78","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N78","v":83},33,null,116,-1884]
[null,null,2440,"Deferred Revenue - Poles",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H79","v":-19551.7},null,null,-19551.7,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M79","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N79","v":888.37},434.49,null,1322.8600000000001,-18228.84]
[null,null,2440,"Deferred Revenue - Transformers",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H80","v":-19430.09},-20000,null,-39430.089999999997,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M80","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N80","v":617.88},735.75,null,1353.63,-38076.46]
[null,null,2440,"Deferred Revenue - Meters",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H81","v":-1884.18},null,null,-1884.18,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M81","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N81","v":62.81},125.61,null,{"$f":"SUM(J81:L81)","v":188.42000000000002},{"$f":"H81+M81","v":-1695.76}]
[null,null,2440,"Deferred Revenue5",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!H82","v":0},null,null,null,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M81","v":0},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!N82","v":0},null,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0,{"$f":"H83+M83","v":0}]
[null,null,null,"Sub-Total",{"$f":"SUM(E17:E83)","v":14734310.420000002},{"$f":"SUM(F17:F83)","v":547500},{"$f":"SUM(G17:G83)","v":-157537.54},{"$f":"SUM(H17:H83)","v":15124272.880000001},null,{"$f":"SUM(J17:J83)","v":-9535925.379999999},-241142.31000000006,85587.81,-9691479.8800000045,5432793]
[null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"E85+F85+G85","v":0},null,null,null,null,{"$f":"J85+K85+L85","v":0},{"$f":"H85+M85","v":0}]
[null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,{"$f":"J86+K86+L86","v":0},{"$f":"H86+M86","v":0}]
[null,null,null,"Total PP&E",{"$f":"SUM(E84:E86)","v":14734310.420000002},{"$f":"SUM(F84:F86)","v":547500},-157537.54,15124272.880000001,null,{"$f":"SUM(J84:J86)","v":-9535925.379999999},-241142.31000000006,85587.81,-9691479.8800000045,{"$f":"SUM(N84:N86)","v":5432793}]
[null,null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,null,"Total",null,null,null,null,null,null,{"$f":"SUM(K87:K87)","v":-241142.31000000006}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,10,null,"Transportation",null,null,null,null,null,"Transportation"]
[null,8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K89-L92-L93","v":-241142.31000000006}]
[]
[null,"Originally hydro distribution assets were added to Class 1 for tax purposes. This was changed a few years ago and all new additions are now in Class 47."]
[]
[null,"Notes:"]
[]
[null,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."]
[]
[]
[null,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)."]
[]
[]
[null,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."]
[]
[null,4,"The additions column (E) must not include construction work in progress (CWIP)."]
[]
[null,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.  "]
[]
[null,6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2017 MIFRS","index":27,"n_rows":113,"n_cols":15,"rows_kept":113,"cut":false,"hidden":false,"merged":[[103,2,104,13],[106,2,106,13],[112,2,113,13],[8,1,8,13],[9,1,9,13],[14,4,14,7],[88,3,88,9],[89,3,89,9],[100,2,101,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-BA"]
[null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,null,"Year ",2017]
[]
["RHI","OEB",null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance ","Additions","Disposals","Closing Balance","Net Book Value"]
[12,12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H17","v":160121.43},null,null,{"$f":"E17+F17+G17","v":160121.43},null,{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M17","v":-132529.76},-7883.83,null,{"$f":"SUM(J17:L17)","v":-140413.59},{"$f":"H17+M17","v":19707.839999999997},160121.43]
["CEC","CEC",1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H18","v":31301.35},null,null,{"$f":"E18+F18+G18","v":31301.35},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M18","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M18","v":-19923.370000000003},-696.34,null,-20619.710000000003,10681.639999999996,31301.35]
["N/A","N/A",1805,"Land",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H19","v":22895.33},null,null,{"$f":"E19+F19+G19","v":22895.33},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M19","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M19","v":0},null,null,0,22895.33,22895.33]
[1,47,1808,"Buildings - Brick",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H20","v":0},null,null,{"$f":"E20+F20+G20","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M20","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M20","v":0},null,null,0,0,0]
[1,47,1808,"Buildings - Other",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H21","v":40145.019999999997},null,null,40145.019999999997,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M21","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M21","v":-15049.920000000002},-781.52,null,-15831.440000000002,24313.579999999994,40145.019999999997]
[1,47,1808,"Building - Opeongo Rd",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H22","v":4151.7700000000004},null,null,4151.7700000000004,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M22","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M22","v":-4151.7700000000004},null,null,-4151.7700000000004,0,4151.7700000000004]
[null,13,1810,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H23","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M23","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M23","v":0},null,null,0,0,0]
[null,47,1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H24","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M24","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M24","v":0},null,null,0,0,0]
["1/47",47,1820,"Transmission Lines",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H25","v":9091.8799999999992},null,null,9091.8799999999992,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M25","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M25","v":-9091.8799999999992},null,null,-9091.8799999999992,0,9091.8799999999992]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 1 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H26","v":9863.43},null,null,9863.43,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M26","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M26","v":-6425.12},-155.80000000000001,null,-6580.92,3282.51,9863.43]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 1 - Equipment",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H27","v":114067.71},300000,null,414067.71,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M27","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M27","v":-73377.790000000008},-5330.13,null,-78707.920000000013,335359.79000000004,114067.71]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 1 - Transformers",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H28","v":105679.57},null,null,105679.57,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M28","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M28","v":-67396.42},-1319.7,null,-68716.12,36963.450000000012,105679.57]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H29","v":23105.200000000001},null,null,23105.200000000001,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M29","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M29","v":-11127.77},-544.1,null,-11671.87,11433.33,23105.200000000001]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Electrics Equipment",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H30","v":14283.22},null,null,14283.22,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M30","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M30","v":-6879.24},-336.57,null,-7215.8099999999995,7067.41,14283.22]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Equipment",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H31","v":171398.59},null,null,171398.59,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M31","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M31","v":-82550.569999999992},-4038.84,null,-86589.409999999989,84809.180000000008,171398.59]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 2 - Transformers",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H32","v":119250.57},null,null,119250.57,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M32","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M32","v":-53628.469999999994},-1874.6,null,-55503.069999999992,63747.500000000015,119250.57]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 3 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H33","v":4400.92},null,null,4400.92,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M33","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M33","v":-2315.27},-94.76,null,-2410.0300000000002,1990.8899999999999,4400.92]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 3 - Equipment",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H34","v":263355.69},null,null,263355.69,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M34","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M34","v":-132242.89000000001},-4129.88,null,-136372.77000000002,126982.91999999998,263355.69]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 3 - Transformers",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H35","v":92793.31},null,null,92793.31,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M35","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M35","v":-47970.55},-1793.31,null,-49763.86,43029.45,92793.31]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H36","v":8453.24},null,null,8453.24,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M36","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M36","v":-8248.6700000000019},-9.68,null,-8258.3500000000022,194.8899999999976,8453.24]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4  - Misc Bldg Infrastructure",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H37","v":1438.85},null,null,1438.85,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M37","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M37","v":-1403.48},-1.65,null,-1405.13,33.7199999999998,1438.85]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Electrics Equip",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H38","v":4265.16},null,null,4265.16,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M38","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M38","v":-4162.2299999999996},-4.88,null,-4167.1099999999997,98.050000000000182,4265.16]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Equipment",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H39","v":48818.13},null,null,48818.13,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M39","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M39","v":-47638.26},-53.89,null,-47692.15,1125.9799999999959,48818.13]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 4 - Transformers",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H40","v":35971.25},null,null,35971.25,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M40","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M40","v":-35102.209999999992},-39.18,null,-35141.389999999992,829.86000000000786,35971.25]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H41","v":22167.26},null,null,22167.26,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M41","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M41","v":-17790.32},-199.25,null,-17989.57,4177.6899999999987,22167.26]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Misc Bldg Infrastructure",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H42","v":3036.61},null,null,3036.61,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M42","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M42","v":-2437.1299999999997},-27.39,null,-2464.5199999999995,572.0900000000006,3036.61]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Electrics Equip",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H43","v":15083.86},null,null,15083.86,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M43","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M43","v":-12105.22},-135.03,null,-12240.25,2843.6100000000006,15083.86]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Equipment",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H44","v":132598.67000000001},null,null,132598.67000000001,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M44","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M44","v":-106415.43000000002},-1189.72,null,-107605.15000000002,24993.51999999999,132598.67000000001]
["1/47",47,1820,"Dist Stn Eq <50 kV MS 5 - Transformers",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H45","v":89073.91},null,null,89073.91,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M45","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M45","v":-71485.799999999974},-799.79,null,-72285.589999999967,16788.320000000036,89073.91]
[null,47,1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H46","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M46","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M46","v":0},null,null,0,0,0]
["1/47",47,1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H47","v":3013512.9200000004},190000,null,3203512.9200000004,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M47","v":19273},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M47","v":-1436758.83},-50310.99,null,-1487069.82,1716443.1000000003,3013512.9200000004]
["1/47",47,1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H48","v":4279022.7999999989},85000,null,4364022.7999999989,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M48","v":7718},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M48","v":-2712022.05},-37979.300000000003,null,-2750001.3499999996,1614021.4499999993,4279022.7999999989]
["1/47",47,1840,"Underground Conduit",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H49","v":85104.91},null,null,85104.91,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M49","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M49","v":-26690.230000000003},-1458.2,null,{"$f":"SUM(J49:L49)","v":-28148.430000000004},{"$f":"H49+M49","v":56956.479999999996},85104.91]
["1/47",47,1845,"Underground Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H50","v":615496.31000000006},10000,null,625496.31000000006,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M50","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M50","v":-202136.13},-10447.64,null,-212583.77000000002,412912.54000000004,615496.31000000006]
["1/47",47,1850,"Line Transformers",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H51","v":1910198.2099999997},40000,null,1950198.2099999997,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M51","v":6966},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M51","v":-1271512.6000000001},-24160.21,null,-1295672.81,654525.39999999967,1910198.2099999997]
["1/47",47,1855,"Sevices - Overhead",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H52","v":1439224.8900000001},10000,null,1449224.8900000001,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M52","v":6581},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M52","v":-1141068.75},-11472.96,null,-1152541.71,296683.18000000017,1439224.8900000001]
["1/47",47,1855,"Services - Underground",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H53","v":160884.15},5000,null,165884.15,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M53","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M53","v":-72621.160000000018},-3537.92,null,-76159.080000000016,89725.069999999978,160884.15]
["1/47",47,1860,"Meters",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H54-557745.9","v":36583.489999999991},null,null,36583.489999999991,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M54","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M54+502791.53","v":-18966.339999999967},-1462.9,null,{"$f":"SUM(J54:L54)","v":-20429.239999999969},16154.250000000022,36583.489999999991]
[47,47,1860,"Meters (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H55","v":36653.18},10000,null,46653.18,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M55","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M55","v":-5615.98},-2776.88,null,-8392.86,38260.32,36653.18]
[47,47,1860,"Smart Meter - additions",558932,null,null,558932,0,-243916,-37262.129999999997,null,-281178.13,277753.87,0]
[null,"N/A",1905,"Land",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H56","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M56","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M56","v":0},null,null,0,0,0]
[null,47,1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H57","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M57","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M57","v":0},null,null,0,0,126088.07]
[null,13,1910,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H58","v":126088.07},null,null,126088.07,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M58","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M58","v":-17968.78},-12719.92,null,-30688.699999999997,95399.37000000001,52445.740000000005]
[8,8,1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H59","v":52445.740000000005},null,null,52445.740000000005,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M59","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M59","v":-34081.97},-2160.44,null,-36242.410000000003,16203.330000000002,0]
[null,8,1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H60","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M60","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M60","v":0},null,null,0,0,105979.14]
[10,10,1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H61","v":105979.14},3000,null,108979.14,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M61","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M61","v":-98547.430000000022},-3041.65,null,-101589.08000000002,7390.0599999999831,0]
[null,45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H62","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M62","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M62","v":0},null,null,0,0,0]
[null,45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H63","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M63","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M63","v":0},null,null,0,0,860720.91]
[10,10,1930,"Transportation Equipment >3 ton",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H64","v":860720.91},null,null,860720.91,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M64","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M64","v":-848157.15999999992},-5025.74,null,-853182.89999999991,7538.0100000001257,160397.20000000001]
[10,10,1930,"Transportation Equipment <3 ton",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H65","v":160397.20000000001},null,null,160397.20000000001,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M65","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M65","v":-144048.79999999999},-9575.24,null,-153624.03999999998,6773.1600000000326,5290.35]
[8,8,1935,"Stores Equipment",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H66","v":5290.35},7500,null,12790.35,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M66","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M66","v":-3818.8},-173.13,null,-3991.9300000000003,8798.42,194978.75]
[8,8,1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H67","v":194978.75},null,null,194978.75,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M67","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M67","v":-186204.71000000005},-2305.04,null,-188509.75000000006,6468.9999999999418,0]
[null,8,1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H68","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M68","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M68","v":0},null,null,0,0,0]
[null,8,1950,"Power Operated Equipment",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H69","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M69","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M69","v":0},null,null,0,0,0]
[null,8,1955,"Communications Equipment",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H70","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M70","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M70","v":0},null,null,0,0,0]
[null,8,1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H71","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M71","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M71","v":0},null,null,0,0,0]
[null,8,1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H72","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M72","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M72","v":0},null,null,0,0,0]
[null,47,1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H73","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M73","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M73","v":0},null,null,0,0,0]
[null,47,1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H74","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M74","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M74","v":0},null,null,0,0,0]
[null,47,1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H75","v":0},100000,null,100000,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M75","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M75","v":0},-2500,null,-2500,97500,0]
[null,47,1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H76","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M76","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M76","v":0},null,null,0,0,0]
[null,47,1990,"Other Tangible Property",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H77","v":0},null,null,0,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M77","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M77","v":0},null,null,0,0,-2000]
[null,47,2440,"Deferred Revenue - O/H Conductor",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H78","v":-2000},null,null,-2000,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M78","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M78","v":116},33.33,null,149.32999999999998,-1850.67,-19551.7]
[null,47,2440,"Deferred Revenue - Poles",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H79","v":-19551.7},null,null,-19551.7,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M79","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M79","v":1322.8600000000001},434.48,null,1757.3400000000001,-17794.36,-39430.089999999997]
[null,47,2440,"Deferred Revenue - Transformers",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H80","v":-39430.089999999997},-20000,null,-59430.09,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M80","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M80","v":1353.63},1235.75,null,2589.38,-56840.71,-1884.18]
[null,47,2440,"Deferred Revenue - Meters",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H81","v":-1884.18},null,null,-1884.18,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M81","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M81","v":188.42000000000002},125.61,null,{"$f":"SUM(J82:L82)","v":314.03000000000003},{"$f":"H82+M82","v":-1570.15}]
[null,47,2440,"Deferred Revenue5",{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!H82","v":0},null,null,null,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!M81","v":0},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!M82","v":0},null,null,0,null,0]
[null,null,null,null,null,null,null,0,null,null,null,null,0,{"$f":"H84+M84","v":0}]
[null,null,null,"Sub-Total",{"$f":"SUM(E17:E84)","v":15125458.98},{"$f":"SUM(F17:F84)","v":740500},{"$f":"SUM(G17:G84)","v":0},{"$f":"SUM(H17:H84)","v":15865958.98},null,{"$f":"SUM(J17:J84)","v":-9432604.3500000034},-247980.96000000002,0,-9680585.3100000005,6185373.669999999]
[null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"E86+F86+G86","v":0},null,null,null,null,{"$f":"J86+K86+L86","v":0},{"$f":"H86+M86","v":0}]
[null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,{"$f":"J87+K87+L87","v":0},{"$f":"H87+M87","v":0}]
[null,null,null,"Total PP&E",{"$f":"SUM(E85:E87)","v":15125458.98},{"$f":"SUM(F85:F87)","v":740500},0,15865958.98,null,{"$f":"SUM(J85:J87)","v":-9432604.3500000034},-247980.96000000002,0,-9680585.3100000005,{"$f":"SUM(N85:N87)","v":6185373.669999999}]
[null,null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,null,"Total",null,null,null,null,null,null,{"$f":"SUM(K88:K88)","v":-247980.96000000002}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,10,null,"Transportation",null,null,null,null,null,"Transportation"]
[null,8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"K90-L93-L94","v":-247980.96000000002}]
[]
[null,"Originally hydro distribution assets were added to Class 1 for tax purposes. This was changed a few years ago and all new additions are now in Class 47."]
[]
[null,"Notes:"]
[]
[null,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."]
[]
[]
[null,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)."]
[]
[]
[null,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."]
[]
[null,4,"The additions column (E) must not include construction work in progress (CWIP)."]
[]
[null,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.  "]
[]
[null,6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-CC_NewCGAAP_DepExp_2013","index":28,"n_rows":93,"n_cols":15,"rows_kept":93,"cut":false,"hidden":false,"merged":[[92,1,93,14],[85,1,85,14],[86,1,86,14],[87,1,87,14],[88,1,88,14],[89,1,89,14],[90,1,90,14],[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]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CB"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,"Year",2013,"Revised CGAAP "]
[]
["Account","Description","Opening NBV as at Jan 1, 2013 5","Additions","Average Remaining Life of Opening NBV 4","Years (new additions only) 3","Depreciation Rate on New Additions","Depreciation Expense on Opening NBV","Depreciation Expense on Additions 1","2013 Depreciation Expense","2013 Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n (l)","Variance 2","Depreciation Expense on 2013 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2013 Full Year Depreciation 6"]
[null,null,"(a)","(d)","(i)","(f)","(g) = 1 / (f)","(j) = (a) / (i)","(h)=((d)*0.5)/(f) ","(k) = (j) + (h)",null,"(m) = (k) - (l)","(n) = (d)/(f) ",null,"(p) = (j) + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E17+'App.2-BA_FA Cont 2013 NewCGAAP'!J17+'App.2-BA_FA Cont 2013 NewCGAAP'!K17","v":3222.4999999999854},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F17","v":0},2.4999999999999898,5,{"$f":"IF(F17=0,0,1/F17)","v":0.2},{"$f":"IF(E17=0,0,+(C17)/E17)","v":1288.9999999999995},{"$f":"IF(F17=0,0,+(D17*0.5)/F17)","v":0},{"$f":"IF(ISERROR(+H17+I17), 0, +H17+I17)","v":1288.9999999999995},{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L17","v":1289},{"$f":"IF(ISERROR(+J17-K17), 0, +J17-K17)","v":-4.5474735088646412E-13},{"$f":"IF(F17=0,0,+(D17)/F17)","v":0},null,{"$f":"IF(ISERROR(+M17+H17-N17), 0, +M17+H17-N17)","v":1288.9999999999995}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E18+'App.2-BA_FA Cont 2013 NewCGAAP'!J18+'App.2-BA_FA Cont 2013 NewCGAAP'!K18","v":6017.6699999999983},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F18","v":0},15.417723464760588,20,0.05,{"$f":"IF(E18=0,0,+(C18)/E18)","v":390.3085960618144},{"$f":"IF(F18=0,0,+(D18*0.5)/F18)","v":0},{"$f":"IF(ISERROR(+H18+I18), 0, +H18+I18)","v":390.3085960618144},{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L18","v":390.33},{"$f":"IF(ISERROR(+J18-K18), 0, +J18-K18)","v":-2.1403938185585503E-2},{"$f":"IF(F18=0,0,+(D18)/F18)","v":0},null,{"$f":"IF(ISERROR(+M18+H18-N18), 0, +M18+H18-N18)","v":390.3085960618144}]
[1805,"Land",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E19+'App.2-BA_FA Cont 2013 NewCGAAP'!J19+'App.2-BA_FA Cont 2013 NewCGAAP'!K19","v":22895.33},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F19","v":0},null,null,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L19","v":0},0,0,null,0]
[1808,"Buildings - Brick",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E20+'App.2-BA_FA Cont 2013 NewCGAAP'!J20+'App.2-BA_FA Cont 2013 NewCGAAP'!K20","v":80637.22},null,27.85,50,0.02,2895.4118491921004,0,2895.4118491921004,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L20","v":2895.83},-0.41815080789956482,0,0,2895.4118491921004]
[1808,"Buildings - Other",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E21+'App.2-BA_FA Cont 2013 NewCGAAP'!J21+'App.2-BA_FA Cont 2013 NewCGAAP'!K21","v":28220.859999999997},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F21","v":0},36.11,50,0.02,781.52478537801153,0,781.52478537801153,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L21","v":781.44},8.4785378011474677E-2,0,null,{"$f":"IF(ISERROR(+M21+H21-N21), 0, +M21+H21-N21)","v":781.52478537801153}]
[1808,"Building - Opeongo Rd",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E22+'App.2-BA_FA Cont 2013 NewCGAAP'!J22+'App.2-BA_FA Cont 2013 NewCGAAP'!K22","v":1674.7700000000004},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F22","v":0},1,25,0.04,1674.7700000000004,0,1674.7700000000004,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L22","v":1674.77},4.5474735088646412E-13,0,1675,{"$f":"IF(ISERROR(+M22+H22-N22), 0, +M22+H22-N22)","v":-0.22999999999956344}]
[1810,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E23+'App.2-BA_FA Cont 2013 NewCGAAP'!J23+'App.2-BA_FA Cont 2013 NewCGAAP'!K23","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F23","v":0},null,null,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L23","v":0},0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E24+'App.2-BA_FA Cont 2013 NewCGAAP'!J24+'App.2-BA_FA Cont 2013 NewCGAAP'!K24","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F24","v":0},null,null,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L24","v":0},0,0,null,0]
[1820,"Transmission Lines",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E25+'App.2-BA_FA Cont 2013 NewCGAAP'!J25+'App.2-BA_FA Cont 2013 NewCGAAP'!K25","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F25","v":0},null,null,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L25","v":0},0,0,null,0]
[1820,"Dist Stn Eq <50 kV MS 1 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E26+'App.2-BA_FA Cont 2013 NewCGAAP'!J26+'App.2-BA_FA Cont 2013 NewCGAAP'!K26","v":4069.9300000000003},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F26","v":0},25,40,2.5000000000000001E-2,162.7972,0,162.7972,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L26","v":162.80000000000001},-2.8000000000076852E-3,0,null,162.7972]
[1820,"Dist Stn Eq <50 kV MS 1 - Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E27+'App.2-BA_FA Cont 2013 NewCGAAP'!J27+'App.2-BA_FA Cont 2013 NewCGAAP'!K27","v":47067.530000000013},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F27","v":0},28.75,40,2.5000000000000001E-2,1637.1314782608699,0,1637.1314782608699,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L27","v":1637.13},1.4782608698169497E-3,0,null,1637.1314782608699]
[1820,"Dist Stn Eq <50 kV MS 1 - Transformers",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E28+'App.2-BA_FA Cont 2013 NewCGAAP'!J28+'App.2-BA_FA Cont 2013 NewCGAAP'!K28","v":43606.350000000006},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F28","v":0},32,40,2.5000000000000001E-2,1362.6984375000002,0,1362.6984375000002,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L28","v":1362.7},-1.5624999998635758E-3,0,null,1362.6984375000002]
[1820,"Dist Stn Eq <50 kV MS 2 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E29+'App.2-BA_FA Cont 2013 NewCGAAP'!J29+'App.2-BA_FA Cont 2013 NewCGAAP'!K29","v":14177.45},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F29","v":0},25,40,2.5000000000000001E-2,567.09800000000007,0,567.09800000000007,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L29","v":567.1},-1.9999999999527063E-3,0,null,567.09800000000007]
[1820,"Dist Stn Eq <50 kV MS 2 - Electrics Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E30+'App.2-BA_FA Cont 2013 NewCGAAP'!J30+'App.2-BA_FA Cont 2013 NewCGAAP'!K30","v":8764.24},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F30","v":0},25,40,2.5000000000000001E-2,350.56959999999998,0,350.56959999999998,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L30","v":350.57},-4.0000000001327862E-4,0,null,350.56959999999998]
[1820,"Dist Stn Eq <50 kV MS 2 - Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E31+'App.2-BA_FA Cont 2013 NewCGAAP'!J31+'App.2-BA_FA Cont 2013 NewCGAAP'!K31","v":105170.89},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F31","v":0},25,40,2.5000000000000001E-2,4206.8356000000003,0,4206.8356000000003,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L31","v":4206.84},-4.3999999998050043E-3,0,null,4206.8356000000003]
[1820,"Dist Stn Eq <50 kV MS 2 - Transformers",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E32+'App.2-BA_FA Cont 2013 NewCGAAP'!J32+'App.2-BA_FA Cont 2013 NewCGAAP'!K32","v":73172.640000000014},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F32","v":0},38,40,2.5000000000000001E-2,1925.5957894736846,0,1925.5957894736846,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L32","v":1925.6},-4.2105263153189298E-3,0,null,1925.5957894736846]
[1820,"Dist Stn Eq <50 kV MS 3 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E33+'App.2-BA_FA Cont 2013 NewCGAAP'!J33+'App.2-BA_FA Cont 2013 NewCGAAP'!K33","v":2469.09},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F33","v":0},25,40,2.5000000000000001E-2,98.763600000000011,0,98.763600000000011,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L33","v":98.76},3.6000000000058208E-3,0,null,98.763600000000011]
[1820,"Dist Stn Eq <50 kV MS 3 - Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E34+'App.2-BA_FA Cont 2013 NewCGAAP'!J34+'App.2-BA_FA Cont 2013 NewCGAAP'!K34","v":147752.76},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F34","v":0},34.75,40,2.5000000000000001E-2,4251.8779856115107,0,4251.8779856115107,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L34","v":4251.88},-2.0143884894423536E-3,0,null,4251.8779856115107]
[1820,"Dist Stn Eq <50 kV MS 3 - Transformers",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E35+'App.2-BA_FA Cont 2013 NewCGAAP'!J35+'App.2-BA_FA Cont 2013 NewCGAAP'!K35","v":52060.649999999994},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F35","v":0},28,40,2.5000000000000001E-2,1859.3089285714284,0,1859.3089285714284,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L35","v":1859.31},-1.0714285715494043E-3,0,null,1859.3089285714284]
[1820,"Dist Stn Eq <50 kV MS 4 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E36+'App.2-BA_FA Cont 2013 NewCGAAP'!J36+'App.2-BA_FA Cont 2013 NewCGAAP'!K36","v":241.94000000000051},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F36","v":0},25,40,2.5000000000000001E-2,9.6776000000000195,0,9.6776000000000195,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L36","v":9.68},-2.3999999999801958E-3,0,null,9.6776000000000195]
[1820,"Dist Stn Eq <50 kV MS 4  - Misc Bldg Infrastructure",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E37+'App.2-BA_FA Cont 2013 NewCGAAP'!J37+'App.2-BA_FA Cont 2013 NewCGAAP'!K37","v":41.179999999999836},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F37","v":0},25,40,2.5000000000000001E-2,1.6471999999999936,0,1.6471999999999936,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L37","v":1.65},-2.800000000006353E-3,0,null,1.6471999999999936]
[1820,"Dist Stn Eq <50 kV MS 4 - Electrics Equip",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E38+'App.2-BA_FA Cont 2013 NewCGAAP'!J38+'App.2-BA_FA Cont 2013 NewCGAAP'!K38","v":122.06999999999971},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F38","v":0},25,40,2.5000000000000001E-2,4.882799999999988,0,4.882799999999988,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L38","v":4.88},2.7999999999881453E-3,0,null,4.882799999999988]
[1820,"Dist Stn Eq <50 kV MS 4 - Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E39+'App.2-BA_FA Cont 2013 NewCGAAP'!J39+'App.2-BA_FA Cont 2013 NewCGAAP'!K39","v":1397.25},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F39","v":0},25,40,2.5000000000000001E-2,55.89,0,55.89,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L39","v":55.89},0,0,null,55.89]
[1820,"Dist Stn Eq <50 kV MS 4 - Transformers",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E40+'App.2-BA_FA Cont 2013 NewCGAAP'!J40+'App.2-BA_FA Cont 2013 NewCGAAP'!K40","v":1029.5500000000029},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F40","v":0},25,40,2.5000000000000001E-2,41.182000000000116,0,41.182000000000116,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L40","v":41.18},2.0000000001161311E-3,0,null,41.182000000000116]
[1820,"Dist Stn Eq <50 kV MS 5 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E41+'App.2-BA_FA Cont 2013 NewCGAAP'!J41+'App.2-BA_FA Cont 2013 NewCGAAP'!K41","v":5181.2699999999968},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F41","v":0},25,40,2.5000000000000001E-2,207.25079999999988,0,207.25079999999988,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L41","v":207.25},7.999999998844487E-4,0,null,207.25079999999988]
[1820,"Dist Stn Eq <50 kV MS 5 - Misc Bldg Infrastructure",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E42+'App.2-BA_FA Cont 2013 NewCGAAP'!J42+'App.2-BA_FA Cont 2013 NewCGAAP'!K42","v":709.76000000000022},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F42","v":0},25,40,2.5000000000000001E-2,28.39040000000001,0,28.39040000000001,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L42","v":28.39},4.0000000000972591E-4,0,null,28.39040000000001]
[1820,"Dist Stn Eq <50 kV MS 5 - Electrics Equip",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E43+'App.2-BA_FA Cont 2013 NewCGAAP'!J43+'App.2-BA_FA Cont 2013 NewCGAAP'!K43","v":3525.630000000001},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F43","v":0},25,40,2.5000000000000001E-2,141.02520000000004,0,141.02520000000004,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L43","v":141.03},-4.7999999999603915E-3,0,null,141.02520000000004]
[1820,"Dist Stn Eq <50 kV MS 5 - Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E44+'App.2-BA_FA Cont 2013 NewCGAAP'!J44+'App.2-BA_FA Cont 2013 NewCGAAP'!K44","v":30992.960000000006},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F44","v":0},25,40,2.5000000000000001E-2,1239.7184000000002,0,1239.7184000000002,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L44","v":1239.72},-1.5999999998257408E-3,0,null,1239.7184000000002]
[1820,"Dist Stn Eq <50 kV MS 5 - Transformers",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E45+'App.2-BA_FA Cont 2013 NewCGAAP'!J45+'App.2-BA_FA Cont 2013 NewCGAAP'!K45","v":20819.690000000002},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F45","v":0},25,40,2.5000000000000001E-2,832.78760000000011,0,832.78760000000011,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L45","v":832.79},-2.3999999998522981E-3,0,null,832.78760000000011]
[1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E46+'App.2-BA_FA Cont 2013 NewCGAAP'!J46+'App.2-BA_FA Cont 2013 NewCGAAP'!K46","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F46","v":0},null,null,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L46","v":0},0,0,null,0]
[1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E47+'App.2-BA_FA Cont 2013 NewCGAAP'!J47+'App.2-BA_FA Cont 2013 NewCGAAP'!K47","v":1171509.8999999999},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F47","v":109812.52},31.542999999999999,45,2.2222222222222223E-2,37140.091303934307,1220.1391111111111,38360.230415045415,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L47","v":38359.82},0.41041504541499307,2440.2782222222222,279,39301.36952615653]
