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[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"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,2,"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,3,"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,4,"Bluewater Power Distribution 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,5,"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,6,"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,7,"Canadian Niagara 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,8,"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,9,"Chapleau Public Utilities 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,10,"COLLUS PowerStream 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,11,"Cooperative Hydro Embrun Inc."]
[null,null,null,"Utility Name   ","Thunder Bay Hydro Electricity Distribution Inc.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"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,13,"Energy + Inc."]
[null,null,null,"Assigned EB Number","EB-2016-0105",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"Enersource Hydro Mississauga 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,15,"Entegrus Powerlines Inc."]
[null,null,null,"Name of Contact and Title","Cindy Speziale, Vice President Finance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"ENWIN Utilities 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,17,"Erie Thames Powerlines Corporation"]
[null,null,null,"Phone Number   ","807-343-1118",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"Espanola Regional Hydro Distribution 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,19,"Essex Powerlines Corporation"]
[null,null,null,"Email Address   ","cspeziale@tbhydro.on.ca",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"Festival 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,21,"Fort Albany Power Corporation"]
[null,null,null,"Test Year",2017,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,"Fort Frances 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,23,"Greater Sudbury Hydro Inc."]
[null,null,null,"Bridge Year",{"$f":"IF(ISBLANK(E24), \"\", E24-1)","v":2016},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,"Grimsby 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,25,"Guelph Hydro Electric Systems Inc."]
[null,null,null,"Last Rebasing Year",2013,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"Haldimand County 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,27,"Halton Hills Hydro Inc."]
["Identify the accounting standard used for the test year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,"Hearst Power Distribution Company Limited"]
[null,null,null,null,"MIFRS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,"Horizon Utilities 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,30,"Hydro 2000 Inc."]
["Did you update your depreciation and capitalization policies and reflect the changes in policies in a prior rebasing application?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,"Hydro Hawkesbury Inc."]
[null,null,null,null,"No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"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,33,"Hydro One Networks Inc."]
["When did you update your actual depreciation and capitalization policies?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,"Hydro One Networks Inc. - Norfolk"]
[null,null,null,null,"2001-01-01",2013,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,"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,36,"Hydro Ottawa Limited"]
["Identify the year the applicant adopted IFRS for financial reporting purposes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,"Innpower Corporation"]
[null,null,null,null,2015,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,"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,39,"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,40,"Kingston Hydro Corporation"]
["Are you applying for cost recovery for the test and/or future year(s) for Green Energy initiatives?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,"Kitchener-Wilmot Hydro Inc."]
[null,null,null,null,"No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,"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,43,"Lakeland Power Distribution Ltd."]
[{"$f":"\"Is \" & E14 & \" an embedded distributor?\"","v":"Is Thunder Bay Hydro Electricity Distribution Inc. an embedded distributor?"},null,null,null,"No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,44,"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,45,"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,46,"Milton Hydro Distribution Inc."]
[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,47,"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,48,"Niagara Peninsula Energy 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,49,"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,50,"North Bay Hydro Distribution Limited"]
[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,51,"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,52,"Oakville Hydro Electricity Distribution Inc."]
[null,null,"White cells contain fixed values, automatically generated values or formulae. ",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(LEN($G55)>1, (SUMPRODUCT(--($C$78:$C$1000=$C55),--($A$78:$A$1000=$D55), --($B$78:$B$1000=$B55&\"_TOTAL\"), $L$78:$L$1000)), \"\")","v":""},{"$f":"IF(LEN($G55)>1, (SUMPRODUCT(--($C$78:$C$1000=$C55),--($A$78:$A$1000=$D55), --($B$78:$B$1000=$B55&\"_TOTAL\"), $M$78:$M$1000)), \"\")","v":""},null,null,null,null,null,null,null,null,null,null,53,"Orangeville Hydro Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(LEN($G56)>1, (SUMPRODUCT(--($C$78:$C$1000=$C56),--($A$78:$A$1000=$D56), --($B$78:$B$1000=$B56&\"_TOTAL\"), $L$78:$L$1000)), \"\")","v":""},{"$f":"IF(LEN($G56)>1, (SUMPRODUCT(--($C$78:$C$1000=$C56),--($A$78:$A$1000=$D56), --($B$78:$B$1000=$B56&\"_TOTAL\"), $M$78:$M$1000)), \"\")","v":""},null,null,null,null,null,null,null,null,null,null,54,"Orillia Power Distribution Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,55,"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,56,"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,57,"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,58,"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,59,"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,60,"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,61,"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,62,"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,63,"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,64,"Thunder Bay Hydro Electricity 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,65,"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,66,"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,67,"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,68,"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,69,"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,70,"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,71,"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,72,"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,73,"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,74,"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,75,"Woodstock Hydro Services Inc."]

{"sheet":"Index","index":1,"n_rows":42,"n_cols":6,"rows_kept":42,"cut":false,"hidden":false,"merged":[[41,1,41,5]]}
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[1,"LDC Information Sheet",null,null,27,"App.2-G: Service Reliability Indicators"]
[2,"Index",null,null,28,"App.2-H: Other Operating Revenue"]
[3,"Cost of Service Application Flowchart",null,null,29,"App.2-I: Load Forecast CDM Adjustment Workform"]
[4,"List of Key References",null,null,30,"App.2-IA: Load Forecast Data Instructions"]
[5,"App.2-A: List of Requested Approvals",null,null,31,"App.2-IB:  Actual and Forecast Load and Customer Data"]
[6,"App.2-AA: Capital Projects Table",null,null,32,"App.2-JA: OM&A Summary Analysis"]
[7,"App.2-AB: Capital Expenditures",null,null,33,"App.2-JB: Recoverable OM&A Cost Driver Table"]
[8,"App. 2-AC: Customer Engagement Worksheet",null,null,34,"App.2-JC: OM&A Programs Table"]
[9,"App.2-B: General Accounting Instructions",null,null,35,"App.2-K: Employee Costs"]
[10,"App.2-BA: Fixed Asset Continuity Schedule",null,null,36,"App.2-KA: OPEBs (Other Post-Employment Benefits) Costs"]
[11,"Appendix 2-BB: Service Life Comparison",null,null,37,"App.2-L: Recoverable OM&A Cost per Customer and per FTE"]
[12,"App.2-CA: Year 1 Depreciation and Amortization Expense (Old CGAAP)",null,null,38,"App.2-M: Regulatory Costs Schedule"]
[13,"App.2-CB: Year 1 Depreciation and Amortization Expense (New CGAAP)",null,null,39,"App.2-N: Shared Services and Corporate Cost Allocation"]
[14,"App.2-CC: Year 2 Depreciation and Amortization Expense (New CGAAP)",null,null,40,"App.2-OA: Capital Structure and Cost of Capital"]
[15,"App.2-CD: Year 3 Depreciation and Amortization Expense (New CGAAP or MIFRS)",null,null,41,"App.2-OB: Debt Instruments"]
[16,"App.2-CE: Year 4 Depreciation and Amortization Expense (MIFRS)",null,null,42,"App.2-Q: Cost of Serving Embedded Distributor(s)"]
[17,"App.2-CF: Year 5 Depreciation and Amortization Expense (MIFRS)",null,null,43,"App.2-R: Loss Factors"]
[18,"App.2-CG: Year 6 Depreciation and Amortization Expense (Old CGAAP)",null,null,44,"App.2-S: Stranded Meter Treatment"]
[19,"App.2-CH: Depreciation and Amortization Expense (MIFRS)",null,null,45,"App.2-Y: Transition to MIFRS Summary Impact"]
[20,"App.2-D: Overhead Expenses",null,null,46,"App.2-YA: One-Time Incremental IFRS Transition Costs"]
[21,"App.2-EA: Account 1575 PP&E Deferral Account (2015 IFRS Adopters)"]
[22,"App.2-EB: Account 1576 - Accounting Changes Under CGAAP (2012 Changes)"]
[23,"App.2-EC: Account 1576 - Accounting Changes Under CGAAP (2013 Changes)"]
[24,"App.2-FA: Renewable Generation Connection Investment Summary"]
[25,"App.2-FB: Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments"]
[26,"App.2-FC: Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments"]
[]
["Note:","Appendices for the Tariff of Rates and Charges at Current and Proposed Rates, and for the Bill Impacts are now in a separate spreadsheet model. These appendices were formerly 2-Z and 2-W."]

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[null,"Cost of Service Rate Application Schematic"]
[]
[null,"The Cost of Service Rate Application Schematic is a flowchart that is included as a guide for the components of an application. The schematic demonstrates how demand and costs interrelate to derive the revenue requirement and how the revenue requirement is allocated between classes and through fixed/variable splits to derive rates that will be compensatory for the annual revenue requirement, based on the the forecasted demand.  There is no form to be filled out; therefore, this Schedule is not required to be filed."]

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[null,"List of Key References"]
[]
["A list of key references for understanding the Filing Requirements has been embedded in the document below. To access the list of references and associated hyperlinks double-click the icon below."]