[1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E48+'App.2-BA_FA Cont 2013 NewCGAAP'!J48+'App.2-BA_FA Cont 2013 NewCGAAP'!K48","v":1380974.3699999996},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F48","v":64843.03},42.848999999999997,60,1.6666666666666666E-2,32228.858783168795,540.35858333333329,32769.217366502126,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L48","v":32769.57},-0.35263349787419429,1080.7171666666666,147,33162.57594983546]
[1840,"Underground Conduit",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E49+'App.2-BA_FA Cont 2013 NewCGAAP'!J49+'App.2-BA_FA Cont 2013 NewCGAAP'!K49","v":41377.279999999999},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F49","v":4520.01},39.590000000000003,50,0.02,1045.1447335185651,45.200099999999999,1090.3448335185651,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L49","v":1090.23},0.11483351856509216,90.400199999999998,0,1135.5449335185651]
[1845,"Underground Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E50+'App.2-BA_FA Cont 2013 NewCGAAP'!J50+'App.2-BA_FA Cont 2013 NewCGAAP'!K50","v":244540.76999999996},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F50","v":85037},37.554000000000002,50,0.02,6511.710337114554,850.37,7362.0803371145539,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L50","v":7362},8.0337114553913125E-2,1700.74,0,8212.4503371145547]
[1850,"Line Transformers",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E51+'App.2-BA_FA Cont 2013 NewCGAAP'!J51+'App.2-BA_FA Cont 2013 NewCGAAP'!K51","v":421700.72999999975},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F51","v":41355.93},23.74,40,2.5000000000000001E-2,17763.299494523999,516.94912499999998,18280.248619523998,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L51","v":18280.400000000001},-0.15138047600339632,1033.89825,119,18678.197744523997]
[1855,"Sevices - Overhead",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E52+'App.2-BA_FA Cont 2013 NewCGAAP'!J52+'App.2-BA_FA Cont 2013 NewCGAAP'!K52","v":303306.83999999991},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F52","v":19345.57},27.16,60,1.6666666666666666E-2,11167.409425625918,161.21308333333334,11328.622508959252,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L52","v":11328.16},0.46250895925186342,322.42616666666669,67,11422.835592292584]
[1855,"Services - Underground",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E53+'App.2-BA_FA Cont 2013 NewCGAAP'!J53+'App.2-BA_FA Cont 2013 NewCGAAP'!K53","v":69875},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F53","v":15620.61},24.26,40,2.5000000000000001E-2,2880.2555647155809,195.25762500000002,3075.5131897155811,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L53","v":3075.04},0.47318971558115663,390.51525000000004,0,3270.7708147155809]
[1860,"Meters",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E54+'App.2-BA_FA Cont 2013 NewCGAAP'!J54+'App.2-BA_FA Cont 2013 NewCGAAP'!K54","v":124574.67000000006},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F54","v":0},8.81,25,0.04,14140.14415437004,0,14140.14415437004,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L54","v":14139.78},0.36415437003961415,0,772,13368.14415437004]
[1860,"Meters (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E55+'App.2-BA_FA Cont 2013 NewCGAAP'!J55+'App.2-BA_FA Cont 2013 NewCGAAP'!K55","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F55","v":14490.6},15,15,6.6666666666666666E-2,0,483.02000000000004,483.02000000000004,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L55","v":483.02},5.6843418860808015E-14,966.04000000000008,null,966.04000000000008]
[1905,"Land",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E56+'App.2-BA_FA Cont 2013 NewCGAAP'!J56+'App.2-BA_FA Cont 2013 NewCGAAP'!K56","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F56","v":0},null,null,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L56","v":0},0,0,null,0]
[1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E57+'App.2-BA_FA Cont 2013 NewCGAAP'!J57+'App.2-BA_FA Cont 2013 NewCGAAP'!K57","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F57","v":0},null,null,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L57","v":0},0,0,null,0]
[1910,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E58+'App.2-BA_FA Cont 2013 NewCGAAP'!J58+'App.2-BA_FA Cont 2013 NewCGAAP'!K58","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F58","v":0},null,10,0.1,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L58","v":0},0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E59+'App.2-BA_FA Cont 2013 NewCGAAP'!J59+'App.2-BA_FA Cont 2013 NewCGAAP'!K59","v":1.1652900866465643E-12},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F59","v":0},null,10,0.1,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L59","v":0},0,0,null,0]
[1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E60+'App.2-BA_FA Cont 2013 NewCGAAP'!J60+'App.2-BA_FA Cont 2013 NewCGAAP'!K60","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F60","v":0},null,null,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L60","v":0},0,0,null,0]
[1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E61+'App.2-BA_FA Cont 2013 NewCGAAP'!J61+'App.2-BA_FA Cont 2013 NewCGAAP'!K61","v":8258.599999999984},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F61","v":0},3.702,5,0.2,2230.8481901674727,{"$f":"IF(F61=0,0,+(D61*0.5)/F61)","v":0},{"$f":"IF(ISERROR(+H61+I61), 0, +H61+I61)","v":2230.8481901674727},{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L61","v":2230.64},0.20819016747282149,0,null,2230.8481901674727]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E62+'App.2-BA_FA Cont 2013 NewCGAAP'!J62+'App.2-BA_FA Cont 2013 NewCGAAP'!K62","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F62","v":0},null,null,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L62","v":0},0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E63+'App.2-BA_FA Cont 2013 NewCGAAP'!J63+'App.2-BA_FA Cont 2013 NewCGAAP'!K63","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F63","v":0},null,null,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L63","v":0},0,0,null,0]
[1930,"Transportation Equipment >3 ton",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E64+'App.2-BA_FA Cont 2013 NewCGAAP'!J64+'App.2-BA_FA Cont 2013 NewCGAAP'!K64","v":162612.51000000007},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F64","v":0},4.3349000000000002,8,0.125,37512.401670165418,0,37512.401670165418,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L64","v":37512.199999999997},0.20167016542109195,0,null,37512.401670165418]
[1930,"Transportation Equipment <3 ton",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E65+'App.2-BA_FA Cont 2013 NewCGAAP'!J65+'App.2-BA_FA Cont 2013 NewCGAAP'!K65","v":42537.760000000009},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F65","v":2500},4.5,5,0.2,9452.8355555555572,250,9702.8355555555572,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L65","v":9702.84},-4.4444444429245777E-3,500,null,9952.8355555555572]
[1935,"Stores Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E66+'App.2-BA_FA Cont 2013 NewCGAAP'!J66+'App.2-BA_FA Cont 2013 NewCGAAP'!K66","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F66","v":0},null,10,0.1,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L66","v":0},0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E67+'App.2-BA_FA Cont 2013 NewCGAAP'!J67+'App.2-BA_FA Cont 2013 NewCGAAP'!K67","v":7014.8499999999876},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F67","v":0},3.8450000000000002,10,0.1,1824.4083224967458,0,1824.4083224967458,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L67","v":1824.64},-0.2316775032543319,0,254.34,1570.0683224967459]
[1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E68+'App.2-BA_FA Cont 2013 NewCGAAP'!J68+'App.2-BA_FA Cont 2013 NewCGAAP'!K68","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F68","v":0},null,null,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L68","v":0},0,0,null,0]
[1950,"Power Operated Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E69+'App.2-BA_FA Cont 2013 NewCGAAP'!J69+'App.2-BA_FA Cont 2013 NewCGAAP'!K69","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F69","v":0},null,null,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L69","v":0},0,0,null,0]
[1955,"Communications Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E70+'App.2-BA_FA Cont 2013 NewCGAAP'!J70+'App.2-BA_FA Cont 2013 NewCGAAP'!K70","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F70","v":0},null,null,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L70","v":0},0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E71+'App.2-BA_FA Cont 2013 NewCGAAP'!J71+'App.2-BA_FA Cont 2013 NewCGAAP'!K71","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F71","v":0},null,null,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L71","v":0},0,0,null,0]
[1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E72+'App.2-BA_FA Cont 2013 NewCGAAP'!J72+'App.2-BA_FA Cont 2013 NewCGAAP'!K72","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F72","v":0},null,null,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L72","v":0},0,0,null,0]
[1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E73+'App.2-BA_FA Cont 2013 NewCGAAP'!J73+'App.2-BA_FA Cont 2013 NewCGAAP'!K73","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F73","v":0},null,null,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L73","v":0},0,0,null,0]
[1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E74+'App.2-BA_FA Cont 2013 NewCGAAP'!J74+'App.2-BA_FA Cont 2013 NewCGAAP'!K74","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F74","v":0},null,null,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L74","v":0},0,0,null,0]
[1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E75+'App.2-BA_FA Cont 2013 NewCGAAP'!J75+'App.2-BA_FA Cont 2013 NewCGAAP'!K75","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F75","v":0},null,null,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L75","v":0},0,0,null,0]
[1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E76+'App.2-BA_FA Cont 2013 NewCGAAP'!J76+'App.2-BA_FA Cont 2013 NewCGAAP'!K76","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F76","v":0},null,null,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L76","v":0},0,0,null,0]
[1990,"Other Tangible Property",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E77+'App.2-BA_FA Cont 2013 NewCGAAP'!J77+'App.2-BA_FA Cont 2013 NewCGAAP'!K77","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F77","v":0},null,null,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L77","v":0},0,0,null,0]
[1995,"Contributions & Grants - O/H Conductor",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E78+'App.2-BA_FA Cont 2013 NewCGAAP'!J78+'App.2-BA_FA Cont 2013 NewCGAAP'!K78","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F78","v":-2000},null,60,1.6666666666666666E-2,0,-16.666666666666668,-16.666666666666668,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L78","v":-16.670000000000002},3.3333333333338544E-3,-33.333333333333336,null,-33.333333333333336]
[1995,"Contributions & Grants - Poles",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E79+'App.2-BA_FA Cont 2013 NewCGAAP'!J79+'App.2-BA_FA Cont 2013 NewCGAAP'!K79","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F79","v":-15100},null,45,2.2222222222222223E-2,0,-167.77777777777777,-167.77777777777777,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L79","v":-167.78},2.222222222229675E-3,-335.55555555555554,null,-335.55555555555554]
[1995,"Contributions & Grants - Transformers",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E80+'App.2-BA_FA Cont 2013 NewCGAAP'!J80+'App.2-BA_FA Cont 2013 NewCGAAP'!K80","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F80","v":-7500},null,40,2.5000000000000001E-2,0,-93.75,-93.75,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L80","v":-93.75},0,-187.5,null,-187.5]
[2440,"Deferred Revenue5",{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!E81+'App.2-BA_FA Cont 2013 NewCGAAP'!J81+'App.2-BA_FA Cont 2013 NewCGAAP'!K81","v":0},{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F81","v":0},null,null,0,0,0,0,{"$f":"-'App.2-BA_FA Cont 2013 NewCGAAP'!L81","v":0},0,0,null,0]
[null,"Total",{"$f":"SUM(C17:C81)","v":4683324.4599999972},{"$f":"SUM(D17:D81)","v":332925.26999999996},null,null,null,{"$f":"SUM(H17:H81)","v":199913.55138540638},3984.3131833333332,203897.86456873975,203896.66,1.2045687397018869,7968.6263666666664,3313.34,204568.83775207307]
[]
["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-BA_FA Cont 2014 MIFRS","index":29,"n_rows":83,"n_cols":13,"rows_kept":83,"cut":false,"hidden":true,"merged":[[73,1,74,12],[76,1,76,12],[82,1,83,12],[8,0,8,12],[9,0,9,12],[14,3,14,6],[60,2,60,8],[61,2,61,8],[70,1,71,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2014]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H17","v":120704.76},37000,null,{"$f":"D17+E17+F17","v":157704.76},null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N17","v":-118771.26000000001},-23147,null,{"$f":"I17+J17+K17","v":-141918.26},{"$f":"G17+L17","v":15786.5}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H18","v":23980.67},null,null,23980.67,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N18","v":-18353.330000000002},-335,null,{"$f":"I18+J18+K18","v":-18688.330000000002},{"$f":"G18+L18","v":5292.3399999999965}]
["N/A",1805,"Land",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H19","v":22895.33},null,null,22895.33,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N19","v":0},null,null,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":22895.33}]
[47,1808,"Buildings",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H21","v":40145.019999999997},139000,null,179145.02,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N21","v":-12705.6},-16923.03,null,{"$f":"I20+J20+K20","v":-29628.629999999997},{"$f":"G20+L20","v":149516.38999999998}]
[13,1810,"Leasehold Improvements",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H23","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N23","v":0},null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H24","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N24","v":0},null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H26","v":9863.43},391250,null,401113.43,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N26","v":-5956.3},-67469,null,-73425.3,327688.13]
[47,1825,"Storage Battery Equipment",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H46","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N46","v":0},null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H47","v":2571042.89},155760,null,2726802.89,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N47","v":-1332135.8},-175543.66,null,-1507679.46,1219123.4300000002]
[47,1835,"Overhead Conductors & Devices",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H48","v":4028206.9899999993},72150,null,4100356.9899999993,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N48","v":-2615565.1599999997},-114578,null,-2730143.1599999997,1370213.8299999996]
[47,1840,"Underground Conduit",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H49","v":67590.83},15000,null,82590.83,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N49","v":-22783.77},-90506,null,-113289.77,-30698.940000000002]
[47,1845,"Underground Conductors & Devices",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H50","v":498179.6},214704,null,712883.6,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N50","v":-175963.83000000002},-23359,null,-199322.83000000002,513560.76999999996]
[47,1850,"Line Transformers",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H51","v":1663239.2499999998},69780,null,1733019.2499999998,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N51","v":-1218656.99},-93199,null,-1311855.99,421163.25999999978]
[47,1855,"Services (Overhead & Underground)",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H52","v":1423773.09},93590,null,1517363.09,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N52","v":-1114247.8400000001},-46481,null,-1160728.8400000001,356634.25]
[47,1860,"Meters",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H54","v":594329.39},32350,null,626679.39,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N54","v":-483894.5},-2923,null,-486817.5,139861.89000000001]
[47,1860,"Meters (Smart Meters)",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H55","v":14490.6},15000,null,29490.6,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N55","v":-483.02},-500,null,-983.02,28507.579999999998]
["N/A",1905,"Land",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H56","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N56","v":0},null,null,0,0]
[47,1908,"Buildings & Fixtures",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H57","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N57","v":0},null,null,0,0]
[13,1910,"Leasehold Improvements",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H58","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N58","v":0},null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H59","v":30841.31},8000,null,38841.31,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N59","v":-30841.31},-1384,null,-32225.31,6615.9999999999964]
[8,1915,"Office Furniture & Equipment (5 years)",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H60","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N60","v":0},null,null,0,0]
[10,1920,"Computer Equipment - Hardware",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H61","v":95623.9},null,null,95623.9,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N61","v":-89595.940000000017},null,null,-89595.940000000017,6027.9599999999773]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H62","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N62","v":0},null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H63","v":0},6000,null,6000,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N63","v":0},-13534.27,null,-13534.27,-7534.27]
[10,1930,"Transportation Equipment",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H64","v":860720.91},70000,null,930720.91,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N64","v":-735620.6},-160069.04999999999,null,-895689.64999999991,35031.260000000126]
[8,1935,"Stores Equipment",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H66","v":3559.1},null,-1761,1798.1,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N66","v":-3559.1},null,1761,-1798.1,0]
[8,1940,"Tools, Shop & Garage Equipment",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H67","v":186853.67},10000,null,196853.67,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N67","v":-181663.46000000005},{"$f":"-4907.88-1114.42","v":-6022.3},null,-187685.76000000004,9167.9099999999744]
[8,1945,"Measurement & Testing Equipment",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H68","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N68","v":0},-1809,null,-1809,-1809]
[8,1950,"Power Operated Equipment",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H69","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N69","v":0},null,null,0,0]
[8,1955,"Communications Equipment",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H70","v":0},1200,null,1200,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N70","v":0},-1566.49,null,-1566.49,-366.49]
[8,1955,"Communication Equipment (Smart Meters)",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H71","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N71","v":0},null,null,0,0]
[8,1960,"Miscellaneous Equipment ",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H72","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N72","v":0},-1210.4000000000001,null,-1210.4000000000001,-1210.4000000000001]
[47,1970,"Load Management Controls Customer Premises",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H73","v":0},null,-254912,-254912,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N73","v":0},null,254912,254912,0]
[47,1975,"Load Management Controls Utility Premises",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H74","v":0},null,null,0,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N74","v":0},null,null,0,0]
[47,1980,"System Supervisor Equipment",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H75","v":0},50200,0,50200,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N75","v":0},-9910,null,-9910,40290]
[47,1985,"Miscellaneous Fixed Assets",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H76","v":0},0,0,0,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N76","v":0},null,null,0,0]
[47,1990,"Other Tangible Property",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H77","v":0},0,0,0,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N77","v":0},null,null,0,0]
[47,1995,"Contributions & Grants",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H78","v":-2000},null,null,-2000,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N78","v":16.670000000000002},71444,null,71460.67,69460.67]
[47,2440,"Deferred Revenue5",{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H81","v":0},-200000,null,-200000,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!N81","v":0},2436,null,2436,-197564]
[null,null,null,{"$f":"'App.2-BA_FA Cont 2013 NewCGAAP'!H82","v":0},null,null,{"$f":"D56+E56+F56","v":0},null,null,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D17:D56)","v":12254040.74},{"$f":"SUM(E17:E56)","v":1180984},{"$f":"SUM(F17:F56)","v":-256673},{"$f":"SUM(G17:G56)","v":13178351.74},null,{"$f":"SUM(I17:I56)","v":-8160781.1399999987},{"$f":"SUM(J17:J56)","v":-776589.20000000007},{"$f":"SUM(K17:K56)","v":256673},{"$f":"SUM(L17:L56)","v":-8680697.339999998},{"$f":"SUM(M17:M56)","v":4497654.3999999985}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D58+E58+F58","v":0},null,null,null,null,{"$f":"I58+J58+K58","v":0},{"$f":"G58+L58","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D59+E59+F59","v":0},null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D57:D59)","v":12254040.74},{"$f":"SUM(E57:E59)","v":1180984},-256673,13178351.74,null,{"$f":"SUM(I57:I59)","v":-8160781.1399999987},-776589.20000000007,256673,-8680697.339999998,4497654.3999999985]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J60+J61","v":-776589.20000000007}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-160069]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,-6022]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J62-K65-K66","v":-610498.20000000007}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3 below)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-CD_NewCGAAP_DepExp_2014","index":30,"n_rows":93,"n_cols":11,"rows_kept":93,"cut":false,"hidden":false,"merged":[[88,1,88,10],[89,1,89,10],[90,1,90,10],[92,1,93,10],[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]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CD"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,null,null,2014,"Revised CGAAP"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2014 Depreciation Expense 1","2014 Depreciation Expense per Apppendix 2-BA Fixed Assets, Column J\n (l)","Variance 2","Depreciation Expense on 2014 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2014 Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2013 Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = 2013 Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F17","v":0},5,{"$f":"IF(D17=0,0,1/D17)","v":0.2},{"$f":"IF(D17=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O17,+'App.2-CC_NewCGAAP_DepExp_2013'!O17+((C17*0.5)/D17))","v":1288.9999999999995},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K17","v":1289},{"$f":"IF(ISERROR(+F17-G17), 0, +F17-G17)","v":-4.5474735088646412E-13},{"$f":"IF(D17=0,0,+(C17)/D17)","v":0},644,{"$f":"IF(ISERROR(+I17+'App.2-CC_NewCGAAP_DepExp_2013'!O17-J17), 0, +I17+'App.2-CC_NewCGAAP_DepExp_2013'!O17-J17)","v":644.99999999999955}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F18","v":0},20,0.05,{"$f":"IF(D18=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O18,+'App.2-CC_NewCGAAP_DepExp_2013'!O18+((C18*0.5)/D18))","v":390.3085960618144},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K18","v":390.33},{"$f":"IF(ISERROR(+F18-G18), 0, +F18-G18)","v":-2.1403938185585503E-2},{"$f":"IF(D18=0,0,+(C18)/D18)","v":0},null,{"$f":"IF(ISERROR(+I18+'App.2-CC_NewCGAAP_DepExp_2013'!O18-J18), 0, +I18+'App.2-CC_NewCGAAP_DepExp_2013'!O18-J18)","v":390.3085960618144}]
[1805,"Land",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F19","v":0},null,0,{"$f":"IF(D19=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O19,+'App.2-CC_NewCGAAP_DepExp_2013'!O19+((C19*0.5)/D19))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K19","v":0},0,{"$f":"IF(D19=0,0,+(C19)/D19)","v":0},null,{"$f":"IF(ISERROR(+I19+'App.2-CC_NewCGAAP_DepExp_2013'!O19-J19), 0, +I19+'App.2-CC_NewCGAAP_DepExp_2013'!O19-J19)","v":0}]
[1808,"Buildings - Brick",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F20","v":0},50,0.02,{"$f":"IF(D20=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O20,+'App.2-CC_NewCGAAP_DepExp_2013'!O20+((C20*0.5)/D20))","v":2895.4118491921004},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K20","v":2895.83},-0.41815080789956482,0,null,{"$f":"IF(ISERROR(+I20+'App.2-CC_NewCGAAP_DepExp_2013'!O20-J20), 0, +I20+'App.2-CC_NewCGAAP_DepExp_2013'!O20-J20)","v":2895.4118491921004}]
[1808,"Buildings - Other",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F21","v":0},50,0.02,{"$f":"IF(D21=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O21,+'App.2-CC_NewCGAAP_DepExp_2013'!O21+((C21*0.5)/D21))","v":781.52478537801153},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K21","v":781.44},8.4785378011474677E-2,0,null,{"$f":"IF(ISERROR(+I21+'App.2-CC_NewCGAAP_DepExp_2013'!O21-J21), 0, +I21+'App.2-CC_NewCGAAP_DepExp_2013'!O21-J21)","v":781.52478537801153}]
[1808,"Building - Opeongo Rd",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F22","v":0},25,0.04,{"$f":"IF(D22=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O22,+'App.2-CC_NewCGAAP_DepExp_2013'!O22+((C22*0.5)/D22))","v":-0.22999999999956344},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K22","v":0},-0.22999999999956344,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CC_NewCGAAP_DepExp_2013'!O22-J22), 0, +I22+'App.2-CC_NewCGAAP_DepExp_2013'!O22-J22)","v":-0.22999999999956344}]
[1810,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F23","v":0},null,0,{"$f":"IF(D23=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O23,+'App.2-CC_NewCGAAP_DepExp_2013'!O23+((C23*0.5)/D23))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K23","v":0},0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CC_NewCGAAP_DepExp_2013'!O23-J23), 0, +I23+'App.2-CC_NewCGAAP_DepExp_2013'!O23-J23)","v":0}]
[1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F24","v":0},null,0,{"$f":"IF(D24=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O24,+'App.2-CC_NewCGAAP_DepExp_2013'!O24+((C24*0.5)/D24))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K24","v":0},0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CC_NewCGAAP_DepExp_2013'!O24-J24), 0, +I24+'App.2-CC_NewCGAAP_DepExp_2013'!O24-J24)","v":0}]
[1820,"Transmission Lines",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F25","v":0},null,0,{"$f":"IF(D25=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O25,+'App.2-CC_NewCGAAP_DepExp_2013'!O25+((C25*0.5)/D25))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K25","v":0},0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CC_NewCGAAP_DepExp_2013'!O25-J25), 0, +I25+'App.2-CC_NewCGAAP_DepExp_2013'!O25-J25)","v":0}]
[1820,"Dist Stn Eq <50 kV MS 1 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F26","v":0},40,2.5000000000000001E-2,{"$f":"IF(D26=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O26,+'App.2-CC_NewCGAAP_DepExp_2013'!O26+((C26*0.5)/D26))","v":162.7972},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K26","v":162.80000000000001},-2.8000000000076852E-3,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CC_NewCGAAP_DepExp_2013'!O26-J26), 0, +I26+'App.2-CC_NewCGAAP_DepExp_2013'!O26-J26)","v":162.7972}]
[1820,"Dist Stn Eq <50 kV MS 1 - Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F27","v":0},40,2.5000000000000001E-2,{"$f":"IF(D27=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O27,+'App.2-CC_NewCGAAP_DepExp_2013'!O27+((C27*0.5)/D27))","v":1637.1314782608699},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K27","v":1637.13},1.4782608698169497E-3,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CC_NewCGAAP_DepExp_2013'!O27-J27), 0, +I27+'App.2-CC_NewCGAAP_DepExp_2013'!O27-J27)","v":1637.1314782608699}]
[1820,"Dist Stn Eq <50 kV MS 1 - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F28","v":0},40,2.5000000000000001E-2,{"$f":"IF(D28=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O28,+'App.2-CC_NewCGAAP_DepExp_2013'!O28+((C28*0.5)/D28))","v":1362.6984375000002},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K28","v":1362.7},-1.5624999998635758E-3,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CC_NewCGAAP_DepExp_2013'!O28-J28), 0, +I28+'App.2-CC_NewCGAAP_DepExp_2013'!O28-J28)","v":1362.6984375000002}]
[1820,"Dist Stn Eq <50 kV MS 2 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F29","v":0},40,2.5000000000000001E-2,{"$f":"IF(D29=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O29,+'App.2-CC_NewCGAAP_DepExp_2013'!O29+((C29*0.5)/D29))","v":567.09800000000007},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K29","v":567.1},-1.9999999999527063E-3,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CC_NewCGAAP_DepExp_2013'!O29-J29), 0, +I29+'App.2-CC_NewCGAAP_DepExp_2013'!O29-J29)","v":567.09800000000007}]
[1820,"Dist Stn Eq <50 kV MS 2 - Electrics Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F30","v":0},40,2.5000000000000001E-2,{"$f":"IF(D30=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O30,+'App.2-CC_NewCGAAP_DepExp_2013'!O30+((C30*0.5)/D30))","v":350.56959999999998},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K30","v":350.57},-4.0000000001327862E-4,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CC_NewCGAAP_DepExp_2013'!O30-J30), 0, +I30+'App.2-CC_NewCGAAP_DepExp_2013'!O30-J30)","v":350.56959999999998}]
[1820,"Dist Stn Eq <50 kV MS 2 - Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F31","v":0},40,2.5000000000000001E-2,{"$f":"IF(D31=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O31,+'App.2-CC_NewCGAAP_DepExp_2013'!O31+((C31*0.5)/D31))","v":4206.8356000000003},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K31","v":4206.84},-4.3999999998050043E-3,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CC_NewCGAAP_DepExp_2013'!O31-J31), 0, +I31+'App.2-CC_NewCGAAP_DepExp_2013'!O31-J31)","v":4206.8356000000003}]
[1820,"Dist Stn Eq <50 kV MS 2 - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F32","v":0},40,2.5000000000000001E-2,{"$f":"IF(D32=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O32,+'App.2-CC_NewCGAAP_DepExp_2013'!O32+((C32*0.5)/D32))","v":1925.5957894736846},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K32","v":1925.6},-4.2105263153189298E-3,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CC_NewCGAAP_DepExp_2013'!O32-J32), 0, +I32+'App.2-CC_NewCGAAP_DepExp_2013'!O32-J32)","v":1925.5957894736846}]
[1820,"Dist Stn Eq <50 kV MS 3 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F33","v":0},40,2.5000000000000001E-2,{"$f":"IF(D33=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O33,+'App.2-CC_NewCGAAP_DepExp_2013'!O33+((C33*0.5)/D33))","v":98.763600000000011},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K33","v":98.76},3.6000000000058208E-3,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CC_NewCGAAP_DepExp_2013'!O33-J33), 0, +I33+'App.2-CC_NewCGAAP_DepExp_2013'!O33-J33)","v":98.763600000000011}]
[1820,"Dist Stn Eq <50 kV MS 3 - Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F34","v":0},40,2.5000000000000001E-2,{"$f":"IF(D34=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O34,+'App.2-CC_NewCGAAP_DepExp_2013'!O34+((C34*0.5)/D34))","v":4251.8779856115107},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K34","v":4251.88},-2.0143884894423536E-3,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CC_NewCGAAP_DepExp_2013'!O34-J34), 0, +I34+'App.2-CC_NewCGAAP_DepExp_2013'!O34-J34)","v":4251.8779856115107}]
[1820,"Dist Stn Eq <50 kV MS 3 - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F35","v":0},40,2.5000000000000001E-2,{"$f":"IF(D35=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O35,+'App.2-CC_NewCGAAP_DepExp_2013'!O35+((C35*0.5)/D35))","v":1859.3089285714284},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K35","v":1859.31},-1.0714285715494043E-3,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CC_NewCGAAP_DepExp_2013'!O35-J35), 0, +I35+'App.2-CC_NewCGAAP_DepExp_2013'!O35-J35)","v":1859.3089285714284}]
[1820,"Dist Stn Eq <50 kV MS 4 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F36","v":0},40,2.5000000000000001E-2,{"$f":"IF(D36=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O36,+'App.2-CC_NewCGAAP_DepExp_2013'!O36+((C36*0.5)/D36))","v":9.6776000000000195},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K36","v":9.68},-2.3999999999801958E-3,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CC_NewCGAAP_DepExp_2013'!O36-J36), 0, +I36+'App.2-CC_NewCGAAP_DepExp_2013'!O36-J36)","v":9.6776000000000195}]
[1820,"Dist Stn Eq <50 kV MS 4  - Misc Bldg Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F37","v":0},40,2.5000000000000001E-2,{"$f":"IF(D37=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O37,+'App.2-CC_NewCGAAP_DepExp_2013'!O37+((C37*0.5)/D37))","v":1.6471999999999936},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K37","v":1.65},-2.800000000006353E-3,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CC_NewCGAAP_DepExp_2013'!O37-J37), 0, +I37+'App.2-CC_NewCGAAP_DepExp_2013'!O37-J37)","v":1.6471999999999936}]
[1820,"Dist Stn Eq <50 kV MS 4 - Electrics Equip",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F38","v":0},40,2.5000000000000001E-2,{"$f":"IF(D38=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O38,+'App.2-CC_NewCGAAP_DepExp_2013'!O38+((C38*0.5)/D38))","v":4.882799999999988},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K38","v":4.88},2.7999999999881453E-3,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CC_NewCGAAP_DepExp_2013'!O38-J38), 0, +I38+'App.2-CC_NewCGAAP_DepExp_2013'!O38-J38)","v":4.882799999999988}]
[1820,"Dist Stn Eq <50 kV MS 4 - Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F39","v":0},40,2.5000000000000001E-2,{"$f":"IF(D39=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O39,+'App.2-CC_NewCGAAP_DepExp_2013'!O39+((C39*0.5)/D39))","v":55.89},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K39","v":55.89},0,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CC_NewCGAAP_DepExp_2013'!O39-J39), 0, +I39+'App.2-CC_NewCGAAP_DepExp_2013'!O39-J39)","v":55.89}]
[1820,"Dist Stn Eq <50 kV MS 4 - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F40","v":0},40,2.5000000000000001E-2,{"$f":"IF(D40=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O40,+'App.2-CC_NewCGAAP_DepExp_2013'!O40+((C40*0.5)/D40))","v":41.182000000000116},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K40","v":41.88},-0.69799999999988671,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CC_NewCGAAP_DepExp_2013'!O40-J40), 0, +I40+'App.2-CC_NewCGAAP_DepExp_2013'!O40-J40)","v":41.182000000000116}]
[1820,"Dist Stn Eq <50 kV MS 5 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F41","v":0},40,2.5000000000000001E-2,{"$f":"IF(D41=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O41,+'App.2-CC_NewCGAAP_DepExp_2013'!O41+((C41*0.5)/D41))","v":207.25079999999988},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K41","v":207.25},7.999999998844487E-4,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CC_NewCGAAP_DepExp_2013'!O41-J41), 0, +I41+'App.2-CC_NewCGAAP_DepExp_2013'!O41-J41)","v":207.25079999999988}]
[1820,"Dist Stn Eq <50 kV MS 5 - Misc Bldg Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F42","v":0},40,2.5000000000000001E-2,{"$f":"IF(D42=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O42,+'App.2-CC_NewCGAAP_DepExp_2013'!O42+((C42*0.5)/D42))","v":28.39040000000001},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K42","v":28.39},4.0000000000972591E-4,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CC_NewCGAAP_DepExp_2013'!O42-J42), 0, +I42+'App.2-CC_NewCGAAP_DepExp_2013'!O42-J42)","v":28.39040000000001}]
[1820,"Dist Stn Eq <50 kV MS 5 - Electrics Equip",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F43","v":0},40,2.5000000000000001E-2,{"$f":"IF(D43=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O43,+'App.2-CC_NewCGAAP_DepExp_2013'!O43+((C43*0.5)/D43))","v":141.02520000000004},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K43","v":141.03},-4.7999999999603915E-3,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CC_NewCGAAP_DepExp_2013'!O43-J43), 0, +I43+'App.2-CC_NewCGAAP_DepExp_2013'!O43-J43)","v":141.02520000000004}]
[1820,"Dist Stn Eq <50 kV MS 5 - Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F44","v":0},40,2.5000000000000001E-2,{"$f":"IF(D44=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O44,+'App.2-CC_NewCGAAP_DepExp_2013'!O44+((C44*0.5)/D44))","v":1239.7184000000002},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K44","v":1239.72},-1.5999999998257408E-3,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CC_NewCGAAP_DepExp_2013'!O44-J44), 0, +I44+'App.2-CC_NewCGAAP_DepExp_2013'!O44-J44)","v":1239.7184000000002}]
[1820,"Dist Stn Eq <50 kV MS 5 - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F45","v":0},40,2.5000000000000001E-2,{"$f":"IF(D45=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O45,+'App.2-CC_NewCGAAP_DepExp_2013'!O45+((C45*0.5)/D45))","v":832.78760000000011},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K45","v":832.79},-2.3999999998522981E-3,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CC_NewCGAAP_DepExp_2013'!O45-J45), 0, +I45+'App.2-CC_NewCGAAP_DepExp_2013'!O45-J45)","v":832.78760000000011}]
[1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F46","v":0},null,0,{"$f":"IF(D46=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O46,+'App.2-CC_NewCGAAP_DepExp_2013'!O46+((C46*0.5)/D46))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K46","v":0},0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CC_NewCGAAP_DepExp_2013'!O46-J46), 0, +I46+'App.2-CC_NewCGAAP_DepExp_2013'!O46-J46)","v":0}]
[1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F47","v":127369.87},45,{"$f":"IF(D47=0,0,1/D47)","v":2.2222222222222223E-2},{"$f":"IF(D47=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O47,+'App.2-CC_NewCGAAP_DepExp_2013'!O47+((C47*0.5)/D47))","v":40716.59030393431},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K47","v":40716.78},{"$f":"IF(ISERROR(+F47-G47), 0, +F47-G47)","v":-0.18969606568862218},{"$f":"IF(D47=0,0,+(C47)/D47)","v":2830.4415555555556},42,{"$f":"IF(ISERROR(+I47+'App.2-CC_NewCGAAP_DepExp_2013'!O47-J47), 0, +I47+'App.2-CC_NewCGAAP_DepExp_2013'!O47-J47)","v":42089.811081712083}]
[1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F48","v":114905.11},60,1.6666666666666666E-2,{"$f":"IF(D48=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O48,+'App.2-CC_NewCGAAP_DepExp_2013'!O48+((C48*0.5)/D48))","v":34120.118533168796},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K48","v":34120.589999999997},-0.47146683120081434,1915.0851666666667,237.79,{"$f":"IF(ISERROR(+I48+'App.2-CC_NewCGAAP_DepExp_2013'!O48-J48), 0, +I48+'App.2-CC_NewCGAAP_DepExp_2013'!O48-J48)","v":34839.871116502123}]
[1840,"Underground Conduit",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F49","v":10114.08},50,0.02,{"$f":"IF(D49=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O49,+'App.2-CC_NewCGAAP_DepExp_2013'!O49+((C49*0.5)/D49))","v":1236.685733518565},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K49","v":1236.57},0.11573351856509362,202.2816,1.63,{"$f":"IF(ISERROR(+I49+'App.2-CC_NewCGAAP_DepExp_2013'!O49-J49), 0, +I49+'App.2-CC_NewCGAAP_DepExp_2013'!O49-J49)","v":1336.196533518565}]
[1845,"Underground Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F50","v":24716.71},50,0.02,{"$f":"IF(D50=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O50,+'App.2-CC_NewCGAAP_DepExp_2013'!O50+((C50*0.5)/D50))","v":8459.6174371145553},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K50","v":8460},-0.38256288544471317,494.33420000000001,5.14,{"$f":"IF(ISERROR(+I50+'App.2-CC_NewCGAAP_DepExp_2013'!O50-J50), 0, +I50+'App.2-CC_NewCGAAP_DepExp_2013'!O50-J50)","v":8701.6445371145546}]
[1850,"Line Transformers",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F51","v":28522.73},40,2.5000000000000001E-2,{"$f":"IF(D51=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O51,+'App.2-CC_NewCGAAP_DepExp_2013'!O51+((C51*0.5)/D51))","v":19034.731869523996},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K51","v":19034.939999999999},-0.20813047600313439,713.06825000000003,61.21,{"$f":"IF(ISERROR(+I51+'App.2-CC_NewCGAAP_DepExp_2013'!O51-J51), 0, +I51+'App.2-CC_NewCGAAP_DepExp_2013'!O51-J51)","v":19330.055994523998}]
[1855,"Sevices - Overhead",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F52","v":9808.34},60,1.6666666666666666E-2,{"$f":"IF(D52=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O52,+'App.2-CC_NewCGAAP_DepExp_2013'!O52+((C52*0.5)/D52))","v":11504.571758959251},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K52","v":11504.48},9.1758959251819761E-2,163.47233333333332,null,{"$f":"IF(ISERROR(+I52+'App.2-CC_NewCGAAP_DepExp_2013'!O52-J52), 0, +I52+'App.2-CC_NewCGAAP_DepExp_2013'!O52-J52)","v":11586.307925625917}]
[1855,"Services - Underground",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F53","v":4739.37},40,2.5000000000000001E-2,{"$f":"IF(D53=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O53,+'App.2-CC_NewCGAAP_DepExp_2013'!O53+((C53*0.5)/D53))","v":3330.0129397155811},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K53","v":3329.53},0.48293971558086923,118.48425,32.03,{"$f":"IF(ISERROR(+I53+'App.2-CC_NewCGAAP_DepExp_2013'!O53-J53), 0, +I53+'App.2-CC_NewCGAAP_DepExp_2013'!O53-J53)","v":3357.2250647155806}]
[1860,"Meters",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F54","v":0},25,0.04,{"$f":"IF(D54=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O54,+'App.2-CC_NewCGAAP_DepExp_2013'!O54+((C54*0.5)/D54))","v":13368.14415437004},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K54","v":13367.78},0.36415437003961415,474,1044.8399999999999,{"$f":"IF(ISERROR(+I54+'App.2-CC_NewCGAAP_DepExp_2013'!O54-J54), 0, +I54+'App.2-CC_NewCGAAP_DepExp_2013'!O54-J54)","v":12797.30415437004}]
[1860,"Meters (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F55","v":10278.4},15,6.6666666666666666E-2,{"$f":"IF(D55=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O55,+'App.2-CC_NewCGAAP_DepExp_2013'!O55+((C55*0.5)/D55))","v":1308.6533333333334},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K55","v":1308.6600000000001},-6.6666666666606034E-3,685.22666666666669,null,{"$f":"IF(ISERROR(+I55+'App.2-CC_NewCGAAP_DepExp_2013'!O55-J55), 0, +I55+'App.2-CC_NewCGAAP_DepExp_2013'!O55-J55)","v":1651.2666666666669}]
[1905,"Land",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F56","v":0},null,0,{"$f":"IF(D56=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O56,+'App.2-CC_NewCGAAP_DepExp_2013'!O56+((C56*0.5)/D56))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K56","v":0},0,0,null,{"$f":"IF(ISERROR(+I56+'App.2-CC_NewCGAAP_DepExp_2013'!O56-J56), 0, +I56+'App.2-CC_NewCGAAP_DepExp_2013'!O56-J56)","v":0}]
[1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F57","v":0},null,0,{"$f":"IF(D57=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O57,+'App.2-CC_NewCGAAP_DepExp_2013'!O57+((C57*0.5)/D57))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K57","v":0},0,0,null,{"$f":"IF(ISERROR(+I57+'App.2-CC_NewCGAAP_DepExp_2013'!O57-J57), 0, +I57+'App.2-CC_NewCGAAP_DepExp_2013'!O57-J57)","v":0}]
[1910,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F58","v":0},10,0.1,{"$f":"IF(D58=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O58,+'App.2-CC_NewCGAAP_DepExp_2013'!O58+((C58*0.5)/D58))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K58","v":0},0,0,null,{"$f":"IF(ISERROR(+I58+'App.2-CC_NewCGAAP_DepExp_2013'!O58-J58), 0, +I58+'App.2-CC_NewCGAAP_DepExp_2013'!O58-J58)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F59","v":0},10,0.1,{"$f":"IF(D59=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O59,+'App.2-CC_NewCGAAP_DepExp_2013'!O59+((C59*0.5)/D59))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K59","v":0},0,0,null,{"$f":"IF(ISERROR(+I59+'App.2-CC_NewCGAAP_DepExp_2013'!O59-J59), 0, +I59+'App.2-CC_NewCGAAP_DepExp_2013'!O59-J59)","v":0}]
[1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F60","v":0},null,0,{"$f":"IF(D60=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O60,+'App.2-CC_NewCGAAP_DepExp_2013'!O60+((C60*0.5)/D60))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K60","v":0},0,0,null,{"$f":"IF(ISERROR(+I60+'App.2-CC_NewCGAAP_DepExp_2013'!O60-J60), 0, +I60+'App.2-CC_NewCGAAP_DepExp_2013'!O60-J60)","v":0}]
[1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F61","v":5437.25},5,0.2,{"$f":"IF(D61=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O61,+'App.2-CC_NewCGAAP_DepExp_2013'!O61+((C61*0.5)/D61))","v":2774.5731901674726},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K61","v":2774.37},0.20319016747271235,1087.45,{"$f":"252.93+192","v":444.93},{"$f":"IF(ISERROR(+I61+'App.2-CC_NewCGAAP_DepExp_2013'!O61-J61), 0, +I61+'App.2-CC_NewCGAAP_DepExp_2013'!O61-J61)","v":2873.3681901674731}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F62","v":0},null,0,{"$f":"IF(D62=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O62,+'App.2-CC_NewCGAAP_DepExp_2013'!O62+((C62*0.5)/D62))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K62","v":0},0,0,null,{"$f":"IF(ISERROR(+I62+'App.2-CC_NewCGAAP_DepExp_2013'!O62-J62), 0, +I62+'App.2-CC_NewCGAAP_DepExp_2013'!O62-J62)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F63","v":0},null,0,{"$f":"IF(D63=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O63,+'App.2-CC_NewCGAAP_DepExp_2013'!O63+((C63*0.5)/D63))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K63","v":0},0,0,null,{"$f":"IF(ISERROR(+I63+'App.2-CC_NewCGAAP_DepExp_2013'!O63-J63), 0, +I63+'App.2-CC_NewCGAAP_DepExp_2013'!O63-J63)","v":0}]
[1930,"Transportation Equipment >3 ton",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F64","v":0},8,0.125,{"$f":"IF(D64=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O64,+'App.2-CC_NewCGAAP_DepExp_2013'!O64+((C64*0.5)/D64))","v":37512.401670165418},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K64","v":37512.199999999997},0.20167016542109195,0,null,{"$f":"IF(ISERROR(+I64+'App.2-CC_NewCGAAP_DepExp_2013'!O64-J64), 0, +I64+'App.2-CC_NewCGAAP_DepExp_2013'!O64-J64)","v":37512.401670165418}]
[1930,"Transportation Equipment <3 ton",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F65","v":21744},5,0.2,{"$f":"IF(D65=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O65,+'App.2-CC_NewCGAAP_DepExp_2013'!O65+((C65*0.5)/D65))","v":12127.235555555557},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K65","v":12127.24},-4.4444444429245777E-3,4348.8,null,{"$f":"IF(ISERROR(+I65+'App.2-CC_NewCGAAP_DepExp_2013'!O65-J65), 0, +I65+'App.2-CC_NewCGAAP_DepExp_2013'!O65-J65)","v":14301.635555555556}]
[1935,"Stores Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F66","v":0},10,0.1,{"$f":"IF(D66=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O66,+'App.2-CC_NewCGAAP_DepExp_2013'!O66+((C66*0.5)/D66))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K66","v":0},0,0,null,{"$f":"IF(ISERROR(+I66+'App.2-CC_NewCGAAP_DepExp_2013'!O66-J66), 0, +I66+'App.2-CC_NewCGAAP_DepExp_2013'!O66-J66)","v":0}]
[1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F67","v":0},10,0.1,{"$f":"IF(D67=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O67,+'App.2-CC_NewCGAAP_DepExp_2013'!O67+((C67*0.5)/D67))","v":1570.0683224967459},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K67","v":1570.32},-0.25167750325408633,0,185.84,{"$f":"IF(ISERROR(+I67+'App.2-CC_NewCGAAP_DepExp_2013'!O67-J67), 0, +I67+'App.2-CC_NewCGAAP_DepExp_2013'!O67-J67)","v":1384.2283224967459}]
[1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F68","v":0},null,0,{"$f":"IF(D68=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O68,+'App.2-CC_NewCGAAP_DepExp_2013'!O68+((C68*0.5)/D68))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K68","v":0},0,0,null,{"$f":"IF(ISERROR(+I68+'App.2-CC_NewCGAAP_DepExp_2013'!O68-J68), 0, +I68+'App.2-CC_NewCGAAP_DepExp_2013'!O68-J68)","v":0}]
[1950,"Power Operated Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F69","v":0},null,0,{"$f":"IF(D69=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O69,+'App.2-CC_NewCGAAP_DepExp_2013'!O69+((C69*0.5)/D69))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K69","v":0},0,0,null,{"$f":"IF(ISERROR(+I69+'App.2-CC_NewCGAAP_DepExp_2013'!O69-J69), 0, +I69+'App.2-CC_NewCGAAP_DepExp_2013'!O69-J69)","v":0}]
[1955,"Communications Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F70","v":0},null,0,{"$f":"IF(D70=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O70,+'App.2-CC_NewCGAAP_DepExp_2013'!O70+((C70*0.5)/D70))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K70","v":0},0,0,null,{"$f":"IF(ISERROR(+I70+'App.2-CC_NewCGAAP_DepExp_2013'!O70-J70), 0, +I70+'App.2-CC_NewCGAAP_DepExp_2013'!O70-J70)","v":0}]
[1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F71","v":0},null,0,{"$f":"IF(D71=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O71,+'App.2-CC_NewCGAAP_DepExp_2013'!O71+((C71*0.5)/D71))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K71","v":0},0,0,null,{"$f":"IF(ISERROR(+I71+'App.2-CC_NewCGAAP_DepExp_2013'!O71-J71), 0, +I71+'App.2-CC_NewCGAAP_DepExp_2013'!O71-J71)","v":0}]
[1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F72","v":0},null,0,{"$f":"IF(D72=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O72,+'App.2-CC_NewCGAAP_DepExp_2013'!O72+((C72*0.5)/D72))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K72","v":0},0,0,null,{"$f":"IF(ISERROR(+I72+'App.2-CC_NewCGAAP_DepExp_2013'!O72-J72), 0, +I72+'App.2-CC_NewCGAAP_DepExp_2013'!O72-J72)","v":0}]
[1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F73","v":0},null,0,{"$f":"IF(D73=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O73,+'App.2-CC_NewCGAAP_DepExp_2013'!O73+((C73*0.5)/D73))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K73","v":0},0,0,null,{"$f":"IF(ISERROR(+I73+'App.2-CC_NewCGAAP_DepExp_2013'!O73-J73), 0, +I73+'App.2-CC_NewCGAAP_DepExp_2013'!O73-J73)","v":0}]
[1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F74","v":0},null,0,{"$f":"IF(D74=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O74,+'App.2-CC_NewCGAAP_DepExp_2013'!O74+((C74*0.5)/D74))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K74","v":0},0,0,null,{"$f":"IF(ISERROR(+I74+'App.2-CC_NewCGAAP_DepExp_2013'!O74-J74), 0, +I74+'App.2-CC_NewCGAAP_DepExp_2013'!O74-J74)","v":0}]
[1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F75","v":0},null,0,{"$f":"IF(D75=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O75,+'App.2-CC_NewCGAAP_DepExp_2013'!O75+((C75*0.5)/D75))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K75","v":0},0,0,null,{"$f":"IF(ISERROR(+I75+'App.2-CC_NewCGAAP_DepExp_2013'!O75-J75), 0, +I75+'App.2-CC_NewCGAAP_DepExp_2013'!O75-J75)","v":0}]
[1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F76","v":0},null,0,{"$f":"IF(D76=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O76,+'App.2-CC_NewCGAAP_DepExp_2013'!O76+((C76*0.5)/D76))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K76","v":0},0,0,null,{"$f":"IF(ISERROR(+I76+'App.2-CC_NewCGAAP_DepExp_2013'!O76-J76), 0, +I76+'App.2-CC_NewCGAAP_DepExp_2013'!O76-J76)","v":0}]
[1990,"Other Tangible Property",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F77","v":0},null,0,{"$f":"IF(D77=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O77,+'App.2-CC_NewCGAAP_DepExp_2013'!O77+((C77*0.5)/D77))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K77","v":0},0,0,null,{"$f":"IF(ISERROR(+I77+'App.2-CC_NewCGAAP_DepExp_2013'!O77-J77), 0, +I77+'App.2-CC_NewCGAAP_DepExp_2013'!O77-J77)","v":0}]
[2440,"Deferred Revenue - O/H Conductor",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F78","v":0},60,1.6666666666666666E-2,{"$f":"IF(D78=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O78,+'App.2-CC_NewCGAAP_DepExp_2013'!O78+((C78*0.5)/D78))","v":-33.333333333333336},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K78","v":-33.33},-3.3333333333374071E-3,0,null,{"$f":"IF(ISERROR(+I78+'App.2-CC_NewCGAAP_DepExp_2013'!O78-J78), 0, +I78+'App.2-CC_NewCGAAP_DepExp_2013'!O78-J78)","v":-33.333333333333336}]
[2440,"Deferred Revenue - Poles",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F79","v":0},45,2.2222222222222223E-2,{"$f":"IF(D79=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O79,+'App.2-CC_NewCGAAP_DepExp_2013'!O79+((C79*0.5)/D79))","v":-335.55555555555554},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K79","v":-335.56},4.4444444444593501E-3,0,null,{"$f":"IF(ISERROR(+I79+'App.2-CC_NewCGAAP_DepExp_2013'!O79-J79), 0, +I79+'App.2-CC_NewCGAAP_DepExp_2013'!O79-J79)","v":-335.55555555555554}]
[2440,"Deferred Revenue - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F80","v":0},40,2.5000000000000001E-2,{"$f":"IF(D80=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O80,+'App.2-CC_NewCGAAP_DepExp_2013'!O80+((C80*0.5)/D80))","v":-187.5},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K80","v":-187.5},0,0,null,{"$f":"IF(ISERROR(+I80+'App.2-CC_NewCGAAP_DepExp_2013'!O80-J80), 0, +I80+'App.2-CC_NewCGAAP_DepExp_2013'!O80-J80)","v":-187.5}]
[2440,"Deferred Revenue5",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F81","v":0},null,0,{"$f":"IF(D81=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O81,+'App.2-CC_NewCGAAP_DepExp_2013'!O81+((C81*0.5)/D81))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K81","v":0},0,0,null,{"$f":"IF(ISERROR(+I81+'App.2-CC_NewCGAAP_DepExp_2013'!O81-J81), 0, +I81+'App.2-CC_NewCGAAP_DepExp_2013'!O81-J81)","v":0}]
[]
[]
[null,"Total",{"$f":"SUM(C17:C83)","v":357635.86},null,null,{"$f":"SUM(F17:F83)","v":210848.15976318411},210849.52000000005,-1.360236815838086,13032.644022222223,2699.41,214902.07177429521]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)",null,null,null,0]
[null,"Total Depreciation Expense",null,null,null,{"$f":"+F85+F84","v":210848.15976318411}]
[]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[3,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CD_MIFRS_DepExp_2014","index":31,"n_rows":93,"n_cols":11,"rows_kept":93,"cut":false,"hidden":false,"merged":[[88,1,88,10],[89,1,89,10],[90,1,90,10],[92,1,93,10],[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]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CD"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,null,null,2014,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2014 Depreciation Expense 1","2014 Depreciation Expense per Apppendix 2-BA Fixed Assets, Column J\n (l)","Variance 2","Depreciation Expense on 2014 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2014 Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2013 Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = 2013 Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F17","v":0},5,{"$f":"IF(D17=0,0,1/D17)","v":0.2},{"$f":"IF(D17=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O17,+'App.2-CC_NewCGAAP_DepExp_2013'!O17+((C17*0.5)/D17))","v":1288.9999999999995},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K17","v":1289},{"$f":"IF(ISERROR(+F17-G17), 0, +F17-G17)","v":-4.5474735088646412E-13},{"$f":"IF(D17=0,0,+(C17)/D17)","v":0},644,{"$f":"IF(ISERROR(+I17+'App.2-CC_NewCGAAP_DepExp_2013'!O17-J17), 0, +I17+'App.2-CC_NewCGAAP_DepExp_2013'!O17-J17)","v":644.99999999999955}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F18","v":0},20,0.05,{"$f":"IF(D18=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O18,+'App.2-CC_NewCGAAP_DepExp_2013'!O18+((C18*0.5)/D18))","v":390.3085960618144},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K18","v":390.33},{"$f":"IF(ISERROR(+F18-G18), 0, +F18-G18)","v":-2.1403938185585503E-2},{"$f":"IF(D18=0,0,+(C18)/D18)","v":0},null,{"$f":"IF(ISERROR(+I18+'App.2-CC_NewCGAAP_DepExp_2013'!O18-J18), 0, +I18+'App.2-CC_NewCGAAP_DepExp_2013'!O18-J18)","v":390.3085960618144}]
[1805,"Land",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F19","v":0},null,0,{"$f":"IF(D19=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O19,+'App.2-CC_NewCGAAP_DepExp_2013'!O19+((C19*0.5)/D19))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K19","v":0},0,{"$f":"IF(D19=0,0,+(C19)/D19)","v":0},null,{"$f":"IF(ISERROR(+I19+'App.2-CC_NewCGAAP_DepExp_2013'!O19-J19), 0, +I19+'App.2-CC_NewCGAAP_DepExp_2013'!O19-J19)","v":0}]
[1808,"Buildings - Brick",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F20","v":0},50,0.02,{"$f":"IF(D20=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O20,+'App.2-CC_NewCGAAP_DepExp_2013'!O20+((C20*0.5)/D20))","v":2895.4118491921004},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K20","v":2895.83},-0.41815080789956482,0,null,{"$f":"IF(ISERROR(+I20+'App.2-CC_NewCGAAP_DepExp_2013'!O20-J20), 0, +I20+'App.2-CC_NewCGAAP_DepExp_2013'!O20-J20)","v":2895.4118491921004}]
[1808,"Buildings - Other",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F21","v":0},50,0.02,{"$f":"IF(D21=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O21,+'App.2-CC_NewCGAAP_DepExp_2013'!O21+((C21*0.5)/D21))","v":781.52478537801153},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K21","v":781.44},8.4785378011474677E-2,0,null,{"$f":"IF(ISERROR(+I21+'App.2-CC_NewCGAAP_DepExp_2013'!O21-J21), 0, +I21+'App.2-CC_NewCGAAP_DepExp_2013'!O21-J21)","v":781.52478537801153}]
[1808,"Building - Opeongo Rd",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F22","v":0},25,0.04,{"$f":"IF(D22=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O22,+'App.2-CC_NewCGAAP_DepExp_2013'!O22+((C22*0.5)/D22))","v":-0.22999999999956344},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K22","v":0},-0.22999999999956344,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CC_NewCGAAP_DepExp_2013'!O22-J22), 0, +I22+'App.2-CC_NewCGAAP_DepExp_2013'!O22-J22)","v":-0.22999999999956344}]
[1810,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F23","v":0},null,0,{"$f":"IF(D23=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O23,+'App.2-CC_NewCGAAP_DepExp_2013'!O23+((C23*0.5)/D23))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K23","v":0},0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CC_NewCGAAP_DepExp_2013'!O23-J23), 0, +I23+'App.2-CC_NewCGAAP_DepExp_2013'!O23-J23)","v":0}]
[1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F24","v":0},null,0,{"$f":"IF(D24=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O24,+'App.2-CC_NewCGAAP_DepExp_2013'!O24+((C24*0.5)/D24))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K24","v":0},0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CC_NewCGAAP_DepExp_2013'!O24-J24), 0, +I24+'App.2-CC_NewCGAAP_DepExp_2013'!O24-J24)","v":0}]
[1820,"Transmission Lines",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F25","v":0},null,0,{"$f":"IF(D25=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O25,+'App.2-CC_NewCGAAP_DepExp_2013'!O25+((C25*0.5)/D25))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K25","v":0},0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CC_NewCGAAP_DepExp_2013'!O25-J25), 0, +I25+'App.2-CC_NewCGAAP_DepExp_2013'!O25-J25)","v":0}]
[1820,"Dist Stn Eq <50 kV MS 1 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F26","v":0},40,2.5000000000000001E-2,{"$f":"IF(D26=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O26,+'App.2-CC_NewCGAAP_DepExp_2013'!O26+((C26*0.5)/D26))","v":162.7972},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K26","v":162.80000000000001},-2.8000000000076852E-3,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CC_NewCGAAP_DepExp_2013'!O26-J26), 0, +I26+'App.2-CC_NewCGAAP_DepExp_2013'!O26-J26)","v":162.7972}]
[1820,"Dist Stn Eq <50 kV MS 1 - Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F27","v":0},40,2.5000000000000001E-2,{"$f":"IF(D27=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O27,+'App.2-CC_NewCGAAP_DepExp_2013'!O27+((C27*0.5)/D27))","v":1637.1314782608699},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K27","v":1637.13},1.4782608698169497E-3,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CC_NewCGAAP_DepExp_2013'!O27-J27), 0, +I27+'App.2-CC_NewCGAAP_DepExp_2013'!O27-J27)","v":1637.1314782608699}]
[1820,"Dist Stn Eq <50 kV MS 1 - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F28","v":0},40,2.5000000000000001E-2,{"$f":"IF(D28=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O28,+'App.2-CC_NewCGAAP_DepExp_2013'!O28+((C28*0.5)/D28))","v":1362.6984375000002},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K28","v":1362.7},-1.5624999998635758E-3,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CC_NewCGAAP_DepExp_2013'!O28-J28), 0, +I28+'App.2-CC_NewCGAAP_DepExp_2013'!O28-J28)","v":1362.6984375000002}]
[1820,"Dist Stn Eq <50 kV MS 2 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F29","v":0},40,2.5000000000000001E-2,{"$f":"IF(D29=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O29,+'App.2-CC_NewCGAAP_DepExp_2013'!O29+((C29*0.5)/D29))","v":567.09800000000007},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K29","v":567.1},-1.9999999999527063E-3,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CC_NewCGAAP_DepExp_2013'!O29-J29), 0, +I29+'App.2-CC_NewCGAAP_DepExp_2013'!O29-J29)","v":567.09800000000007}]
[1820,"Dist Stn Eq <50 kV MS 2 - Electrics Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F30","v":0},40,2.5000000000000001E-2,{"$f":"IF(D30=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O30,+'App.2-CC_NewCGAAP_DepExp_2013'!O30+((C30*0.5)/D30))","v":350.56959999999998},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K30","v":350.57},-4.0000000001327862E-4,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CC_NewCGAAP_DepExp_2013'!O30-J30), 0, +I30+'App.2-CC_NewCGAAP_DepExp_2013'!O30-J30)","v":350.56959999999998}]
[1820,"Dist Stn Eq <50 kV MS 2 - Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F31","v":0},40,2.5000000000000001E-2,{"$f":"IF(D31=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O31,+'App.2-CC_NewCGAAP_DepExp_2013'!O31+((C31*0.5)/D31))","v":4206.8356000000003},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K31","v":4206.84},-4.3999999998050043E-3,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CC_NewCGAAP_DepExp_2013'!O31-J31), 0, +I31+'App.2-CC_NewCGAAP_DepExp_2013'!O31-J31)","v":4206.8356000000003}]
[1820,"Dist Stn Eq <50 kV MS 2 - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F32","v":0},40,2.5000000000000001E-2,{"$f":"IF(D32=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O32,+'App.2-CC_NewCGAAP_DepExp_2013'!O32+((C32*0.5)/D32))","v":1925.5957894736846},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K32","v":1925.6},-4.2105263153189298E-3,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CC_NewCGAAP_DepExp_2013'!O32-J32), 0, +I32+'App.2-CC_NewCGAAP_DepExp_2013'!O32-J32)","v":1925.5957894736846}]
[1820,"Dist Stn Eq <50 kV MS 3 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F33","v":0},40,2.5000000000000001E-2,{"$f":"IF(D33=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O33,+'App.2-CC_NewCGAAP_DepExp_2013'!O33+((C33*0.5)/D33))","v":98.763600000000011},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K33","v":98.76},3.6000000000058208E-3,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CC_NewCGAAP_DepExp_2013'!O33-J33), 0, +I33+'App.2-CC_NewCGAAP_DepExp_2013'!O33-J33)","v":98.763600000000011}]
[1820,"Dist Stn Eq <50 kV MS 3 - Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F34","v":0},40,2.5000000000000001E-2,{"$f":"IF(D34=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O34,+'App.2-CC_NewCGAAP_DepExp_2013'!O34+((C34*0.5)/D34))","v":4251.8779856115107},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K34","v":4251.88},-2.0143884894423536E-3,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CC_NewCGAAP_DepExp_2013'!O34-J34), 0, +I34+'App.2-CC_NewCGAAP_DepExp_2013'!O34-J34)","v":4251.8779856115107}]
[1820,"Dist Stn Eq <50 kV MS 3 - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F35","v":0},40,2.5000000000000001E-2,{"$f":"IF(D35=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O35,+'App.2-CC_NewCGAAP_DepExp_2013'!O35+((C35*0.5)/D35))","v":1859.3089285714284},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K35","v":1859.31},-1.0714285715494043E-3,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CC_NewCGAAP_DepExp_2013'!O35-J35), 0, +I35+'App.2-CC_NewCGAAP_DepExp_2013'!O35-J35)","v":1859.3089285714284}]
[1820,"Dist Stn Eq <50 kV MS 4 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F36","v":0},40,2.5000000000000001E-2,{"$f":"IF(D36=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O36,+'App.2-CC_NewCGAAP_DepExp_2013'!O36+((C36*0.5)/D36))","v":9.6776000000000195},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K36","v":9.68},-2.3999999999801958E-3,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CC_NewCGAAP_DepExp_2013'!O36-J36), 0, +I36+'App.2-CC_NewCGAAP_DepExp_2013'!O36-J36)","v":9.6776000000000195}]
[1820,"Dist Stn Eq <50 kV MS 4  - Misc Bldg Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F37","v":0},40,2.5000000000000001E-2,{"$f":"IF(D37=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O37,+'App.2-CC_NewCGAAP_DepExp_2013'!O37+((C37*0.5)/D37))","v":1.6471999999999936},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K37","v":1.65},-2.800000000006353E-3,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CC_NewCGAAP_DepExp_2013'!O37-J37), 0, +I37+'App.2-CC_NewCGAAP_DepExp_2013'!O37-J37)","v":1.6471999999999936}]
[1820,"Dist Stn Eq <50 kV MS 4 - Electrics Equip",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F38","v":0},40,2.5000000000000001E-2,{"$f":"IF(D38=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O38,+'App.2-CC_NewCGAAP_DepExp_2013'!O38+((C38*0.5)/D38))","v":4.882799999999988},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K38","v":4.88},2.7999999999881453E-3,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CC_NewCGAAP_DepExp_2013'!O38-J38), 0, +I38+'App.2-CC_NewCGAAP_DepExp_2013'!O38-J38)","v":4.882799999999988}]
[1820,"Dist Stn Eq <50 kV MS 4 - Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F39","v":0},40,2.5000000000000001E-2,{"$f":"IF(D39=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O39,+'App.2-CC_NewCGAAP_DepExp_2013'!O39+((C39*0.5)/D39))","v":55.89},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K39","v":55.89},0,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CC_NewCGAAP_DepExp_2013'!O39-J39), 0, +I39+'App.2-CC_NewCGAAP_DepExp_2013'!O39-J39)","v":55.89}]
[1820,"Dist Stn Eq <50 kV MS 4 - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F40","v":0},40,2.5000000000000001E-2,{"$f":"IF(D40=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O40,+'App.2-CC_NewCGAAP_DepExp_2013'!O40+((C40*0.5)/D40))","v":41.182000000000116},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K40","v":41.88},-0.69799999999988671,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CC_NewCGAAP_DepExp_2013'!O40-J40), 0, +I40+'App.2-CC_NewCGAAP_DepExp_2013'!O40-J40)","v":41.182000000000116}]
[1820,"Dist Stn Eq <50 kV MS 5 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F41","v":0},40,2.5000000000000001E-2,{"$f":"IF(D41=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O41,+'App.2-CC_NewCGAAP_DepExp_2013'!O41+((C41*0.5)/D41))","v":207.25079999999988},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K41","v":207.25},7.999999998844487E-4,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CC_NewCGAAP_DepExp_2013'!O41-J41), 0, +I41+'App.2-CC_NewCGAAP_DepExp_2013'!O41-J41)","v":207.25079999999988}]
[1820,"Dist Stn Eq <50 kV MS 5 - Misc Bldg Infrastructure",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F42","v":0},40,2.5000000000000001E-2,{"$f":"IF(D42=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O42,+'App.2-CC_NewCGAAP_DepExp_2013'!O42+((C42*0.5)/D42))","v":28.39040000000001},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K42","v":28.39},4.0000000000972591E-4,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CC_NewCGAAP_DepExp_2013'!O42-J42), 0, +I42+'App.2-CC_NewCGAAP_DepExp_2013'!O42-J42)","v":28.39040000000001}]
[1820,"Dist Stn Eq <50 kV MS 5 - Electrics Equip",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F43","v":0},40,2.5000000000000001E-2,{"$f":"IF(D43=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O43,+'App.2-CC_NewCGAAP_DepExp_2013'!O43+((C43*0.5)/D43))","v":141.02520000000004},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K43","v":141.03},-4.7999999999603915E-3,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CC_NewCGAAP_DepExp_2013'!O43-J43), 0, +I43+'App.2-CC_NewCGAAP_DepExp_2013'!O43-J43)","v":141.02520000000004}]
[1820,"Dist Stn Eq <50 kV MS 5 - Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F44","v":0},40,2.5000000000000001E-2,{"$f":"IF(D44=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O44,+'App.2-CC_NewCGAAP_DepExp_2013'!O44+((C44*0.5)/D44))","v":1239.7184000000002},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K44","v":1239.72},-1.5999999998257408E-3,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CC_NewCGAAP_DepExp_2013'!O44-J44), 0, +I44+'App.2-CC_NewCGAAP_DepExp_2013'!O44-J44)","v":1239.7184000000002}]
[1820,"Dist Stn Eq <50 kV MS 5 - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F45","v":0},40,2.5000000000000001E-2,{"$f":"IF(D45=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O45,+'App.2-CC_NewCGAAP_DepExp_2013'!O45+((C45*0.5)/D45))","v":832.78760000000011},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K45","v":832.79},-2.3999999998522981E-3,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CC_NewCGAAP_DepExp_2013'!O45-J45), 0, +I45+'App.2-CC_NewCGAAP_DepExp_2013'!O45-J45)","v":832.78760000000011}]
[1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F46","v":0},null,0,{"$f":"IF(D46=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O46,+'App.2-CC_NewCGAAP_DepExp_2013'!O46+((C46*0.5)/D46))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K46","v":0},0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CC_NewCGAAP_DepExp_2013'!O46-J46), 0, +I46+'App.2-CC_NewCGAAP_DepExp_2013'!O46-J46)","v":0}]
[1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F47","v":127369.87},45,{"$f":"IF(D47=0,0,1/D47)","v":2.2222222222222223E-2},{"$f":"IF(D47=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O47,+'App.2-CC_NewCGAAP_DepExp_2013'!O47+((C47*0.5)/D47))","v":40716.59030393431},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K47","v":40716.78},{"$f":"IF(ISERROR(+F47-G47), 0, +F47-G47)","v":-0.18969606568862218},{"$f":"IF(D47=0,0,+(C47)/D47)","v":2830.4415555555556},42,{"$f":"IF(ISERROR(+I47+'App.2-CC_NewCGAAP_DepExp_2013'!O47-J47), 0, +I47+'App.2-CC_NewCGAAP_DepExp_2013'!O47-J47)","v":42089.811081712083}]
[1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F48","v":114905.11},60,1.6666666666666666E-2,{"$f":"IF(D48=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O48,+'App.2-CC_NewCGAAP_DepExp_2013'!O48+((C48*0.5)/D48))","v":34120.118533168796},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K48","v":34120.589999999997},-0.47146683120081434,1915.0851666666667,237.79,{"$f":"IF(ISERROR(+I48+'App.2-CC_NewCGAAP_DepExp_2013'!O48-J48), 0, +I48+'App.2-CC_NewCGAAP_DepExp_2013'!O48-J48)","v":34839.871116502123}]
[1840,"Underground Conduit",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F49","v":10114.08},50,0.02,{"$f":"IF(D49=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O49,+'App.2-CC_NewCGAAP_DepExp_2013'!O49+((C49*0.5)/D49))","v":1236.685733518565},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K49","v":1236.57},0.11573351856509362,202.2816,1.63,{"$f":"IF(ISERROR(+I49+'App.2-CC_NewCGAAP_DepExp_2013'!O49-J49), 0, +I49+'App.2-CC_NewCGAAP_DepExp_2013'!O49-J49)","v":1336.196533518565}]
[1845,"Underground Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F50","v":24716.71},50,0.02,{"$f":"IF(D50=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O50,+'App.2-CC_NewCGAAP_DepExp_2013'!O50+((C50*0.5)/D50))","v":8459.6174371145553},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K50","v":8460},-0.38256288544471317,494.33420000000001,5.14,{"$f":"IF(ISERROR(+I50+'App.2-CC_NewCGAAP_DepExp_2013'!O50-J50), 0, +I50+'App.2-CC_NewCGAAP_DepExp_2013'!O50-J50)","v":8701.6445371145546}]
[1850,"Line Transformers",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F51","v":28522.73},40,2.5000000000000001E-2,{"$f":"IF(D51=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O51,+'App.2-CC_NewCGAAP_DepExp_2013'!O51+((C51*0.5)/D51))","v":19034.731869523996},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K51","v":19034.939999999999},-0.20813047600313439,713.06825000000003,61.21,{"$f":"IF(ISERROR(+I51+'App.2-CC_NewCGAAP_DepExp_2013'!O51-J51), 0, +I51+'App.2-CC_NewCGAAP_DepExp_2013'!O51-J51)","v":19330.055994523998}]
[1855,"Sevices - Overhead",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F52","v":9808.34},60,1.6666666666666666E-2,{"$f":"IF(D52=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O52,+'App.2-CC_NewCGAAP_DepExp_2013'!O52+((C52*0.5)/D52))","v":11504.571758959251},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K52","v":11504.48},9.1758959251819761E-2,163.47233333333332,-33.86,{"$f":"IF(ISERROR(+I52+'App.2-CC_NewCGAAP_DepExp_2013'!O52-J52), 0, +I52+'App.2-CC_NewCGAAP_DepExp_2013'!O52-J52)","v":11620.167925625918}]
[1855,"Services - Underground",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F53","v":4739.37},40,2.5000000000000001E-2,{"$f":"IF(D53=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O53,+'App.2-CC_NewCGAAP_DepExp_2013'!O53+((C53*0.5)/D53))","v":3330.0129397155811},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K53","v":3329.53},0.48293971558086923,118.48425,32.03,{"$f":"IF(ISERROR(+I53+'App.2-CC_NewCGAAP_DepExp_2013'!O53-J53), 0, +I53+'App.2-CC_NewCGAAP_DepExp_2013'!O53-J53)","v":3357.2250647155806}]
[1860,"Meters",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F54","v":0},25,0.04,{"$f":"IF(D54=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O54,+'App.2-CC_NewCGAAP_DepExp_2013'!O54+((C54*0.5)/D54))","v":13368.14415437004},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K54","v":13367.78},0.36415437003961415,474,1044.8399999999999,{"$f":"IF(ISERROR(+I54+'App.2-CC_NewCGAAP_DepExp_2013'!O54-J54), 0, +I54+'App.2-CC_NewCGAAP_DepExp_2013'!O54-J54)","v":12797.30415437004}]
[1860,"Meters (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F55","v":10278.4},15,6.6666666666666666E-2,{"$f":"IF(D55=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O55,+'App.2-CC_NewCGAAP_DepExp_2013'!O55+((C55*0.5)/D55))","v":1308.6533333333334},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K55","v":1308.6600000000001},-6.6666666666606034E-3,685.22666666666669,null,{"$f":"IF(ISERROR(+I55+'App.2-CC_NewCGAAP_DepExp_2013'!O55-J55), 0, +I55+'App.2-CC_NewCGAAP_DepExp_2013'!O55-J55)","v":1651.2666666666669}]
[1905,"Land",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F56","v":0},null,0,{"$f":"IF(D56=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O56,+'App.2-CC_NewCGAAP_DepExp_2013'!O56+((C56*0.5)/D56))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K56","v":0},0,0,null,{"$f":"IF(ISERROR(+I56+'App.2-CC_NewCGAAP_DepExp_2013'!O56-J56), 0, +I56+'App.2-CC_NewCGAAP_DepExp_2013'!O56-J56)","v":0}]
[1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F57","v":0},null,0,{"$f":"IF(D57=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O57,+'App.2-CC_NewCGAAP_DepExp_2013'!O57+((C57*0.5)/D57))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K57","v":0},0,0,null,{"$f":"IF(ISERROR(+I57+'App.2-CC_NewCGAAP_DepExp_2013'!O57-J57), 0, +I57+'App.2-CC_NewCGAAP_DepExp_2013'!O57-J57)","v":0}]
[1910,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F58","v":0},10,0.1,{"$f":"IF(D58=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O58,+'App.2-CC_NewCGAAP_DepExp_2013'!O58+((C58*0.5)/D58))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K58","v":0},0,0,null,{"$f":"IF(ISERROR(+I58+'App.2-CC_NewCGAAP_DepExp_2013'!O58-J58), 0, +I58+'App.2-CC_NewCGAAP_DepExp_2013'!O58-J58)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F59","v":0},10,0.1,{"$f":"IF(D59=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O59,+'App.2-CC_NewCGAAP_DepExp_2013'!O59+((C59*0.5)/D59))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K59","v":0},0,0,null,{"$f":"IF(ISERROR(+I59+'App.2-CC_NewCGAAP_DepExp_2013'!O59-J59), 0, +I59+'App.2-CC_NewCGAAP_DepExp_2013'!O59-J59)","v":0}]
[1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F60","v":0},null,0,{"$f":"IF(D60=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O60,+'App.2-CC_NewCGAAP_DepExp_2013'!O60+((C60*0.5)/D60))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K60","v":0},0,0,null,{"$f":"IF(ISERROR(+I60+'App.2-CC_NewCGAAP_DepExp_2013'!O60-J60), 0, +I60+'App.2-CC_NewCGAAP_DepExp_2013'!O60-J60)","v":0}]
[1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F61","v":5437.25},5,0.2,{"$f":"IF(D61=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O61,+'App.2-CC_NewCGAAP_DepExp_2013'!O61+((C61*0.5)/D61))","v":2774.5731901674726},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K61","v":2774.37},0.20319016747271235,1087.45,{"$f":"252.93+192","v":444.93},{"$f":"IF(ISERROR(+I61+'App.2-CC_NewCGAAP_DepExp_2013'!O61-J61), 0, +I61+'App.2-CC_NewCGAAP_DepExp_2013'!O61-J61)","v":2873.3681901674731}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F62","v":0},null,0,{"$f":"IF(D62=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O62,+'App.2-CC_NewCGAAP_DepExp_2013'!O62+((C62*0.5)/D62))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K62","v":0},0,0,null,{"$f":"IF(ISERROR(+I62+'App.2-CC_NewCGAAP_DepExp_2013'!O62-J62), 0, +I62+'App.2-CC_NewCGAAP_DepExp_2013'!O62-J62)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F63","v":0},null,0,{"$f":"IF(D63=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O63,+'App.2-CC_NewCGAAP_DepExp_2013'!O63+((C63*0.5)/D63))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K63","v":0},0,0,null,{"$f":"IF(ISERROR(+I63+'App.2-CC_NewCGAAP_DepExp_2013'!O63-J63), 0, +I63+'App.2-CC_NewCGAAP_DepExp_2013'!O63-J63)","v":0}]
[1930,"Transportation Equipment >3 ton",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F64","v":0},8,0.125,{"$f":"IF(D64=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O64,+'App.2-CC_NewCGAAP_DepExp_2013'!O64+((C64*0.5)/D64))","v":37512.401670165418},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K64","v":37512.199999999997},0.20167016542109195,0,null,{"$f":"IF(ISERROR(+I64+'App.2-CC_NewCGAAP_DepExp_2013'!O64-J64), 0, +I64+'App.2-CC_NewCGAAP_DepExp_2013'!O64-J64)","v":37512.401670165418}]
[1930,"Transportation Equipment <3 ton",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F65","v":21744},5,0.2,{"$f":"IF(D65=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O65,+'App.2-CC_NewCGAAP_DepExp_2013'!O65+((C65*0.5)/D65))","v":12127.235555555557},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K65","v":12127.24},-4.4444444429245777E-3,4348.8,null,{"$f":"IF(ISERROR(+I65+'App.2-CC_NewCGAAP_DepExp_2013'!O65-J65), 0, +I65+'App.2-CC_NewCGAAP_DepExp_2013'!O65-J65)","v":14301.635555555556}]
[1935,"Stores Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F66","v":0},10,0.1,{"$f":"IF(D66=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O66,+'App.2-CC_NewCGAAP_DepExp_2013'!O66+((C66*0.5)/D66))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K66","v":0},0,0,null,{"$f":"IF(ISERROR(+I66+'App.2-CC_NewCGAAP_DepExp_2013'!O66-J66), 0, +I66+'App.2-CC_NewCGAAP_DepExp_2013'!O66-J66)","v":0}]
[1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F67","v":0},10,0.1,{"$f":"IF(D67=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O67,+'App.2-CC_NewCGAAP_DepExp_2013'!O67+((C67*0.5)/D67))","v":1570.0683224967459},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K67","v":1570.32},-0.25167750325408633,0,185.84,{"$f":"IF(ISERROR(+I67+'App.2-CC_NewCGAAP_DepExp_2013'!O67-J67), 0, +I67+'App.2-CC_NewCGAAP_DepExp_2013'!O67-J67)","v":1384.2283224967459}]
[1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F68","v":0},null,0,{"$f":"IF(D68=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O68,+'App.2-CC_NewCGAAP_DepExp_2013'!O68+((C68*0.5)/D68))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K68","v":0},0,0,null,{"$f":"IF(ISERROR(+I68+'App.2-CC_NewCGAAP_DepExp_2013'!O68-J68), 0, +I68+'App.2-CC_NewCGAAP_DepExp_2013'!O68-J68)","v":0}]