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[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Attachment:","1-P"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2016-09-09"]
[]
[null,"Appendix 2-A"]
[null,"List of Requested Approvals"]
[]
[null,"The distributor must fill out the following sheet with the complete list of specific approvals requested and relevant section(s) of the legislation must be provided. All approvals, including accounting orders (deferral and variance accounts) new rate classes, revised specific service charges or retail service charges which the applicant is seeking, must be separately identified, as well being clearly documented in the appropriate sections of the application."]
[]
[null,"Additional requests may be added by copying and pasting blank input rows, as needed."]
[]
[null,"If additional requests arise, or requested approvals are removed, during the processing of the application, the distributor should update this list."]
[]
[null,{"$f":"CONCATENATE('LDC Info'!E14,\" is seeking the following approvals in this application:\")","v":"Thunder Bay Hydro Electricity Distribution Inc. is seeking the following approvals in this application:"}]
[]
[null,1,null,null,null,"Approval to charge distribution rates effective May 1, 2017 to recover a service revenue requirement of $25,243,526 which includes a Revenue Deficiency of $4,160,021 as detailed in Exhibit 6. The schedule of proposed rates is set out in Exhibit 8"]
[]
[null,2,null,null,null,"Approval of the DSP as outlined in Exhibit 2, Attachment 2-B. "]
[]
[null,3,null,null,null,"Approval to adjust the Retail Transmission Rates – Network and Connection as detailed in Exhibit 8. "]
[]
[null,4,null,null,null,"Approval to continue to charge Wholesale Market, Ontario Electricity Support Program and Rural Rate Protection Charges approved in the Board Decision and Order in the matter of Thunder Bay Hydro’s 2016 Distribution Rates (EB-2015-0103). "]
[]
[null,5,null,null,null,"Approval to continue the Specific Service Charges and Transformer Allowance approved in the Board Decision and Order in the matter of Thunder Bay Hydro’s 2016 Distribution Rates (EB-2015-0103). "]
[]
[null,6,null,null,null,"Approval of the proposed loss factors as detailed in Exhibit 8."]
[]
[null,7,null,null,null,"Approval of the rate riders for a one year disposition of the Group 1 and Group 2 and Other Deferral and Variance Accounts as detailed in Exhibit 9."]
[]
[null,8,null,null,null,"Approval of the rate riders for a one year period to dispose of Constructive Obligation and Actuarial Valuations due to the adoption of IFRS as detailed in Exhibit 9."]
[]
[null,9,null,null,null,"Approval of the rate riders for a one year disposition of the Lost Revenue Adjustment Mechanism Variance Account (\"LRAMVA\") and Lost Revenue Adjustment Mechanism (“LRAM”) for lost revenue for the 2011-2014 program years, with persistence from January 1, 2011 to December 31, 2014. For additional information, please refer to Exhibit 4. "]
[]
[null,10,null,null,null,"Approval of the rate riders for a one year period to dispose of the remaining difference in incremental ITCs received on distribution revenue requirement items that were previously subject to PST and became subject to HST. "]
[]
[null,11,null,null,null,"Approval to return net payments received from the IESO pertaining to the Green Energy Act, plus associated interest."]

{"sheet":"App.2-AA_Capital Projects","index":5,"n_rows":122,"n_cols":8,"rows_kept":122,"cut":false,"hidden":false,"merged":[[11,0,11,7],[124,0,125,8],[9,0,9,7],[8,0,8,7],[120,0,120,7],[122,0,122,7],[121,0,121,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Attachment:","2-D"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2016-09-09"]
[]
["Appendix 2-AA"]
["Capital Projects Table"]
[]
[]
["Projects",2012,2013,2014,2015,"2016 Bridge Year","2017 Test Year"]
["Reporting Basis"]
[null,"Actuals","Actuals","Actuals","Actuals","Budget","Forecast"]
["SYSTEM ACCESS"]
["PCB Transformer Replacements (A 01)",143287.42000000001,120060.92464498263,217973.78183524092,100942.37438701965,162598,118655]
["Customer Recoverable System Modifications (A 02)",0,221636.48335610767,509841.83418979391,859513.01024381653,235458,281092]
["Customer Driven System Expansions (A 11)",91317.52,197648.84200708283,83248.256116124641,181267.49782460497,175506,209034]
["Residential Service Connections (A 12)",459349.52,296841.75537676091,302465.35077458754,282377.80280268716,449520,445213]
["General Service Connections (A 13)",627181.06565053714,578080.06582124368,580812.66497666982,461208.7986982828,907343,926898]
["New courthouse - Miles @ Brodie (WF0376329)",323741.39434946282,391725.91946432012,0,0,null,0]
["Expansions for Residential Subdivisions (A 14)",92347.74,43936.191041460974,335496.49048028426,118497.65737366668,232955,230530]
["System Relocations (A 15)",447447.03,88702.756048277253,428303.25700572273,176094.00319929118,162858,164881]
["Golf Links Road Widening Stage 2 (WF0482298)",0,0,285168.96267970238,57844.747942518123]
["Balmoral Ave",0,0,0,0]
["Sentinel Lights (A 19)",8923.6,3225,-173,382,-338]
["Meter Installations (A 21)",3509.61,189543.75666871722,175260.40401033504,192853.70303551957,396177,286129]
["Generator Driven Expansions (A 32)",666826.39,22252.834515979066,null,null,0,0]
["Renewable Enabling Improvements (A 33)",null,null,11946.539827329303,-12141.281176582441,0,0]
["Event Center (A 34)",null,null,6536.0490740132745,-6563.3710650615867,0,0]
["Miscellaneous",{"$f":"B18+B19+B23+B25+B26+B28+B30+B31+B27","v":196098.47},{"$f":"C23+C24+C25+C26+C27+C29+C30+C31","v":158116.78160571729},{"$f":"D19+D22+D26+D27+D29+D30+D31","v":101557.84501746722},{"$f":"E17+E22+E25+E26+E27+E29+E30+E31","v":140464.47008789371},{"$f":"+F22+F25+F26+F27+F29+F30+F31","v":-338},{"$f":"G22+G25+G26+G27+G29+G30+G31","v":0}]
["Sub-Total System Access",{"$f":"SUM(B17:B31)","v":2863931.29},2153654.5289449324,2936880.5909698033,2412276.9432657622,2722077,2662432]
["SYSTEM SERVICE"]
["Grid Modernization (A 35)",0,0,0,0,0,230375]
["Miscellaneous",{"$f":"B35","v":0},{"$f":"C35","v":0},0,0,0,0]
["Sub-Total System Service",{"$f":"SUM(B35:B36)","v":0},0,0,0,0,{"$f":"SUM(G35:G36)","v":230375}]
["SYSTEM RENEWAL"]
["Line Voltage Conversions (B 12)"]
["Centre-Francis",27403.09,0,0,0,0,0]
["Montreal-Mountdale",91765.96,0,0,0,0,0]
["Brock-Ford Rebuild",1476051.34,0,0,0,0,0]
["Georgina-Francis Conversion",940824.28,0,0,0,0,0]
["Brown-Isabella Rebuild",1637598.76,0,0,0,0,0]
["Churchill-Edward 25kV Area Rebuild",0,223673.96273025905,247555.24440704752,0,0,0]
["Ogden-McMurray Area Rebuild",1075187.6100000001,1624654.1495999924,0,0,0,0]
["McKenzie-Dease Area Design",0,6612.6922352342772,171814.62997491821,204138.61986236388,0]
["Brunswick-Legion Area Design",20292.18,34786.839769210317,19481.09774045477,0,0]
["Clayte-Burriss Design",69956.39,69888.083119054616,1979500.6261349237,6727.2793665178506,0]
["Huron-Otto Rebuild",49139.29,196143.21534094441,1327820.226693237,5443.1634097101833,0]
["Dawson-Rockwood Area Rebuild",2931.84,32735.509758879674,0,1239671.6678029804,0]
["Redmond-Egan Area Rebuild",6813.42,56452.458103365294,0,0,0]
["Balsam-Minot Area Rebuild",70229.929999999993,3465.0521378153776,619343.72248244111,1225644.983474968,0]
["Elm-Campbell Area Rebuild",4976.1000000000004,52538.891500048769,0,0,0]
["Eliott-Leslie Area Rebuild",32210.15,664836.03583593701,0,0,0,0]
["Durban-Brodie Area Conversion",8540.6299999999992,593882.49887781276,-143.24595455659565,0,0,0]
["Mary-Heath Area Conversion/Rebuild",67482.06,1032388.0531745729,0,0,0,0]
["Black Bay-Dewe Rebuild",0,0,3648.3959991825068,12700.379431856571,664656,1174110]
["Dewe-Rita Rebuild",0,2439.2748037952861,28025.175721781961,10210.582165563865,700195,1489302]
["Donald-Mountdale",0,0,0,4882.0540096329096,0,310256]
["Dacre-Leslie",1361.77,27151.222376094418,24414.401904484403,586777.9404934186,1439532,0]
["Bruswick-Legion",0,0,0,411866.36652553774,0]
["Isabella-James",0,0,0,362893.08554031886,990067,0]
["Pole Butt and 4kV Removal",40903.050000000003,54345.344606983934,424.43655622235536,-449.49086350276224,101765,30000]
["McPherson-Christie",0,0,0,22509.738209193136,0,0]
["Court-VanHorne",null,0,0,44183.845752679801,0,0]
["MacDougall-Court",0,0,0,61095.56240232064,0,789716]
["Victoria /James",0,0,0,17908.238899598866,1196761]