[1950,"Power Operated Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F69","v":0},null,0,{"$f":"IF(D69=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O69,+'App.2-CC_NewCGAAP_DepExp_2013'!O69+((C69*0.5)/D69))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K69","v":0},0,0,null,{"$f":"IF(ISERROR(+I69+'App.2-CC_NewCGAAP_DepExp_2013'!O69-J69), 0, +I69+'App.2-CC_NewCGAAP_DepExp_2013'!O69-J69)","v":0}]
[1955,"Communications Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F70","v":0},null,0,{"$f":"IF(D70=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O70,+'App.2-CC_NewCGAAP_DepExp_2013'!O70+((C70*0.5)/D70))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K70","v":0},0,0,null,{"$f":"IF(ISERROR(+I70+'App.2-CC_NewCGAAP_DepExp_2013'!O70-J70), 0, +I70+'App.2-CC_NewCGAAP_DepExp_2013'!O70-J70)","v":0}]
[1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F71","v":0},null,0,{"$f":"IF(D71=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O71,+'App.2-CC_NewCGAAP_DepExp_2013'!O71+((C71*0.5)/D71))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K71","v":0},0,0,null,{"$f":"IF(ISERROR(+I71+'App.2-CC_NewCGAAP_DepExp_2013'!O71-J71), 0, +I71+'App.2-CC_NewCGAAP_DepExp_2013'!O71-J71)","v":0}]
[1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F72","v":0},null,0,{"$f":"IF(D72=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O72,+'App.2-CC_NewCGAAP_DepExp_2013'!O72+((C72*0.5)/D72))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K72","v":0},0,0,null,{"$f":"IF(ISERROR(+I72+'App.2-CC_NewCGAAP_DepExp_2013'!O72-J72), 0, +I72+'App.2-CC_NewCGAAP_DepExp_2013'!O72-J72)","v":0}]
[1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F73","v":0},null,0,{"$f":"IF(D73=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O73,+'App.2-CC_NewCGAAP_DepExp_2013'!O73+((C73*0.5)/D73))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K73","v":0},0,0,null,{"$f":"IF(ISERROR(+I73+'App.2-CC_NewCGAAP_DepExp_2013'!O73-J73), 0, +I73+'App.2-CC_NewCGAAP_DepExp_2013'!O73-J73)","v":0}]
[1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F74","v":0},null,0,{"$f":"IF(D74=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O74,+'App.2-CC_NewCGAAP_DepExp_2013'!O74+((C74*0.5)/D74))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K74","v":0},0,0,null,{"$f":"IF(ISERROR(+I74+'App.2-CC_NewCGAAP_DepExp_2013'!O74-J74), 0, +I74+'App.2-CC_NewCGAAP_DepExp_2013'!O74-J74)","v":0}]
[1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F75","v":0},null,0,{"$f":"IF(D75=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O75,+'App.2-CC_NewCGAAP_DepExp_2013'!O75+((C75*0.5)/D75))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K75","v":0},0,0,null,{"$f":"IF(ISERROR(+I75+'App.2-CC_NewCGAAP_DepExp_2013'!O75-J75), 0, +I75+'App.2-CC_NewCGAAP_DepExp_2013'!O75-J75)","v":0}]
[1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F76","v":0},null,0,{"$f":"IF(D76=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O76,+'App.2-CC_NewCGAAP_DepExp_2013'!O76+((C76*0.5)/D76))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K76","v":0},0,0,null,{"$f":"IF(ISERROR(+I76+'App.2-CC_NewCGAAP_DepExp_2013'!O76-J76), 0, +I76+'App.2-CC_NewCGAAP_DepExp_2013'!O76-J76)","v":0}]
[1990,"Other Tangible Property",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F77","v":0},null,0,{"$f":"IF(D77=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O77,+'App.2-CC_NewCGAAP_DepExp_2013'!O77+((C77*0.5)/D77))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K77","v":0},0,0,null,{"$f":"IF(ISERROR(+I77+'App.2-CC_NewCGAAP_DepExp_2013'!O77-J77), 0, +I77+'App.2-CC_NewCGAAP_DepExp_2013'!O77-J77)","v":0}]
[2440,"Deferred Revenue - O/H Conductor",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F78","v":0},60,1.6666666666666666E-2,{"$f":"IF(D78=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O78,+'App.2-CC_NewCGAAP_DepExp_2013'!O78+((C78*0.5)/D78))","v":-33.333333333333336},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K78","v":-33.33},-3.3333333333374071E-3,0,null,{"$f":"IF(ISERROR(+I78+'App.2-CC_NewCGAAP_DepExp_2013'!O78-J78), 0, +I78+'App.2-CC_NewCGAAP_DepExp_2013'!O78-J78)","v":-33.333333333333336}]
[2440,"Deferred Revenue - Poles",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F79","v":0},45,2.2222222222222223E-2,{"$f":"IF(D79=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O79,+'App.2-CC_NewCGAAP_DepExp_2013'!O79+((C79*0.5)/D79))","v":-335.55555555555554},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K79","v":-335.56},4.4444444444593501E-3,0,null,{"$f":"IF(ISERROR(+I79+'App.2-CC_NewCGAAP_DepExp_2013'!O79-J79), 0, +I79+'App.2-CC_NewCGAAP_DepExp_2013'!O79-J79)","v":-335.55555555555554}]
[2440,"Deferred Revenue - Transformers",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F80","v":0},40,2.5000000000000001E-2,{"$f":"IF(D80=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O80,+'App.2-CC_NewCGAAP_DepExp_2013'!O80+((C80*0.5)/D80))","v":-187.5},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K80","v":-187.5},0,0,null,{"$f":"IF(ISERROR(+I80+'App.2-CC_NewCGAAP_DepExp_2013'!O80-J80), 0, +I80+'App.2-CC_NewCGAAP_DepExp_2013'!O80-J80)","v":-187.5}]
[2440,"Deferred Revenue5",{"$f":"+'App.2-BA_FA Cont 2014 MIFRS-'!F81","v":0},null,0,{"$f":"IF(D81=0,+'App.2-CC_NewCGAAP_DepExp_2013'!O81,+'App.2-CC_NewCGAAP_DepExp_2013'!O81+((C81*0.5)/D81))","v":0},{"$f":"-'App.2-BA_FA Cont 2014 MIFRS-'!K81","v":0},0,0,null,{"$f":"IF(ISERROR(+I81+'App.2-CC_NewCGAAP_DepExp_2013'!O81-J81), 0, +I81+'App.2-CC_NewCGAAP_DepExp_2013'!O81-J81)","v":0}]
[]
[]
[null,"Total",{"$f":"SUM(C17:C83)","v":357635.86},null,null,{"$f":"SUM(F17:F83)","v":210848.15976318411},210849.52000000005,-1.360236815838086,13032.644022222223,2665.5499999999997,214935.93177429523]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)",null,null,null,0]
[null,"Total Depreciation Expense",null,null,null,{"$f":"+F85+F84","v":210848.15976318411}]
[]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[3,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CD_MIFRS_DepExp_2015","index":32,"n_rows":93,"n_cols":11,"rows_kept":93,"cut":false,"hidden":false,"merged":[[88,1,88,10],[89,1,89,10],[90,1,90,10],[92,1,93,10],[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]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CD"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,null,null,2015,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2015 Depreciation Expense 1","2015 Depreciation Expense per Apppendix 2-BA Fixed Assets, Column J\n (l)","Variance 2","Depreciation Expense on 2015 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2015 Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2014 Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = 2014 Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F17","v":39416.67},5,{"$f":"IF(D17=0,0,1/D17)","v":0.2},{"$f":"IF(D17=0,+'App.2-CD_MIFRS_DepExp_2014'!K17,+'App.2-CD_MIFRS_DepExp_2014'!K17+((C17*0.5)/D17))","v":4586.6669999999995},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K17","v":4586.17},{"$f":"IF(ISERROR(+F17-G17), 0, +F17-G17)","v":0.49699999999938882},{"$f":"IF(D17=0,0,+(C17)/D17)","v":7883.3339999999998},644.5,{"$f":"IF(ISERROR(+I17+'App.2-CD_MIFRS_DepExp_2014'!K17-J17), 0, +I17+'App.2-CD_MIFRS_DepExp_2014'!K17-J17)","v":7883.8339999999989}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F18","v":4320.68},20,0.05,{"$f":"IF(D18=0,+'App.2-CD_MIFRS_DepExp_2014'!K18,+'App.2-CD_MIFRS_DepExp_2014'!K18+((C18*0.5)/D18))","v":498.32559606181439},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K18","v":498.35},{"$f":"IF(ISERROR(+F18-G18), 0, +F18-G18)","v":-2.4403938185628249E-2},{"$f":"IF(D18=0,0,+(C18)/D18)","v":216.03400000000002},null,{"$f":"IF(ISERROR(+I18+'App.2-CD_MIFRS_DepExp_2014'!K18-J18), 0, +I18+'App.2-CD_MIFRS_DepExp_2014'!K18-J18)","v":606.34259606181445}]
[1805,"Land",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F19","v":0},null,0,{"$f":"IF(D19=0,+'App.2-CD_MIFRS_DepExp_2014'!K19,+'App.2-CD_MIFRS_DepExp_2014'!K19+((C19*0.5)/D19))","v":0},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K19","v":0},0,0,null,{"$f":"IF(ISERROR(+I19+'App.2-CD_MIFRS_DepExp_2014'!K19-J19), 0, +I19+'App.2-CD_MIFRS_DepExp_2014'!K19-J19)","v":0}]
[1808,"Buildings - Brick",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F20","v":0},50,0.02,{"$f":"IF(D20=0,+'App.2-CD_MIFRS_DepExp_2014'!K20,+'App.2-CD_MIFRS_DepExp_2014'!K20+((C20*0.5)/D20))","v":2895.4118491921004},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K20","v":2895.83},-0.41815080789956482,0,2895,{"$f":"IF(ISERROR(+I20+'App.2-CD_MIFRS_DepExp_2014'!K20-J20), 0, +I20+'App.2-CD_MIFRS_DepExp_2014'!K20-J20)","v":0.41184919210036242}]
[1808,"Buildings - Other",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F21","v":0},50,0.02,{"$f":"IF(D21=0,+'App.2-CD_MIFRS_DepExp_2014'!K21,+'App.2-CD_MIFRS_DepExp_2014'!K21+((C21*0.5)/D21))","v":781.52478537801153},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K21","v":781.44},8.4785378011474677E-2,0,null,{"$f":"IF(ISERROR(+I21+'App.2-CD_MIFRS_DepExp_2014'!K21-J21), 0, +I21+'App.2-CD_MIFRS_DepExp_2014'!K21-J21)","v":781.52478537801153}]
[1808,"Building - Opeongo Rd",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F22","v":0},25,0.04,{"$f":"IF(D22=0,+'App.2-CD_MIFRS_DepExp_2014'!K22,+'App.2-CD_MIFRS_DepExp_2014'!K22+((C22*0.5)/D22))","v":-0.22999999999956344},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K22","v":0},-0.22999999999956344,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CD_MIFRS_DepExp_2014'!K22-J22), 0, +I22+'App.2-CD_MIFRS_DepExp_2014'!K22-J22)","v":-0.22999999999956344}]
[1810,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F23","v":0},null,0,{"$f":"IF(D23=0,+'App.2-CD_MIFRS_DepExp_2014'!K23,+'App.2-CD_MIFRS_DepExp_2014'!K23+((C23*0.5)/D23))","v":0},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K23","v":0},0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CD_MIFRS_DepExp_2014'!K23-J23), 0, +I23+'App.2-CD_MIFRS_DepExp_2014'!K23-J23)","v":0}]
[1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F24","v":0},null,0,{"$f":"IF(D24=0,+'App.2-CD_MIFRS_DepExp_2014'!K24,+'App.2-CD_MIFRS_DepExp_2014'!K24+((C24*0.5)/D24))","v":0},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K24","v":0},0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CD_MIFRS_DepExp_2014'!K24-J24), 0, +I24+'App.2-CD_MIFRS_DepExp_2014'!K24-J24)","v":0}]
[1820,"Transmission Lines",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F25","v":0},null,0,{"$f":"IF(D25=0,+'App.2-CD_MIFRS_DepExp_2014'!K25,+'App.2-CD_MIFRS_DepExp_2014'!K25+((C25*0.5)/D25))","v":0},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K25","v":0},0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CD_MIFRS_DepExp_2014'!K25-J25), 0, +I25+'App.2-CD_MIFRS_DepExp_2014'!K25-J25)","v":0}]
[1820,"Dist Stn Eq <50 kV MS 1 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F26","v":0},40,2.5000000000000001E-2,{"$f":"IF(D26=0,+'App.2-CD_MIFRS_DepExp_2014'!K26,+'App.2-CD_MIFRS_DepExp_2014'!K26+((C26*0.5)/D26))","v":162.7972},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K26","v":156.29},6.5072000000000116,0,7,{"$f":"IF(ISERROR(+I26+'App.2-CD_MIFRS_DepExp_2014'!K26-J26), 0, +I26+'App.2-CD_MIFRS_DepExp_2014'!K26-J26)","v":155.7972}]
[1820,"Dist Stn Eq <50 kV MS 1 - Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F27","v":0},40,2.5000000000000001E-2,{"$f":"IF(D27=0,+'App.2-CD_MIFRS_DepExp_2014'!K27,+'App.2-CD_MIFRS_DepExp_2014'!K27+((C27*0.5)/D27))","v":1637.1314782608699},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K27","v":1580.19},56.941478260869872,0,57,{"$f":"IF(ISERROR(+I27+'App.2-CD_MIFRS_DepExp_2014'!K27-J27), 0, +I27+'App.2-CD_MIFRS_DepExp_2014'!K27-J27)","v":1580.1314782608699}]
[1820,"Dist Stn Eq <50 kV MS 1 - Transformers",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F28","v":0},40,2.5000000000000001E-2,{"$f":"IF(D28=0,+'App.2-CD_MIFRS_DepExp_2014'!K28,+'App.2-CD_MIFRS_DepExp_2014'!K28+((C28*0.5)/D28))","v":1362.6984375000002},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K28","v":1320.11},42.588437500000282,0,43,{"$f":"IF(ISERROR(+I28+'App.2-CD_MIFRS_DepExp_2014'!K28-J28), 0, +I28+'App.2-CD_MIFRS_DepExp_2014'!K28-J28)","v":1319.6984375000002}]
[1820,"Dist Stn Eq <50 kV MS 2 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F29","v":0},40,2.5000000000000001E-2,{"$f":"IF(D29=0,+'App.2-CD_MIFRS_DepExp_2014'!K29,+'App.2-CD_MIFRS_DepExp_2014'!K29+((C29*0.5)/D29))","v":567.09800000000007},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K29","v":544.41},22.688000000000102,0,23,{"$f":"IF(ISERROR(+I29+'App.2-CD_MIFRS_DepExp_2014'!K29-J29), 0, +I29+'App.2-CD_MIFRS_DepExp_2014'!K29-J29)","v":544.09800000000007}]
[1820,"Dist Stn Eq <50 kV MS 2 - Electrics Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F30","v":0},40,2.5000000000000001E-2,{"$f":"IF(D30=0,+'App.2-CD_MIFRS_DepExp_2014'!K30,+'App.2-CD_MIFRS_DepExp_2014'!K30+((C30*0.5)/D30))","v":350.56959999999998},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K30","v":336.55},14.019599999999969,0,14,{"$f":"IF(ISERROR(+I30+'App.2-CD_MIFRS_DepExp_2014'!K30-J30), 0, +I30+'App.2-CD_MIFRS_DepExp_2014'!K30-J30)","v":336.56959999999998}]
[1820,"Dist Stn Eq <50 kV MS 2 - Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F31","v":0},40,2.5000000000000001E-2,{"$f":"IF(D31=0,+'App.2-CD_MIFRS_DepExp_2014'!K31,+'App.2-CD_MIFRS_DepExp_2014'!K31+((C31*0.5)/D31))","v":4206.8356000000003},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K31","v":4038.56},168.2756000000004,0,168,{"$f":"IF(ISERROR(+I31+'App.2-CD_MIFRS_DepExp_2014'!K31-J31), 0, +I31+'App.2-CD_MIFRS_DepExp_2014'!K31-J31)","v":4038.8356000000003}]
[1820,"Dist Stn Eq <50 kV MS 2 - Transformers",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F32","v":0},40,2.5000000000000001E-2,{"$f":"IF(D32=0,+'App.2-CD_MIFRS_DepExp_2014'!K32,+'App.2-CD_MIFRS_DepExp_2014'!K32+((C32*0.5)/D32))","v":1925.5957894736846},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K32","v":1874.92},50.675789473684517,0,51,{"$f":"IF(ISERROR(+I32+'App.2-CD_MIFRS_DepExp_2014'!K32-J32), 0, +I32+'App.2-CD_MIFRS_DepExp_2014'!K32-J32)","v":1874.5957894736846}]
[1820,"Dist Stn Eq <50 kV MS 3 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F33","v":0},40,2.5000000000000001E-2,{"$f":"IF(D33=0,+'App.2-CD_MIFRS_DepExp_2014'!K33,+'App.2-CD_MIFRS_DepExp_2014'!K33+((C33*0.5)/D33))","v":98.763600000000011},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K33","v":94.81},3.9536000000000087,0,4,{"$f":"IF(ISERROR(+I33+'App.2-CD_MIFRS_DepExp_2014'!K33-J33), 0, +I33+'App.2-CD_MIFRS_DepExp_2014'!K33-J33)","v":94.763600000000011}]
[1820,"Dist Stn Eq <50 kV MS 3 - Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F34","v":0},40,2.5000000000000001E-2,{"$f":"IF(D34=0,+'App.2-CD_MIFRS_DepExp_2014'!K34,+'App.2-CD_MIFRS_DepExp_2014'!K34+((C34*0.5)/D34))","v":4251.8779856115107},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K34","v":4129.5200000000004},122.35798561151023,0,122,{"$f":"IF(ISERROR(+I34+'App.2-CD_MIFRS_DepExp_2014'!K34-J34), 0, +I34+'App.2-CD_MIFRS_DepExp_2014'!K34-J34)","v":4129.8779856115107}]
[1820,"Dist Stn Eq <50 kV MS 3 - Transformers",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F35","v":0},40,2.5000000000000001E-2,{"$f":"IF(D35=0,+'App.2-CD_MIFRS_DepExp_2014'!K35,+'App.2-CD_MIFRS_DepExp_2014'!K35+((C35*0.5)/D35))","v":1859.3089285714284},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K35","v":1792.9},66.408928571428305,0,66,{"$f":"IF(ISERROR(+I35+'App.2-CD_MIFRS_DepExp_2014'!K35-J35), 0, +I35+'App.2-CD_MIFRS_DepExp_2014'!K35-J35)","v":1793.3089285714284}]
[1820,"Dist Stn Eq <50 kV MS 4 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F36","v":0},40,2.5000000000000001E-2,{"$f":"IF(D36=0,+'App.2-CD_MIFRS_DepExp_2014'!K36,+'App.2-CD_MIFRS_DepExp_2014'!K36+((C36*0.5)/D36))","v":9.6776000000000195},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K36","v":9.2899999999999991},0.38760000000002037,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CD_MIFRS_DepExp_2014'!K36-J36), 0, +I36+'App.2-CD_MIFRS_DepExp_2014'!K36-J36)","v":9.6776000000000195}]
[1820,"Dist Stn Eq <50 kV MS 4  - Misc Bldg Infrastructure",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F37","v":0},40,2.5000000000000001E-2,{"$f":"IF(D37=0,+'App.2-CD_MIFRS_DepExp_2014'!K37,+'App.2-CD_MIFRS_DepExp_2014'!K37+((C37*0.5)/D37))","v":1.6471999999999936},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K37","v":1.58},6.7199999999993487E-2,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CD_MIFRS_DepExp_2014'!K37-J37), 0, +I37+'App.2-CD_MIFRS_DepExp_2014'!K37-J37)","v":1.6471999999999936}]
[1820,"Dist Stn Eq <50 kV MS 4 - Electrics Equip",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F38","v":0},40,2.5000000000000001E-2,{"$f":"IF(D38=0,+'App.2-CD_MIFRS_DepExp_2014'!K38,+'App.2-CD_MIFRS_DepExp_2014'!K38+((C38*0.5)/D38))","v":4.882799999999988},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K38","v":4.6900000000000004},0.19279999999998765,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CD_MIFRS_DepExp_2014'!K38-J38), 0, +I38+'App.2-CD_MIFRS_DepExp_2014'!K38-J38)","v":4.882799999999988}]
[1820,"Dist Stn Eq <50 kV MS 4 - Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F39","v":0},40,2.5000000000000001E-2,{"$f":"IF(D39=0,+'App.2-CD_MIFRS_DepExp_2014'!K39,+'App.2-CD_MIFRS_DepExp_2014'!K39+((C39*0.5)/D39))","v":55.89},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K39","v":53.65},2.240000000000002,0,2,{"$f":"IF(ISERROR(+I39+'App.2-CD_MIFRS_DepExp_2014'!K39-J39), 0, +I39+'App.2-CD_MIFRS_DepExp_2014'!K39-J39)","v":53.89}]
[1820,"Dist Stn Eq <50 kV MS 4 - Transformers",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F40","v":0},40,2.5000000000000001E-2,{"$f":"IF(D40=0,+'App.2-CD_MIFRS_DepExp_2014'!K40,+'App.2-CD_MIFRS_DepExp_2014'!K40+((C40*0.5)/D40))","v":41.182000000000116},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K40","v":39.53},1.6520000000001147,0,2,{"$f":"IF(ISERROR(+I40+'App.2-CD_MIFRS_DepExp_2014'!K40-J40), 0, +I40+'App.2-CD_MIFRS_DepExp_2014'!K40-J40)","v":39.182000000000116}]
[1820,"Dist Stn Eq <50 kV MS 5 - Bldg & Infrastructure",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F41","v":0},40,2.5000000000000001E-2,{"$f":"IF(D41=0,+'App.2-CD_MIFRS_DepExp_2014'!K41,+'App.2-CD_MIFRS_DepExp_2014'!K41+((C41*0.5)/D41))","v":207.25079999999988},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K41","v":198.96},8.2907999999998765,0,8,{"$f":"IF(ISERROR(+I41+'App.2-CD_MIFRS_DepExp_2014'!K41-J41), 0, +I41+'App.2-CD_MIFRS_DepExp_2014'!K41-J41)","v":199.25079999999988}]
[1820,"Dist Stn Eq <50 kV MS 5 - Misc Bldg Infrastructure",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F42","v":0},40,2.5000000000000001E-2,{"$f":"IF(D42=0,+'App.2-CD_MIFRS_DepExp_2014'!K42,+'App.2-CD_MIFRS_DepExp_2014'!K42+((C42*0.5)/D42))","v":28.39040000000001},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K42","v":27.25},1.1404000000000103,0,1,{"$f":"IF(ISERROR(+I42+'App.2-CD_MIFRS_DepExp_2014'!K42-J42), 0, +I42+'App.2-CD_MIFRS_DepExp_2014'!K42-J42)","v":27.39040000000001}]
[1820,"Dist Stn Eq <50 kV MS 5 - Electrics Equip",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F43","v":0},40,2.5000000000000001E-2,{"$f":"IF(D43=0,+'App.2-CD_MIFRS_DepExp_2014'!K43,+'App.2-CD_MIFRS_DepExp_2014'!K43+((C43*0.5)/D43))","v":141.02520000000004},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K43","v":135.38},5.6452000000000453,0,6,{"$f":"IF(ISERROR(+I43+'App.2-CD_MIFRS_DepExp_2014'!K43-J43), 0, +I43+'App.2-CD_MIFRS_DepExp_2014'!K43-J43)","v":135.02520000000004}]
[1820,"Dist Stn Eq <50 kV MS 5 - Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F44","v":0},40,2.5000000000000001E-2,{"$f":"IF(D44=0,+'App.2-CD_MIFRS_DepExp_2014'!K44,+'App.2-CD_MIFRS_DepExp_2014'!K44+((C44*0.5)/D44))","v":1239.7184000000002},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K44","v":1190.1300000000001},49.588400000000092,0,50,{"$f":"IF(ISERROR(+I44+'App.2-CD_MIFRS_DepExp_2014'!K44-J44), 0, +I44+'App.2-CD_MIFRS_DepExp_2014'!K44-J44)","v":1189.7184000000002}]
[1820,"Dist Stn Eq <50 kV MS 5 - Transformers",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F45","v":0},40,2.5000000000000001E-2,{"$f":"IF(D45=0,+'App.2-CD_MIFRS_DepExp_2014'!K45,+'App.2-CD_MIFRS_DepExp_2014'!K45+((C45*0.5)/D45))","v":832.78760000000011},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K45","v":799.48},33.307600000000093,0,33,{"$f":"IF(ISERROR(+I45+'App.2-CD_MIFRS_DepExp_2014'!K45-J45), 0, +I45+'App.2-CD_MIFRS_DepExp_2014'!K45-J45)","v":799.78760000000011}]
[1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F46","v":0},null,0,{"$f":"IF(D46=0,+'App.2-CD_MIFRS_DepExp_2014'!K46,+'App.2-CD_MIFRS_DepExp_2014'!K46+((C46*0.5)/D46))","v":0},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K46","v":0},0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CD_MIFRS_DepExp_2014'!K46-J46), 0, +I46+'App.2-CD_MIFRS_DepExp_2014'!K46-J46)","v":0}]
[1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F47","v":182603.16},45,2.2222222222222223E-2,{"$f":"IF(D47=0,+'App.2-CD_MIFRS_DepExp_2014'!K47,+'App.2-CD_MIFRS_DepExp_2014'!K47+((C47*0.5)/D47))","v":44118.735081712082},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K47","v":42349.1},1769.6350817120838,4057.848,1770,{"$f":"IF(ISERROR(+I47+'App.2-CD_MIFRS_DepExp_2014'!K47-J47), 0, +I47+'App.2-CD_MIFRS_DepExp_2014'!K47-J47)","v":44377.659081712081}]
[1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F48","v":68145.86},60,1.6666666666666666E-2,{"$f":"IF(D48=0,+'App.2-CD_MIFRS_DepExp_2014'!K48,+'App.2-CD_MIFRS_DepExp_2014'!K48+((C48*0.5)/D48))","v":35407.753283168793},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K48","v":35320.19},87.563283168790804,1135.7643333333333,88,{"$f":"IF(ISERROR(+I48+'App.2-CD_MIFRS_DepExp_2014'!K48-J48), 0, +I48+'App.2-CD_MIFRS_DepExp_2014'!K48-J48)","v":35887.635449835456}]
[1840,"Underground Conduit",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F49","v":0},50,0.02,{"$f":"IF(D49=0,+'App.2-CD_MIFRS_DepExp_2014'!K49,+'App.2-CD_MIFRS_DepExp_2014'!K49+((C49*0.5)/D49))","v":1336.196533518565},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K49","v":1310.6300000000001},25.566533518564938,0,26,{"$f":"IF(ISERROR(+I49+'App.2-CD_MIFRS_DepExp_2014'!K49-J49), 0, +I49+'App.2-CD_MIFRS_DepExp_2014'!K49-J49)","v":1310.196533518565}]
[1845,"Underground Conductors & Devices",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F50","v":0},50,0.02,{"$f":"IF(D50=0,+'App.2-CD_MIFRS_DepExp_2014'!K50,+'App.2-CD_MIFRS_DepExp_2014'!K50+((C50*0.5)/D50))","v":8701.6445371145546},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K50","v":8496.08},205.5645371145547,0,206,{"$f":"IF(ISERROR(+I50+'App.2-CD_MIFRS_DepExp_2014'!K50-J50), 0, +I50+'App.2-CD_MIFRS_DepExp_2014'!K50-J50)","v":8495.6445371145546}]
[1850,"Line Transformers",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F51","v":62246.07},40,2.5000000000000001E-2,{"$f":"IF(D51=0,+'App.2-CD_MIFRS_DepExp_2014'!K51,+'App.2-CD_MIFRS_DepExp_2014'!K51+((C51*0.5)/D51))","v":20108.131869523997},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K51","v":18807},1301.131869523997,1556.15175,1301,{"$f":"IF(ISERROR(+I51+'App.2-CD_MIFRS_DepExp_2014'!K51-J51), 0, +I51+'App.2-CD_MIFRS_DepExp_2014'!K51-J51)","v":19585.207744523999}]
[1855,"Sevices - Overhead",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F52","v":3838.97},60,1.6666666666666666E-2,{"$f":"IF(D52=0,+'App.2-CD_MIFRS_DepExp_2014'!K52,+'App.2-CD_MIFRS_DepExp_2014'!K52+((C52*0.5)/D52))","v":11652.159342292583},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K52","v":11174.2},477.95934229258273,63.982833333333332,444,{"$f":"IF(ISERROR(+I52+'App.2-CD_MIFRS_DepExp_2014'!K52-J52), 0, +I52+'App.2-CD_MIFRS_DepExp_2014'!K52-J52)","v":11240.150758959251}]
[1855,"Services - Underground",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F53","v":6567.96},40,2.5000000000000001E-2,{"$f":"IF(D53=0,+'App.2-CD_MIFRS_DepExp_2014'!K53,+'App.2-CD_MIFRS_DepExp_2014'!K53+((C53*0.5)/D53))","v":3439.3245647155804},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K53","v":3267.88},171.44456471558033,164.19900000000001,171,{"$f":"IF(ISERROR(+I53+'App.2-CD_MIFRS_DepExp_2014'!K53-J53), 0, +I53+'App.2-CD_MIFRS_DepExp_2014'!K53-J53)","v":3350.4240647155807}]
[1860,"Meters",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F54","v":0},25,0.04,{"$f":"IF(D54=0,+'App.2-CD_MIFRS_DepExp_2014'!K54,+'App.2-CD_MIFRS_DepExp_2014'!K54+((C54*0.5)/D54))","v":12797.30415437004},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K54","v":12796.98},0.32415437004056002,0,1099,{"$f":"IF(ISERROR(+I54+'App.2-CD_MIFRS_DepExp_2014'!K54-J54), 0, +I54+'App.2-CD_MIFRS_DepExp_2014'!K54-J54)","v":11698.30415437004}]
[1860,"Meters (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F55","v":1884.18},15,6.6666666666666666E-2,{"$f":"IF(D55=0,+'App.2-CD_MIFRS_DepExp_2014'!K55,+'App.2-CD_MIFRS_DepExp_2014'!K55+((C55*0.5)/D55))","v":1714.0726666666669},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K55","v":1714.08},-7.3333333330083406E-3,125.61200000000001,null,{"$f":"IF(ISERROR(+I55+'App.2-CD_MIFRS_DepExp_2014'!K55-J55), 0, +I55+'App.2-CD_MIFRS_DepExp_2014'!K55-J55)","v":1776.878666666667}]
[1905,"Land",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F56","v":0},null,0,{"$f":"IF(D56=0,+'App.2-CD_MIFRS_DepExp_2014'!K56,+'App.2-CD_MIFRS_DepExp_2014'!K56+((C56*0.5)/D56))","v":0},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K56","v":0},0,0,null,{"$f":"IF(ISERROR(+I56+'App.2-CD_MIFRS_DepExp_2014'!K56-J56), 0, +I56+'App.2-CD_MIFRS_DepExp_2014'!K56-J56)","v":0}]
[1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F57","v":0},null,0,{"$f":"IF(D57=0,+'App.2-CD_MIFRS_DepExp_2014'!K57,+'App.2-CD_MIFRS_DepExp_2014'!K57+((C57*0.5)/D57))","v":0},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K57","v":0},0,0,null,{"$f":"IF(ISERROR(+I57+'App.2-CD_MIFRS_DepExp_2014'!K57-J57), 0, +I57+'App.2-CD_MIFRS_DepExp_2014'!K57-J57)","v":0}]
[1910,"Leasehold Improvements",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F58","v":116088.07},10,0.1,{"$f":"IF(D58=0,+'App.2-CD_MIFRS_DepExp_2014'!K58,+'App.2-CD_MIFRS_DepExp_2014'!K58+((C58*0.5)/D58))","v":5804.4035000000003},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K58","v":5804.41},-6.4999999995052349E-3,11608.807000000001,null,{"$f":"IF(ISERROR(+I58+'App.2-CD_MIFRS_DepExp_2014'!K58-J58), 0, +I58+'App.2-CD_MIFRS_DepExp_2014'!K58-J58)","v":11608.807000000001}]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F59","v":21604.43},10,0.1,{"$f":"IF(D59=0,+'App.2-CD_MIFRS_DepExp_2014'!K59,+'App.2-CD_MIFRS_DepExp_2014'!K59+((C59*0.5)/D59))","v":1080.2215000000001},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K59","v":1080.22},1.5000000000782165E-3,2160.4430000000002,null,{"$f":"IF(ISERROR(+I59+'App.2-CD_MIFRS_DepExp_2014'!K59-J59), 0, +I59+'App.2-CD_MIFRS_DepExp_2014'!K59-J59)","v":2160.4430000000002}]
[1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F60","v":0},null,0,{"$f":"IF(D60=0,+'App.2-CD_MIFRS_DepExp_2014'!K60,+'App.2-CD_MIFRS_DepExp_2014'!K60+((C60*0.5)/D60))","v":0},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K60","v":0},0,0,null,{"$f":"IF(ISERROR(+I60+'App.2-CD_MIFRS_DepExp_2014'!K60-J60), 0, +I60+'App.2-CD_MIFRS_DepExp_2014'!K60-J60)","v":0}]
[1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F61","v":1917.99},5,0.2,{"$f":"IF(D61=0,+'App.2-CD_MIFRS_DepExp_2014'!K61,+'App.2-CD_MIFRS_DepExp_2014'!K61+((C61*0.5)/D61))","v":3065.1671901674731},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K61","v":3065.07},9.7190167472945177E-2,383.59800000000001,444.82,{"$f":"IF(ISERROR(+I61+'App.2-CD_MIFRS_DepExp_2014'!K61-J61), 0, +I61+'App.2-CD_MIFRS_DepExp_2014'!K61-J61)","v":2812.1461901674729}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F62","v":0},null,0,{"$f":"IF(D62=0,+'App.2-CD_MIFRS_DepExp_2014'!K62,+'App.2-CD_MIFRS_DepExp_2014'!K62+((C62*0.5)/D62))","v":0},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K62","v":0},0,0,null,{"$f":"IF(ISERROR(+I62+'App.2-CD_MIFRS_DepExp_2014'!K62-J62), 0, +I62+'App.2-CD_MIFRS_DepExp_2014'!K62-J62)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F63","v":0},null,0,{"$f":"IF(D63=0,+'App.2-CD_MIFRS_DepExp_2014'!K63,+'App.2-CD_MIFRS_DepExp_2014'!K63+((C63*0.5)/D63))","v":0},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K63","v":0},0,0,null,{"$f":"IF(ISERROR(+I63+'App.2-CD_MIFRS_DepExp_2014'!K63-J63), 0, +I63+'App.2-CD_MIFRS_DepExp_2014'!K63-J63)","v":0}]
[1930,"Transportation Equipment >3 ton",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F64","v":0},8,0.125,{"$f":"IF(D64=0,+'App.2-CD_MIFRS_DepExp_2014'!K64,+'App.2-CD_MIFRS_DepExp_2014'!K64+((C64*0.5)/D64))","v":37512.401670165418},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K64","v":37512.199999999997},0.20167016542109195,0,null,{"$f":"IF(ISERROR(+I64+'App.2-CD_MIFRS_DepExp_2014'!K64-J64), 0, +I64+'App.2-CD_MIFRS_DepExp_2014'!K64-J64)","v":37512.401670165418}]
[1930,"Transportation Equipment <3 ton",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F65","v":0},5,0.2,{"$f":"IF(D65=0,+'App.2-CD_MIFRS_DepExp_2014'!K65,+'App.2-CD_MIFRS_DepExp_2014'!K65+((C65*0.5)/D65))","v":14301.635555555556},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K65","v":14301.64},-4.4444444429245777E-3,0,null,{"$f":"IF(ISERROR(+I65+'App.2-CD_MIFRS_DepExp_2014'!K65-J65), 0, +I65+'App.2-CD_MIFRS_DepExp_2014'!K65-J65)","v":14301.635555555556}]
[1935,"Stores Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F66","v":1731.25},10,0.1,{"$f":"IF(D66=0,+'App.2-CD_MIFRS_DepExp_2014'!K66,+'App.2-CD_MIFRS_DepExp_2014'!K66+((C66*0.5)/D66))","v":86.5625},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K66","v":86.57},-7.4999999999931788E-3,173.125,null,{"$f":"IF(ISERROR(+I66+'App.2-CD_MIFRS_DepExp_2014'!K66-J66), 0, +I66+'App.2-CD_MIFRS_DepExp_2014'!K66-J66)","v":173.125}]
[1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F67","v":625.08000000000004},10,0.1,{"$f":"IF(D67=0,+'App.2-CD_MIFRS_DepExp_2014'!K67,+'App.2-CD_MIFRS_DepExp_2014'!K67+((C67*0.5)/D67))","v":1415.4823224967458},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K67","v":1415.69},-0.2076775032542173,62.508000000000003,266.7,{"$f":"IF(ISERROR(+I67+'App.2-CD_MIFRS_DepExp_2014'!K67-J67), 0, +I67+'App.2-CD_MIFRS_DepExp_2014'!K67-J67)","v":1180.0363224967459}]
[1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F68","v":0},null,0,{"$f":"IF(D68=0,+'App.2-CD_MIFRS_DepExp_2014'!K68,+'App.2-CD_MIFRS_DepExp_2014'!K68+((C68*0.5)/D68))","v":0},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K68","v":0},0,0,null,{"$f":"IF(ISERROR(+I68+'App.2-CD_MIFRS_DepExp_2014'!K68-J68), 0, +I68+'App.2-CD_MIFRS_DepExp_2014'!K68-J68)","v":0}]
[1950,"Power Operated Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F69","v":0},null,0,{"$f":"IF(D69=0,+'App.2-CD_MIFRS_DepExp_2014'!K69,+'App.2-CD_MIFRS_DepExp_2014'!K69+((C69*0.5)/D69))","v":0},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K69","v":0},0,0,null,{"$f":"IF(ISERROR(+I69+'App.2-CD_MIFRS_DepExp_2014'!K69-J69), 0, +I69+'App.2-CD_MIFRS_DepExp_2014'!K69-J69)","v":0}]
[1955,"Communications Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F70","v":0},null,0,{"$f":"IF(D70=0,+'App.2-CD_MIFRS_DepExp_2014'!K70,+'App.2-CD_MIFRS_DepExp_2014'!K70+((C70*0.5)/D70))","v":0},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K70","v":0},0,0,null,{"$f":"IF(ISERROR(+I70+'App.2-CD_MIFRS_DepExp_2014'!K70-J70), 0, +I70+'App.2-CD_MIFRS_DepExp_2014'!K70-J70)","v":0}]
[1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F71","v":0},null,0,{"$f":"IF(D71=0,+'App.2-CD_MIFRS_DepExp_2014'!K71,+'App.2-CD_MIFRS_DepExp_2014'!K71+((C71*0.5)/D71))","v":0},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K71","v":0},0,0,null,{"$f":"IF(ISERROR(+I71+'App.2-CD_MIFRS_DepExp_2014'!K71-J71), 0, +I71+'App.2-CD_MIFRS_DepExp_2014'!K71-J71)","v":0}]
[1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F72","v":0},null,0,{"$f":"IF(D72=0,+'App.2-CD_MIFRS_DepExp_2014'!K72,+'App.2-CD_MIFRS_DepExp_2014'!K72+((C72*0.5)/D72))","v":0},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K72","v":0},0,0,null,{"$f":"IF(ISERROR(+I72+'App.2-CD_MIFRS_DepExp_2014'!K72-J72), 0, +I72+'App.2-CD_MIFRS_DepExp_2014'!K72-J72)","v":0}]
[1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F73","v":0},null,0,{"$f":"IF(D73=0,+'App.2-CD_MIFRS_DepExp_2014'!K73,+'App.2-CD_MIFRS_DepExp_2014'!K73+((C73*0.5)/D73))","v":0},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K73","v":0},0,0,null,{"$f":"IF(ISERROR(+I73+'App.2-CD_MIFRS_DepExp_2014'!K73-J73), 0, +I73+'App.2-CD_MIFRS_DepExp_2014'!K73-J73)","v":0}]
[1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F74","v":0},null,0,{"$f":"IF(D74=0,+'App.2-CD_MIFRS_DepExp_2014'!K74,+'App.2-CD_MIFRS_DepExp_2014'!K74+((C74*0.5)/D74))","v":0},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K74","v":0},0,0,null,{"$f":"IF(ISERROR(+I74+'App.2-CD_MIFRS_DepExp_2014'!K74-J74), 0, +I74+'App.2-CD_MIFRS_DepExp_2014'!K74-J74)","v":0}]
[1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F75","v":0},null,0,{"$f":"IF(D75=0,+'App.2-CD_MIFRS_DepExp_2014'!K75,+'App.2-CD_MIFRS_DepExp_2014'!K75+((C75*0.5)/D75))","v":0},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K75","v":0},0,0,null,{"$f":"IF(ISERROR(+I75+'App.2-CD_MIFRS_DepExp_2014'!K75-J75), 0, +I75+'App.2-CD_MIFRS_DepExp_2014'!K75-J75)","v":0}]
[1985,"Miscellaneous Fixed Assets",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F76","v":0},null,0,{"$f":"IF(D76=0,+'App.2-CD_MIFRS_DepExp_2014'!K76,+'App.2-CD_MIFRS_DepExp_2014'!K76+((C76*0.5)/D76))","v":0},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K76","v":0},0,0,null,{"$f":"IF(ISERROR(+I76+'App.2-CD_MIFRS_DepExp_2014'!K76-J76), 0, +I76+'App.2-CD_MIFRS_DepExp_2014'!K76-J76)","v":0}]
[1990,"Other Tangible Property",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F77","v":0},null,0,{"$f":"IF(D77=0,+'App.2-CD_MIFRS_DepExp_2014'!K77,+'App.2-CD_MIFRS_DepExp_2014'!K77+((C77*0.5)/D77))","v":0},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K77","v":0},0,0,null,{"$f":"IF(ISERROR(+I77+'App.2-CD_MIFRS_DepExp_2014'!K77-J77), 0, +I77+'App.2-CD_MIFRS_DepExp_2014'!K77-J77)","v":0}]
[2440,"Deferred Revenue - O/H Conductor",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F78","v":0},60,1.6666666666666666E-2,{"$f":"IF(D78=0,+'App.2-CD_MIFRS_DepExp_2014'!K78,+'App.2-CD_MIFRS_DepExp_2014'!K78+((C78*0.5)/D78))","v":-33.333333333333336},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K78","v":-33},-0.3333333333333357,0,null,{"$f":"IF(ISERROR(+I78+'App.2-CD_MIFRS_DepExp_2014'!K78-J78), 0, +I78+'App.2-CD_MIFRS_DepExp_2014'!K78-J78)","v":-33.333333333333336}]
[2440,"Deferred Revenue - Poles",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F79","v":-4451.7},45,2.2222222222222223E-2,{"$f":"IF(D79=0,+'App.2-CD_MIFRS_DepExp_2014'!K79,+'App.2-CD_MIFRS_DepExp_2014'!K79+((C79*0.5)/D79))","v":-385.01888888888885},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K79","v":-385.03},1.1111111111119953E-2,-98.926666666666662,null,{"$f":"IF(ISERROR(+I79+'App.2-CD_MIFRS_DepExp_2014'!K79-J79), 0, +I79+'App.2-CD_MIFRS_DepExp_2014'!K79-J79)","v":-434.48222222222222}]
[2440,"Deferred Revenue - Transformers",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F80","v":-11930.09},40,2.5000000000000001E-2,{"$f":"IF(D80=0,+'App.2-CD_MIFRS_DepExp_2014'!K80,+'App.2-CD_MIFRS_DepExp_2014'!K80+((C80*0.5)/D80))","v":-336.626125},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K80","v":-336.63},3.8749999999936335E-3,-298.25225,null,{"$f":"IF(ISERROR(+I80+'App.2-CD_MIFRS_DepExp_2014'!K80-J80), 0, +I80+'App.2-CD_MIFRS_DepExp_2014'!K80-J80)","v":-485.75225}]
[2440,"Contributions & Grants - Meters",{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F81","v":-1884.18},15,6.6666666666666666E-2,{"$f":"IF(D81=0,+'App.2-CD_MIFRS_DepExp_2014'!K81,+'App.2-CD_MIFRS_DepExp_2014'!K81+((C81*0.5)/D81))","v":-62.806000000000004},{"$f":"-'App.2-BA_FA Cont 2015 MIFRS'!K81","v":-62.81},3.9999999999977831E-3,-125.61200000000001,null,{"$f":"IF(ISERROR(+I81+'App.2-CD_MIFRS_DepExp_2014'!K81-J81), 0, +I81+'App.2-CD_MIFRS_DepExp_2014'!K81-J81)","v":-125.61200000000001}]
[]
[]
[null,"Total",{"$f":"SUM(C17:C83)","v":492724.39999999997},null,null,{"$f":"SUM(F17:F83)","v":229470.23977429522},224774.46000000005,4695.7797742952571,29068.616000000002,10013.02,233991.52777429522]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)",null,null,null,0]
[null,"Total Depreciation Expense",null,null,null,{"$f":"+F85+F84","v":229470.23977429522}]
[null,null,null,null,null,null,null,"$4,694.95 Variance - errors found in new continuity schedules for IFRS."]
["Notes:",null,null,null,null,null,null,null,"Adjusted and corrected"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[3,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CD_MIFRS_DepExp_2016","index":33,"n_rows":93,"n_cols":11,"rows_kept":93,"cut":false,"hidden":false,"merged":[[88,1,88,10],[89,1,89,10],[90,1,90,10],[92,1,93,10],[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]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CD"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,null,null,2016,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2016 Depreciation Expense 1","2016 Depreciation Expense per Apppendix 2-BA Fixed Assets, Column J\n (l)","Variance 2","Depreciation Expense on 2016 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2014 Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2015 Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = 2015 Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,5,{"$f":"IF(D17=0,0,1/D17)","v":0.2},{"$f":"IF(D17=0,+'App.2-CD_MIFRS_DepExp_2015'!K17,+'App.2-CD_MIFRS_DepExp_2015'!K17+((C17*0.5)/D17))","v":7883.8339999999989},7883.33,{"$f":"IF(ISERROR(+F17-G17), 0, +F17-G17)","v":0.50399999999899592},{"$f":"IF(D17=0,0,+(C17)/D17)","v":0},null,{"$f":"IF(ISERROR(+I17+'App.2-CD_MIFRS_DepExp_2015'!K17-J17), 0, +I17+'App.2-CD_MIFRS_DepExp_2015'!K17-J17)","v":7883.8339999999989}]
[1612,"Land Rights (Formally known as Account 1906)",3000,20,0.05,{"$f":"IF(D18=0,+'App.2-CD_MIFRS_DepExp_2015'!K18,+'App.2-CD_MIFRS_DepExp_2015'!K18+((C18*0.5)/D18))","v":681.34259606181445},681.36,-1.7403938185566403E-2,{"$f":"IF(D18=0,0,+(C18)/D18)","v":150},60,{"$f":"IF(ISERROR(+I18+'App.2-CD_MIFRS_DepExp_2015'!K18-J18), 0, +I18+'App.2-CD_MIFRS_DepExp_2015'!K18-J18)","v":696.34259606181445}]
[1805,"Land",null,null,0,{"$f":"IF(D19=0,+'App.2-CD_MIFRS_DepExp_2015'!K19,+'App.2-CD_MIFRS_DepExp_2015'!K19+((C19*0.5)/D19))","v":0},null,0,{"$f":"IF(D19=0,0,+(C19)/D19)","v":0},null,{"$f":"IF(ISERROR(+I19+'App.2-CD_MIFRS_DepExp_2015'!K19-J19), 0, +I19+'App.2-CD_MIFRS_DepExp_2015'!K19-J19)","v":0}]
[1808,"Buildings - Brick",null,50,0.02,{"$f":"IF(D20=0,+'App.2-CD_MIFRS_DepExp_2015'!K20,+'App.2-CD_MIFRS_DepExp_2015'!K20+((C20*0.5)/D20))","v":0.41184919210036242},0,0.41184919210036242,0,null,{"$f":"IF(ISERROR(+I20+'App.2-CD_MIFRS_DepExp_2015'!K20-J20), 0, +I20+'App.2-CD_MIFRS_DepExp_2015'!K20-J20)","v":0.41184919210036242}]
[1808,"Buildings - Other",null,50,0.02,{"$f":"IF(D21=0,+'App.2-CD_MIFRS_DepExp_2015'!K21,+'App.2-CD_MIFRS_DepExp_2015'!K21+((C21*0.5)/D21))","v":781.52478537801153},781.44,8.4785378011474677E-2,0,null,{"$f":"IF(ISERROR(+I21+'App.2-CD_MIFRS_DepExp_2015'!K21-J21), 0, +I21+'App.2-CD_MIFRS_DepExp_2015'!K21-J21)","v":781.52478537801153}]
[1808,"Building - Opeongo Rd",null,25,0.04,{"$f":"IF(D22=0,+'App.2-CD_MIFRS_DepExp_2015'!K22,+'App.2-CD_MIFRS_DepExp_2015'!K22+((C22*0.5)/D22))","v":-0.22999999999956344},null,-0.22999999999956344,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CD_MIFRS_DepExp_2015'!K22-J22), 0, +I22+'App.2-CD_MIFRS_DepExp_2015'!K22-J22)","v":-0.22999999999956344}]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D23=0,+'App.2-CD_MIFRS_DepExp_2015'!K23,+'App.2-CD_MIFRS_DepExp_2015'!K23+((C23*0.5)/D23))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CD_MIFRS_DepExp_2015'!K23-J23), 0, +I23+'App.2-CD_MIFRS_DepExp_2015'!K23-J23)","v":0}]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D24=0,+'App.2-CD_MIFRS_DepExp_2015'!K24,+'App.2-CD_MIFRS_DepExp_2015'!K24+((C24*0.5)/D24))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CD_MIFRS_DepExp_2015'!K24-J24), 0, +I24+'App.2-CD_MIFRS_DepExp_2015'!K24-J24)","v":0}]
[1820,"Transmission Lines",null,null,0,{"$f":"IF(D25=0,+'App.2-CD_MIFRS_DepExp_2015'!K25,+'App.2-CD_MIFRS_DepExp_2015'!K25+((C25*0.5)/D25))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CD_MIFRS_DepExp_2015'!K25-J25), 0, +I25+'App.2-CD_MIFRS_DepExp_2015'!K25-J25)","v":0}]
[1820,"Dist Stn Eq <50 kV MS 1 - Bldg & Infrastructure",null,40,2.5000000000000001E-2,{"$f":"IF(D26=0,+'App.2-CD_MIFRS_DepExp_2015'!K26,+'App.2-CD_MIFRS_DepExp_2015'!K26+((C26*0.5)/D26))","v":155.7972},156.29,-0.49279999999998836,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CD_MIFRS_DepExp_2015'!K26-J26), 0, +I26+'App.2-CD_MIFRS_DepExp_2015'!K26-J26)","v":155.7972}]
[1820,"Dist Stn Eq <50 kV MS 1 - Equipment",null,40,2.5000000000000001E-2,{"$f":"IF(D27=0,+'App.2-CD_MIFRS_DepExp_2015'!K27,+'App.2-CD_MIFRS_DepExp_2015'!K27+((C27*0.5)/D27))","v":1580.1314782608699},1580.19,-5.8521739130128481E-2,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CD_MIFRS_DepExp_2015'!K27-J27), 0, +I27+'App.2-CD_MIFRS_DepExp_2015'!K27-J27)","v":1580.1314782608699}]
[1820,"Dist Stn Eq <50 kV MS 1 - Transformers",null,40,2.5000000000000001E-2,{"$f":"IF(D28=0,+'App.2-CD_MIFRS_DepExp_2015'!K28,+'App.2-CD_MIFRS_DepExp_2015'!K28+((C28*0.5)/D28))","v":1319.6984375000002},1320.11,-0.41156249999971806,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CD_MIFRS_DepExp_2015'!K28-J28), 0, +I28+'App.2-CD_MIFRS_DepExp_2015'!K28-J28)","v":1319.6984375000002}]
[1820,"Dist Stn Eq <50 kV MS 2 - Bldg & Infrastructure",null,40,2.5000000000000001E-2,{"$f":"IF(D29=0,+'App.2-CD_MIFRS_DepExp_2015'!K29,+'App.2-CD_MIFRS_DepExp_2015'!K29+((C29*0.5)/D29))","v":544.09800000000007},544.41,-0.31199999999989814,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CD_MIFRS_DepExp_2015'!K29-J29), 0, +I29+'App.2-CD_MIFRS_DepExp_2015'!K29-J29)","v":544.09800000000007}]
[1820,"Dist Stn Eq <50 kV MS 2 - Electrics Equipment",null,40,2.5000000000000001E-2,{"$f":"IF(D30=0,+'App.2-CD_MIFRS_DepExp_2015'!K30,+'App.2-CD_MIFRS_DepExp_2015'!K30+((C30*0.5)/D30))","v":336.56959999999998},336.55,1.9599999999968531E-2,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CD_MIFRS_DepExp_2015'!K30-J30), 0, +I30+'App.2-CD_MIFRS_DepExp_2015'!K30-J30)","v":336.56959999999998}]
[1820,"Dist Stn Eq <50 kV MS 2 - Equipment",null,40,2.5000000000000001E-2,{"$f":"IF(D31=0,+'App.2-CD_MIFRS_DepExp_2015'!K31,+'App.2-CD_MIFRS_DepExp_2015'!K31+((C31*0.5)/D31))","v":4038.8356000000003},4038.56,0.27560000000039508,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CD_MIFRS_DepExp_2015'!K31-J31), 0, +I31+'App.2-CD_MIFRS_DepExp_2015'!K31-J31)","v":4038.8356000000003}]
[1820,"Dist Stn Eq <50 kV MS 2 - Transformers",null,40,2.5000000000000001E-2,{"$f":"IF(D32=0,+'App.2-CD_MIFRS_DepExp_2015'!K32,+'App.2-CD_MIFRS_DepExp_2015'!K32+((C32*0.5)/D32))","v":1874.5957894736846},1874.92,-0.32421052631548264,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CD_MIFRS_DepExp_2015'!K32-J32), 0, +I32+'App.2-CD_MIFRS_DepExp_2015'!K32-J32)","v":1874.5957894736846}]
[1820,"Dist Stn Eq <50 kV MS 3 - Bldg & Infrastructure",null,40,2.5000000000000001E-2,{"$f":"IF(D33=0,+'App.2-CD_MIFRS_DepExp_2015'!K33,+'App.2-CD_MIFRS_DepExp_2015'!K33+((C33*0.5)/D33))","v":94.763600000000011},94.81,-4.6399999999991337E-2,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CD_MIFRS_DepExp_2015'!K33-J33), 0, +I33+'App.2-CD_MIFRS_DepExp_2015'!K33-J33)","v":94.763600000000011}]
[1820,"Dist Stn Eq <50 kV MS 3 - Equipment",null,40,2.5000000000000001E-2,{"$f":"IF(D34=0,+'App.2-CD_MIFRS_DepExp_2015'!K34,+'App.2-CD_MIFRS_DepExp_2015'!K34+((C34*0.5)/D34))","v":4129.8779856115107},4129.5200000000004,0.35798561151023023,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CD_MIFRS_DepExp_2015'!K34-J34), 0, +I34+'App.2-CD_MIFRS_DepExp_2015'!K34-J34)","v":4129.8779856115107}]
[1820,"Dist Stn Eq <50 kV MS 3 - Transformers",null,40,2.5000000000000001E-2,{"$f":"IF(D35=0,+'App.2-CD_MIFRS_DepExp_2015'!K35,+'App.2-CD_MIFRS_DepExp_2015'!K35+((C35*0.5)/D35))","v":1793.3089285714284},1792.9,0.40892857142830508,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CD_MIFRS_DepExp_2015'!K35-J35), 0, +I35+'App.2-CD_MIFRS_DepExp_2015'!K35-J35)","v":1793.3089285714284}]
[1820,"Dist Stn Eq <50 kV MS 4 - Bldg & Infrastructure",null,40,2.5000000000000001E-2,{"$f":"IF(D36=0,+'App.2-CD_MIFRS_DepExp_2015'!K36,+'App.2-CD_MIFRS_DepExp_2015'!K36+((C36*0.5)/D36))","v":9.6776000000000195},9.2899999999999991,0.38760000000002037,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CD_MIFRS_DepExp_2015'!K36-J36), 0, +I36+'App.2-CD_MIFRS_DepExp_2015'!K36-J36)","v":9.6776000000000195}]
[1820,"Dist Stn Eq <50 kV MS 4  - Misc Bldg Infrastructure",null,40,2.5000000000000001E-2,{"$f":"IF(D37=0,+'App.2-CD_MIFRS_DepExp_2015'!K37,+'App.2-CD_MIFRS_DepExp_2015'!K37+((C37*0.5)/D37))","v":1.6471999999999936},1.58,6.7199999999993487E-2,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CD_MIFRS_DepExp_2015'!K37-J37), 0, +I37+'App.2-CD_MIFRS_DepExp_2015'!K37-J37)","v":1.6471999999999936}]
[1820,"Dist Stn Eq <50 kV MS 4 - Electrics Equip",null,40,2.5000000000000001E-2,{"$f":"IF(D38=0,+'App.2-CD_MIFRS_DepExp_2015'!K38,+'App.2-CD_MIFRS_DepExp_2015'!K38+((C38*0.5)/D38))","v":4.882799999999988},4.6900000000000004,0.19279999999998765,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CD_MIFRS_DepExp_2015'!K38-J38), 0, +I38+'App.2-CD_MIFRS_DepExp_2015'!K38-J38)","v":4.882799999999988}]
[1820,"Dist Stn Eq <50 kV MS 4 - Equipment",null,40,2.5000000000000001E-2,{"$f":"IF(D39=0,+'App.2-CD_MIFRS_DepExp_2015'!K39,+'App.2-CD_MIFRS_DepExp_2015'!K39+((C39*0.5)/D39))","v":53.89},53.65,0.24000000000000199,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CD_MIFRS_DepExp_2015'!K39-J39), 0, +I39+'App.2-CD_MIFRS_DepExp_2015'!K39-J39)","v":53.89}]
[1820,"Dist Stn Eq <50 kV MS 4 - Transformers",null,40,2.5000000000000001E-2,{"$f":"IF(D40=0,+'App.2-CD_MIFRS_DepExp_2015'!K40,+'App.2-CD_MIFRS_DepExp_2015'!K40+((C40*0.5)/D40))","v":39.182000000000116},39.53,-0.34799999999988529,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CD_MIFRS_DepExp_2015'!K40-J40), 0, +I40+'App.2-CD_MIFRS_DepExp_2015'!K40-J40)","v":39.182000000000116}]
[1820,"Dist Stn Eq <50 kV MS 5 - Bldg & Infrastructure",null,40,2.5000000000000001E-2,{"$f":"IF(D41=0,+'App.2-CD_MIFRS_DepExp_2015'!K41,+'App.2-CD_MIFRS_DepExp_2015'!K41+((C41*0.5)/D41))","v":199.25079999999988},198.96,0.29079999999987649,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CD_MIFRS_DepExp_2015'!K41-J41), 0, +I41+'App.2-CD_MIFRS_DepExp_2015'!K41-J41)","v":199.25079999999988}]
[1820,"Dist Stn Eq <50 kV MS 5 - Misc Bldg Infrastructure",null,40,2.5000000000000001E-2,{"$f":"IF(D42=0,+'App.2-CD_MIFRS_DepExp_2015'!K42,+'App.2-CD_MIFRS_DepExp_2015'!K42+((C42*0.5)/D42))","v":27.39040000000001},27.25,0.14040000000001029,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CD_MIFRS_DepExp_2015'!K42-J42), 0, +I42+'App.2-CD_MIFRS_DepExp_2015'!K42-J42)","v":27.39040000000001}]
[1820,"Dist Stn Eq <50 kV MS 5 - Electrics Equip",null,40,2.5000000000000001E-2,{"$f":"IF(D43=0,+'App.2-CD_MIFRS_DepExp_2015'!K43,+'App.2-CD_MIFRS_DepExp_2015'!K43+((C43*0.5)/D43))","v":135.02520000000004},135.38,-0.35479999999995471,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CD_MIFRS_DepExp_2015'!K43-J43), 0, +I43+'App.2-CD_MIFRS_DepExp_2015'!K43-J43)","v":135.02520000000004}]
[1820,"Dist Stn Eq <50 kV MS 5 - Equipment",null,40,2.5000000000000001E-2,{"$f":"IF(D44=0,+'App.2-CD_MIFRS_DepExp_2015'!K44,+'App.2-CD_MIFRS_DepExp_2015'!K44+((C44*0.5)/D44))","v":1189.7184000000002},1190.1300000000001,-0.4115999999999076,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CD_MIFRS_DepExp_2015'!K44-J44), 0, +I44+'App.2-CD_MIFRS_DepExp_2015'!K44-J44)","v":1189.7184000000002}]
[1820,"Dist Stn Eq <50 kV MS 5 - Transformers",null,40,2.5000000000000001E-2,{"$f":"IF(D45=0,+'App.2-CD_MIFRS_DepExp_2015'!K45,+'App.2-CD_MIFRS_DepExp_2015'!K45+((C45*0.5)/D45))","v":799.78760000000011},799.48,0.30760000000009313,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CD_MIFRS_DepExp_2015'!K45-J45), 0, +I45+'App.2-CD_MIFRS_DepExp_2015'!K45-J45)","v":799.78760000000011}]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D46=0,+'App.2-CD_MIFRS_DepExp_2015'!K46,+'App.2-CD_MIFRS_DepExp_2015'!K46+((C46*0.5)/D46))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CD_MIFRS_DepExp_2015'!K46-J46), 0, +I46+'App.2-CD_MIFRS_DepExp_2015'!K46-J46)","v":0}]
[1830,"Poles, Towers & Fixtures",172000,45,2.2222222222222223E-2,{"$f":"IF(D47=0,+'App.2-CD_MIFRS_DepExp_2015'!K47,+'App.2-CD_MIFRS_DepExp_2015'!K47+((C47*0.5)/D47))","v":46288.770192823191},46289.15,{"$f":"IF(ISERROR(+F47-G47), 0, +F47-G47)","v":-0.37980717681057286},3822.2222222222222,null,{"$f":"IF(ISERROR(+I47+'App.2-CD_MIFRS_DepExp_2015'!K47-J47), 0, +I47+'App.2-CD_MIFRS_DepExp_2015'!K47-J47)","v":48199.8813039343}]
[1835,"Overhead Conductors & Devices",83000,60,1.6666666666666666E-2,{"$f":"IF(D48=0,+'App.2-CD_MIFRS_DepExp_2015'!K48,+'App.2-CD_MIFRS_DepExp_2015'!K48+((C48*0.5)/D48))","v":36579.30211650212},36579.74,-0.43788349787791958,1383.3333333333333,null,{"$f":"IF(ISERROR(+I48+'App.2-CD_MIFRS_DepExp_2015'!K48-J48), 0, +I48+'App.2-CD_MIFRS_DepExp_2015'!K48-J48)","v":37270.968783168792}]
[1840,"Underground Conduit",7400,50,0.02,{"$f":"IF(D49=0,+'App.2-CD_MIFRS_DepExp_2015'!K49,+'App.2-CD_MIFRS_DepExp_2015'!K49+((C49*0.5)/D49))","v":1384.196533518565},1384.63,-0.43346648143506172,148,null,{"$f":"IF(ISERROR(+I49+'App.2-CD_MIFRS_DepExp_2015'!K49-J49), 0, +I49+'App.2-CD_MIFRS_DepExp_2015'!K49-J49)","v":1458.196533518565}]
[1845,"Underground Conductors & Devices",92600,50,0.02,{"$f":"IF(D50=0,+'App.2-CD_MIFRS_DepExp_2015'!K50,+'App.2-CD_MIFRS_DepExp_2015'!K50+((C50*0.5)/D50))","v":9421.6445371145546},9422.08,-0.43546288544530398,1852,null,{"$f":"IF(ISERROR(+I50+'App.2-CD_MIFRS_DepExp_2015'!K50-J50), 0, +I50+'App.2-CD_MIFRS_DepExp_2015'!K50-J50)","v":10347.644537114555}]
[1850,"Line Transformers",163000,40,2.5000000000000001E-2,{"$f":"IF(D51=0,+'App.2-CD_MIFRS_DepExp_2015'!K51,+'App.2-CD_MIFRS_DepExp_2015'!K51+((C51*0.5)/D51))","v":21622.707744523999},21623.040000000001,-0.33225547600159189,4075,null,{"$f":"IF(ISERROR(+I51+'App.2-CD_MIFRS_DepExp_2015'!K51-J51), 0, +I51+'App.2-CD_MIFRS_DepExp_2015'!K51-J51)","v":23660.207744523999}]
[1855,"Sevices - Overhead",11000,60,1.6666666666666666E-2,{"$f":"IF(D52=0,+'App.2-CD_MIFRS_DepExp_2015'!K52,+'App.2-CD_MIFRS_DepExp_2015'!K52+((C52*0.5)/D52))","v":11331.817425625917},11297.86,33.957425625916585,183.33333333333334,null,{"$f":"IF(ISERROR(+I52+'App.2-CD_MIFRS_DepExp_2015'!K52-J52), 0, +I52+'App.2-CD_MIFRS_DepExp_2015'!K52-J52)","v":11423.484092292585}]
[1855,"Services - Underground",5000,40,2.5000000000000001E-2,{"$f":"IF(D53=0,+'App.2-CD_MIFRS_DepExp_2015'!K53,+'App.2-CD_MIFRS_DepExp_2015'!K53+((C53*0.5)/D53))","v":3412.9240647155807},3412.47,0.45406471558089834,125,null,{"$f":"IF(ISERROR(+I53+'App.2-CD_MIFRS_DepExp_2015'!K53-J53), 0, +I53+'App.2-CD_MIFRS_DepExp_2015'!K53-J53)","v":3475.4240647155807}]
[1860,"Meters",null,25,0.04,{"$f":"IF(D54=0,+'App.2-CD_MIFRS_DepExp_2015'!K54,+'App.2-CD_MIFRS_DepExp_2015'!K54+((C54*0.5)/D54))","v":11698.30415437004},11698.61,-0.30584562996045861,0,10235.799999999999,{"$f":"IF(ISERROR(+I54+'App.2-CD_MIFRS_DepExp_2015'!K54-J54), 0, +I54+'App.2-CD_MIFRS_DepExp_2015'!K54-J54)","v":1462.5041543700409}]
[1860,"Meters (Smart Meters)",10000,15,6.6666666666666666E-2,{"$f":"IF(D55=0,+'App.2-CD_MIFRS_DepExp_2015'!K55,+'App.2-CD_MIFRS_DepExp_2015'!K55+((C55*0.5)/D55))","v":2110.2120000000004},2110.2199999999998,-7.9999999993560778E-3,666.66666666666663,null,{"$f":"IF(ISERROR(+I55+'App.2-CD_MIFRS_DepExp_2015'!K55-J55), 0, +I55+'App.2-CD_MIFRS_DepExp_2015'!K55-J55)","v":2443.5453333333335}]
[1905,"Land",null,null,0,{"$f":"IF(D56=0,+'App.2-CD_MIFRS_DepExp_2015'!K56,+'App.2-CD_MIFRS_DepExp_2015'!K56+((C56*0.5)/D56))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I56+'App.2-CD_MIFRS_DepExp_2015'!K56-J56), 0, +I56+'App.2-CD_MIFRS_DepExp_2015'!K56-J56)","v":0}]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D57=0,+'App.2-CD_MIFRS_DepExp_2015'!K57,+'App.2-CD_MIFRS_DepExp_2015'!K57+((C57*0.5)/D57))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I57+'App.2-CD_MIFRS_DepExp_2015'!K57-J57), 0, +I57+'App.2-CD_MIFRS_DepExp_2015'!K57-J57)","v":0}]
[1910,"Leasehold Improvements",10000,9,0.1111111111111111,{"$f":"IF(D58=0,+'App.2-CD_MIFRS_DepExp_2015'!K58,+'App.2-CD_MIFRS_DepExp_2015'!K58+((C58*0.5)/D58))","v":12164.362555555555},12164.37,-7.4444444453547476E-3,1111.1111111111111,null,{"$f":"IF(ISERROR(+I58+'App.2-CD_MIFRS_DepExp_2015'!K58-J58), 0, +I58+'App.2-CD_MIFRS_DepExp_2015'!K58-J58)","v":12719.918111111112}]
[1915,"Office Furniture & Equipment (10 years)",null,10,0.1,{"$f":"IF(D59=0,+'App.2-CD_MIFRS_DepExp_2015'!K59,+'App.2-CD_MIFRS_DepExp_2015'!K59+((C59*0.5)/D59))","v":2160.4430000000002},2160.44,3.0000000001564331E-3,0,null,{"$f":"IF(ISERROR(+I59+'App.2-CD_MIFRS_DepExp_2015'!K59-J59), 0, +I59+'App.2-CD_MIFRS_DepExp_2015'!K59-J59)","v":2160.4430000000002}]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D60=0,+'App.2-CD_MIFRS_DepExp_2015'!K60,+'App.2-CD_MIFRS_DepExp_2015'!K60+((C60*0.5)/D60))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I60+'App.2-CD_MIFRS_DepExp_2015'!K60-J60), 0, +I60+'App.2-CD_MIFRS_DepExp_2015'!K60-J60)","v":0}]
[1920,"Computer Equipment - Hardware",3000,5,0.2,{"$f":"IF(D61=0,+'App.2-CD_MIFRS_DepExp_2015'!K61,+'App.2-CD_MIFRS_DepExp_2015'!K61+((C61*0.5)/D61))","v":3112.1461901674729},3112.05,9.619016747274145E-2,600,670.5,{"$f":"IF(ISERROR(+I61+'App.2-CD_MIFRS_DepExp_2015'!K61-J61), 0, +I61+'App.2-CD_MIFRS_DepExp_2015'!K61-J61)","v":2741.6461901674729}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D62=0,+'App.2-CD_MIFRS_DepExp_2015'!K62,+'App.2-CD_MIFRS_DepExp_2015'!K62+((C62*0.5)/D62))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I62+'App.2-CD_MIFRS_DepExp_2015'!K62-J62), 0, +I62+'App.2-CD_MIFRS_DepExp_2015'!K62-J62)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D63=0,+'App.2-CD_MIFRS_DepExp_2015'!K63,+'App.2-CD_MIFRS_DepExp_2015'!K63+((C63*0.5)/D63))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I63+'App.2-CD_MIFRS_DepExp_2015'!K63-J63), 0, +I63+'App.2-CD_MIFRS_DepExp_2015'!K63-J63)","v":0}]
[1930,"Transportation Equipment >3 ton",null,8,0.125,{"$f":"IF(D64=0,+'App.2-CD_MIFRS_DepExp_2015'!K64,+'App.2-CD_MIFRS_DepExp_2015'!K64+((C64*0.5)/D64))","v":37512.401670165418},37512.160000000003,0.24167016541468911,0,32486.66,{"$f":"IF(ISERROR(+I64+'App.2-CD_MIFRS_DepExp_2015'!K64-J64), 0, +I64+'App.2-CD_MIFRS_DepExp_2015'!K64-J64)","v":5025.7416701654183}]
[1930,"Transportation Equipment <3 ton",null,5,0.2,{"$f":"IF(D65=0,+'App.2-CD_MIFRS_DepExp_2015'!K65,+'App.2-CD_MIFRS_DepExp_2015'!K65+((C65*0.5)/D65))","v":14301.635555555556},14301.64,-4.4444444429245777E-3,0,4726.3999999999996,{"$f":"IF(ISERROR(+I65+'App.2-CD_MIFRS_DepExp_2015'!K65-J65), 0, +I65+'App.2-CD_MIFRS_DepExp_2015'!K65-J65)","v":9575.2355555555569}]
[1935,"Stores Equipment",null,10,0.1,{"$f":"IF(D66=0,+'App.2-CD_MIFRS_DepExp_2015'!K66,+'App.2-CD_MIFRS_DepExp_2015'!K66+((C66*0.5)/D66))","v":173.125},173.13,-4.9999999999954525E-3,0,null,{"$f":"IF(ISERROR(+I66+'App.2-CD_MIFRS_DepExp_2015'!K66-J66), 0, +I66+'App.2-CD_MIFRS_DepExp_2015'!K66-J66)","v":173.125}]
[1940,"Tools, Shop & Garage Equipment",7500,10,0.1,{"$f":"IF(D67=0,+'App.2-CD_MIFRS_DepExp_2015'!K67,+'App.2-CD_MIFRS_DepExp_2015'!K67+((C67*0.5)/D67))","v":1555.0363224967459},1555.24,-0.20367750325408451,750,null,{"$f":"IF(ISERROR(+I67+'App.2-CD_MIFRS_DepExp_2015'!K67-J67), 0, +I67+'App.2-CD_MIFRS_DepExp_2015'!K67-J67)","v":1930.0363224967459}]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D68=0,+'App.2-CD_MIFRS_DepExp_2015'!K68,+'App.2-CD_MIFRS_DepExp_2015'!K68+((C68*0.5)/D68))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I68+'App.2-CD_MIFRS_DepExp_2015'!K68-J68), 0, +I68+'App.2-CD_MIFRS_DepExp_2015'!K68-J68)","v":0}]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D69=0,+'App.2-CD_MIFRS_DepExp_2015'!K69,+'App.2-CD_MIFRS_DepExp_2015'!K69+((C69*0.5)/D69))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I69+'App.2-CD_MIFRS_DepExp_2015'!K69-J69), 0, +I69+'App.2-CD_MIFRS_DepExp_2015'!K69-J69)","v":0}]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D70=0,+'App.2-CD_MIFRS_DepExp_2015'!K70,+'App.2-CD_MIFRS_DepExp_2015'!K70+((C70*0.5)/D70))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I70+'App.2-CD_MIFRS_DepExp_2015'!K70-J70), 0, +I70+'App.2-CD_MIFRS_DepExp_2015'!K70-J70)","v":0}]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D71=0,+'App.2-CD_MIFRS_DepExp_2015'!K71,+'App.2-CD_MIFRS_DepExp_2015'!K71+((C71*0.5)/D71))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I71+'App.2-CD_MIFRS_DepExp_2015'!K71-J71), 0, +I71+'App.2-CD_MIFRS_DepExp_2015'!K71-J71)","v":0}]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D72=0,+'App.2-CD_MIFRS_DepExp_2015'!K72,+'App.2-CD_MIFRS_DepExp_2015'!K72+((C72*0.5)/D72))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I72+'App.2-CD_MIFRS_DepExp_2015'!K72-J72), 0, +I72+'App.2-CD_MIFRS_DepExp_2015'!K72-J72)","v":0}]
[1970,"Load Management Controls Customer Premises",null,null,0,{"$f":"IF(D73=0,+'App.2-CD_MIFRS_DepExp_2015'!K73,+'App.2-CD_MIFRS_DepExp_2015'!K73+((C73*0.5)/D73))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I73+'App.2-CD_MIFRS_DepExp_2015'!K73-J73), 0, +I73+'App.2-CD_MIFRS_DepExp_2015'!K73-J73)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D74=0,+'App.2-CD_MIFRS_DepExp_2015'!K74,+'App.2-CD_MIFRS_DepExp_2015'!K74+((C74*0.5)/D74))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I74+'App.2-CD_MIFRS_DepExp_2015'!K74-J74), 0, +I74+'App.2-CD_MIFRS_DepExp_2015'!K74-J74)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D75=0,+'App.2-CD_MIFRS_DepExp_2015'!K75,+'App.2-CD_MIFRS_DepExp_2015'!K75+((C75*0.5)/D75))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I75+'App.2-CD_MIFRS_DepExp_2015'!K75-J75), 0, +I75+'App.2-CD_MIFRS_DepExp_2015'!K75-J75)","v":0}]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D76=0,+'App.2-CD_MIFRS_DepExp_2015'!K76,+'App.2-CD_MIFRS_DepExp_2015'!K76+((C76*0.5)/D76))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I76+'App.2-CD_MIFRS_DepExp_2015'!K76-J76), 0, +I76+'App.2-CD_MIFRS_DepExp_2015'!K76-J76)","v":0}]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D77=0,+'App.2-CD_MIFRS_DepExp_2015'!K77,+'App.2-CD_MIFRS_DepExp_2015'!K77+((C77*0.5)/D77))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I77+'App.2-CD_MIFRS_DepExp_2015'!K77-J77), 0, +I77+'App.2-CD_MIFRS_DepExp_2015'!K77-J77)","v":0}]
[2440,"Deferred Revenue - O/H Conductor",null,60,1.6666666666666666E-2,{"$f":"IF(D78=0,+'App.2-CD_MIFRS_DepExp_2015'!K78,+'App.2-CD_MIFRS_DepExp_2015'!K78+((C78*0.5)/D78))","v":-33.333333333333336},-33,-0.3333333333333357,0,null,{"$f":"IF(ISERROR(+I78+'App.2-CD_MIFRS_DepExp_2015'!K78-J78), 0, +I78+'App.2-CD_MIFRS_DepExp_2015'!K78-J78)","v":-33.333333333333336}]
[2440,"Deferred Revenue - Poles",null,45,2.2222222222222223E-2,{"$f":"IF(D79=0,+'App.2-CD_MIFRS_DepExp_2015'!K79,+'App.2-CD_MIFRS_DepExp_2015'!K79+((C79*0.5)/D79))","v":-434.48222222222222},{"$f":"-335.56-98.93","v":-434.49},7.7777777777896517E-3,0,null,{"$f":"IF(ISERROR(+I79+'App.2-CD_MIFRS_DepExp_2015'!K79-J79), 0, +I79+'App.2-CD_MIFRS_DepExp_2015'!K79-J79)","v":-434.48222222222222}]
[2440,"Deferred Revenue - Transformers",-20000,40,2.5000000000000001E-2,{"$f":"IF(D80=0,+'App.2-CD_MIFRS_DepExp_2015'!K80,+'App.2-CD_MIFRS_DepExp_2015'!K80+((C80*0.5)/D80))","v":-735.75225},-735.75,-2.250000000003638E-3,-500,null,{"$f":"IF(ISERROR(+I80+'App.2-CD_MIFRS_DepExp_2015'!K80-J80), 0, +I80+'App.2-CD_MIFRS_DepExp_2015'!K80-J80)","v":-985.75225}]
[2440,"Contributions & Grants - Meters",null,15,6.6666666666666666E-2,{"$f":"IF(D81=0,+'App.2-CD_MIFRS_DepExp_2015'!K81,+'App.2-CD_MIFRS_DepExp_2015'!K81+((C81*0.5)/D81))","v":-125.61200000000001},-125.61,{"$f":"IF(ISERROR(+F81-G81), 0, +F81-G81)","v":-2.0000000000095497E-3},0,null,{"$f":"IF(ISERROR(+I81+'App.2-CD_MIFRS_DepExp_2015'!K81-J81), 0, +I81+'App.2-CD_MIFRS_DepExp_2015'!K81-J81)","v":-125.61200000000001}]
[]
[]
[null,"Total",{"$f":"SUM(C17:C83)","v":547500},null,null,{"$f":"SUM(F17:F83)","v":241174.86110762856},241142.31000000006,32.551107628576517,14366.666666666666,48179.360000000001,200178.83444096192]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)",null,null,null,0]
[null,"Total Depreciation Expense",null,null,null,{"$f":"+F85+F84","v":241174.86110762856}]
[]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[3,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CE_MIFRS_DepExp_2017","index":34,"n_rows":98,"n_cols":8,"rows_kept":98,"cut":false,"hidden":false,"merged":[[99,1,100,7],[8,0,8,8],[9,0,9,8],[14,1,15,1],[14,6,15,6],[91,1,91,4],[93,1,93,7],[94,1,94,8],[96,1,96,8],[97,1,98,7],[10,0,10,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CE"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,2017,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2017 Depreciation Expense 1","2015 Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2016 Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,5,{"$f":"IF(D17=0,0,1/D17)","v":0.2},{"$f":"IF(D17=0,'App.2-CD_MIFRS_DepExp_2016'!K17,+'App.2-CD_MIFRS_DepExp_2016'!K17+((C17*0.5)/D17))","v":7883.8339999999989},7883.33,{"$f":"IF(ISERROR(+F17-G17), 0, +F17-G17)","v":0.50399999999899592}]
[1612,"Land Rights (Formally known as Account 1906)",null,20,0.05,{"$f":"IF(D18=0,'App.2-CD_MIFRS_DepExp_2016'!K18,+'App.2-CD_MIFRS_DepExp_2016'!K18+((C18*0.5)/D18))","v":696.34259606181445},696,{"$f":"IF(ISERROR(+F18-G18), 0, +F18-G18)","v":0.34259606181444724}]
[1805,"Land",null,null,0,{"$f":"IF(D19=0,'App.2-CD_MIFRS_DepExp_2016'!K19,+'App.2-CD_MIFRS_DepExp_2016'!K19+((C19*0.5)/D19))","v":0},null,0]
[1808,"Buildings - Brick",null,50,0.02,{"$f":"IF(D20=0,'App.2-CD_MIFRS_DepExp_2016'!K20,+'App.2-CD_MIFRS_DepExp_2016'!K20+((C20*0.5)/D20))","v":0.41184919210036242},null,0.41184919210036242]
[1808,"Buildings - Other",null,50,0.02,{"$f":"IF(D21=0,'App.2-CD_MIFRS_DepExp_2016'!K21,+'App.2-CD_MIFRS_DepExp_2016'!K21+((C21*0.5)/D21))","v":781.52478537801153},782,-0.47521462198847075]
[1808,"Building - Opeongo Rd",null,25,0.04,{"$f":"IF(D22=0,'App.2-CD_MIFRS_DepExp_2016'!K22,+'App.2-CD_MIFRS_DepExp_2016'!K22+((C22*0.5)/D22))","v":-0.22999999999956344},null,-0.22999999999956344]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D23=0,'App.2-CD_MIFRS_DepExp_2016'!K23,+'App.2-CD_MIFRS_DepExp_2016'!K23+((C23*0.5)/D23))","v":0},null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D24=0,'App.2-CD_MIFRS_DepExp_2016'!K24,+'App.2-CD_MIFRS_DepExp_2016'!K24+((C24*0.5)/D24))","v":0},null,0]
[1820,"Transmission Lines",null,null,0,{"$f":"IF(D25=0,'App.2-CD_MIFRS_DepExp_2016'!K25,+'App.2-CD_MIFRS_DepExp_2016'!K25+((C25*0.5)/D25))","v":0},null,0]
[1820,"Dist Stn Eq <50 kV MS 1 - Bldg & Infrastructure",null,40,2.5000000000000001E-2,{"$f":"IF(D26=0,'App.2-CD_MIFRS_DepExp_2016'!K26,+'App.2-CD_MIFRS_DepExp_2016'!K26+((C26*0.5)/D26))","v":155.7972},156.29,-0.49279999999998836]
[1820,"Dist Stn Eq <50 kV MS 1 - Equipment",300000,40,2.5000000000000001E-2,{"$f":"IF(D27=0,'App.2-CD_MIFRS_DepExp_2016'!K27,+'App.2-CD_MIFRS_DepExp_2016'!K27+((C27*0.5)/D27))","v":5330.1314782608697},{"$f":"1580.19+3750","v":5330.1900000000005},-5.8521739130810602E-2]
[1820,"Dist Stn Eq <50 kV MS 1 - Transformers",null,40,2.5000000000000001E-2,{"$f":"IF(D28=0,'App.2-CD_MIFRS_DepExp_2016'!K28,+'App.2-CD_MIFRS_DepExp_2016'!K28+((C28*0.5)/D28))","v":1319.6984375000002},1320.114,-0.41556249999985084]
[1820,"Dist Stn Eq <50 kV MS 2 - Bldg & Infrastructure",null,40,2.5000000000000001E-2,{"$f":"IF(D29=0,'App.2-CD_MIFRS_DepExp_2016'!K29,+'App.2-CD_MIFRS_DepExp_2016'!K29+((C29*0.5)/D29))","v":544.09800000000007},544.41,-0.31199999999989814]
[1820,"Dist Stn Eq <50 kV MS 2 - Electrics Equipment",null,40,2.5000000000000001E-2,{"$f":"IF(D30=0,'App.2-CD_MIFRS_DepExp_2016'!K30,+'App.2-CD_MIFRS_DepExp_2016'!K30+((C30*0.5)/D30))","v":336.56959999999998},336.55,1.9599999999968531E-2]
[1820,"Dist Stn Eq <50 kV MS 2 - Equipment",null,40,2.5000000000000001E-2,{"$f":"IF(D31=0,'App.2-CD_MIFRS_DepExp_2016'!K31,+'App.2-CD_MIFRS_DepExp_2016'!K31+((C31*0.5)/D31))","v":4038.8356000000003},4038.56,0.27560000000039508]
[1820,"Dist Stn Eq <50 kV MS 2 - Transformers",null,40,2.5000000000000001E-2,{"$f":"IF(D32=0,'App.2-CD_MIFRS_DepExp_2016'!K32,+'App.2-CD_MIFRS_DepExp_2016'!K32+((C32*0.5)/D32))","v":1874.5957894736846},1874.92,-0.32421052631548264]
[1820,"Dist Stn Eq <50 kV MS 3 - Bldg & Infrastructure",null,40,2.5000000000000001E-2,{"$f":"IF(D33=0,'App.2-CD_MIFRS_DepExp_2016'!K33,+'App.2-CD_MIFRS_DepExp_2016'!K33+((C33*0.5)/D33))","v":94.763600000000011},94.81,-4.6399999999991337E-2]
[1820,"Dist Stn Eq <50 kV MS 3 - Equipment",null,40,2.5000000000000001E-2,{"$f":"IF(D34=0,'App.2-CD_MIFRS_DepExp_2016'!K34,+'App.2-CD_MIFRS_DepExp_2016'!K34+((C34*0.5)/D34))","v":4129.8779856115107},4129.5200000000004,0.35798561151023023]
[1820,"Dist Stn Eq <50 kV MS 3 - Transformers",null,40,2.5000000000000001E-2,{"$f":"IF(D35=0,'App.2-CD_MIFRS_DepExp_2016'!K35,+'App.2-CD_MIFRS_DepExp_2016'!K35+((C35*0.5)/D35))","v":1793.3089285714284},1792.9,0.40892857142830508]
[1820,"Dist Stn Eq <50 kV MS 4 - Bldg & Infrastructure",null,40,2.5000000000000001E-2,{"$f":"IF(D36=0,'App.2-CD_MIFRS_DepExp_2016'!K36,+'App.2-CD_MIFRS_DepExp_2016'!K36+((C36*0.5)/D36))","v":9.6776000000000195},9.2899999999999991,0.38760000000002037]
[1820,"Dist Stn Eq <50 kV MS 4  - Misc Bldg Infrastructure",null,40,2.5000000000000001E-2,{"$f":"IF(D37=0,'App.2-CD_MIFRS_DepExp_2016'!K37,+'App.2-CD_MIFRS_DepExp_2016'!K37+((C37*0.5)/D37))","v":1.6471999999999936},1.58,6.7199999999993487E-2]
[1820,"Dist Stn Eq <50 kV MS 4 - Electrics Equip",null,40,2.5000000000000001E-2,{"$f":"IF(D38=0,'App.2-CD_MIFRS_DepExp_2016'!K38,+'App.2-CD_MIFRS_DepExp_2016'!K38+((C38*0.5)/D38))","v":4.882799999999988},4.6900000000000004,0.19279999999998765]
[1820,"Dist Stn Eq <50 kV MS 4 - Equipment",null,40,2.5000000000000001E-2,{"$f":"IF(D39=0,'App.2-CD_MIFRS_DepExp_2016'!K39,+'App.2-CD_MIFRS_DepExp_2016'!K39+((C39*0.5)/D39))","v":53.89},53.65,0.24000000000000199]
[1820,"Dist Stn Eq <50 kV MS 4 - Transformers",null,40,2.5000000000000001E-2,{"$f":"IF(D40=0,'App.2-CD_MIFRS_DepExp_2016'!K40,+'App.2-CD_MIFRS_DepExp_2016'!K40+((C40*0.5)/D40))","v":39.182000000000116},39.53,-0.34799999999988529]
[1820,"Dist Stn Eq <50 kV MS 5 - Bldg & Infrastructure",null,40,2.5000000000000001E-2,{"$f":"IF(D41=0,'App.2-CD_MIFRS_DepExp_2016'!K41,+'App.2-CD_MIFRS_DepExp_2016'!K41+((C41*0.5)/D41))","v":199.25079999999988},198.96,0.29079999999987649]
[1820,"Dist Stn Eq <50 kV MS 5 - Misc Bldg Infrastructure",null,40,2.5000000000000001E-2,{"$f":"IF(D42=0,'App.2-CD_MIFRS_DepExp_2016'!K42,+'App.2-CD_MIFRS_DepExp_2016'!K42+((C42*0.5)/D42))","v":27.39040000000001},27.25,0.14040000000001029]
[1820,"Dist Stn Eq <50 kV MS 5 - Electrics Equip",null,40,2.5000000000000001E-2,{"$f":"IF(D43=0,'App.2-CD_MIFRS_DepExp_2016'!K43,+'App.2-CD_MIFRS_DepExp_2016'!K43+((C43*0.5)/D43))","v":135.02520000000004},135.38,-0.35479999999995471]
[1820,"Dist Stn Eq <50 kV MS 5 - Equipment",null,40,2.5000000000000001E-2,{"$f":"IF(D44=0,'App.2-CD_MIFRS_DepExp_2016'!K44,+'App.2-CD_MIFRS_DepExp_2016'!K44+((C44*0.5)/D44))","v":1189.7184000000002},1190.1300000000001,-0.4115999999999076]
[1820,"Dist Stn Eq <50 kV MS 5 - Transformers",null,40,2.5000000000000001E-2,{"$f":"IF(D45=0,'App.2-CD_MIFRS_DepExp_2016'!K45,+'App.2-CD_MIFRS_DepExp_2016'!K45+((C45*0.5)/D45))","v":799.78760000000011},799.48,0.30760000000009313]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D46=0,'App.2-CD_MIFRS_DepExp_2016'!K46,+'App.2-CD_MIFRS_DepExp_2016'!K46+((C46*0.5)/D46))","v":0},null,0]
[1830,"Poles, Towers & Fixtures",190000,45,2.2222222222222223E-2,{"$f":"IF(D47=0,'App.2-CD_MIFRS_DepExp_2016'!K47,+'App.2-CD_MIFRS_DepExp_2016'!K47+((C47*0.5)/D47))","v":50310.99241504541},50311.11,-0.11758495459071128]
[1835,"Overhead Conductors & Devices",85000,60,1.6666666666666666E-2,{"$f":"IF(D48=0,'App.2-CD_MIFRS_DepExp_2016'!K48,+'App.2-CD_MIFRS_DepExp_2016'!K48+((C48*0.5)/D48))","v":37979.302116502127},37979,0.30211650212731911]
[1840,"Underground Conduit",null,50,0.02,{"$f":"IF(D49=0,'App.2-CD_MIFRS_DepExp_2016'!K49,+'App.2-CD_MIFRS_DepExp_2016'!K49+((C49*0.5)/D49))","v":1458.196533518565},1458,0.19653351856504742]
[1845,"Underground Conductors & Devices",10000,50,0.02,{"$f":"IF(D50=0,'App.2-CD_MIFRS_DepExp_2016'!K50,+'App.2-CD_MIFRS_DepExp_2016'!K50+((C50*0.5)/D50))","v":10447.644537114555},10448,-0.35546288544537674]
[1850,"Line Transformers",40000,40,2.5000000000000001E-2,{"$f":"IF(D51=0,'App.2-CD_MIFRS_DepExp_2016'!K51,+'App.2-CD_MIFRS_DepExp_2016'!K51+((C51*0.5)/D51))","v":24160.207744523999},24160,0.20774452399928123]
[1855,"Sevices - Overhead",10000,60,1.6666666666666666E-2,{"$f":"IF(D52=0,'App.2-CD_MIFRS_DepExp_2016'!K52,+'App.2-CD_MIFRS_DepExp_2016'!K52+((C52*0.5)/D52))","v":11506.817425625919},11473,33.817425625918986]
[1855,"Services - Underground",5000,40,2.5000000000000001E-2,{"$f":"IF(D53=0,'App.2-CD_MIFRS_DepExp_2016'!K53,+'App.2-CD_MIFRS_DepExp_2016'!K53+((C53*0.5)/D53))","v":3537.9240647155807},3538,-7.5935284419301752E-2]
[1860,"Meters",null,25,0.04,{"$f":"IF(D54=0,'App.2-CD_MIFRS_DepExp_2016'!K54,+'App.2-CD_MIFRS_DepExp_2016'!K54+((C54*0.5)/D54))","v":1462.5041543700409},1463,-0.49584562995914894]
[1860,"Meters (Smart Meters)",10000,15,6.6666666666666666E-2,{"$f":"IF(D55=0,'App.2-CD_MIFRS_DepExp_2016'!K55,+'App.2-CD_MIFRS_DepExp_2016'!K55+((C55*0.5)/D55))","v":2776.878666666667},2776.89,-1.1333333332913753E-2]
[1860,"Smart Meter - Additions",null,15,6.6666666666666666E-2,0,37262,-37262]
[1905,"Land",null,null,0,{"$f":"IF(D57=0,'App.2-CD_MIFRS_DepExp_2016'!K56,+'App.2-CD_MIFRS_DepExp_2016'!K56+((C57*0.5)/D57))","v":0},null,0]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D58=0,'App.2-CD_MIFRS_DepExp_2016'!K57,+'App.2-CD_MIFRS_DepExp_2016'!K57+((C58*0.5)/D58))","v":0},null,0]
[1910,"Leasehold Improvements",null,9,0.1111111111111111,{"$f":"IF(D59=0,'App.2-CD_MIFRS_DepExp_2016'!K58,+'App.2-CD_MIFRS_DepExp_2016'!K58+((C59*0.5)/D59))","v":12719.918111111112},12719.92,-1.8888888880610466E-3]
[1915,"Office Furniture & Equipment (10 years)",null,10,0.1,{"$f":"IF(D60=0,'App.2-CD_MIFRS_DepExp_2016'!K59,+'App.2-CD_MIFRS_DepExp_2016'!K59+((C60*0.5)/D60))","v":2160.4430000000002},2160.44,3.0000000001564331E-3]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D61=0,'App.2-CD_MIFRS_DepExp_2016'!K60,+'App.2-CD_MIFRS_DepExp_2016'!K60+((C61*0.5)/D61))","v":0},null,0]
[1920,"Computer Equipment - Hardware",3000,5,0.2,{"$f":"IF(D62=0,'App.2-CD_MIFRS_DepExp_2016'!K61,+'App.2-CD_MIFRS_DepExp_2016'!K61+((C62*0.5)/D62))","v":3041.6461901674729},3041.55,9.619016747274145E-2]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D63=0,'App.2-CD_MIFRS_DepExp_2016'!K62,+'App.2-CD_MIFRS_DepExp_2016'!K62+((C63*0.5)/D63))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D64=0,'App.2-CD_MIFRS_DepExp_2016'!K63,+'App.2-CD_MIFRS_DepExp_2016'!K63+((C64*0.5)/D64))","v":0},null,0]
[1930,"Transportation Equipment >3 ton",null,8,0.125,{"$f":"IF(D65=0,'App.2-CD_MIFRS_DepExp_2016'!K64,+'App.2-CD_MIFRS_DepExp_2016'!K64+((C65*0.5)/D65))","v":5025.7416701654183},5025.5,0.24167016541832709]
[1930,"Transportation Equipment <3 ton",null,5,0.2,{"$f":"IF(D66=0,'App.2-CD_MIFRS_DepExp_2016'!K65,+'App.2-CD_MIFRS_DepExp_2016'!K65+((C66*0.5)/D66))","v":9575.2355555555569},9575.2000000000007,3.5555555556129548E-2]
[1935,"Stores Equipment",null,10,0.1,{"$f":"IF(D67=0,'App.2-CD_MIFRS_DepExp_2016'!K66,+'App.2-CD_MIFRS_DepExp_2016'!K66+((C67*0.5)/D67))","v":173.125},173.13,-4.9999999999954525E-3]
[1940,"Tools, Shop & Garage Equipment",7500,10,0.1,{"$f":"IF(D68=0,'App.2-CD_MIFRS_DepExp_2016'!K67,+'App.2-CD_MIFRS_DepExp_2016'!K67+((C68*0.5)/D68))","v":2305.0363224967459},2305.2399999999998,-0.20367750325385714]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D69=0,'App.2-CD_MIFRS_DepExp_2016'!K68,+'App.2-CD_MIFRS_DepExp_2016'!K68+((C69*0.5)/D69))","v":0},null,0]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D70=0,'App.2-CD_MIFRS_DepExp_2016'!K69,+'App.2-CD_MIFRS_DepExp_2016'!K69+((C70*0.5)/D70))","v":0},null,0]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D71=0,'App.2-CD_MIFRS_DepExp_2016'!K70,+'App.2-CD_MIFRS_DepExp_2016'!K70+((C71*0.5)/D71))","v":0},null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D72=0,'App.2-CD_MIFRS_DepExp_2016'!K71,+'App.2-CD_MIFRS_DepExp_2016'!K71+((C72*0.5)/D72))","v":0},null,0]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D73=0,'App.2-CD_MIFRS_DepExp_2016'!K72,+'App.2-CD_MIFRS_DepExp_2016'!K72+((C73*0.5)/D73))","v":0},null,0]
[1970,"Load Management Controls Customer Premises",null,null,0,{"$f":"IF(D74=0,'App.2-CD_MIFRS_DepExp_2016'!K73,+'App.2-CD_MIFRS_DepExp_2016'!K73+((C74*0.5)/D74))","v":0},null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D75=0,'App.2-CD_MIFRS_DepExp_2016'!K74,+'App.2-CD_MIFRS_DepExp_2016'!K74+((C75*0.5)/D75))","v":0},null,0]
[1980,"System Supervisor Equipment",100000,20,0.05,{"$f":"IF(D76=0,'App.2-CD_MIFRS_DepExp_2016'!K75,+'App.2-CD_MIFRS_DepExp_2016'!K75+((C76*0.5)/D76))","v":2500},2500,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D77=0,'App.2-CD_MIFRS_DepExp_2016'!K76,+'App.2-CD_MIFRS_DepExp_2016'!K76+((C77*0.5)/D77))","v":0},null,0]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D78=0,'App.2-CD_MIFRS_DepExp_2016'!K77,+'App.2-CD_MIFRS_DepExp_2016'!K77+((C78*0.5)/D78))","v":0},null,0]
[2440,"Deferred Revenue - O/H Conductor",null,60,1.6666666666666666E-2,{"$f":"IF(D79=0,'App.2-CD_MIFRS_DepExp_2016'!K78,+'App.2-CD_MIFRS_DepExp_2016'!K78+((C79*0.5)/D79))","v":-33.333333333333336},-33,-0.3333333333333357]
[2440,"Deferred Revenue - Poles",null,45,2.2222222222222223E-2,{"$f":"IF(D80=0,'App.2-CD_MIFRS_DepExp_2016'!K79,+'App.2-CD_MIFRS_DepExp_2016'!K79+((C80*0.5)/D80))","v":-434.48222222222222},-434,-0.48222222222221944]
[2440,"Deferred Revenue - Transformers",-20000,40,2.5000000000000001E-2,{"$f":"IF(D81=0,'App.2-CD_MIFRS_DepExp_2016'!K80,+'App.2-CD_MIFRS_DepExp_2016'!K80+((C81*0.5)/D81))","v":-1235.75225},-1236,0.24774999999999636]
[2440,"Contributions & Grants - Meters",null,15,6.6666666666666666E-2,{"$f":"IF(D82=0,'App.2-CD_MIFRS_DepExp_2016'!K81,+'App.2-CD_MIFRS_DepExp_2016'!K81+((C82*0.5)/D82))","v":-125.61200000000001},-126,0.38799999999999102]
[]
[]
[]
[]
[]
[]
[null,null,null,null,0,{"$f":"IF(D89=0,'App.2-CD_MIFRS_DepExp_2014'!K83,+'App.2-CD_MIFRS_DepExp_2014'!K83+((C89*0.5)/D89))","v":0},null,0]
[null,"Total",{"$f":"SUM(C17:C89)","v":740500},null,null,{"$f":"SUM(F17:F89)","v":210752.44555207301},{"$f":"SUM(G17:G89)","v":247980.51400000002},{"$f":"SUM(H17:H89)","v":-37228.068447926969}]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,"Total Depreciation expense to be included in the test year revenue requirement",null,null,null,{"$f":"SUM(F90:F91)","v":210752.44555207301}]
["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-EC_Account 1576","index":35,"n_rows":52,"n_cols":12,"rows_kept":52,"cut":false,"hidden":false,"merged":[[20,1,20,8],[57,0,58,11],[8,0,8,11],[9,0,9,11],[10,0,10,11],[14,0,14,11],[52,0,52,12],[42,9,43,10],[42,11,43,11],[46,0,46,12],[50,0,50,10],[31,1,31,8],[25,1,26,8],[12,0,12,11]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EC"]
["Account 1576 - Accounting Changes under CGAAP"]
["2013 Changes in Accounting Policies under CGAAP"]
[]
["For applicants that made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013"]
[]
[]
[]
[null,{"$f":"RebaseYear &\" Rebasing Year\"","v":"2010 Rebasing Year"},2011,2012,2013,2014,2015,2016,"2017 Rebasing Year"]
["Reporting Basis","CGAAP","IRM","IRM","IRM","IRM","IRM","MIFRS"]
[null,"Forecast","Actual","Actual","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":"+'App.2-BA_FA Cont 2013_OldCGAAP'!E62+'App.2-BA_FA Cont 2013_OldCGAAP'!J62+'App.2-BA_FA Cont 2013_OldCGAAP'!M62","v":4683324.4600000028},{"$f":"+E25","v":4621960.5200000023},{"$f":"+F25","v":4589381.7300000023},{"$f":"+G25","v":4678532.2300000023}]
["            Net Additions - Note 4",null,null,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!F62","v":332925.26999999996},{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!F62","v":357635.86},{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!F62","v":492724.4},{"$f":"SUM('App.2-BA_FA Cont 2016_Old CGAAP'!F62:G62)","v":389962.45999999996}]
["            Net Depreciation (amounts should be negative) - Note 4",null,null,null,{"$f":"+'App.2-BA_FA Cont 2013_OldCGAAP'!K62","v":-394289.21000000008},{"$f":"+'App.2-BA_FA Cont 2014_OldCGAAP'!K62","v":-390214.64999999997},{"$f":"+'App.2-BA_FA Cont 2015_Old CGAAP'!K62","v":-403573.89999999997},{"$f":"SUM('App.2-BA_FA Cont 2016_Old CGAAP'!K62:L62)","v":-331327.39999999991}]
["            Closing net PP&E (1)",null,null,null,{"$f":"E22+E23+E24","v":4621960.5200000023},{"$f":"SUM(F22:F24)","v":4589381.7300000023},{"$f":"SUM(G22:G24)","v":4678532.2300000023},{"$f":"SUM(H22:H24)","v":4737167.2900000028}]
[]
["PP&E Values under revised CGAAP (Starts from 2013)"]
["            Opening net PP&E  - Note 1",null,null,null,{"$f":"+E22","v":4683324.4600000028},{"$f":"+E31","v":4805898.5600000024},{"$f":"+F31","v":4936846.7400000021},{"$f":"+G31","v":5198385.0400000019}]
["            Net Additions - Note 4",null,null,null,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!F86+'App.2-BA_FA Cont 2013 NewCGAAP'!G86","v":285932.75999999995},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!F86+'App.2-BA_FA Cont 2014 NewCGAAP'!G86","v":297842.55},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!F87+'App.2-BA_FA Cont 2015 MIFRS'!G87","v":481118.19999999995},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!F87+'App.2-BA_FA Cont 2016 MIFRS'!G87","v":389962.45999999996}]
["            Net Depreciation (amounts should be negative) - Note 4",null,null,null,{"$f":"+'App.2-BA_FA Cont 2013 NewCGAAP'!L86+'App.2-BA_FA Cont 2013 NewCGAAP'!M86","v":-163358.66},{"$f":"+'App.2-BA_FA Cont 2014 NewCGAAP'!K86+'App.2-BA_FA Cont 2014 NewCGAAP'!L86","v":-166894.37000000005},{"$f":"+'App.2-BA_FA Cont 2015 MIFRS'!K87+'App.2-BA_FA Cont 2015 MIFRS'!L87+'App.2-BA_FA Cont 2015 MIFRS'!M87","v":-219579.90000000005},{"$f":"+'App.2-BA_FA Cont 2016 MIFRS'!K87+'App.2-BA_FA Cont 2016 MIFRS'!L87","v":-155554.50000000006}]
["            Closing net PP&E (2)",null,null,null,{"$f":"SUM(E28:E30)","v":4805898.5600000024},{"$f":"SUM(F28:F30)","v":4936846.7400000021},{"$f":"SUM(G28:G30)","v":5198385.0400000019},{"$f":"SUM(H28:H30)","v":5432793.0000000019}]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,null,null,{"$f":"E25-E31","v":-183938.04000000004},{"$f":"F25-F31","v":-347465.00999999978},{"$f":"G25-G31","v":-519852.80999999959},{"$f":"H25-H31","v":-695625.70999999903}]
[]
["Difference in Net Additions",null,null,null,{"$f":"+E23-E29","v":46992.510000000009},{"$f":"+F23-F29","v":59793.31},11606.20000000007,0]
[]
["The difference in the net additions between CGAAP and new CGAAP is the asset disposals. Keeping consistent with Renfrew Hydro's prior year's"]
["asset removal procedure, the retirements were not removed from cost or accumulated depreciation. This would have no effect on the net book value, "]
["account 1576, or rate base because all assets removed would have been fully depreciated based on the old useful lives. (Removal Cost = Removal A/D)"]
["Beginning January 1, 2013 Renfrew Hydro now removes the cost, and associated accumulated depreciaton of all asset retirements with new CGAAP and MIFRS"]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,null,null,null,{"$f":"+H33","v":-695625.70999999903},null,"WACC",6.2799999999999995E-2]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,null,null,null,{"$f":"H33*L42*L43","v":-174741.17835199976},"# of years of rate rider disposition period",null,4]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,null,null,null,{"$f":"I42+I43","v":-870366.88835199876}]
[]
["Notes:"]
["1  For an applicant that made the capitalization and depreciation expense accounting policy changes on January 1, 2013, the PP&E values as of January 1, 2013 under both former CGAAP and revised CGAAP should be the same. "]
["2 Return on rate base associated with Account 1576 balance is calculated as:"]
["     the variance account opening balance as of 2015 rebasing year x WACC X # of years of rate rider disposition period"]
["     * Please note that the calculation should be adjusted once WACC is updated and finalized in the rate application."]