["FW TS Exit Cable Replacement",0,0,0,1456.0688374765093,0,376868]
["Finlayson - Brodie Conversion",0,0,0,15495.870708227218,0,893725]
["Cumming - Brodie Street",0,0,0,32750.487546804168,0,580677]
["25kV Pole Replacements",0,0,0,0,null,584384]
["Engineering Design for Future Projects",0,0,0,null,142443,189888]
["Forestry for future Projects",null,null,null,null,null,100000]
["Stations Improvements",0,0,0,null,0,0]
["System Improvements (B 13)",0]
["10M8 Reconfiguration",0,2799.5769312603547,57642.705262140902,372317.20397170406,0,0]
["U/G Installations/Replacements (B 14)",213160.16]
["Industrial Park - U/G Express Reinforcement",0,0,7893.6669080290303,280312.35708985792,0,0]
["Main St Connection 10M3 to 17M1",4823.09,1165.1237202921302,116411.55106969307,12629.204735135441,0,0]
["Small Pole Replacements (A 16)",160400.03,-0.20512225652595312,81.833297123974589,130406.18876218126,379573,342512]
["Northwood - 10M9 Pole Line (WF0469253)",0,236494.24051179964,1730.5659458001412,0,0,0]
["2M5 Pole Line Rebuild (WF0484290)",0,0,159795.13426255353,126926.26468640448,0,0]
["Main St and Hammond (WF0508762)",0,0,116797.91517801714,198919.47665338719,0,0]
["Lane South of Arthur between Edward and Ford Rebuild (WF0517942)",0,0,0,138764.36578391292,0,0]
["Edward between Aurthur and Mary Rebuild (WF052223)",0,0,0,171493.33408132344,0,0]
["Edward and Churchill Rebuild (WF0525234)",0,0,0,261791.72459770163,0,0]
["Lines Safety Reports (A 17)",468444.73,625722.93325099035,567743.03276472259,495878.92395968823,732775,761834]
["Transformer/Switch/Switchgear Replacements (A 18)",123690.53,345415.86808344518,215210.15563109473,932263.65114872542,816936,756484]
["Hector Dougall Way (WF 0474031)",0,0,119529.08644873463,25859.229488761943,0,0]
["Waverly Park Towers Transformer Replacement (WF0484290)",0,0,209731.57060214941,0,0,0]
["Operations Safety Reports (A 22)",70056.820000000007,37.107592979635683,0,0,0,0]
["Miscellaneous",{"$f":"B39+B40+B41+B45+B47+B48+B49+B50+B51+B52+B53+B54+B55+B56+B57+B58+B59+B60+B61+B62+B63+B64+B65+B66+B67+B68+B69+B70+B71+B72+B73+B74+B75+B76+B77+B79+B80+B82+B83+B84+B85+B86+B87+B90+B91+B92","v":568885.77},{"$f":"C39+C40+C41+C42+C43+C44+C47+C48+C49+C51+C52++C53+C54+C58+C59+C60+C61+C62+C63+C64+C65+C66+C67+C68+C69+C70+C71+C72+C73+C74+C75+C76+C77+C78+C79+C80+C81+C83+C84+C85+C86+C87+C90+C91+C92","v":344416.97153275751},143199.03338066346,273402.21409997629,101765,130000]
["Sub-Total System Renewal",6664243.2099999981,5887627.9289385099,5994451.9290301977,7413468.3685344523,7164703,8379756]
["GENERAL PLANT"]
["2012 Terex Digger Derrick",null,220340]
["2013 Material Handler",null,291262]
["2014 Freight liner Double Bucket",null,null,364664]
["2015 Feight Liner Double Bucket",null,null,null,282464]
["2016 Digger Derrick",null,null,null,null,255160]
["2016 Double Bucket",null,null,null,null,125000]
["2016 Single Bucket",null,null,null,null,190016]
["2017 Mini Bucket",null,null,null,null,135522]
["2017 Double Bucket ",null,null,null,null,null,325000]
["2017 Double Bucket  (purchase began in 2016)",null,null,null,null,null,125000]
["Fleet Garage",null,3277070,null,null,0,0]
["Building Improvements",null,null,null,null,131000]
["IT (Software and Hardware)",231506,null,136189,194052,183686,206500]
["Power Operated Equipment",null,null,null,196682]
["Equipment - Tools, Shop, Testing, Power and Communications",null,null,160587,158841,null,101500]
["Fleet - Rolling Stock",437900,249002,257949,202974,286430,160000]
["SCADA",null,null,null,null,416699]
["Miscellaneous",207279,208204,69225,309957,182292,351000]
["Sub-Total General Plant",876685,4245878,988614,1344970,1905805,1167500]
["Total",10404859.499999998,12287160.457883442,9919946.5200000014,11170715.311800215,11792585,12440063]
["Less Renewable Generation Facility Assets and Other Non-Rate-Regulated Utility Assets (input as negative)"]
["Total",10404859.499999998,12287160.457883442,9919946.5200000014,11170715.311800215,11792585,12440063]
[]
["Notes:"]
[]
["1   Please provide a breakdown of the major components of each capital project undertaken in each year.  Please ensure that all projects below the materiality threshold are included in the miscellaneous line.  Add more projects as required."]