["3  Account 1576 is cleared by including the total balance in the deferral and variance account rate rider calculation."]
["4  Net additions are additions net of disposals; Net depreciation is additions to depreciation net of disposals."]

{"sheet":"App.2-EA_1575 (2015)","index":36,"n_rows":47,"n_cols":10,"rows_kept":47,"cut":false,"hidden":false,"merged":[[20,1,20,6],[33,1,33,10],[37,7,38,8],[37,9,38,9],[45,0,45,8],[25,1,26,6],[8,0,8,9],[9,0,9,9],[10,0,10,9],[12,0,12,9],[14,0,14,9]]}
[null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EA"]
["Account 1575 - IFRS-CGAAP Transitional PP&E Amounts"]
["2015 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that will adopt IFRS on January 1, 2015 for financial reporting purposes"]
[]
[]
[]
[null,{"$f":"RebaseYear &\" Rebasing Year\"","v":"2010 Rebasing Year"},2011,2012,2013,2014,"2015 Rebasing Year"]
["Reporting Basis","CGAAP","IRM","IRM","IRM","IRM","MIFRS"]
[null,"Forecast","Actual","Actual","Actual","Forecast","Forecast"]
[null,null,null,null,null,"$","$"]
["PP&E Values under CGAAP"]
["            Opening net PP&E - Note 1"]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (1)",null,null,null,null,{"$f":"SUM(F22:F24)","v":0}]
[]
["PP&E Values under MIFRS (Starts from 2014, the transition year)"]
["            Opening net PP&E  - Note 1"]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (2)",null,null,null,null,{"$f":"SUM(F28:F30)","v":0}]
[]
["Difference in Closing net PP&E, CGAAP vs. MIFRS",null,null,null,null,{"$f":"F25-F31","v":0}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in deferral account",null,null,null,null,null,{"$f":"IF(ISERROR(F33), 0, F33)","v":0},null,"WACC"]
["Return on Rate Base Associated with deferred PP&E balance at WACC  - Note 2",null,null,null,null,null,{"$f":"F33*J37*J38","v":0},"# of years of rate rider disposition period"]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,null,{"$f":"G37+G38","v":0}]
[]
["Notes:"]
["1  For an applicant that adopts IFRS on January 1, 2015, the PP&E values as of January 1, 2014 under both CGAAP and MIFRS should be the same. "]
["2 Return on rate base associated with deferred balance is calculated as:"]
["     the deferral account opening balance as of 2015 rebasing year x WACC X # of years of rate rider disposition period"]
["     * Please note that the calculation should be adjusted once WACC is updated and finalized in the rate application."]
["3  The  PP&E deferral account is cleared by including the total balance in the deferral and variance account rate rider calculation."]
["4  Net additions are additions net of disposals; Net depreciation is additions to depreciation net of disposals."]

{"sheet":"App.2-CF_OldCGAAP_DepExp_2013","index":37,"n_rows":62,"n_cols":12,"rows_kept":62,"cut":false,"hidden":true,"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]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CF"]
["Depreciation and Amortization Expense"]
[null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,"Year",2013,"Former CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2013","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","2013 Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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-CG_NewCGAAP_DepExp_2013","index":38,"n_rows":66,"n_cols":15,"rows_kept":66,"cut":false,"hidden":true,"merged":[[8,0,8,14],[9,0,9,14],[14,0,15,0],[14,1,15,1],[14,10,15,10],[14,13,15,13],[10,0,10,14],[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]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CO"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,"Year",2013,"Revised CGAAP "]
[]
["Account","Description","Opening NBV as at Jan 1, 2013 5","Additions","Average Remaining Life of Opening NBV 4","Years (new additions only) 3","Depreciation Rate on New Additions","Depreciation Expense on Opening NBV","Depreciation Expense on Additions 1","2013 Depreciation Expense","2013 Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 2","Depreciation Expense on 2013 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2013 Full Year Depreciation 6"]
[null,null,"(a)","(d)","(i)","(f)","(g) = 1 / (f)","(j) = (a) / (i)","(h)=((d)*0.5)/(f) ","(k) = (j) + (h)",null,"(m) = (k) - (l)","(n) = (d)/(f) ",null,"(p) = (j) + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$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 MIFRS 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."]
[4,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding 2013 additions) under the change in policies under CGAAP.  For example, Asset A had a useful life of 20 years under CGAAP without the change in policies.  On January 1, 2013, the effective date of the changes in 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, 2013.  Due to making the change in policies under CGAAP, management re-assessed the asset useful lives and concluded that the revised useful life of Asset A is now 30 years. Therefore, the average remaining useful life of the opening balance of Asset A is determined to be 27 years (30 years less 3 years) under the revised CGAAP as of January 1, 2013."]
[5," NBV must exclude assets still on the books but which have been fully amortized or depreciated."]
[6,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CH_MIFRS_DepExp_2014","index":39,"n_rows":64,"n_cols":11,"rows_kept":64,"cut":false,"hidden":true,"merged":[[59,1,59,10],[60,1,60,10],[61,1,61,10],[63,1,64,10],[8,0,8,10],[9,0,9,10],[14,0,15,0],[14,1,15,1],[14,6,15,6],[14,9,15,9],[10,0,10,10],[56,1,56,4]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CP"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,null,null,2014,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2014 Depreciation Expense 1","2014 Depreciation Expense per Apppendix 2-BA Fixed Assets, Column J\n (l)","Variance 2","Depreciation Expense on 2014 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2014 Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2013 Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = 2013 Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D17=0,0,1/D17)","v":0},{"$f":"IF(D17=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O17,+'App.2-CG_NewCGAAP_DepExp_2013'!O17+((C17*0.5)/D17))","v":0},null,{"$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-CG_NewCGAAP_DepExp_2013'!O17-J17), 0, +I17+'App.2-CG_NewCGAAP_DepExp_2013'!O17-J17)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D18=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O18,+'App.2-CG_NewCGAAP_DepExp_2013'!O18+((C18*0.5)/D18))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I18+'App.2-CG_NewCGAAP_DepExp_2013'!O18-J18), 0, +I18+'App.2-CG_NewCGAAP_DepExp_2013'!O18-J18)","v":0}]
[1805,"Land",null,null,0,{"$f":"IF(D19=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O19,+'App.2-CG_NewCGAAP_DepExp_2013'!O19+((C19*0.5)/D19))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I19+'App.2-CG_NewCGAAP_DepExp_2013'!O19-J19), 0, +I19+'App.2-CG_NewCGAAP_DepExp_2013'!O19-J19)","v":0}]
[1808,"Buildings",null,null,0,{"$f":"IF(D20=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O20,+'App.2-CG_NewCGAAP_DepExp_2013'!O20+((C20*0.5)/D20))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I20+'App.2-CG_NewCGAAP_DepExp_2013'!O20-J20), 0, +I20+'App.2-CG_NewCGAAP_DepExp_2013'!O20-J20)","v":0}]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D21=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O21,+'App.2-CG_NewCGAAP_DepExp_2013'!O21+((C21*0.5)/D21))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I21+'App.2-CG_NewCGAAP_DepExp_2013'!O21-J21), 0, +I21+'App.2-CG_NewCGAAP_DepExp_2013'!O21-J21)","v":0}]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D22=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O22,+'App.2-CG_NewCGAAP_DepExp_2013'!O22+((C22*0.5)/D22))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CG_NewCGAAP_DepExp_2013'!O22-J22), 0, +I22+'App.2-CG_NewCGAAP_DepExp_2013'!O22-J22)","v":0}]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D23=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O23,+'App.2-CG_NewCGAAP_DepExp_2013'!O23+((C23*0.5)/D23))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CG_NewCGAAP_DepExp_2013'!O23-J23), 0, +I23+'App.2-CG_NewCGAAP_DepExp_2013'!O23-J23)","v":0}]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D24=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O24,+'App.2-CG_NewCGAAP_DepExp_2013'!O24+((C24*0.5)/D24))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CG_NewCGAAP_DepExp_2013'!O24-J24), 0, +I24+'App.2-CG_NewCGAAP_DepExp_2013'!O24-J24)","v":0}]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D25=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O25,+'App.2-CG_NewCGAAP_DepExp_2013'!O25+((C25*0.5)/D25))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CG_NewCGAAP_DepExp_2013'!O25-J25), 0, +I25+'App.2-CG_NewCGAAP_DepExp_2013'!O25-J25)","v":0}]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D26=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O26,+'App.2-CG_NewCGAAP_DepExp_2013'!O26+((C26*0.5)/D26))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CG_NewCGAAP_DepExp_2013'!O26-J26), 0, +I26+'App.2-CG_NewCGAAP_DepExp_2013'!O26-J26)","v":0}]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D27=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O27,+'App.2-CG_NewCGAAP_DepExp_2013'!O27+((C27*0.5)/D27))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CG_NewCGAAP_DepExp_2013'!O27-J27), 0, +I27+'App.2-CG_NewCGAAP_DepExp_2013'!O27-J27)","v":0}]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D28=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O28,+'App.2-CG_NewCGAAP_DepExp_2013'!O28+((C28*0.5)/D28))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CG_NewCGAAP_DepExp_2013'!O28-J28), 0, +I28+'App.2-CG_NewCGAAP_DepExp_2013'!O28-J28)","v":0}]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D29=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O29,+'App.2-CG_NewCGAAP_DepExp_2013'!O29+((C29*0.5)/D29))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CG_NewCGAAP_DepExp_2013'!O29-J29), 0, +I29+'App.2-CG_NewCGAAP_DepExp_2013'!O29-J29)","v":0}]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D30=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O30,+'App.2-CG_NewCGAAP_DepExp_2013'!O30+((C30*0.5)/D30))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CG_NewCGAAP_DepExp_2013'!O30-J30), 0, +I30+'App.2-CG_NewCGAAP_DepExp_2013'!O30-J30)","v":0}]
[1860,"Meters",null,null,0,{"$f":"IF(D31=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O31,+'App.2-CG_NewCGAAP_DepExp_2013'!O31+((C31*0.5)/D31))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CG_NewCGAAP_DepExp_2013'!O31-J31), 0, +I31+'App.2-CG_NewCGAAP_DepExp_2013'!O31-J31)","v":0}]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D32=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O32,+'App.2-CG_NewCGAAP_DepExp_2013'!O32+((C32*0.5)/D32))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CG_NewCGAAP_DepExp_2013'!O32-J32), 0, +I32+'App.2-CG_NewCGAAP_DepExp_2013'!O32-J32)","v":0}]
[1905,"Land",null,null,0,{"$f":"IF(D33=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O33,+'App.2-CG_NewCGAAP_DepExp_2013'!O33+((C33*0.5)/D33))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CG_NewCGAAP_DepExp_2013'!O33-J33), 0, +I33+'App.2-CG_NewCGAAP_DepExp_2013'!O33-J33)","v":0}]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D34=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O34,+'App.2-CG_NewCGAAP_DepExp_2013'!O34+((C34*0.5)/D34))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CG_NewCGAAP_DepExp_2013'!O34-J34), 0, +I34+'App.2-CG_NewCGAAP_DepExp_2013'!O34-J34)","v":0}]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D35=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O35,+'App.2-CG_NewCGAAP_DepExp_2013'!O35+((C35*0.5)/D35))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CG_NewCGAAP_DepExp_2013'!O35-J35), 0, +I35+'App.2-CG_NewCGAAP_DepExp_2013'!O35-J35)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D36=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O36,+'App.2-CG_NewCGAAP_DepExp_2013'!O36+((C36*0.5)/D36))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CG_NewCGAAP_DepExp_2013'!O36-J36), 0, +I36+'App.2-CG_NewCGAAP_DepExp_2013'!O36-J36)","v":0}]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D37=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O37,+'App.2-CG_NewCGAAP_DepExp_2013'!O37+((C37*0.5)/D37))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CG_NewCGAAP_DepExp_2013'!O37-J37), 0, +I37+'App.2-CG_NewCGAAP_DepExp_2013'!O37-J37)","v":0}]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D38=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O38,+'App.2-CG_NewCGAAP_DepExp_2013'!O38+((C38*0.5)/D38))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CG_NewCGAAP_DepExp_2013'!O38-J38), 0, +I38+'App.2-CG_NewCGAAP_DepExp_2013'!O38-J38)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D39=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O39,+'App.2-CG_NewCGAAP_DepExp_2013'!O39+((C39*0.5)/D39))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CG_NewCGAAP_DepExp_2013'!O39-J39), 0, +I39+'App.2-CG_NewCGAAP_DepExp_2013'!O39-J39)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D40=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O40,+'App.2-CG_NewCGAAP_DepExp_2013'!O40+((C40*0.5)/D40))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CG_NewCGAAP_DepExp_2013'!O40-J40), 0, +I40+'App.2-CG_NewCGAAP_DepExp_2013'!O40-J40)","v":0}]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D41=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O41,+'App.2-CG_NewCGAAP_DepExp_2013'!O41+((C41*0.5)/D41))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CG_NewCGAAP_DepExp_2013'!O41-J41), 0, +I41+'App.2-CG_NewCGAAP_DepExp_2013'!O41-J41)","v":0}]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D42=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O42,+'App.2-CG_NewCGAAP_DepExp_2013'!O42+((C42*0.5)/D42))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CG_NewCGAAP_DepExp_2013'!O42-J42), 0, +I42+'App.2-CG_NewCGAAP_DepExp_2013'!O42-J42)","v":0}]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D43=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O43,+'App.2-CG_NewCGAAP_DepExp_2013'!O43+((C43*0.5)/D43))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CG_NewCGAAP_DepExp_2013'!O43-J43), 0, +I43+'App.2-CG_NewCGAAP_DepExp_2013'!O43-J43)","v":0}]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D44=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O44,+'App.2-CG_NewCGAAP_DepExp_2013'!O44+((C44*0.5)/D44))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CG_NewCGAAP_DepExp_2013'!O44-J44), 0, +I44+'App.2-CG_NewCGAAP_DepExp_2013'!O44-J44)","v":0}]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D45=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O45,+'App.2-CG_NewCGAAP_DepExp_2013'!O45+((C45*0.5)/D45))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CG_NewCGAAP_DepExp_2013'!O45-J45), 0, +I45+'App.2-CG_NewCGAAP_DepExp_2013'!O45-J45)","v":0}]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D46=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O46,+'App.2-CG_NewCGAAP_DepExp_2013'!O46+((C46*0.5)/D46))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CG_NewCGAAP_DepExp_2013'!O46-J46), 0, +I46+'App.2-CG_NewCGAAP_DepExp_2013'!O46-J46)","v":0}]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D47=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O47,+'App.2-CG_NewCGAAP_DepExp_2013'!O47+((C47*0.5)/D47))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CG_NewCGAAP_DepExp_2013'!O47-J47), 0, +I47+'App.2-CG_NewCGAAP_DepExp_2013'!O47-J47)","v":0}]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D48=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O48,+'App.2-CG_NewCGAAP_DepExp_2013'!O48+((C48*0.5)/D48))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I48+'App.2-CG_NewCGAAP_DepExp_2013'!O48-J48), 0, +I48+'App.2-CG_NewCGAAP_DepExp_2013'!O48-J48)","v":0}]
[1970,"Load Management Controls - Customer Premises",null,null,0,{"$f":"IF(D49=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O49,+'App.2-CG_NewCGAAP_DepExp_2013'!O49+((C49*0.5)/D49))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I49+'App.2-CG_NewCGAAP_DepExp_2013'!O49-J49), 0, +I49+'App.2-CG_NewCGAAP_DepExp_2013'!O49-J49)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D50=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O50,+'App.2-CG_NewCGAAP_DepExp_2013'!O50+((C50*0.5)/D50))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CG_NewCGAAP_DepExp_2013'!O50-J50), 0, +I50+'App.2-CG_NewCGAAP_DepExp_2013'!O50-J50)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D51=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O51,+'App.2-CG_NewCGAAP_DepExp_2013'!O51+((C51*0.5)/D51))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I51+'App.2-CG_NewCGAAP_DepExp_2013'!O51-J51), 0, +I51+'App.2-CG_NewCGAAP_DepExp_2013'!O51-J51)","v":0}]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D52=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O52,+'App.2-CG_NewCGAAP_DepExp_2013'!O52+((C52*0.5)/D52))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I52+'App.2-CG_NewCGAAP_DepExp_2013'!O52-J52), 0, +I52+'App.2-CG_NewCGAAP_DepExp_2013'!O52-J52)","v":0}]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D53=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O53,+'App.2-CG_NewCGAAP_DepExp_2013'!O53+((C53*0.5)/D53))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I53+'App.2-CG_NewCGAAP_DepExp_2013'!O53-J53), 0, +I53+'App.2-CG_NewCGAAP_DepExp_2013'!O53-J53)","v":0}]
[null,null,null,null,0,{"$f":"IF(D54=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O54,+'App.2-CG_NewCGAAP_DepExp_2013'!O54+((C54*0.5)/D54))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I54+'App.2-CG_NewCGAAP_DepExp_2013'!O54-J54), 0, +I54+'App.2-CG_NewCGAAP_DepExp_2013'!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]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,"Total Depreciation Expense",null,null,null,{"$f":"SUM(F55:F56)","v":0}]
[]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[3,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CI MIFRS_DepExp_2015","index":40,"n_rows":62,"n_cols":8,"rows_kept":62,"cut":false,"hidden":true,"merged":[[10,0,10,7],[9,0,9,8],[14,1,15,1],[14,6,15,6],[8,0,8,7],[60,1,60,8],[61,1,62,7],[58,1,58,7],[59,1,59,8],[56,1,56,4]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CQ"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,null,2015,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2015 Depreciation Expense 1","2015 Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2014 Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D17=0,0,1/D17)","v":0},{"$f":"IF(D17=0,'App.2-CH_MIFRS_DepExp_2014'!K17,+'App.2-CH_MIFRS_DepExp_2014'!K17+((C17*0.5)/D17))","v":0},null,{"$f":"IF(ISERROR(+F17-G17), 0, +F17-G17)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D18=0,'App.2-CH_MIFRS_DepExp_2014'!K18,+'App.2-CH_MIFRS_DepExp_2014'!K18+((C18*0.5)/D18))","v":0},null,0]
[1805,"Land",null,null,0,{"$f":"IF(D19=0,'App.2-CH_MIFRS_DepExp_2014'!K19,+'App.2-CH_MIFRS_DepExp_2014'!K19+((C19*0.5)/D19))","v":0},null,0]
[1808,"Buildings",null,null,0,{"$f":"IF(D20=0,'App.2-CH_MIFRS_DepExp_2014'!K20,+'App.2-CH_MIFRS_DepExp_2014'!K20+((C20*0.5)/D20))","v":0},null,0]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D21=0,'App.2-CH_MIFRS_DepExp_2014'!K21,+'App.2-CH_MIFRS_DepExp_2014'!K21+((C21*0.5)/D21))","v":0},null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D22=0,'App.2-CH_MIFRS_DepExp_2014'!K22,+'App.2-CH_MIFRS_DepExp_2014'!K22+((C22*0.5)/D22))","v":0},null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D23=0,'App.2-CH_MIFRS_DepExp_2014'!K23,+'App.2-CH_MIFRS_DepExp_2014'!K23+((C23*0.5)/D23))","v":0},null,0]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D24=0,'App.2-CH_MIFRS_DepExp_2014'!K24,+'App.2-CH_MIFRS_DepExp_2014'!K24+((C24*0.5)/D24))","v":0},null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D25=0,'App.2-CH_MIFRS_DepExp_2014'!K25,+'App.2-CH_MIFRS_DepExp_2014'!K25+((C25*0.5)/D25))","v":0},null,0]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D26=0,'App.2-CH_MIFRS_DepExp_2014'!K26,+'App.2-CH_MIFRS_DepExp_2014'!K26+((C26*0.5)/D26))","v":0},null,0]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D27=0,'App.2-CH_MIFRS_DepExp_2014'!K27,+'App.2-CH_MIFRS_DepExp_2014'!K27+((C27*0.5)/D27))","v":0},null,0]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D28=0,'App.2-CH_MIFRS_DepExp_2014'!K28,+'App.2-CH_MIFRS_DepExp_2014'!K28+((C28*0.5)/D28))","v":0},null,0]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D29=0,'App.2-CH_MIFRS_DepExp_2014'!K29,+'App.2-CH_MIFRS_DepExp_2014'!K29+((C29*0.5)/D29))","v":0},null,0]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D30=0,'App.2-CH_MIFRS_DepExp_2014'!K30,+'App.2-CH_MIFRS_DepExp_2014'!K30+((C30*0.5)/D30))","v":0},null,0]
[1860,"Meters",null,null,0,{"$f":"IF(D31=0,'App.2-CH_MIFRS_DepExp_2014'!K31,+'App.2-CH_MIFRS_DepExp_2014'!K31+((C31*0.5)/D31))","v":0},null,0]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D32=0,'App.2-CH_MIFRS_DepExp_2014'!K32,+'App.2-CH_MIFRS_DepExp_2014'!K32+((C32*0.5)/D32))","v":0},null,0]
[1905,"Land",null,null,0,{"$f":"IF(D33=0,'App.2-CH_MIFRS_DepExp_2014'!K33,+'App.2-CH_MIFRS_DepExp_2014'!K33+((C33*0.5)/D33))","v":0},null,0]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D34=0,'App.2-CH_MIFRS_DepExp_2014'!K34,+'App.2-CH_MIFRS_DepExp_2014'!K34+((C34*0.5)/D34))","v":0},null,0]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D35=0,'App.2-CH_MIFRS_DepExp_2014'!K35,+'App.2-CH_MIFRS_DepExp_2014'!K35+((C35*0.5)/D35))","v":0},null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D36=0,'App.2-CH_MIFRS_DepExp_2014'!K36,+'App.2-CH_MIFRS_DepExp_2014'!K36+((C36*0.5)/D36))","v":0},null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D37=0,'App.2-CH_MIFRS_DepExp_2014'!K37,+'App.2-CH_MIFRS_DepExp_2014'!K37+((C37*0.5)/D37))","v":0},null,0]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D38=0,'App.2-CH_MIFRS_DepExp_2014'!K38,+'App.2-CH_MIFRS_DepExp_2014'!K38+((C38*0.5)/D38))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D39=0,'App.2-CH_MIFRS_DepExp_2014'!K39,+'App.2-CH_MIFRS_DepExp_2014'!K39+((C39*0.5)/D39))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D40=0,'App.2-CH_MIFRS_DepExp_2014'!K40,+'App.2-CH_MIFRS_DepExp_2014'!K40+((C40*0.5)/D40))","v":0},null,0]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D41=0,'App.2-CH_MIFRS_DepExp_2014'!K41,+'App.2-CH_MIFRS_DepExp_2014'!K41+((C41*0.5)/D41))","v":0},null,0]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D42=0,'App.2-CH_MIFRS_DepExp_2014'!K42,+'App.2-CH_MIFRS_DepExp_2014'!K42+((C42*0.5)/D42))","v":0},null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D43=0,'App.2-CH_MIFRS_DepExp_2014'!K43,+'App.2-CH_MIFRS_DepExp_2014'!K43+((C43*0.5)/D43))","v":0},null,0]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D44=0,'App.2-CH_MIFRS_DepExp_2014'!K44,+'App.2-CH_MIFRS_DepExp_2014'!K44+((C44*0.5)/D44))","v":0},null,0]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D45=0,'App.2-CH_MIFRS_DepExp_2014'!K45,+'App.2-CH_MIFRS_DepExp_2014'!K45+((C45*0.5)/D45))","v":0},null,0]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D46=0,'App.2-CH_MIFRS_DepExp_2014'!K46,+'App.2-CH_MIFRS_DepExp_2014'!K46+((C46*0.5)/D46))","v":0},null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D47=0,'App.2-CH_MIFRS_DepExp_2014'!K47,+'App.2-CH_MIFRS_DepExp_2014'!K47+((C47*0.5)/D47))","v":0},null,0]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D48=0,'App.2-CH_MIFRS_DepExp_2014'!K48,+'App.2-CH_MIFRS_DepExp_2014'!K48+((C48*0.5)/D48))","v":0},null,0]
[1970,"Load Management Controls - Customer Premises",null,null,0,{"$f":"IF(D49=0,'App.2-CH_MIFRS_DepExp_2014'!K49,+'App.2-CH_MIFRS_DepExp_2014'!K49+((C49*0.5)/D49))","v":0},null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D50=0,'App.2-CH_MIFRS_DepExp_2014'!K50,+'App.2-CH_MIFRS_DepExp_2014'!K50+((C50*0.5)/D50))","v":0},null,0]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D51=0,'App.2-CH_MIFRS_DepExp_2014'!K51,+'App.2-CH_MIFRS_DepExp_2014'!K51+((C51*0.5)/D51))","v":0},null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D52=0,'App.2-CH_MIFRS_DepExp_2014'!K52,+'App.2-CH_MIFRS_DepExp_2014'!K52+((C52*0.5)/D52))","v":0},null,0]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D53=0,'App.2-CH_MIFRS_DepExp_2014'!K53,+'App.2-CH_MIFRS_DepExp_2014'!K53+((C53*0.5)/D53))","v":0},null,0]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D54=0,'App.2-CH_MIFRS_DepExp_2014'!K54,+'App.2-CH_MIFRS_DepExp_2014'!K54+((C54*0.5)/D54))","v":0},null,0]
[null,"Total",{"$f":"SUM(C17:C54)","v":0},null,null,{"$f":"SUM(F17:F54)","v":0},{"$f":"SUM(G17:G54)","v":0},{"$f":"SUM(H17:H54)","v":0}]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,"Total Depreciation expense to be included in the test year revenue requirement",null,null,null,{"$f":"SUM(F55:F56)","v":0}]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-FA Proposed REG Inves (2","index":41,"n_rows":92,"n_cols":7,"rows_kept":92,"cut":false,"hidden":true,"merged":[[16,0,16,6],[17,0,17,6],[8,0,8,6],[9,0,9,6],[11,0,11,6],[12,0,12,6],[13,0,13,5],[14,0,14,5]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-FA"]
["Renewable Generation Connection Investment Summary (over the rate setting period)"]
[]
["Enter the details of the Renewable Generation Connection projects as described in Section 2.5.2.5 of the Filing Requirements."]
["All costs entered on this page will be transferred to the appropriate cells in the appendices that follow."]
["For Part A, Renewable Enabling Improvements (REI), these amounts will be transferred to Appendix 2 - FB"]
["For Part B, Expansions, these amounts will be transferred to Appendix 2 - FC"]
[]
["If there are more than five projects proposed to be in-service in a certain year, please amend the tables below and ensure that the formulae for the Total Amounts in any given rate year are updated."]
["Based on the current methodology and allocation, amounts allocated represent 6% for REI Connection Investments and 17% for Expansion Investments. (pg 15, EB-2009-0349)"]
[]
[]
["Part A"]
["REI Investments (Direct Benefit at 6%)",null,2015,{"$f":"C22+1","v":2016},{"$f":"D22+1","v":2017},2018,2019]
["Project 1"]
["Name: REI Connection Project"]
["Capital Costs",null,1000,0,1000,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 2"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 3"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 4"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 5"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C49,C43,C37,C31,C25)","v":1000},{"$f":"SUM(D49,D43,D37,D31,D25)","v":0},1000,0,0]
["Total OM&A (Start-Up)",null,{"$f":"SUM(C50,C44,C38,C32,C26)","v":0},0,0,0,0]
["Total OM&A (Ongoing)",null,{"$f":"SUM(C51,C45,C39,C33,C27)","v":0},0,0,0,0]
[]
[]
["Part B"]
["Expansion Investments (Direct Benefit at 17%)",null,2015,{"$f":"C59+1","v":2016},{"$f":"D59+1","v":2017},2018,2019]
["Project 1"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 2"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 3"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 4"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 5"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C86,C80,C74,C68,C62)","v":0},{"$f":"SUM(D86,D80,D74,D68,D62)","v":0},0,0,0]
["Total OM&A (Start-Up)",null,{"$f":"SUM(C87,C81,C75,C69,C63)","v":0},0,0,0,0]
["Total OM&A (Ongoing)",null,{"$f":"SUM(C88,C82,C76,C70,C64)","v":0},0,0,0,0]

{"sheet":"App.2-FB Calc of REG Improv (2","index":42,"n_rows":95,"n_cols":18,"rows_kept":95,"cut":false,"hidden":true,"merged":[[49,0,49,1],[8,0,8,6],[9,0,9,6],[11,0,11,6],[12,0,12,6],[13,0,13,6],[16,3,16,5],[16,6,16,8],[16,9,16,11],[16,12,16,14],[16,15,16,17],[46,0,46,11],[48,0,48,11],[51,4,51,5],[51,7,51,8],[51,10,51,11],[51,13,51,14],[51,16,51,17]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-FB"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part A of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["Rate Riders are not calculated for Test Year as these assets and costs are already in the distributor's rate base/revenue requirement."]
[]
[]
[null,null,null,"2015 Test Year",null,null,2016,null,null,2017,2016,null,2018,null,null,2019]
[null,null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94]
["Net Fixed Assets (average)",null,null,{"$f":"D82","v":490},{"$f":"D20*E19","v":29.4},{"$f":"D20*F19","v":460.59999999999997},{"$f":"E82","v":960},{"$f":"G20*H19","v":57.599999999999994},{"$f":"G20*I19","v":902.4},{"$f":"F82","v":1410},{"$f":"J20*K19","v":84.6},{"$f":"J20*L19","v":1325.3999999999999},{"$f":"G82","v":1840},{"$f":"M20*N19","v":110.39999999999999},{"$f":"M20*O19","v":1729.6},{"$f":"H82","v":1760},{"$f":"P20*Q19","v":105.6},{"$f":"P20*R19","v":1654.3999999999999}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Inves (2'!C55","v":0},{"$f":"D21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!D55","v":0},{"$f":"G21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!E55","v":0},{"$f":"J21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!F55","v":0},{"$f":"M21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!G55","v":0},{"$f":"P21","v":0}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Inves (2'!C54","v":0},{"$f":"D22*E19","v":0},{"$f":"D22*F19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!D54","v":0},{"$f":"G22*H19","v":0},{"$f":"G22*I19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!E54","v":0},{"$f":"J22*K19","v":0},{"$f":"J22*L19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!F54","v":0},{"$f":"M22*N19","v":0},{"$f":"M22*O19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!G54","v":0},{"$f":"P22*Q19","v":0},{"$f":"P22*R19","v":0}]
["WCA",0.13,null,null,{"$f":"(E21+E22)*$B$23","v":0},{"$f":"F22*$B$23","v":0},null,{"$f":"(H21+H22)*$B$23","v":0},{"$f":"I22*$B$23","v":0},null,{"$f":"(K21+K22)*$B$23","v":0},{"$f":"L22*$B$23","v":0},null,{"$f":"(N21+N22)*$B$23","v":0},{"$f":"O22*$B$23","v":0},null,{"$f":"(Q21+Q22)*$B$23","v":0},{"$f":"R22*$B$23","v":0}]
["Rate Base",null,null,null,{"$f":"SUM(E20+E23)","v":29.4},{"$f":"SUM(F20+F23)","v":460.59999999999997},null,{"$f":"SUM(H20+H23)","v":57.599999999999994},{"$f":"SUM(I20+I23)","v":902.4},null,{"$f":"SUM(K20+K23)","v":84.6},{"$f":"SUM(L20+L23)","v":1325.3999999999999},null,{"$f":"SUM(N20+N23)","v":110.39999999999999},{"$f":"SUM(O20+O23)","v":1729.6},null,{"$f":"SUM(Q20+Q23)","v":105.6},{"$f":"SUM(R20+R23)","v":1654.3999999999999}]
[]
[]
["Deemed ST Debt",0.04,null,null,{"$f":"E24*$B$27","v":1.1759999999999999},{"$f":"F24*$B$27","v":18.423999999999999},null,{"$f":"H24*$B$27","v":2.3039999999999998},{"$f":"I24*$B$27","v":36.095999999999997},null,{"$f":"K24*$B$27","v":3.3839999999999999},{"$f":"L24*$B$27","v":53.015999999999998},null,{"$f":"N24*$B$27","v":4.4159999999999995},{"$f":"O24*$B$27","v":69.183999999999997},null,{"$f":"Q24*$B$27","v":4.2240000000000002},{"$f":"R24*$B$27","v":66.176000000000002}]
["Deemed LT Debt",0.56000000000000005,null,null,{"$f":"E24*$B$28","v":16.464000000000002},{"$f":"F24*$B$28","v":257.93599999999998},null,{"$f":"H24*$B$28","v":32.256},{"$f":"I24*$B$28","v":505.34400000000005},null,{"$f":"K24*$B$28","v":47.376000000000005},{"$f":"L24*$B$28","v":742.22400000000005},null,{"$f":"N24*$B$28","v":61.823999999999998},{"$f":"O24*$B$28","v":968.57600000000002},null,{"$f":"Q24*$B$28","v":59.136000000000003},{"$f":"R24*$B$28","v":926.46400000000006}]
["Deemed Equity",0.4,null,null,{"$f":"E24*$B$29","v":11.76},{"$f":"F24*$B$29","v":184.24},null,{"$f":"H24*$B$29","v":23.04},{"$f":"I24*$B$29","v":360.96000000000004},null,{"$f":"K24*$B$29","v":33.839999999999996},{"$f":"L24*$B$29","v":530.16},null,{"$f":"N24*$B$29","v":44.16},{"$f":"O24*$B$29","v":691.84},null,{"$f":"Q24*$B$29","v":42.24},{"$f":"R24*$B$29","v":661.76}]
[]
["ST Interest",2.4E-2,null,null,{"$f":"E27*$B31","v":2.8223999999999999E-2},{"$f":"F27*$B31","v":0.44217600000000001},null,{"$f":"H27*$B31","v":5.5295999999999998E-2},{"$f":"I27*$B31","v":0.86630399999999996},null,{"$f":"K27*$B31","v":8.1215999999999997E-2},{"$f":"L27*$B31","v":1.272384},null,{"$f":"N27*$B31","v":0.10598399999999999},{"$f":"O27*$B31","v":1.6604159999999999},null,{"$f":"Q27*$B31","v":0.10137600000000001},{"$f":"R27*$B31","v":1.5882240000000001}]
["LT Interest",5.6000000000000001E-2,null,null,{"$f":"E28*$B32","v":0.92198400000000014},14.444415999999999,null,{"$f":"H28*$B32","v":1.8063359999999999},28.299264000000004,null,{"$f":"K28*$B32","v":2.6530560000000003},41.564544000000005,null,{"$f":"N28*$B32","v":3.4621439999999999},54.240256000000002,null,{"$f":"Q28*$B32","v":3.3116160000000003},51.881984000000003]
["ROE",8.5000000000000006E-2,null,null,0.99960000000000004,15.660400000000003,null,1.9584000000000001,30.681600000000007,null,2.8763999999999998,45.063600000000001,null,3.7536,58.806400000000004,null,3.5904000000000003,56.249600000000001]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E31:E33)","v":1.9498080000000002},{"$f":"SUM(F31:F33)","v":30.546992000000003},null,{"$f":"SUM(H31:H33)","v":3.8200320000000003},{"$f":"SUM(I31:I33)","v":59.847168000000011},null,{"$f":"SUM(K31:K33)","v":5.6106720000000001},{"$f":"SUM(L31:L33)","v":87.900528000000008},null,{"$f":"SUM(N31:N33)","v":7.3217280000000002},{"$f":"SUM(O31:O33)","v":114.70707200000001},null,{"$f":"SUM(Q31:Q33)","v":7.0033920000000007},{"$f":"SUM(R31:R33)","v":109.719808}]
[]
["OM&A",null,null,null,{"$f":"E21+E22","v":0},{"$f":"F22","v":0},null,{"$f":"H21+H22","v":0},{"$f":"I22","v":0},null,{"$f":"K21+K22","v":0},{"$f":"L22","v":0},null,{"$f":"N21+N22","v":0},{"$f":"O22","v":0},null,{"$f":"Q21+Q22","v":0},{"$f":"R22","v":0}]
["Amortization",null,null,{"$f":"D77","v":20},{"$f":"D37*E$19","v":1.2},{"$f":"D37*F$19","v":18.799999999999997},{"$f":"E76+E77","v":40},{"$f":"G37*H$19","v":2.4},{"$f":"G37*I$19","v":37.599999999999994},{"$f":"F76+F77","v":60},{"$f":"J37*K$19","v":3.5999999999999996},{"$f":"J37*L$19","v":56.4},{"$f":"G76+G77","v":80},{"$f":"M37*N$19","v":4.8},{"$f":"M37*O$19","v":75.199999999999989},{"$f":"H76+H77","v":80},{"$f":"P37*Q$19","v":4.8},{"$f":"P37*R$19","v":75.199999999999989}]
["Grossed-up PILs",null,null,null,{"$f":"E65","v":0},{"$f":"F65","v":0},null,{"$f":"H65","v":0},{"$f":"I65","v":0},null,{"$f":"K65","v":0},{"$f":"L65","v":0},null,{"$f":"N65","v":0},{"$f":"O65","v":0},null,{"$f":"Q65","v":0},{"$f":"R65","v":0}]
[]
["Revenue Requirement",null,null,null,{"$f":"SUM(E34:E38)","v":3.1498080000000002},{"$f":"SUM(F34:F38)","v":49.346992},null,{"$f":"SUM(H34:H38)","v":6.2200319999999998},{"$f":"SUM(I34:I38)","v":97.447168000000005},null,{"$f":"SUM(K34:K38)","v":9.2106719999999989},{"$f":"SUM(L34:L38)","v":144.30052800000001},null,{"$f":"SUM(N34:N38)","v":12.121728000000001},{"$f":"SUM(O34:O38)","v":189.907072},null,{"$f":"SUM(Q34:Q38)","v":11.803392000000001},{"$f":"SUM(R34:R38)","v":184.91980799999999}]
[]
[]
["Provincial Rate Protection",null,null,null,null,{"$f":"F40","v":49.346992},null,null,{"$f":"I40","v":97.447168000000005},null,null,{"$f":"L40","v":144.30052800000001},null,null,{"$f":"O40","v":189.907072},null,null,{"$f":"R40","v":184.91980799999999}]
[]
["Monthly Amount Paid by IESO",null,null,null,null,{"$f":"F43/12","v":4.1122493333333336},null,null,{"$f":"I43/12","v":8.1205973333333343},null,null,{"$f":"L43/12","v":12.025044000000001},null,null,{"$f":"O43/12","v":15.825589333333333},null,null,{"$f":"R43/12","v":15.409984}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide "]
["regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2014 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues.  "]
[]
["PILs Calculation"]
[null,null,null,null,2015,null,null,{"$f":"E52+1","v":2016},null,null,{"$f":"H52+1","v":2017},null,null,{"$f":"K52+1","v":2018},null,null,{"$f":"N52+1","v":2019}]
["Income Tax",null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,null,{"$f":"E33","v":0.99960000000000004},{"$f":"F33","v":15.660400000000003},null,{"$f":"H33","v":1.9584000000000001},{"$f":"I33","v":30.681600000000007},null,{"$f":"K33","v":2.8763999999999998},{"$f":"L33","v":45.063600000000001},null,{"$f":"N33","v":3.7536},{"$f":"O33","v":58.806400000000004},null,{"$f":"Q33","v":3.5904000000000003},{"$f":"R33","v":56.249600000000001}]
["Amortization (6% DB and 94% P)",null,null,null,{"$f":"E37","v":1.2},{"$f":"F37","v":18.799999999999997},null,{"$f":"H37","v":2.4},{"$f":"I37","v":37.599999999999994},null,{"$f":"K37","v":3.5999999999999996},{"$f":"L37","v":56.4},null,{"$f":"N37","v":4.8},{"$f":"O37","v":75.199999999999989},null,{"$f":"Q37","v":4.8},{"$f":"R37","v":75.199999999999989}]
["CCA (6% DB and 94% P)",null,null,null,{"$f":"-D94*E$19","v":-2.4},{"$f":"-D94*F$19","v":-37.599999999999994},null,{"$f":"-E94*H$19","v":-4.6079999999999997},{"$f":"-E94*I$19","v":-72.191999999999993},null,{"$f":"-F94*K$19","v":-4.2393600000000005},{"$f":"-F94*L$19","v":-66.416640000000001},null,{"$f":"-G94*N$19","v":-3.9002112000000002},{"$f":"-G94*O$19","v":-61.103308800000008},null,{"$f":"-H94*Q$19","v":-3.5881943040000004},{"$f":"-H94*R$19","v":-56.215044096000007}]
["Taxable income",null,null,null,{"$f":"SUM(E55:E57)","v":-0.20039999999999969},{"$f":"SUM(F55:F57)","v":-3.1395999999999944},null,{"$f":"SUM(H55:H57)","v":-0.24960000000000004},{"$f":"SUM(I55:I57)","v":-3.9103999999999957},null,{"$f":"SUM(K55:K57)","v":2.2370399999999995},{"$f":"SUM(L55:L57)","v":35.046959999999999},null,{"$f":"SUM(N55:N57)","v":4.6533887999999992},{"$f":"SUM(O55:O57)","v":72.903091199999977},null,{"$f":"SUM(Q55:Q57)","v":4.8022056959999997},{"$f":"SUM(R55:R57)","v":75.234555903999961}]
[]
["Tax Rate  (to be entered)"]
[]
["Income Taxes Payable",null,null,null,{"$f":"E58*E60","v":0},{"$f":"F58*F60","v":0},null,{"$f":"H58*H60","v":0},{"$f":"I58*I60","v":0},null,{"$f":"K58*K60","v":0},{"$f":"L58*L60","v":0},null,{"$f":"N58*N60","v":0},{"$f":"O58*O60","v":0},null,{"$f":"Q58*Q60","v":0},{"$f":"R58*R60","v":0}]
["Gross Up"]
["Income Taxes Payable",null,null,null,{"$f":"E62/(1-E60)","v":0},{"$f":"F62/(1-F60)","v":0},null,{"$f":"H62/(1-H60)","v":0},{"$f":"I62/(1-I60)","v":0},null,{"$f":"K62/(1-K60)","v":0},{"$f":"L62/(1-L60)","v":0},null,{"$f":"N62/(1-N60)","v":0},{"$f":"O62/(1-O60)","v":0},null,{"$f":"Q62/(1-Q60)","v":0},{"$f":"R62/(1-R60)","v":0}]
["Grossed Up PILs",null,null,null,{"$f":"SUM(E64:E64)","v":0},{"$f":"SUM(F64:F64)","v":0},null,{"$f":"SUM(H64:H64)","v":0},{"$f":"SUM(I64:I64)","v":0},null,{"$f":"SUM(K64:K64)","v":0},{"$f":"SUM(L64:L64)","v":0},null,{"$f":"SUM(N64:N64)","v":0},{"$f":"SUM(O64:O64)","v":0},null,{"$f":"SUM(Q64:Q64)","v":0},{"$f":"SUM(R64:R64)","v":0}]
[]
[]
[null,null,null,2015,{"$f":"D68+1","v":2016},{"$f":"E68+1","v":2017},2018,2019]
["Net Fixed Assets"]
[null,"Enter applicable amortization in years:",25]
["Opening Gross Fixed Assets",null,null,null,{"$f":"D73","v":1000},{"$f":"E73","v":1000},{"$f":"F73","v":2000},{"$f":"G73","v":2000}]
["Gross Capital Additions",null,null,{"$f":"'App.2-FA Proposed REG Inves (2'!C53","v":1000},{"$f":"'App.2-FA Proposed REG Inves (2'!D53","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!E53","v":1000},{"$f":"'App.2-FA Proposed REG Inves (2'!F53","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!G53","v":0}]
["Closing Gross Fixed Assets",null,null,{"$f":"SUM(D71:D72)","v":1000},{"$f":"SUM(E71:E72)","v":1000},2000,2000,2000]
[]
["Opening Accumulated Amortization",null,null,null,{"$f":"D78","v":20},{"$f":"E78","v":60},{"$f":"F78","v":120},{"$f":"G78","v":200}]
["Current Year Amortization (before additions)",null,null,null,{"$f":"IF(ISERROR(E71/$C$70), 0, E71/$C$70)","v":40},{"$f":"IF(ISERROR(F71/$C$70), 0, F71/$C$70)","v":40},{"$f":"IF(ISERROR(G71/$C$70), 0, G71/$C$70)","v":80},{"$f":"IF(ISERROR(H71/$C$70), 0, H71/$C$70)","v":80}]
["Additions (half year)",null,null,{"$f":"D72/C70/2","v":20},{"$f":"E72/C70/2","v":0},{"$f":"F72/C70/2","v":20},{"$f":"G72/C70/2","v":0},{"$f":"H72/C70/2","v":0}]
["Closing Accumulated Amortization",null,null,{"$f":"SUM(D75+D77)","v":20},{"$f":"SUM(E75:E77)","v":60},{"$f":"SUM(F75:F77)","v":120},{"$f":"SUM(G75:G77)","v":200},{"$f":"SUM(H75:H77)","v":280}]
[]
["Opening Net Fixed Assets",null,null,{"$f":"D71-D75","v":0},{"$f":"D81","v":980},{"$f":"E81","v":940},{"$f":"F81","v":1880},{"$f":"G81","v":1800}]
["Closing Net Fixed Assets",null,null,{"$f":"D73-D78","v":980},{"$f":"E73-E78","v":940},{"$f":"F73-F78","v":1880},{"$f":"G73-G78","v":1800},{"$f":"H73-H78","v":1720}]
["Average Net Fixed Assets",null,null,{"$f":"SUM(D80:D81)/2","v":490},{"$f":"SUM(E80:E81)/2","v":960},{"$f":"SUM(F80:F81)/2","v":1410},{"$f":"SUM(G80:G81)/2","v":1840},{"$f":"SUM(H80:H81)/2","v":1760}]
[]
["UCC for PILs Calculation"]
[null,null,null,2015,{"$f":"D85+1","v":2016},{"$f":"E85+1","v":2017},2018,2019]
[]
["Opening UCC",null,null,null,{"$f":"D95","v":960},{"$f":"E95","v":883.2},{"$f":"F95","v":812.5440000000001},{"$f":"G95","v":747.54048000000012}]
["Capital Additions (from Appendix 2-FA)",null,null,{"$f":"D72","v":1000},{"$f":"'App.2-FA Proposed REG Inves (2'!D31","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!E31","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!F31","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!G31","v":0}]
["UCC Before Half Year Rule",null,null,{"$f":"SUM(D87:D88)","v":1000},{"$f":"SUM(E87:E88)","v":960},{"$f":"SUM(F87:F88)","v":883.2},{"$f":"SUM(G87:G88)","v":812.5440000000001},{"$f":"SUM(H87:H88)","v":747.54048000000012}]
["Half Year Rule (1/2 Additions - Disposals)",null,null,{"$f":"D88/2","v":500},{"$f":"E88/2","v":0},{"$f":"F88/2","v":0},{"$f":"G88/2","v":0},{"$f":"H88/2","v":0}]
["Reduced UCC",null,null,{"$f":"D89-D90","v":500},{"$f":"E89-E90","v":960},{"$f":"F89-F90","v":883.2},{"$f":"G89-G90","v":812.5440000000001},{"$f":"H89-H90","v":747.54048000000012}]
["CCA Rate Class (to be entered)",null,47,{"$f":"C92","v":47},{"$f":"C92","v":47},{"$f":"C92","v":47},{"$f":"C92","v":47},{"$f":"C92","v":47}]
["CCA Rate  (to be entered)",null,0.08,{"$f":"C93","v":0.08},{"$f":"C93","v":0.08},{"$f":"C93","v":0.08},{"$f":"C93","v":0.08},{"$f":"C93","v":0.08}]
["CCA",null,null,{"$f":"D91*D93","v":40},{"$f":"E91*E93","v":76.8},70.656000000000006,65.003520000000009,{"$f":"H91*H93","v":59.803238400000012}]
["Closing UCC",null,null,{"$f":"D89-D94","v":960},{"$f":"E89-E94","v":883.2},{"$f":"F89-F94","v":812.5440000000001},{"$f":"G89-G94","v":747.54048000000012},{"$f":"H89-H94","v":687.73724160000006}]

{"sheet":"App.2-FC Calc of REG Expans (2","index":43,"n_rows":94,"n_cols":18,"rows_kept":94,"cut":false,"hidden":true,"merged":[[8,0,8,5],[9,0,9,5],[11,0,11,5],[12,0,12,5],[13,0,13,5],[51,16,51,17],[16,6,16,8],[16,9,16,11],[16,12,16,14],[16,15,16,17],[46,0,46,11],[48,0,48,12],[16,3,16,5],[49,0,49,1],[51,4,51,5],[51,7,51,8],[51,10,51,11],[51,13,51,14]]}
[null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0166"}]
[null,null,null,null,"Exhibit:"]
[null,null,null,null,"Tab:"]
[null,null,null,null,"Schedule:"]
[null,null,null,null,"Page:"]
[]
[null,null,null,null,"Date:"]
[]
["Appendix 2-FC"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part B of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["Rate Riders are not calculated for Test Year as these assets and costs are already in the distributors rate base."]