["2   The applicant should group projects appropriately and avoid presentations that result in classification of significant components of the capital budget in the miscellaneous category."]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Attachment:",null,"2-C"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-AB"]
["Table 2 - Capital Expenditure Summary from Chapter 5 Consolidated\nDistribution System Plan Filing Requirements"]
[]
["First year of Forecast Period:",{"$f":"TestYear","v":2017}]
["CATEGORY","Historical Period (previous plan1 & actual)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Forecast Period (planned)"]
[null,{"$f":"E14-1","v":2012},null,null,{"$f":"H14-1","v":2013},null,null,{"$f":"K14-1","v":2014},null,null,{"$f":"N14-1","v":2015},null,null,{"$f":"Q14-1","v":2016},null,null,{"$f":"B12","v":2017},{"$f":"Q14+1","v":2018},{"$f":"R14+1","v":2019},{"$f":"S14+1","v":2020},{"$f":"T14+1","v":2021}]
[null,"Plan","Actual","Var","Plan","Actual","Var","Plan","Actual","Var","Plan","Actual","Var","Plan","Actual2","Var"]
[null,"$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000"]
["System Access",2032.252,{"$f":"+'App.2-AA_Capital Projects'!B33/1000","v":2863.93129},{"$f":"IF(ISERROR((C17-B17)/B17),\"--\",(C17-B17)/B17)","v":0.40924023693911976},1963.1079999999999,{"$f":"+'App.2-AA_Capital Projects'!C33/1000","v":2153.6545289449323},{"$f":"IF(ISERROR((F17-E17)/E17),\"--\",(F17-E17)/E17)","v":9.7063701510529399E-2},3555.5920000000001,{"$f":"+'App.2-AA_Capital Projects'!D33/1000","v":2936.8805909698031},{"$f":"IF(ISERROR((I17-H17)/H17),\"--\",(I17-H17)/H17)","v":-0.17401080017904108},3811.7849999999999,{"$f":"+'App.2-AA_Capital Projects'!E33/1000","v":2412.2769432657624},{"$f":"IF(ISERROR((L17-K17)/K17),\"--\",(L17-K17)/K17)","v":-0.36715293667776056},2795.3314707282752,{"$f":"+'App.2-AA_Capital Projects'!F33/1000","v":2722.0770000000002},{"$f":"IF(ISERROR((O17-N17)/N17),\"--\",(O17-N17)/N17)","v":-2.6206005082177186E-2},2662.4319999999998,2422.2730000000001,2432.0529999999999,2444.7653999999998,2505.4970279999998]
["System Renewal",7117.835,{"$f":"+'App.2-AA_Capital Projects'!B94/1000","v":6664.2432099999978},-6.3726089464001656E-2,6595.9870000000001,{"$f":"+'App.2-AA_Capital Projects'!C94/1000","v":5887.6279289385102},-0.10739242983066671,6402.4759999999997,{"$f":"+'App.2-AA_Capital Projects'!D94/1000","v":5994.4519290301978},-6.3729105891189894E-2,6769.8720000000003,{"$f":"+'App.2-AA_Capital Projects'!E94/1000","v":7413.4683685344526},9.5067730753912671E-2,7089.5211233004447,{"$f":"+'App.2-AA_Capital Projects'!F94/1000","v":7164.7030000000004},1.0604648098510161E-2,8379.7559999999994,8818.3690000000006,8975.7209600000006,9216.8278592000006,9261.478436383999]
["System Service",0,{"$f":"'App.2-AA_Capital Projects'!B34/1000","v":0},"--",0,{"$f":"'App.2-AA_Capital Projects'!C34/1000","v":0},"--",0,{"$f":"'App.2-AA_Capital Projects'!D34/1000","v":0},"--",0,{"$f":"'App.2-AA_Capital Projects'!E34/1000","v":0},"--",0,{"$f":"'App.2-AA_Capital Projects'!F34/1000","v":0},"--",230.375,300,280,280,300]
["General Plant",1096.52,{"$f":"'App.2-AA_Capital Projects'!B114/1000","v":876.68499999999995},-0.20048425929303618,4443.491,{"$f":"'App.2-AA_Capital Projects'!C114/1000","v":4245.8779999999997},-4.4472465455651936E-2,1198.79,{"$f":"'App.2-AA_Capital Projects'!D114/1000","v":988.61400000000003},-0.17532345114657275,1356.6869999999999,{"$f":"'App.2-AA_Capital Projects'!E114/1000","v":1344.97},-8.6364798955100713E-3,2058.8870000000002,{"$f":"'App.2-AA_Capital Projects'!F114/1000","v":1905.8050000000001},-7.4351822125255096E-2,1167.5,1359.76,946.13119999999992,900.51361999999995,969.30828000000008]
["TOTAL EXPENDITURE",{"$f":"SUM(B17:B20)","v":10246.607},{"$f":"SUM(C17:C20)","v":10404.859499999997},1.5444380759406198E-2,{"$f":"SUM(E17:E20)","v":13002.585999999999},{"$f":"SUM(F17:F20)","v":12287.160457883441},-5.5021788905419131E-2,11156.858,{"$f":"SUM(I17:I20)","v":9919.9465199999995},-0.11086557523632555,11938.343999999999,{"$f":"SUM(L17:L20)","v":11170.715311800215},-6.4299427810070142E-2,{"$f":"SUM(N17:N20)","v":11943.739594028721},{"$f":"SUM(O17:O20)","v":11792.585000000001},-1.2655550034286539E-2,{"$f":"SUM(Q17:Q20)","v":12440.062999999998},{"$f":"SUM(R17:R20)","v":12900.402},{"$f":"SUM(S17:S20)","v":12633.90516},12842,{"$f":"SUM(U17:U20)","v":13036.283744383998}]
["System O&M",6594,6998,6.1267819229602671E-2,7064,{"$f":"('App.2-JA_OM&A_Summary_Analys'!C15+'App.2-JA_OM&A_Summary_Analys'!C16)/1000","v":6803.2060399999991},-3.6918737259343276E-2,6959,{"$f":"('App.2-JA_OM&A_Summary_Analys'!D15+'App.2-JA_OM&A_Summary_Analys'!D16)/1000","v":7315.9064100000014},5.1287025434689097E-2,7229,{"$f":"('App.2-JA_OM&A_Summary_Analys'!E15+'App.2-JA_OM&A_Summary_Analys'!E16)/1000","v":7441.2320800000007},2.9358428551666992E-2,7675,{"$f":"('App.2-JA_OM&A_Summary_Analys'!F15+'App.2-JA_OM&A_Summary_Analys'!F16)/1000","v":8033.6487300000008},4.6729476221498478E-2,{"$f":"('App.2-JA_OM&A_Summary_Analys'!G15+'App.2-JA_OM&A_Summary_Analys'!G16)/1000","v":8026.1773600000006},8187,8350,8592,8842]
[]
["Notes to the Table:"]
["1. Historical “previous plan” data is not required unless a plan has previously been filed. However, use the last Board-approved, at least on a Total (Capital) Expenditure basis for the last cost of service rebasing year, and the applicant should include their planned budget in each subsequent historical year up to and including the Bridge Year."]