[]
[]
[null,null,null,"2014 Test Year",null,null,2015,null,null,2016,2016,null,2017,null,null,2018]
[null,null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83]
["Net Fixed Assets (average)",null,null,{"$f":"D81","v":0},{"$f":"D20*E19","v":0},{"$f":"D20*F19","v":0},{"$f":"E81","v":0},{"$f":"G20*H19","v":0},{"$f":"G20*I19","v":0},{"$f":"F81","v":0},{"$f":"J20*K19","v":0},{"$f":"J20*L19","v":0},{"$f":"G81","v":0},{"$f":"M20*N19","v":0},{"$f":"M20*O19","v":0},{"$f":"H81","v":0},{"$f":"P20*Q19","v":0},{"$f":"P20*R19","v":0}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Inves (2'!C$92","v":0},{"$f":"D21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!D$92","v":0},{"$f":"G21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!E$92","v":0},{"$f":"J21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!F$92","v":0},{"$f":"M21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!G$92","v":0},{"$f":"P21","v":0}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Inves (2'!C$91","v":0},{"$f":"D22*E19","v":0},{"$f":"D22*F19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!D$91","v":0},{"$f":"G22*H19","v":0},{"$f":"G22*I19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!E$91","v":0},{"$f":"J22*K19","v":0},{"$f":"J22*L19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!F$91","v":0},{"$f":"M22*N19","v":0},{"$f":"M22*O19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!G$91","v":0},{"$f":"P22*Q19","v":0},{"$f":"P22*R19","v":0}]
["WCA",null,null,null,{"$f":"(E21+E22)*$B$23","v":0},{"$f":"F22*$B$23","v":0},null,{"$f":"(H21+H22)*$B$23","v":0},{"$f":"I22*$B$23","v":0},null,{"$f":"(K21+K22)*$B$23","v":0},{"$f":"L22*$B$23","v":0},null,{"$f":"(N21+N22)*$B$23","v":0},{"$f":"O22*$B$23","v":0},null,{"$f":"(Q21+Q22)*$B$23","v":0},{"$f":"R22*$B$23","v":0}]
["Rate Base",null,null,null,{"$f":"SUM(E20+E23)","v":0},{"$f":"SUM(F20+F23)","v":0},null,{"$f":"SUM(H20+H23)","v":0},{"$f":"SUM(I20+I23)","v":0},null,{"$f":"SUM(K20+K23)","v":0},{"$f":"SUM(L20+L23)","v":0},null,{"$f":"SUM(N20+N23)","v":0},{"$f":"SUM(O20+O23)","v":0},null,{"$f":"SUM(Q20+Q23)","v":0},{"$f":"SUM(R20+R23)","v":0}]
[]
[]
["Deemed ST Debt",null,null,null,{"$f":"E24*$B$27","v":0},{"$f":"F24*$B$27","v":0},null,{"$f":"H24*$B$27","v":0},{"$f":"I24*$B$27","v":0},null,{"$f":"K24*$B$27","v":0},{"$f":"L24*$B$27","v":0},null,{"$f":"N24*$B$27","v":0},{"$f":"O24*$B$27","v":0},null,{"$f":"Q24*$B$27","v":0},{"$f":"R24*$B$27","v":0}]
["Deemed LT Debt",null,null,null,{"$f":"E24*$B$28","v":0},{"$f":"F24*$B$28","v":0},null,{"$f":"H24*$B$28","v":0},{"$f":"I24*$B$28","v":0},null,{"$f":"K24*$B$28","v":0},{"$f":"L24*$B$28","v":0},null,{"$f":"N24*$B$28","v":0},{"$f":"O24*$B$28","v":0},null,{"$f":"Q24*$B$28","v":0},{"$f":"R24*$B$28","v":0}]
["Deemed Equity",null,null,null,{"$f":"E24*$B$29","v":0},{"$f":"F24*$B$29","v":0},null,{"$f":"H24*$B$29","v":0},{"$f":"I24*$B$29","v":0},null,{"$f":"K24*$B$29","v":0},{"$f":"L24*$B$29","v":0},null,{"$f":"N24*$B$29","v":0},{"$f":"O24*$B$29","v":0},null,{"$f":"Q24*$B$29","v":0},{"$f":"R24*$B$29","v":0}]
[]
["ST Interest",null,null,null,{"$f":"E27*$B$31","v":0},{"$f":"F27*$B$31","v":0},null,{"$f":"H27*$B$31","v":0},{"$f":"I27*$B$31","v":0},null,{"$f":"K27*$B$31","v":0},{"$f":"L27*$B$31","v":0},null,{"$f":"N27*$B$31","v":0},{"$f":"O27*$B$31","v":0},null,{"$f":"Q27*$B$31","v":0},{"$f":"R27*$B$31","v":0}]
["LT Interest",null,null,null,{"$f":"E28*$B$32","v":0},{"$f":"F28*$B$32","v":0},null,{"$f":"H28*$B$32","v":0},{"$f":"I28*$B$32","v":0},null,{"$f":"K28*$B$32","v":0},{"$f":"L28*$B$32","v":0},null,{"$f":"N28*$B$32","v":0},{"$f":"O28*$B$32","v":0},null,{"$f":"Q28*$B$32","v":0},{"$f":"R28*$B$32","v":0}]
["ROE",null,null,null,{"$f":"E29*$B$33","v":0},{"$f":"F29*$B$33","v":0},null,{"$f":"H29*$B$33","v":0},{"$f":"I29*$B$33","v":0},null,{"$f":"K29*$B$33","v":0},{"$f":"L29*$B$33","v":0},null,{"$f":"N29*$B$33","v":0},{"$f":"O29*$B$33","v":0},null,{"$f":"Q29*$B$33","v":0},{"$f":"R29*$B$33","v":0}]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E31:E33)","v":0},{"$f":"SUM(F31:F33)","v":0},null,{"$f":"SUM(H31:H33)","v":0},{"$f":"SUM(I31:I33)","v":0},null,{"$f":"SUM(K31:K33)","v":0},{"$f":"SUM(L31:L33)","v":0},null,{"$f":"SUM(N31:N33)","v":0},{"$f":"SUM(O31:O33)","v":0},null,{"$f":"SUM(Q31:Q33)","v":0},{"$f":"SUM(R31:R33)","v":0}]
[]
["OM&A",null,null,null,{"$f":"E21+E22","v":0},{"$f":"F22","v":0},null,{"$f":"H21+H22","v":0},{"$f":"I22","v":0},null,{"$f":"K21+K22","v":0},{"$f":"L22","v":0},null,{"$f":"N21+N22","v":0},{"$f":"O22","v":0},null,{"$f":"Q21+Q22","v":0},{"$f":"R22","v":0}]
["Amortization",null,null,{"$f":"D77","v":0},{"$f":"D37*E$19","v":0},{"$f":"D37*F$19","v":0},{"$f":"E75+E76","v":0},{"$f":"G37*H$19","v":0},{"$f":"G37*I$19","v":0},{"$f":"F75+F76","v":0},{"$f":"J37*K$19","v":0},{"$f":"J37*L$19","v":0},{"$f":"G75+G76","v":0},{"$f":"M37*N$19","v":0},{"$f":"M37*O$19","v":0},{"$f":"H75+H76","v":0},{"$f":"P37*Q$19","v":0},{"$f":"P37*R$19","v":0}]
["Grossed-up PILs",null,null,null,{"$f":"E65","v":0},{"$f":"F65","v":0},null,{"$f":"H65","v":0},{"$f":"I65","v":0},null,{"$f":"K65","v":0},{"$f":"L65","v":0},null,{"$f":"N65","v":0},{"$f":"O65","v":0},null,{"$f":"Q65","v":0},{"$f":"R65","v":0}]
[]
["Revenue Requirement",null,null,null,{"$f":"SUM(E34:E38)","v":0},{"$f":"SUM(F34:F38)","v":0},null,{"$f":"SUM(H34:H38)","v":0},{"$f":"SUM(I34:I38)","v":0},null,{"$f":"SUM(K34:K38)","v":0},{"$f":"SUM(L34:L38)","v":0},null,{"$f":"SUM(N34:N38)","v":0},{"$f":"SUM(O34:O38)","v":0},null,{"$f":"SUM(Q34:Q38)","v":0},{"$f":"SUM(R34:R38)","v":0}]
[]
[]
["Provincial Rate Protection",null,null,null,null,{"$f":"F40","v":0},null,null,{"$f":"I40","v":0},null,null,{"$f":"L40","v":0},null,null,{"$f":"O40","v":0},null,null,{"$f":"R40","v":0}]
[]
["Monthly Amount Paid by IESO",null,null,null,null,{"$f":"F43/12","v":0},null,null,{"$f":"I43/12","v":0},null,null,{"$f":"L43/12","v":0},null,null,{"$f":"O43/12","v":0},null,null,{"$f":"R43/12","v":0}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide "]
["regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2014 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues."]
[]
["PILs Calculation"]
[null,null,null,null,2014,null,null,2015,null,null,2016,null,null,2017,null,null,2018]
["Income Tax",null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,null,{"$f":"E33","v":0},{"$f":"F33","v":0},null,{"$f":"H33","v":0},{"$f":"I33","v":0},null,{"$f":"K33","v":0},{"$f":"L33","v":0},null,{"$f":"N33","v":0},{"$f":"O33","v":0},null,{"$f":"Q33","v":0},{"$f":"R33","v":0}]
["Amortization (17% DB and 83% P)",null,null,null,{"$f":"E37","v":0},{"$f":"F37","v":0},null,{"$f":"H37","v":0},{"$f":"I37","v":0},null,{"$f":"K37","v":0},{"$f":"L37","v":0},null,{"$f":"N37","v":0},{"$f":"O37","v":0},null,{"$f":"Q37","v":0},{"$f":"R37","v":0}]
["CCA (17% DB and 83% P)",null,null,null,{"$f":"-D93*E$19","v":0},{"$f":"-D93*F$19","v":0},null,{"$f":"-E93*H$19","v":0},{"$f":"-E93*I$19","v":0},null,{"$f":"-F93*K$19","v":0},{"$f":"-F93*L$19","v":0},null,{"$f":"-G93*N$19","v":0},{"$f":"-G93*O$19","v":0},null,{"$f":"-H93*Q$19","v":0},{"$f":"-H93*R$19","v":0}]
["Taxable income",null,null,null,{"$f":"SUM(E55:E57)","v":0},{"$f":"SUM(F55:F57)","v":0},null,{"$f":"SUM(H55:H57)","v":0},{"$f":"SUM(I55:I57)","v":0},null,{"$f":"SUM(K55:K57)","v":0},{"$f":"SUM(L55:L57)","v":0},null,{"$f":"SUM(N55:N57)","v":0},{"$f":"SUM(O55:O57)","v":0},null,{"$f":"SUM(Q55:Q57)","v":0},{"$f":"SUM(R55:R57)","v":0}]
[]
["Tax Rate  (to be entered)"]
[]
["Income Taxes Payable",null,null,null,{"$f":"E58*E60","v":0},{"$f":"F58*F60","v":0},null,{"$f":"H58*H60","v":0},{"$f":"I58*I60","v":0},null,{"$f":"K58*K60","v":0},{"$f":"L58*L60","v":0},null,{"$f":"N58*N60","v":0},{"$f":"O58*O60","v":0},null,{"$f":"Q58*Q60","v":0},{"$f":"R58*R60","v":0}]
["Gross Up"]
["Income Taxes Payable",null,null,null,{"$f":"E62/(1-E60)","v":0},{"$f":"F62/(1-F60)","v":0},null,{"$f":"H62/(1-H60)","v":0},{"$f":"I62/(1-I60)","v":0},null,{"$f":"K62/(1-K60)","v":0},{"$f":"L62/(1-L60)","v":0},null,{"$f":"N62/(1-N60)","v":0},{"$f":"O62/(1-O60)","v":0},null,{"$f":"Q62/(1-Q60)","v":0},{"$f":"R62/(1-R60)","v":0}]
["Grossed Up PILs",null,null,null,{"$f":"SUM(E64:E64)","v":0},{"$f":"SUM(F64:F64)","v":0},null,{"$f":"SUM(H64:H64)","v":0},{"$f":"SUM(I64:I64)","v":0},null,{"$f":"SUM(K64:K64)","v":0},{"$f":"SUM(L64:L64)","v":0},null,{"$f":"SUM(N64:N64)","v":0},{"$f":"SUM(O64:O64)","v":0},null,{"$f":"SUM(Q64:Q64)","v":0},{"$f":"SUM(R64:R64)","v":0}]
[]
[]
["Net Fixed Assets",null,null,2014,2015,2016,2017,2018]
[null,"Enter applicable amortization in years:",25]
["Opening Gross Fixed Assets",null,null,null,{"$f":"D72","v":0},{"$f":"E72","v":0},{"$f":"F72","v":0},{"$f":"G72","v":0}]
["Gross Capital Additions",null,null,{"$f":"'App.2-FA Proposed REG Inves (2'!C90","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!D90","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!E90","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!F90","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!G90","v":0}]
["Closing Gross Fixed Assets",null,null,{"$f":"SUM(D70:D71)","v":0},{"$f":"SUM(E70:E71)","v":0},{"$f":"SUM(F70:F71)","v":0},{"$f":"SUM(G70:G71)","v":0},{"$f":"SUM(H70:H71)","v":0}]
[]
["Opening Accumulated Amortization",null,null,null,{"$f":"D77","v":0},{"$f":"E77","v":0},{"$f":"F77","v":0},{"$f":"G77","v":0}]
["Current Year Amortization (before additions)",null,null,null,{"$f":"E70/$C$69","v":0},{"$f":"F70/$C$69","v":0},{"$f":"G70/$C$69","v":0},{"$f":"H70/$C$69","v":0}]
["Additions (half year)",null,null,{"$f":"D71/C69/2","v":0},{"$f":"E71/C69/2","v":0},{"$f":"F71/C69/2","v":0},{"$f":"G71/C69/2","v":0},{"$f":"H71/C69/2","v":0}]
["Closing Accumulated Amortization",null,null,{"$f":"SUM(D74+D76)","v":0},{"$f":"SUM(E74:E76)","v":0},{"$f":"SUM(F74:F76)","v":0},{"$f":"SUM(G74:G76)","v":0},{"$f":"SUM(H74:H76)","v":0}]
[]
["Opening Net Fixed Assets",null,null,{"$f":"D70-D74","v":0},{"$f":"D80","v":0},{"$f":"E80","v":0},{"$f":"F80","v":0},{"$f":"G80","v":0}]
["Closing Net Fixed Assets",null,null,{"$f":"D72-D77","v":0},{"$f":"E72-E77","v":0},{"$f":"F72-F77","v":0},{"$f":"G72-G77","v":0},{"$f":"H72-H77","v":0}]
["Average Net Fixed Assets",null,null,{"$f":"SUM(D79:D80)/2","v":0},{"$f":"SUM(E79:E80)/2","v":0},{"$f":"SUM(F79:F80)/2","v":0},{"$f":"SUM(G79:G80)/2","v":0},{"$f":"SUM(H79:H80)/2","v":0}]
[]
["UCC for PILs Calculation"]
[null,null,null,2014,2015,2016,2017,2018]
[]
["Opening UCC",null,null,null,{"$f":"D94","v":0},{"$f":"E94","v":0},{"$f":"F94","v":0},{"$f":"G94","v":0}]
["Capital Additions (from Appendix 2-FA)",null,null,{"$f":"D71","v":0},{"$f":"E71","v":0},{"$f":"F71","v":0},{"$f":"G71","v":0},{"$f":"H71","v":0}]
["UCC Before Half Year Rule",null,null,{"$f":"SUM(D86:D87)","v":0},{"$f":"SUM(E86:E87)","v":0},{"$f":"SUM(F86:F87)","v":0},{"$f":"SUM(G86:G87)","v":0},{"$f":"SUM(H86:H87)","v":0}]
["Half Year Rule (1/2 Additions - Disposals)",null,null,{"$f":"D87/2","v":0},{"$f":"E87/2","v":0},{"$f":"F87/2","v":0},{"$f":"G87/2","v":0},{"$f":"H87/2","v":0}]
["Reduced UCC",null,null,{"$f":"D88-D89","v":0},{"$f":"E88-E89","v":0},{"$f":"F88-F89","v":0},{"$f":"G88-G89","v":0},{"$f":"H88-H89","v":0}]
["CCA Rate Class (to be entered)",null,47,{"$f":"C91","v":47},{"$f":"C91","v":47},{"$f":"C91","v":47},{"$f":"C91","v":47},{"$f":"C91","v":47}]
["CCA Rate  (to be entered)",null,0.08,{"$f":"C92","v":0.08},{"$f":"C92","v":0.08},{"$f":"C92","v":0.08},{"$f":"C92","v":0.08},{"$f":"C92","v":0.08}]
["CCA",null,null,{"$f":"D90*D$92","v":0},{"$f":"E90*E$92","v":0},0,0,0]
["Closing UCC",null,null,{"$f":"D88-D93","v":0},{"$f":"E88-E93","v":0},{"$f":"F88-F93","v":0},{"$f":"G88-G93","v":0},{"$f":"H88-H93","v":0}]

{"sheet":"lists","index":44,"n_rows":212,"n_cols":55,"rows_kept":212,"cut":false,"hidden":true,"merged":[[12,51,12,52],[11,51,11,52],[0,51,0,52],[1,51,1,52],[2,51,2,52],[3,51,3,52],[4,51,4,52],[5,51,5,52],[6,51,6,52],[7,51,7,52],[8,51,8,52],[9,51,9,52],[10,51,10,52],[13,51,13,52],[14,51,14,52],[15,51,15,52],[16,51,16,52],[17,51,17,52]]}
["DISTRIBUTED GENERATION [DGEN]","Embedded Distributor",{"$f":"COUNTA(B1:B17)","v":4},null,null,null,null,null,"A Standby Service Charge will be applied for a month where standby power is not provided. The applicable rate is the approved Distribution Volumetric Rate of the applicable service class and is applied to gross metered demand or contracted amount, whichever is greater. A monthly administration charge of $200, for simple metering arrangements, or $500, for complex metering arrangements, will also be applied.",null,null,"Loss Factors",null,"Units","Units1","Units2",null,null,null,null,null,null,null,null,null,"Account History","Account set up charge/change of occupancy charge (plus credit agency costs if applicable)","Total Loss Factor – Embedded Distributor – Hydro One Networks Inc.",null,null,null,null,null,null,null,null,null,"Algoma Power Inc.","Algoma Power Inc.",null,"DISTRIBUTED GENERATION [DGEN]","kW",null,null,null,"Sub-Total:  Delivery (Distribution and Retail Transmission)"]
["EMBEDDED DISTRIBUTOR","General Service 3,000 to 4,999 kW",null,null,null,null,null,null,"Distribution Volumetric Rate",null,null,"Total Loss Factor – Primary Metered Customer",null,"$","$/kWh","$",null,null,null,null,null,null,null,null,null,"Account set up charge/change of occupancy charge","Administrative Billing Charge","Total Loss Factor – Primary Metered Customer",null,null,null,null,null,null,null,null,null,"Atikokan Hydro Inc.","Atikokan Hydro Inc.",null,"EMBEDDED DISTRIBUTOR","kW",null,null,null,"Wholesale Market Service Rate ",null,null,{"$f":"AU2*AV2","v":0},{"$f":"AU2","v":0},0,{"$f":"AX2*AY2","v":0},null,{"$f":"AZ2-AW2","v":0},{"$f":"BB2/AW2","v":{"$error":"#DIV/0!"}}]
["EMBEDDED DISTRIBUTOR","General Service 1,000 to 4,999 kW",null,null,null,null,null,null,"Distribution Volumetric Rate - $/kW of contracted amount",null,null,"Total Loss Factor – Primary Metered Customer < 5,000 kW",null,"$/kWh","$/kW","%",null,null,null,null,null,null,"MSC",null,null,"Account set up charge/change of occupancy charge (plus credit agency costs if applicable – Residential)","Bell Canada Pole Rentals","Total Loss Factor – Primary Metered Customer < 5,000 kW",null,null,null,null,null,null,null,null,null,"Attawapiskat Power Corp. ","Attawapiskat Power Corp. ",null,"EMBEDDED DISTRIBUTOR","kW",null,null,null,"Rural Rate Protection Charge",null,null,{"$f":"AU3*AV3","v":0},0,0,{"$f":"AX3*AY3","v":0},null,{"$f":"AZ3-AW3","v":0},{"$f":"BB3/AW3","v":{"$error":"#DIV/0!"}}]
["FARMS - SINGLE PHASE ENERGY-BILLED [F1]","General Service Equal To Or Greater Than 1,500 kW - Interval Metered",null,null,null,null,null,null,"Distribution Wheeling Service Rate",null,null,"Total Loss Factor – Primary Metered Customer > 5,000 kW",null,"$/kW","$/kVA",null,null,null,null,null,null,null,"SM_Rate_Adder",null,null,"Account set up charge/change of occupancy charge (plus credit agency costs if applicable)","Clearance Pole Attachment charge $/pole/year","Total Loss Factor – Primary Metered Customer > 5,000 kW",null,null,null,null,null,null,null,null,null,"Bluewater Power Distribution Corporation","Bluewater Power Distribution Corporation",null,"FARMS - SINGLE PHASE ENERGY-BILLED [F1]","kWh",null,null,null,"Standard Supply Service – Administration Charge (if applicable)",null,null,{"$f":"AU4*AV4","v":0},0,0,{"$f":"AX4*AY4","v":0},null,{"$f":"AZ4-AW4","v":0},{"$f":"BB4/AW4","v":{"$error":"#DIV/0!"}}]
["FARMS - THREE PHASE ENERGY-BILLED [F3]",null,null,null,null,null,null,null,"Electricity Rate",null,null,"Total Loss Factor – Secondary Metered Customer",null,"$/kVA",null,null,null,null,null,null,null,null,"MSC_Rate_Rider_",null,null,"Arrears certificate","Collection of account charge – no disconnection","Total Loss Factor – Secondary Metered Customer",null,null,null,null,null,null,null,null,null,"Brant County Power Inc.","Brant County Power Inc.",null,"FARMS - THREE PHASE ENERGY-BILLED [F3]","kWh",null,null,null,"Sub-Total:  Regulatory",null,null,{"$f":"SUM(AW2:AW4)","v":0},null,null,{"$f":"SUM(AZ2:BA4)","v":0},null,{"$f":"AZ5-AW5","v":0},{"$f":"BB5/AW5","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE - COMMERCIAL",null,null,null,null,null,null,null,"Electricity Rate - All Additional kWh",null,null,"Total Loss Factor – Secondary Metered Customer < 5,000 kW",null,null,null,null,null,null,null,null,null,null,"VC",null,null,"Arrears certificate (credit reference)","Collection of account charge – no disconnection – after regular hours","Total Loss Factor – Secondary Metered Customer < 5,000 kW",null,null,null,null,null,null,null,null,null,"Brantford Power Inc.","Brantford Power Inc.",null,"GENERAL SERVICE - COMMERCIAL","kW",null,null,null,"Debt Retirement Charge (DRC)",null,null,{"$f":"AU6*AV6","v":0},{"$f":"AU6","v":0},{"$f":"AV6","v":0},{"$f":"AX6*AY6","v":0},null,{"$f":"AZ6-AW6","v":0},{"$f":"BB6/AW6","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE - INSTITUTIONAL",null,null,null,null,null,null,null,"Electricity Rate - First 250 kWh",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Burlington Hydro Inc.","Burlington Hydro Inc.",null,"GENERAL SERVICE - INSTITUTIONAL","kW"]
["GENERAL SERVICE 1,000 TO 2,999 KW",null,null,null,null,null,null,null,"Electricity Rate -All Additional kWh",null,null,"Total Loss Factor – Secondary Metered Customer > 5,000 kW",null,null,null,null,null,null,null,null,null,null,"VC_Rate_Rider_",null,null,"Charge to certify cheque","Collection of account charge – no disconnection - during regular business hours","Total Loss Factor – Secondary Metered Customer > 5,000 kW",null,null,null,null,null,null,null,null,null,"Cambridge and North Dumfries Hydro Inc.","Cambridge and North Dumfries Hydro Inc.",null,"GENERAL SERVICE 1,000 TO 2,999 KW","kW",null,null,null,"Total Bill on RPP (before taxes)",null,null,null,null,null,null,null,{"$f":"AZ8-AW8","v":0}]
["GENERAL SERVICE 1,000 TO 4,999 KW",null,null,null,null,null,null,null,"Electricity Rate First 1,000 kWh",null,null,"Distribution Loss Factor - Secondary Metered Customer < 5,000 kW",null,null,null,null,null,null,null,null,null,null,"VC_GA_Rate_Rider_kW_",null,null,"Collection of Account Charge – No Disconnection","Collection of account charge – no disconnection – during regular hours",null,null,null,null,null,null,null,null,null,null,"Canadian Niagara Power Inc.","Canadian Niagara Power Inc. - Eastern Ontario Power",null,"GENERAL SERVICE 1,000 TO 4,999 KW - INTERVAL METERS","kW",null,null,null,"HST",null,null,{"$f":"AV9*AW8","v":0},null,{"$f":"AV9","v":0},{"$f":"AY9*AZ8","v":0},null,{"$f":"AZ9-AW9","v":0},{"$f":"BB9/AW9","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 1,000 TO 4,999 KW - INTERVAL METERS",null,null,null,null,null,null,null,"Electricity Rate First 25,000 kWh",null,null,"Distribution Loss Factor - Secondary Metered Customer > 5,000 kW",null,null,null,null,null,null,null,null,null,null,"VC_LV_Rate",null,null,"Credit Card Convenience Charge","Collection/Disconnection/Load Limiter/Reconnection – if in Community",null,null,null,null,null,null,null,null,null,null,"Centre Wellington Hydro Ltd.","Canadian Niagara Power Inc. - Fort Erie",null,"GENERAL SERVICE 1,000 TO 4,999 KW (CO-GENERATION)","kW",null,null,null,"Total Bill (including HST)",null,null,{"$f":"AW9+AW8","v":0},null,null,{"$f":"AZ9+AZ8","v":0},null,{"$f":"AZ10-AW10","v":0},{"$f":"BB10/AW10","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 1,000 TO 4,999 KW (CO-GENERATION)",null,null,null,null,null,null,null,"Electricity Rate First 6,000 kWh",null,null,"Distribution Loss Factor - Primary Metered Customer < 5,000 kW",null,null,null,null,null,null,null,null,null,null,"RTSR_Network",null,null,"Credit check (plus credit agency costs)","Credit Card Convenience Charge",null,null,null,null,null,null,null,null,null,null,"Chapleau Public Utilities Corporation","Canadian Niagara Power Inc. - Port Colborne Hydro Inc.",null,"GENERAL SERVICE 1,000 TO 4,999 KW","kW",null,null,null,"Ontario Clean Energy Benefit (OCEB)",null,null,{"$f":"-0.1*AW10","v":0},null,{"$f":"AV11","v":0},{"$f":"-0.1*AZ10","v":0},null,{"$f":"AZ11-AW11","v":0},{"$f":"BB11/AW11","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 1,500 TO 4,999 KW",null,null,null,null,null,null,null,"Electricity Rate Next 1,500 kWh",null,null,"Distribution Loss Factor - Primary Metered Customer > 5,000 kW",null,null,null,null,null,null,null,null,null,null,"RTSR_Connection",null,null,"Credit reference Letter","Disconnect/Reconnect at meter – after regular hours",null,null,null,null,null,null,null,null,null,null,"Clinton Power Corporation","Centre Wellington Hydro Ltd.",null,"GENERAL SERVICE 1,500 TO 4,999 KW","kW",null,null,null,"Total Bill on RPP (including OCEB)",null,null,{"$f":"AW10+AW11","v":0},null,null,{"$f":"AZ10+AZ11","v":0},null,{"$f":"AZ12-AW12","v":0},{"$f":"BB12/AW12","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 2,500 TO 4,999 KW",null,null,null,null,null,null,null,"General Service 1,500 to 4,999 kW customer",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"COLLUS Power Corporation","Chapleau Public Utilities Corporation",null,"GENERAL SERVICE 2,500 TO 4,999 KW","kW"]
["GENERAL SERVICE 3,000 TO 4,999 KW",null,null,null,null,null,null,null,"General Service 50 to 1,499 kW customer",null,null,"Total Loss Factor - Embedded Distributor",null,null,null,null,null,null,null,null,null,null,"RTSR_Network_Interval",null,null,"Credit reference/credit check (plus credit agency costs – General Service)","Disconnect/Reconnect at meter – during regular hours",null,null,null,null,null,null,null,null,null,null,"Cooperative Hydro Embrun Inc.","Clinton Power Corporation",null,"GENERAL SERVICE 3,000 TO 4,999 KW - INTERMEDIATE USE","kW",null,null,null,"Total Bill on TOU (before taxes)",null,null,null,null,null,null,null,{"$f":"AZ14-AW14","v":0}]
["GENERAL SERVICE 3,000 TO 4,999 KW - INTERMEDIATE USE",null,null,null,null,null,null,null,"General Service Large Use customer",null,null,"Total Loss Factor – Embedded Distributor – Hydro One Networks Inc.",null,null,null,null,null,null,null,null,null,null,"RTSR_Connection_Interval",null,null,"Credit Reference/credit check (plus credit agency costs)","Disconnect/Reconnect at pole – after regular hours",null,null,null,null,null,null,null,null,null,null,"E.L.K. Energy Inc.","COLLUS Power Corporation",null,"GENERAL SERVICE 3,000 TO 4,999 KW - INTERVAL METERED","kW",null,null,null,"HST",null,null,{"$f":"AV15*AW14","v":0},null,{"$f":"AV15","v":0},{"$f":"AY15*AZ14","v":0},null,{"$f":"AZ15-AW15","v":0},{"$f":"BB15/AW15","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 3,000 TO 4,999 KW - INTERVAL METERED",null,null,null,null,null,null,null,"Green Energy Act Initiatives Funding Adder - effective until the date of the next cost of service-based rate order",null,null,null,null,null,null,null,null,null,null,null,null,null,"RTSR_Network_Interval_GR1000kW",null,null,"Dispute Test – Commercial self contained -- MC","Disconnect/Reconnect at pole – during regular hours",null,null,null,null,null,null,null,null,null,null,"Enersource Hydro Mississauga Inc.","Cooperative Hydro Embrun Inc.",null,"GENERAL SERVICE 3,000 TO 4,999 KW - TIME OF USE","kW",null,null,null,"Total Bill (including HST)",null,null,{"$f":"AW15+AW14","v":0},null,null,{"$f":"AZ15+AZ14","v":0},null,{"$f":"AZ16-AW16","v":0},{"$f":"BB16/AW16","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 3,000 TO 4,999 KW - TIME OF USE",null,null,null,null,null,null,null,"Green Energy Act Plan Funding Adder",null,null,null,null,null,null,null,null,null,null,null,null,null,"RTSR_Connection_Interval_GR1000kW",null,null,"Dispute Test – Commercial TT -- MC","Disconnect/Reconnect Charge – At Meter – After Hours",null,null,null,null,null,null,null,null,null,null,"Entegrus Powerlines Inc.","E.L.K. Energy Inc.",null,"GENERAL SERVICE 3,000 TO 4,999 KW","kW",null,null,null,"Ontario Clean Energy Benefit (OCEB)",null,null,{"$f":"-0.1*AW16","v":0},null,{"$f":"AV17","v":0},{"$f":"-0.1*AZ16","v":0},null,{"$f":"AZ17-AW17","v":0},{"$f":"BB17/AW17","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 50 TO 1,000 KW",null,null,null,null,null,null,null,"Green Energy Act Plan Funding Adder - effective April 1, 2013 until March 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,"RTSR_Line_Connection",null,null,"Dispute Test – Residential","Disconnect/Reconnect Charge – At Meter – During Regular Hours",null,null,null,null,null,null,null,null,null,null,"ENWIN Utilities Ltd.","Enersource Hydro Mississauga Inc.",null,"GENERAL SERVICE 50 TO 1,000 KW - INTERVAL METERS","kW",null,null,null,"Total Bill on TOU (including OCEB)",null,null,{"$f":"AW16+AW17","v":0},null,null,{"$f":"AZ16+AZ17","v":0},null,{"$f":"AZ18-AW18","v":0},{"$f":"BB18/AW18","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 50 TO 1,000 KW - INTERVAL METERS",null,null,null,null,null,null,null,"Green Energy Act Plan Funding Adder - effective April 1, 2014 until March 31, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,"RTSR_Transformer_Connection",null,null,"Duplicate Invoices for previous billing","Disconnect/Reconnect Charge – At Pole – After Hours",null,null,null,null,null,null,null,null,null,null,"Erie Thames Powerlines Corporation","Entegrus Powerlines Inc. - Chatham-Kent",null,"GENERAL SERVICE 50 TO 1,000 KW - NON INTERVAL METERS","kW"]
["GENERAL SERVICE 50 TO 1,000 KW - NON INTERVAL METERS",null,null,null,null,null,null,null,"ICM Rate Rider (2014) - in effect until the effective date of the next cost of service rates",null,null,null,null,null,null,null,null,null,null,null,null,null,"WMSR",null,null,"Easement Letter","Disconnect/Reconnect Charge – At Pole – During Regular Hours",null,null,null,null,null,null,null,null,null,null,"Espanola Regional Hydro Distribution Corporation","Entegrus Powerlines Inc. - Dutton",null,"GENERAL SERVICE 50 TO 1,000 KW","kW"]
["GENERAL SERVICE 50 TO 1,499 KW",null,null,null,null,null,null,null,"Low Voltage Service Charge",null,null,null,null,null,null,null,null,null,null,null,null,null,"RRRP",null,null,"Income Tax Letter","Disconnect/Reconnect Charges for non payment of account - At Meter After Hours",null,null,null,null,null,null,null,null,null,null,"Essex Powerlines Corporation","Entegrus Powerlines Inc. - Newbury",null,"GENERAL SERVICE 50 TO 1,499 KW - INTERVAL METERED","kW"]
["GENERAL SERVICE 50 TO 1,499 KW - INTERVAL METERED",null,null,null,null,null,null,null,"Low Voltage Service Rate",null,null,null,null,null,null,null,null,null,null,null,null,null,"SPC",null,null,"Interval Meter Interrogation","Disconnect/Reconnect charges for non payment of account – at meter after regular hours",null,null,null,null,null,null,null,null,null,null,"Festival Hydro Inc.","Entegrus Powerlines Inc. - Strathroy, Mounth Brydges & Parkhill",null,"GENERAL SERVICE 50 TO 1,499 KW","kW"]
["GENERAL SERVICE 50 TO 2,499 KW",null,null,null,null,null,null,null,"Low Voltage Volumetric Rate",null,null,null,null,null,null,null,null,null,null,null,null,null,"DRC",null,null,"Interval meter request change","Disconnect/Reconnect Charges for non payment of account - At Meter During Regular Hours",null,null,null,null,null,null,null,null,null,null,"Fort Albany Power Corporation","ENWIN Utilities Ltd.",null,"GENERAL SERVICE 50 TO 2,499 KW","kW"]
["GENERAL SERVICE 50 TO 2,999 KW",null,null,null,null,null,null,null,"LRAM Rate Rider - Effective Until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,"SSS",null,null,"Legal letter","Disconnect/Reconnect charges for non payment of account – at meter during regular hours",null,null,null,null,null,null,null,null,null,null,"Fort Frances Power Corporation","Erie Thames Powerlines Corporation",null,"GENERAL SERVICE 50 TO 2,999 KW - INTERVAL METERED","kW"]
["GENERAL SERVICE 50 TO 2,999 KW - INTERVAL METERED",null,null,null,null,null,null,null,"Minimum Distribution Charge - per KW of maximum billing demand in the previous 11 months",null,null,null,null,null,null,null,null,null,null,null,null,null,"SFLF",null,null,"Legal letter charge","Disconnect/Reconnect charges for non payment of account – at pole after regular hours",null,null,null,null,null,null,null,null,null,null,"Greater Sudbury Hydro Inc.","Espanola Regional Hydro Distribution Corporation",null,"GENERAL SERVICE 50 TO 2,999 KW - TIME OF USE","kW"]
["GENERAL SERVICE 50 TO 2,999 KW - TIME OF USE","January",null,null,null,null,null,null,"Monthly Distribution Wheeling Service Rate - Dedicated LV Line",null,null,null,null,null,null,null,null,null,null,null,null,null,"DLF_Secondary_LT_5000kW",null,null,"Meter dispute charge plus Measurement Canada fees (if meter found correct)","Disconnect/Reconnect charges for non payment of account – at pole during regular hours",null,null,null,null,null,null,null,null,null,null,"Grimsby Power Inc.","Essex Powerlines Corporation",null,"GENERAL SERVICE 50 TO 2,999 KW","kW"]
["GENERAL SERVICE 50 TO 4,999 KW","February",null,null,null,null,null,null,"Monthly Distribution Wheeling Service Rate - Hydro One Networks",null,null,null,null,null,null,null,null,null,null,null,null,null,"DLF_Secondary_GT_5000kW",null,null,"Notification charge","Disconnect/Reconnection for >300 volts - after regular hours",null,null,null,null,null,null,null,null,null,null,"Guelph Hydro Electric Systems Inc.","Festival Hydro Inc.",null,"GENERAL SERVICE 50 TO 4,999 KW - INTERVAL METERED","kW"]
["GENERAL SERVICE 50 TO 4,999 KW - INTERVAL METERED","March",null,null,null,null,null,null,"Monthly Distribution Wheeling Service Rate - Shared LV Line",null,null,null,null,null,null,null,null,null,null,null,null,null,"DLF_Primary_LT_5000kW",null,null,"Pulling Post Dated Cheques","Disconnect/Reconnection for >300 volts - during regular hours",null,null,null,null,null,null,null,null,null,null,"Haldimand County Hydro Inc.","Festival Hydro Inc. - Hensall",null,"GENERAL SERVICE 50 TO 4,999 KW - TIME OF USE","kW"]
["GENERAL SERVICE 50 TO 4,999 KW - TIME OF USE","April",null,null,null,null,null,null,"Monthly Distribution Wheeling Service Rate - Waterloo North Hydro",null,null,null,null,null,null,null,null,null,null,null,null,null,"DLF_Primary_GT_5000kW",null,null,"Request for other billing information","Disposal of Concrete Poles",null,null,null,null,null,null,null,null,null,null,"Halton Hills Hydro Inc.","Fort Albany Power Corporation",null,"GENERAL SERVICE 50 TO 4,999 KW (COGENERATION)","kW"]
["GENERAL SERVICE 50 TO 4,999 KW (COGENERATION)","May",null,null,null,null,null,null,"Rate Rider for Application of Tax Change - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,"TLF_Secondary_LT_5000kW",null,null,"Returned cheque (plus bank charges)","Dispute Test – Commercial TT -- MC",null,null,null,null,null,null,null,null,null,null,"Hearst Power Distribution Company Limited","Fort Frances Power Corporation",null,"GENERAL SERVICE 50 TO 4,999 KW (FORMERLY TIME OF USE)","kW"]
["GENERAL SERVICE 50 TO 4,999 KW (FORMERLY TIME OF USE)","June",null,null,null,null,null,null,"Rate Rider for Application of Tax Change - effective until December 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,"TLF_Secondary_GT_5000kW",null,null,"Returned cheque charge (plus bank charges)","Install/Remove load control device – after regular hours",null,null,null,null,null,null,null,null,null,null,"Horizon Utilities Corporation","Greater Sudbury Hydro Inc.",null,"GENERAL SERVICE 50 TO 4,999 KW","kW"]
["GENERAL SERVICE 50 TO 499 KW","July",null,null,null,null,null,null,"Rate Rider for Application of Tax Change (2014) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,"TLF_Primary_LT_5000kW",null,null,"Special Billing Service (aggregation)","Install/Remove load control device – during regular hours",null,null,null,null,null,null,null,null,null,null,"Hydro 2000 Inc.","Grimsby Power Inc.",null,"GENERAL SERVICE 50 TO 499 KW","kW"]
["GENERAL SERVICE 50 TO 699 KW","August",null,null,null,null,null,null,"Rate Rider for Application of Tax Change (per connection) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,"TLF_Primary_GT_5000kW",null,null,"Special Billing Service (sub-metering charge per meter)","Interval Meter Interrogation",null,null,null,null,null,null,null,null,null,null,"Hydro Hawkesbury Inc.","Guelph Hydro Electric Systems Inc.",null,"GENERAL SERVICE 50 TO 699 KW","kW"]
["GENERAL SERVICE 50 TO 999 KW","September",null,null,null,null,null,null,"Rate Rider for CGAAP Accounting Changes (2013) - effective until April 30, 2017",null,null,null,null,null,null,null,null,null,null,null,null,null,"TLF_EmbeddedDistributor",null,null,"Special meter reads","Interval Meter Load Management Tool Charge $/month",null,null,null,null,null,null,null,null,null,null,"Hydro One Brampton Networks Inc.","Haldimand County Hydro Inc.",null,"GENERAL SERVICE 50 TO 999 KW - INTERVAL METERED","kW"]
["GENERAL SERVICE 50 TO 999 KW - INTERVAL METERED","October",null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account (2012) - effective unitl April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Statement of Account","Interval meter request change",null,null,null,null,null,null,null,null,null,null,"Hydro One Networks Inc.","Halton Hills Hydro Inc.",null,"GENERAL SERVICE 50 TO 999 KW","kW"]
["GENERAL SERVICE 500 TO 4,999 KW","November",null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition – effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Unprocessed Payment Charge (plus bank charges)","Late Payment – per annum",null,null,null,null,null,null,null,null,null,null,"Hydro Ottawa Limited","Hearst Power Distribution Company Limited",null,"GENERAL SERVICE 500 TO 4,999 KW","kW"]
["GENERAL SERVICE 700 TO 4,999 KW","December",null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition (2012) - effective until April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Late Payment – per month",null,null,null,null,null,null,null,null,null,null,"Innisfil Hydro Distribution Systems Limited","Horizon Utilities Corporation",null,"GENERAL SERVICE 700 TO 4,999 KW","kW"]
["GENERAL SERVICE DEMAND BILLED (50 KW AND ABOVE) [GSD]",null,null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition (2013) - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Layout fees",null,null,null,null,null,null,null,null,null,null,"Kashechewan Power Corporation","Hydro 2000 Inc.",null,"GENERAL SERVICE DEMAND BILLED (50 KW AND ABOVE) [GSD]","kW"]
["GENERAL SERVICE ENERGY BILLED (LESS THAN 50 KW) [GSE-METERED]",null,null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition (2014) - effective until April 28, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Meter dispute charge plus Measurement Canada fees (if meter found correct)",null,null,null,null,null,null,null,null,null,null,"Kenora Hydro Electric Corporation Ltd.","Hydro Hawkesbury Inc.",null,"GENERAL SERVICE ENERGY BILLED (LESS THAN 50 KW) [GSE-METERED]","kWh"]
["GENERAL SERVICE ENERGY BILLED (LESS THAN TO 50 KW) [GSE-UNMETERED]",null,null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition (2014) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Meter Interrogation Charge",null,null,null,null,null,null,null,null,null,null,"Kingston Hydro Corporation","Hydro One Brampton Networks Inc.",null,"GENERAL SERVICE ENERGY BILLED (LESS THAN TO 50 KW) [GSE-UNMETERED]","kWh"]
["GENERAL SERVICE EQUAL TO OR GREATER THAN 1,500 KW",null,null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition (2014) - effective until Decembeer 31, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Missed Service Appointment",null,null,null,null,null,null,null,null,null,null,"Kitchener-Wilmot Hydro Inc.","Hydro One Networks Inc.",null,"GENERAL SERVICE EQUAL TO OR GREATER THAN 1,500 KW - INTERVAL METERED","kW"]
["GENERAL SERVICE EQUAL TO OR GREATER THAN 1,500 KW - INTERVAL METERED",null,null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition (2014) - effective until December 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Norfolk Pole Rentals – Billed",null,null,null,null,null,null,null,null,null,null,"Lakefront Utilities Inc.","Hydro Ottawa Limited",null,"GENERAL SERVICE EQUAL TO OR GREATER THAN 1,500 KW","kW"]
["GENERAL SERVICE GREATER THAN 1,000 KW",null,null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition (2014) - effective until December 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Optional Interval/TOU Meter charge $/month",null,null,null,null,null,null,null,null,null,null,"Lakeland Power Distribution Ltd.","Innisfil Hydro Distribution Systems Limited",null,"GENERAL SERVICE GREATER THAN 1,000 KW","kW"]
["GENERAL SERVICE GREATER THAN 50 kW - WMP",null,null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition (2014) - effective until December 31, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Overtime Locate",null,null,null,null,null,null,null,null,null,null,"London Hydro Inc.","Kashechewan Power Corporation",null,"GENERAL SERVICE INTERMEDIATE 1,000 TO 4,999 KW","kW"]
["GENERAL SERVICE INTERMEDIATE 1,000 TO 4,999 KW",null,null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Dispositon (2012) - effective until April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Owner Requested Disconnection/Reconnection – after regular hours",null,null,null,null,null,null,null,null,null,null,"Midland Power Utility Corporation","Kenora Hydro Electric Corporation Ltd.",null,"GENERAL SERVICE INTERMEDIATE RATE CLASS 1,000 TO 4,999 KW (FORMERLY GENERAL SERVICE > 50 KW CUSTOMERS)","kW"]
["GENERAL SERVICE INTERMEDIATE RATE CLASS 1,000 TO 4,999 KW (FORMERLY GENERAL SERVICE > 50 KW CUSTOMERS)",null,null,null,null,null,null,null,"Rate Rider for Disposition of Accounting Changes Under CGAAP Account 1576 - effective until April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Owner Requested Disconnection/Reconnection – during regular hours",null,null,null,null,null,null,null,null,null,null,"Milton Hydro Distribution inc.","Kingston Hydro Corporation",null,"GENERAL SERVICE INTERMEDIATE RATE CLASS 1,000 TO 4,999 KW (FORMERLY LARGE USE CUSTOMERS)","kW"]
["GENERAL SERVICE INTERMEDIATE RATE CLASS 1,000 TO 4,999 KW (FORMERLY LARGE USE CUSTOMERS)",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2010) - effective until December 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Returned cheque (plus bank charges)",null,null,null,null,null,null,null,null,null,null,"Newmarket - Tay Power Distribution Ltd.","Kitchener-Wilmot Hydro Inc.",null,"GENERAL SERVICE LESS THAN 50 KW - SINGLE PHASE ENERGY-BILLED [G1]","kWh"]
["GENERAL SERVICE LESS THAN 50 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2011) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rural system expansion / line connection fee",null,null,null,null,null,null,null,null,null,null,"Niagara Peninsula Energy Inc.","Lakefront Utilities Inc.",null,"GENERAL SERVICE LESS THAN 50 KW - THREE PHASE ENERGY-BILLED [G3]","kWh"]
["GENERAL SERVICE LESS THAN 50 KW - SINGLE PHASE ENERGY-BILLED [G1]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2011) - effective until April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Same Day Open Trench",null,null,null,null,null,null,null,null,null,null,"Niagara-on-the-Lake Hydro Inc.","Lakeland Power Distribution Ltd.",null,"GENERAL SERVICE LESS THAN 50 KW - TRANSMISSION CLASS ENERGY-BILLED [T]","kWh"]
["GENERAL SERVICE LESS THAN 50 KW - THREE PHASE ENERGY-BILLED [G3]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Scheduled Day Open Trench",null,null,null,null,null,null,null,null,null,null,"Norfolk Power Distribution Inc.","London Hydro Inc.",null,"GENERAL SERVICE LESS THAN 50 KW - URBAN ENERGY-BILLED [UG]","kWh"]
["GENERAL SERVICE LESS THAN 50 KW - TRANSMISSION CLASS ENERGY-BILLED [T]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Service call – after regular hours",null,null,null,null,null,null,null,null,null,null,"North Bay Hydro Distribution Limited","Midland Power Utility Corporation",null,"GENERAL SERVICE LESS THAN 50 KW","kWh"]
["GENERAL SERVICE LESS THAN 50 KW - URBAN ENERGY-BILLED [UG]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Service call – customer owned equipment",null,null,null,null,null,null,null,null,null,null,"Northern Ontario Wires Inc.","Milton Hydro Distribution inc.",null,"GENERAL SERVICE SINGLE PHASE - G1","kW"]
["GENERAL SERVICE SINGLE PHASE - G1",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until August 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Service Call – Customer-owned Equipment – After Regular Hours",null,null,null,null,null,null,null,null,null,null,"Oakville Hydro Electricity Distribution Inc.","Newmarket - Tay Power Distribution Ltd. - Newmarket",null,"GENERAL SERVICE THREE PHASE - G3","kW"]
["GENERAL SERVICE THREE PHASE - G3",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until December 31, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Service Call – Customer-owned Equipment – During Regular Hours",null,null,null,null,null,null,null,null,null,null,"Orangeville Hydro Limited","Newmarket - Tay Power Distribution Ltd. - Tay",null,"INTERMEDIATE USERS","kW"]
["INTERMEDIATE USERS",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until December 31, 2016 Applicable only in the former service area of Clinton Power",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Service Charge for onsite interrogation of interval meter due to customer phone line failure - required weekly until line repaired $ 6",null,null,null,null,null,null,null,null,null,null,"Orillia Power Distribution Corporation","Niagara Peninsula Energy Inc. - Niagara Falls",null,"INTERMEDIATE WITH SELF GENERATION","kW"]
["INTERMEDIATE WITH SELF GENERATION",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) – effective until December 31, 2016 Applicable only in the former service area of Clinton Power",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Service Layout - Commercial",null,null,null,null,null,null,null,null,null,null,"Oshawa PUC Networks Inc.","Niagara Peninsula Energy Inc. - Peninsula West",null,"LARGE USE - 3TS","kW"]
["LARGE USE",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until January 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Service Layout - ResidentiaI",null,null,null,null,null,null,null,null,null,null,"Ottawa River Power Corporation","Niagara-on-the-Lake Hydro Inc.",null,"LARGE USE - FORD ANNEX","kW"]
["LARGE USE - 3TS",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until June 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Special Billing Service (sub-metering charge per meter)",null,null,null,null,null,null,null,null,null,null,"Parry Sound Power Corporation","Norfolk Power Distribution Inc.",null,"LARGE USE - REGULAR","kW"]
["LARGE USE - FORD ANNEX",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - Applicable only to Wholesale Market Participants - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Special meter reads",null,null,null,null,null,null,null,null,null,null,"Peterborough Distribution Incorporated","North Bay Hydro Distribution Limited",null,"LARGE USE > 5000 KW","kW"]
["LARGE USE - REGULAR",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Specific Charge for Access to the Power Poles - $/pole/year",null,null,null,null,null,null,null,null,null,null,"PowerStream Inc.","Northern Ontario Wires Inc.",null,"LARGE USE","kW"]
["LARGE USE > 5000 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Specific Charge for Bell Canada Access to the Power Poles – per pole/year",null,null,null,null,null,null,null,null,null,null,"PUC Distribution Inc.","Oakville Hydro Electricity Distribution Inc.",null,"microFIT","$"]
["microFIT",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until April 30, 2015, not applicable to Wholesale Market Participants",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Switching for company maintenance – Charge based on Time and Materials",null,null,null,null,null,null,null,null,null,null,"Renfrew Hydro Inc.","Orangeville Hydro Limited",null,"RESIDENTIAL - HENSALL","kWh"]
["RESIDENTIAL",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until April 30, 2017",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary Service – Install & remove – overhead – no transformer",null,null,null,null,null,null,null,null,null,null,"Rideau St. Lawrence Distribution Inc.","Orillia Power Distribution Corporation",null,"RESIDENTIAL - HIGH DENSITY [R1]","kWh"]
["RESIDENTIAL - HENSALL",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until August 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary Service – Install & remove – overhead – with transformer",null,null,null,null,null,null,null,null,null,null,"Sioux Lookout Hydro Inc.","Oshawa PUC Networks Inc.",null,"RESIDENTIAL - LOW DENSITY [R2]","kWh"]
["RESIDENTIAL - HIGH DENSITY [R1]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until December 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary Service – Install & remove – underground – no transformer",null,null,null,null,null,null,null,null,null,null,"St. Thomas Energy Inc.","Ottawa River Power Corporation",null,"RESIDENTIAL - MEDIUM DENSITY [R1]","kWh"]
["RESIDENTIAL - LOW DENSITY [R2]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until May 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary service install & remove – overhead – no transformer",null,null,null,null,null,null,null,null,null,null,"Thunder Bay Hydro Electricity Distribution Inc.","Parry Sound Power Corporation",null,"RESIDENTIAL - NORMAL DENSITY [R2]","kWh"]
["RESIDENTIAL - MEDIUM DENSITY [R1]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferred PILs Variance Account 1562 - effective until March 31, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary Service Install & Remove – Overhead – With Transformer",null,null,null,null,null,null,null,null,null,null,"Tillsonburg Hydro Inc.","Peterborough Distribution Incorporated",null,"RESIDENTIAL - TIME OF USE","kWh"]
["RESIDENTIAL - NORMAL DENSITY [R2]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferred PILs Variance Account 1562 (2012) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary Service Install & Remove – Underground – No Transformer",null,null,null,null,null,null,null,null,null,null,"Toronto Hydro-Electric System Limited","PowerStream Inc. - Barrie",null,"RESIDENTIAL - URBAN [UR]","kWh"]
["RESIDENTIAL - TIME OF USE",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferred PILs Variance Account 1562 (2012) - effective until April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary service installation and removal – overhead – no transformer",null,null,null,null,null,null,null,null,null,null,"Veridian Connections Inc.","PowerStream Inc. - South",null,"RESIDENTIAL REGULAR","kWh"]
["RESIDENTIAL - URBAN [UR]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferred PILs Variance Account 1562 (2nd Installment - 2012) - effective until April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary service installation and removal – overhead – with transformer",null,null,null,null,null,null,null,null,null,null,"Wasaga Distribution Inc.","PUC Distribution Inc.",null,"RESIDENTIAL","kWh"]
["RESIDENTIAL REGULAR",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferred PILs Variance Account 1562 (per connection) (2012) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary service installation and removal – underground – no transformer",null,null,null,null,null,null,null,null,null,null,"Waterloo North Hydro Inc.","Renfrew Hydro Inc.",null,"RESIDENTIAL SUBURBAN SEASONAL","kWh"]
["RESIDENTIAL SUBURBAN",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferred PILs Variance Account 1562 (per connection) (2012) - effective until April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Welland Hydro-Electric System Corp.","Rideau St. Lawrence Distribution Inc.",null,"RESIDENTIAL SUBURBAN","kWh"]
["RESIDENTIAL SUBURBAN SEASONAL",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2011) - effective until April 30, 2015 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wellington North Power Inc.","Sioux Lookout Hydro Inc.",null,"RESIDENTIAL SUBURBAN YEAR ROUND","kWh"]
["RESIDENTIAL SUBURBAN YEAR ROUND",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2011) - effective until April 30, 2016 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"West Coast Huron Energy Inc.","St. Thomas Energy Inc.",null,"RESIDENTIAL URBAN","kWh"]
["RESIDENTIAL URBAN",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until April 30, 2014 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"West Perth Power Inc.","Thunder Bay Hydro Electricity Distribution Inc.",null,"RESIDENTIAL URBAN YEAR-ROUND","kWh"]
["RESIDENTIAL URBAN YEAR-ROUND",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until April 30, 2015 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Westario Power Inc.","Tillsonburg Hydro Inc.",null,"SEASONAL RESIDENTIAL - HIGH DENSITY [R3]","kWh"]
["SEASONAL RESIDENTIAL",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until April 30, 2015 Applicatble only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Whitby Hydro Electric Corporation","Toronto Hydro-Electric System Limited",null,"SEASONAL RESIDENTIAL - NORMAL DENSITY [R4]","kWh"]
["SEASONAL RESIDENTIAL - HIGH DENSITY [R3]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until April 30, 2016 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Woodstock Hydro Services Inc.","Veridian Connections Inc.",null,"SEASONAL RESIDENTIAL","kWh"]
["SEASONAL RESIDENTIAL - NORMAL DENSITY [R4]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until January 31, 2014. Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Veridian Connections Inc. - Gravenhurst",null,"SENTINEL LIGHTING","kW"]
["SENTINEL LIGHTING",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until June 30, 2014 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wasaga Distribution Inc.",null,"SMALL COMMERCIAL AND USL - PER CONNECTION","kW"]
["SMALL COMMERCIAL AND USL - PER CONNECTION",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) Applicable only for Non-RPP Customers - effective until August 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Waterloo North Hydro Inc.",null,"SMALL COMMERCIAL AND USL - PER METER","kW"]
["SMALL COMMERCIAL AND USL - PER METER",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) Applicable only to Non-RPP Customers - effective until August 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Welland Hydro-Electric System Corp.",null,"STANDARD A GENERAL SERVICE AIR ACCESS","kW"]
["STANDARD A GENERAL SERVICE AIR ACCESS",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until April 30, 2014 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wellington North Power Inc.",null,"STANDARD A GENERAL SERVICE ROAD/RAIL","kW"]
["STANDARD A GENERAL SERVICE ROAD/RAIL",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until April 30, 2015 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"West Coast Huron Energy Inc.",null,"STANDARD A RESIDENTIAL AIR ACCESS","kW"]
["STANDARD A GRID CONNECTED",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until April 30, 2015 Applicable only for Non-RPP Customers and excluding Wholesale Market Participants",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"West Perth Power Inc.",null,"STANDARD A RESIDENTIAL ROAD/RAIL","kW"]
["STANDARD A RESIDENTIAL AIR ACCESS",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until April 30, 2017 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Westario Power Inc.",null,"STANDBY - GENERAL SERVICE 1,000 - 5,000 KW","kW"]
["STANDARD A RESIDENTIAL ROAD/RAIL",null,null,null,null,null,null,null,"Rate Rider For Disposition of Global Adjustment Sub-Account (2013) - effective until August 31, 2014 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Whitby Hydro Electric Corporation",null,"STANDBY - GENERAL SERVICE 50 - 1,000 KW","kW"]
["STANDBY - GENERAL SERVICE 1,000 - 5,000 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until December 31, 2014 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Woodstock Hydro Services Inc.",null,"STANDBY - LARGE USE","kW"]
["STANDBY - GENERAL SERVICE 50 - 1,000 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until May 31, 2014 Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"STANDBY DISTRIBUTION SERVICE","kW"]
["STANDBY - LARGE USE",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2014. Applicable only for Non-RPP - Class B Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"STANDBY POWER - APPROVED ON AN INTERIM BASIS","kW"]
["STANDBY DISTRIBUTION SERVICE",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2014. Applicable only for Non-RPP Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"STANDBY POWER GENERAL SERVICE 1,500 TO 4,999 KW","kW"]
["STANDBY POWER",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2014. Applicable only for Non-RPP Customers - Class A Customers",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"STANDBY POWER GENERAL SERVICE 50 TO 1,499 KW","kW"]
["STANDBY POWER - APPROVED ON AN INTERIM BASIS",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2014. Applicable only for Non-RPP Customers - Interval Metered",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"STANDBY POWER GENERAL SERVICE LARGE USE","kW"]
["STANDBY POWER GENERAL SERVICE 1,500 TO 4,999 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2014. Applicable only for Non-RPP Customers - Non Interval Metered",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"STANDBY POWER","kW"]
["STANDBY POWER GENERAL SERVICE 50 TO 1,499 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Post Retirement Actuarial Gain - effective until March 31, 2025",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"STREET LIGHTING","kWh"]
["STANDBY POWER GENERAL SERVICE LARGE USE",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Hisotrical Smart Meter Costs - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SUB TRANSMISSION [ST]","kW"]
["STREET LIGHTING",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Hisotrical Smart Meter Costs - effective until April 30, 2017",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"UNMETERED SCATTERED LOAD","kWh"]
["SUB TRANSMISSION [ST]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"URBAN GENERAL SERVICE DEMAND BILLED (50 KW AND ABOVE) [UGD]","kW"]
["UNMETERED SCATTERED LOAD",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"URBAN GENERAL SERVICE ENERGY BILLED (LESS THAN 50 KW) [UGE]","kWh"]
["URBAN GENERAL SERVICE DEMAND BILLED (50 KW AND ABOVE) [UGD]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until August 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"WESTPORT SEWAGE TREATMENT PLANT","kW"]
["URBAN GENERAL SERVICE ENERGY BILLED (LESS THAN 50 KW) [UGE]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until August 31, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"YEAR-ROUND RESIDENTIAL - R2","kWh"]
["WESTPORT SEWAGE TREATMENT PLANT",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until December 31, 2014"]
["YEAR-ROUND RESIDENTIAL - R2",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs – effective until December 31, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until December 31, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until December 31, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until October 31, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until September 30, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - Non-Interval Metered \n - effective until April 30, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs 2 - in effect until the effective \n date of the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs 3 - in effect until the effective \n date of the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Incremental Historical Smart Meter Costs - \n effective until August 31, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Stranded Meter costs - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Stranded Meter Costs - effective until April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Stranded Meter Costs - effective until April 30, 2017"]
[null,null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub Account Disposition - effective until April 30, 2016 Applicable only for Non RPP Customers"]
[null,null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub-Account Disposition \n Applicable only for Non-RPP Customers – effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub-Account Disposition (2014) - effective until April 28, 2016 Applicable only for Non-RPP Customers"]
[null,null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub-Account Disposition (2014) - effective until April 30, 2015 Applicable only for Non-RPP Customers"]
[null,null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub-Account Disposition (2014) - effective until December 30, 2015 Applicable only for Non-RPP Customers"]
[null,null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub-Account Disposition (2014) - effective until December 31, 2014 Applicable only for Non-RPP Customers"]
[null,null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub-Account Disposition (2014) - effective until December 31, 2015 Applicable only for Non-RPP Customers"]
[null,null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub-Account Disposition (2014) - effective until December, 2015 Applicable only for Non-RPP Customers"]
[null,null,null,null,null,null,null,null,"Rate Rider for Incremental Capital - Distribution Volumetric - effective until April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Incremental Capital - Service Charge - effective until April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Incremental Capital (2012) - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Lost Revenue Adjustment Mechanism Variance Account (LRAMVA) Recovery \n (2012 CDM Activities) - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recover of Residual Historical Smart meter Costs - effective until June 30, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of CGAAP/CWIP Differential - in effect until December 31, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Foregone Revenue - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Forgone Revenue - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Forgone Revenue - effective until December 31, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Green Energy Act related costs - effective until December 31, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Incremental Capital (2013) - in effect until the effective date of the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Incremental Capital (2013) - in effect until the effective date of the\n next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Incremental Capital (2013) (per connection) - in effect until the effective date of \n the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Incremental Capital (2013) (per connection)- in effect until the effective date of the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Incremental Capital Costs"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Incremental Capital Costs - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism ( LRAM)/Shared Savings Mechanism (SSM) (2012) - effective until August 31, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (2013) - effective until December 31, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM) - effective until April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM) (pre-2011 CDM Activities) - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM) (pre-2011 CDM Activities) (2013) - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) - effective until December 31, 2014 and applicable in the service area excluding the former service area of Clinton Power"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) - effective until December 31, 2014 and applicable in the service area excluding the former service areas of Clinton Power and West Perth Power"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) - effective until December 31, 2014 and applicable only in the former service area of Clinton Power"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) - effective until December 31, 2014 and applicable only in the former service area of West Perth Power"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) - effective until March 31, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) (2012) - effective until August 31, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) Recovery - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism Variance Account (LRAMVA) (2014) - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Residual Historical Smart Meter Costs - effective July 1, 2012 - April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Smart Meter Incremental Revenue Requirement - effective until the date of the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Smart Meter Incremental Revenue Requirement - effective until the effective date of the next cost of service-based rate order, or October 31, 2017, whichever occurs earlier"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Smart Meter Incremental Revenue Requirement - in effect until the effective date of the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Smart Meter Incremental Revenue Requirement - Non-Interval Metered - in effect until the effective date of the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Smart Meter Incremental Revenue Requirements - in effect until the effective date of the next cost of service application"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Smart Meter Stranded Assets - effective until April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Storm Damage Costs - effective until August 31, 2017"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Assets - effective until April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective July 1, 2012 - April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets – effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until April 30, 2017"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until August 31, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until August 31, 2017"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until December 31, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until December 31, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until June 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until March 31, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until May 31, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Reversal of Deferral/Variance Account Disposition (2011) - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Smart Meter Disposition - effective until April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Smart Meter Incremental Revenue Requirement - in effect until the effective date of the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Smart Metering Entity Charge - effective until October 31, 2018"]
[null,null,null,null,null,null,null,null,"Rate Rider for Stranded Meter Cost Recovery - effective until April 30, 2017"]
[null,null,null,null,null,null,null,null,"Rate Rider for Tax Change"]
[null,null,null,null,null,null,null,null,"Rate Rider for Tax Change - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Tax Change (2014) - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate - (less than 1,000 kW)"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate - Interval Metered"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate - Interval Metered (1,000 to 4,999 kW)"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate - Interval Metered (less than 1,000 kW)"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate - Interval Metered < 1,000 kW"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate - Interval Metered > 1,000 kW"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate FOR ALL SERVICE AREAS EXCEPT HENSALL"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line Connection Service Rate"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Network Service Rate"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Network Service Rate - (less than 1,000 kW)"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Network Service Rate - Interval Metered"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Network Service Rate - Interval Metered (1,000 to 4,999 kW)"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Network Service Rate - Interval Metered (less than 1,000 kW)"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Network Service Rate - Interval Metered > 1,000 kW"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Transformation Connection Service Rate"]
[null,null,null,null,null,null,null,null,"Rider for Global Adjustment Sub-Account Disposition (2012) - effective until April 30, 2016 Applicable only for Non-RPP Customers"]
[null,null,null,null,null,null,null,null,"Rural or Remote Electricity Rate Protection Charge (RRRP)"]
[null,null,null,null,null,null,null,null,"Sentinel lights (dusk-to-dawn) connected to unmetered wires will have a flat rate monthly energy charge added to the regular customer bill. Further servicing details are available in the distributor’s Conditions of Service."]
[null,null,null,null,null,null,null,null,"Service Charge"]
[null,null,null,null,null,null,null,null,"Service Charge (per connection)"]
[null,null,null,null,null,null,null,null,"Service Charge (per customer)"]
[null,null,null,null,null,null,null,null,"Service Charge (per light)"]
[null,null,null,null,null,null,null,null,"Smart Grid Funding Adder (2014) - in effect until December 31, 2014"]
[null,null,null,null,null,null,null,null,"Smart Meter Disposition Rider"]
[null,null,null,null,null,null,null,null,"Smart Meter Entity Charge"]
[null,null,null,null,null,null,null,null,"Smart Meter Incremental Revenue Requirement Rate Rider"]
[null,null,null,null,null,null,null,null,"Standard Supply Service - Administrative Charge (if applicable)"]
[null,null,null,null,null,null,null,null,"Standby Charge - for a month where standby power is not provided, the charge is based on the applicable General Service 50 to 4,999 kW or Large Use Distribution Volumetric Charge applied to the contracted amount (e.g. Nameplate rating of generating facility)."]
[null,null,null,null,null,null,null,null,"Standby Charge - for a month where standby power is not provided. The charge is applied to the amount of reserved load transfer capacity contracted or the amount of monthly peak load displaced by a generating facility"]
[null,null,null,null,null,null,null,null,"Standby Charge - for a month where standby power is not provided. The charge is applied to the contracted amount (e.g. nameplate rating of the generation facility)."]
[null,null,null,null,null,null,null,null,"Wholesale Market Service Rate"]

{"sheet":"lists2","index":45,"n_rows":187,"n_cols":4,"rows_kept":187,"cut":false,"hidden":true,"merged":[[0,0,0,3],[48,0,48,5],[94,0,94,1],[95,0,95,1],[96,0,96,1],[97,0,97,1],[125,0,125,1],[126,0,126,1],[127,0,127,1],[2,0,2,3],[5,0,5,3],[6,0,6,3],[7,0,7,3],[8,0,8,3],[37,0,37,1],[38,0,38,1],[39,0,39,1],[40,0,40,1],[41,0,41,1],[45,0,45,1],[47,0,47,1],[30,0,30,1],[31,0,31,1],[32,0,32,1],[192,0,192,1],[193,0,193,1],[194,0,194,1],[186,0,186,3],[186,4,186,7],[160,0,160,3],[160,4,160,7],[161,0,161,3],[161,4,161,7],[162,0,162,3],[162,4,162,7],[163,0,163,3],[163,4,163,7],[164,0,164,3],[164,4,164,7],[165,0,165,3],[165,4,165,7],[166,0,166,3],[166,4,166,7],[167,0,167,3],[181,0,181,1],[182,0,182,1],[189,0,189,1],[167,4,167,7],[191,0,191,1],[144,0,144,1],[145,0,145,1],[146,0,146,1],[147,0,147,1],[168,0,168,3],[178,0,178,1],[179,0,179,1],[180,0,180,1],[175,0,175,1],[176,0,176,1],[177,0,177,1],[172,0,172,1],[173,0,173,1],[174,0,174,1],[33,0,33,1],[34,0,34,1],[35,0,35,1],[54,0,54,1],[190,0,190,1],[110,0,110,1],[111,0,111,1],[112,0,112,1],[113,0,113,1],[114,0,114,1],[115,0,115,1],[116,0,116,1],[117,0,117,1],[118,0,118,1],[119,0,119,1],[120,0,120,1],[121,0,121,1],[122,0,122,1],[123,0,123,1],[124,0,124,1],[55,0,55,1],[56,0,56,1],[57,0,57,1],[63,0,63,3],[12,0,12,1],[13,0,13,1],[14,0,14,1],[15,0,15,1],[16,0,16,1],[17,0,17,1],[18,0,18,1],[19,0,19,1],[20,0,20,1],[21,0,21,1],[22,0,22,1],[23,0,23,1],[24,0,24,1],[25,0,25,1],[26,0,26,1],[27,0,27,1],[28,0,28,1],[29,0,29,1],[36,0,36,1],[46,0,46,1],[65,0,65,3],[65,4,65,7],[67,0,67,3],[67,4,67,7],[71,0,71,1],[72,0,72,1],[73,0,73,1],[74,0,74,1],[75,0,75,1],[76,0,76,1],[77,0,77,1],[78,0,78,1],[79,0,79,1],[80,0,80,1],[81,0,81,1],[82,0,82,1],[83,0,83,1],[84,0,84,1],[85,0,85,1],[86,0,86,1],[87,0,87,1],[88,0,88,1],[89,0,89,1],[90,0,90,1],[91,0,91,1],[92,0,92,1],[93,0,93,1],[98,0,98,1],[99,0,99,1],[100,0,100,1],[101,0,101,1],[102,0,102,1],[103,0,103,1],[104,0,104,1],[105,0,105,1],[109,0,109,1],[137,0,137,1],[138,0,138,1],[139,0,139,1],[140,0,140,1],[141,0,141,1],[142,0,142,1],[143,0,143,1],[129,0,129,1],[130,0,130,1],[132,0,132,1],[133,0,133,1],[131,0,131,1],[128,0,128,1],[136,0,136,1],[168,4,168,7],[170,0,170,1],[170,4,170,5],[171,0,171,1],[148,0,148,1],[149,0,149,1],[150,0,150,1],[151,0,151,1],[153,0,153,1],[154,0,154,1],[155,0,155,1],[156,0,156,1],[152,0,152,1]]}
["RESIDENTIAL Service Classification"]
[]
[]
["APPLICATION"]
[]
[]
[]
[]
[]
[]
["MONTHLY RATES AND CHARGES - Delivery Component"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["MONTHLY RATES AND CHARGES - Regulatory Component"]
[]
["Wholesale Market Service Rate",null,"$/kWh",4.4000000000000003E-3]
["Rural Rate Protection Charge",null,"$/kWh",1.1000000000000001E-3]
["Standard Supply Service - Administrative Charge (if applicable)",null,"$",0.25]
[]
[]
[]
[]
["ALLOWANCES"]
[]
["Transformer Allowance for Ownership - per kW of billing demand/month"]
[]
[]
["Primary Metering Allowance for transformer losses – applied to measured demand and energy"]
[]
["SPECIFIC SERVICE CHARGES"]
[]
["APPLICATION"]
[]
["The application of these rates and charges shall be in accordance with the Licence of the Distributor and any Code or Order of the Board, and amendments thereto as approved by the Board, which may be applicable to the administration of this schedule."]
[]
["No charges to meet the costs of any work or service done or furnished for the purpose of the distribution of electricity shall be made except as permitted by this schedule, unless required by the Distributor’s Licence or a Code or Order of the Board, and amendments thereto as approved by the Board, or as specified herein."]
[]
["It should be noted that this schedule does not list any charges, assessments or credits that are required by law to be invoiced by a distributor and that are not subject to Board approval, such as the Debt Retirement Charge, the Global Adjustment, the Ontario Clean Energy Benefit and the HST."]
[]
["Customer Administration"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Non-Payment of Account"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["RETAIL SERVICE CHARGES (if applicable)"]
[]
["The application of these rates and charges shall be in accordance with the Licence of the Distributor and any Code or Order of the Board, and amendments thereto as approved by the Board, which may be applicable to the administration of this schedule."]
[]
["No rates and charges for the distribution of electricity and charges to meet the costs of any work or service done or furnished for the purpose of the distribution of electricity shall be made except as permitted by this schedule, unless required by the Distributor’s Licence or a Code or Order of the Board, and amendments thereto as approved by the Board, or as specified herein."]
[]
["Unless specifically noted, this schedule does not contain any charges for the electricity commodity, be it under the Regulated Price Plan, a contract with a retailer or the wholesale market price, as applicable."]
[]
["It should be noted that this schedule does not list any charges, assessments or credits that are required by law to be invoiced by a distributor and that are not subject to Board approval, such as the Debt Retirement Charge, the Global Adjustment, the Ontario Clean Energy Benefit and the HST."]
[]
["Retail Service Charges refer to services provided by a distributor to retailers or customers related to the supply of competitive electricity."]
[]
["One-time charge, per retailer, to establish the service agreement between the distributor and the retailer",null,"$",100]
["Monthly Fixed Charge, per retailer",null,"$",20]
["Monthly Variable Charge, per customer, per retailer",null,"$/cust.",0.5]
["Distributor-consolidated billing monthly charge, per customer, per retailer",null,"$/cust.",0.3]
["Retailer-consolidated billing monthly credit, per customer, per retailer",null,"$/cust.",-0.3]
["Service Transaction Requests (STR) "]
["Request fee, per request, applied to the requesting party",null,"$",0.25]
["Processing fee, per request, applied to the requesting party",null,"$",0.5]
["Request for customer information as outlined in Section 10.6.3 and Chapter 11 of the Retail"]
["Settlement Code directly to retailers and customers, if not delivered electronically through the"]
["Electronic Business Transaction (EBT) system, applied to the requesting party "]
["Up to twice a year",null,"$","no charge"]
["More than twice a year, per request (plus incremental delivery costs)",null,"$",2]
[]
["LOSS FACTORS"]
[]
["If the distributor is not capable of prorating changed loss factors jointly with distribution rates, the revised loss factors will be implemented upon the first subsequent billing for each billing cycle."]

{"sheet":"Sheet19","index":46,"n_rows":72,"n_cols":9,"rows_kept":72,"cut":false,"hidden":true,"merged":[]}
[null,"CGAAP","CGAAP","CGAAP","MIFRS","USGAAP","ASPE","ASPE","ASPE"]
[null,"N/A",2012,2013,null,null,"N/A",2012,2013]
["LDC Info","x","x","x","x","x","x","x","x"]
["Table of Contents","x","x","x","x","x","x","x","x"]
["COS Flowchart","x","x","x","x","x","x","x","x"]
["List of Key References","x","x","x","x","x","x","x","x"]
["App.2-AA_Capital Projects","x","x","x","x","x","x","x","x"]
["App.2-AB_Capital Expenditures","x","x","x","x","x","x","x","x"]
["App.2-BA1_Fix Asset Cont.CGAAP","x","x","x","n","x","x","x","x"]
["App.2-BA2_Fix Asset Cont.MIFRS","n","n","n","x","n","n","n","n"]
["Appendix 2-BB Service Life Comp","x","x","x","x","x","x","x","x"]
["Instruction for App. 2-C MIFRS","n","n","n","x","n","n","n","n"]
["App.2-CA_CGAAP_DepExp_2011","n","n","n","x","n","n","n","n"]
["App.2-CB_MIFRS_DepExp_2011","n","n","n","x","n","n","n","n"]
["App.2-CC_MIFRS_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CD_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CE_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["App.2-CF_CGAAP_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CG_MIFRS_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CH_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CI_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["App.2-CJ_CGAAP_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CK_CGAAP_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CL_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CM_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["Instruction for App. 2-C CGAAP","x","x","x","n","n","x","x","x"]
["App.2-CN_OldCGAAP_DepExp_2012","x","x","n","n","n","x","x","n"]
["App.2-CO_NewCGAAP_DepExp_2012","x","x","n","n","n","x","x","n"]
["App.2-CP_NewCGAAP_DepExp_2013","x","x","n","n","n","x","x","n"]
["App.2-CQ NewCGAAP_DepExp_2014","x","x","n","n","n","x","x","n"]
["App.2-CR_OldCGAAP_DepExp_2012","x","n","x","n","n","x","n","x"]
["App.2-CS_OldCGAAP_DepExp_2013","x","n","x","n","n","x","n","x"]
["App.2-CT_NewCGAAP_DepExp_2013","x","n","x","n","n","x","n","x"]
["App.2-CU_NewCGAAP_DepExp_2014","x","n","x","n","n","x","n","x"]
["App.2-CV_USGAAP_DepExp","n","n","n","n","x","n","n","n"]
["App.2-DA_Overhead","n","n","n","x","n","n","n","n"]
["App.2-DB_Overhead","x","x","x","n","n","x","x","x"]
["App.2-EA_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-EB_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-EC_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-ED_Account 1576 (2012)","x","x","n","x","x","x","x","n"]
["App.2-EE_Account 1576 (2013)","x","n","x","x","x","x","n","x"]
["App.2-FA Proposed REG Invest.","o","o","o","o","o","o","o","o"]
["App.2-FB Calc of REG Improvemnt","o","o","o","o","o","o","o","o"]
["App.2-FC Calc of REG Expansion","o","o","o","o","o","o","o","o"]
["App.2-G SQI","x","x","x","x","x","x","x","x"]
["App.2-H_Other_Oper_Rev","x","x","x","x","x","x","x","x"]
["App.2-I LF_CDM_WF","x","x","x","x","x","x","x","x"]
["App.2-JA_OM&A_Summary_Analys","x","x","x","x","x","x","x","x"]
["App.2-JB_OM&A_Cost _Drivers","x","x","x","x","x","x","x","x"]
["App.2-JC_OMA Programs","x","x","x","x","x","x","x","x"]
["App.2-K_Employee Costs","x","x","x","x","x","x","x","x"]
["App.2-L_OM&A_per_Cust_FTEE","x","x","x","x","x","x","x","x"]
["App.2-M_Regulatory_Costs","x","x","x","x","x","x","x","x"]
["App.2-N_Corp_Cost_Allocation","x","x","x","x","x","x","x","x"]
["App.2-OA Capital Structure","x","x","x","x","x","x","x","x"]
["App.2-OB_Debt Instruments","x","x","x","x","x","x","x","x"]
["App.2-P_Cost_Allocation","x","x","x","x","x","x","x","x"]
["App.2-Q_Cost of Serv. Emb. Dx","e","e","e","e","e","e","e","e"]
["App.2-R_Loss Factors","x","x","x","x","x","x","x","x"]
["App.2-S_Stranded Meters","x","x","x","x","x","x","x","x"]
["App.2-TA_1592_Tax_Variance","x","x","x","x","x","x","x","x"]
["App.2-TB_1592_HST-OVAT","x","x","x","x","x","x","x","x"]
["App.2-U_IFRS Transition Costs","x","x","x","x","x","x","x","x"]
["App.2-V_Rev_Reconciliation","x","x","x","x","x","x","x","x"]
["App.2-W_Bill Impacts","x","x","x","x","x","x","x","x"]
["App.2-YA_MIFRS Summary Impacts","n","n","n","x","n","n","n","n"]
["App. 2-YB_CGAAP Summary Impacts","x","x","x","n","n","x","x","x"]
["App. 2-Z_Tariff","x","x","x","x","x","x","x","x"]
["lists","n","n","n","n","n","n","n","n"]
["lists2","n","n","n","n","n","n","n","n"]
["Sheet19","n","n","n","n","n","n","n","n"]

{"sheet":"Sheet1","index":47,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[]}