["2. Indicate the number of months of 'actual' data included in the last year of the Historical Period (normally a 'bridge' year):",null,null,null,null,null,null,null,null,3]
[]
["Explanatory Notes on Variances (complete only if applicable)"]
["Notes on shifts in forecast vs. historical budgets by category"]
["\"• In 2013 Thunder Bay Hydro adopted IFRS accounting standards which led to a decrease in the extent of overheads allocated to Capital work\n• An increase in General Plant expenditures in 2013 due to the construction of a new Fleet Garage\n• An increase in General Plant expenditures in 2016 due to the replacement of the vintage SCADA system\n• An increase in System Renewal in 2015 due to defective assets being reported in the Lines Safety Reports and Transformer and Switch replacements.\n• An overall increase in System Renewal in 2017 in order to more effectively manage and proactively address sustainment levels of assets as a result of the ACA provided by Kinetrics in 2016. This levelized approach to the replacement of assets is being implemented through an increase in 2017 and subsequent gradual increases over the study period (2018-2021).\n• An increase in 2017 due to spending within the System Service categories to implement the ‘Grid Modernization Plan.\n• A decline in System Access expenditures from 2012 due in part to slowed economic growth in the region\"                    \n                    \n"]
[]
["Notes on year over year Plan vs. Actual variances for Total Expenditures"]
["\"• An increase in 2012 Total Expenditures was primarily due to the unexpected level of customer service requests received by Thunder Bay Hydro \n• 2013 variances for the Total Expenditures are considered immaterial based on the materiality threshold\n• A decrease in Total Expenditures in 2014 was due to the cancellation of an approved Renewable Generation project\n• A decrease in 2015 Total Expenditures is due to the cancellation of the proposed Event Centre\n• A decrease in the 2016 projected Total Expenditures is due to the removal of a New Technology Pilot from the expenditures\"                    \n                    \n"]
[]
["Notes on Plan vs. Actual variance trends for individual expenditure categories"]
["\"• An increase in 2012 System Access due to an unexpected amount of General Service requests, a decrease in 2012 System Renewal due to a reduction in Lines Safety Reports recieved\n• A increase in 2013 System Access due to a continued demand of General Service requests and a decrease in 2013 General Plant due to decrease in expected costs from the Fleet Garage and Equipment for Lines\n• An decrease in 2014 System Access due to the cancellation of Horizon Wind Project, and a decrease in 2014 System Renewal due to the cancellation of 10M8 Overhead project due to public pressure, a decrease in 2014 General Plant due to long lead times in the purchase of large vehciles that could only be partially recieved.\n• A decrease in 2015 System Access due to the cancellation of the proposed Event Centre which required the movement of a substation, an increase in the System Renewal due to an unexpected number of defective and failed transformers and defective poles as identified through the inspection and risk assessment process, a decrease in General Plant due to a reduction in costs in IT hardware purchases and the cancellation of a new vehicle due to the deferral of a new position \n• A decrease in General Plant in 2016 due to the removal of a New Technology Pilot from the planned expenditures\"                    \n                    \n"]

{"sheet":"App.2-AC_Customer Engagement","index":7,"n_rows":23,"n_cols":3,"rows_kept":23,"cut":false,"hidden":false,"merged":[[9,0,9,2],[8,0,8,2]]}
[null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,"Exhibit:",1]
[null,"Tab:"]
[null,"Attachment:","1-J"]
[null,"Page:"]
[]
[null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-AC"]
["Customer Engagement Activities Summary"]
[]
["Provide a list of customer engagement activities","Provide a list of customer needs and preferences identified through each engagement activity","Actions taken to respond to identified needs and preferences.  If no action was taken, explain why."]
["Child safety and awareness regarding electricity.","Public Safety Initiative as per OEB Mandated Scorecard Metrics","Thunder Bay Hydro is a silver sponsor for St. John Ambulance’s educational programs for Grades 3 and 6 students and has provided take home material for 7500 students over the last three years.  \n\nThe Hi-Line Hazard Electrical Safety & Energy Conservation Awareness Program was delivered to roughly 3110 elementary students in the last three years.  The presentation focused on electrical safety.  \n\nElectrical Safety information shared with children and parents at local Teddy Bear's Picnic."]
["Dig up prevention campaigns (public and contractors)\n","Public Safety Initiative as per OEB Mandated Scorecard Metrics","Annual Damage Prevention Presentation and Breakfast:  Staff from the Asset Management and Engineering Department has participated in an event with other local utilities over the last few years.  The event focuses on \ncontractor safety and excavation procedures when working in the vicinity of construction sites.\n\nCall Before You Dig promotion.  Information distributed to customers and contractors through media, social media, at area hardware suppliers and through presence at local trade shows.  Web page promotion with links to further related information.\n\nAnnual messages on bills or bill inserts \\include information and a reminder for customers to call for locates prior to digging in the ground.  \n\n\n\n"]
["Participation in Powerline Safety Campaign ","Identified by the ESA for workers and homeowners to promote safe work practices around powerlines.","Powerline Safety Week promotion.  Television, radio and newspaper ads with direct messages regarding powerline safety.  Links to the ESA website for more information."]
["Enhanced Contractor Safety Management at Thunder Bay Hydro and have shared resources with other organizations in the City with significant buying power.","Need to assist companies hiring contractors on best practices from a H&S perspective.","Contractor Compliance Website was adopted as our method of prequalifying contractors and we lead a community initiative to educate other organizations with significant purchasing power to do the same.  With consistent standards and a simplified method for potential contractors to prequalify for work, work is done safer and over time, more contractors are eligible to bid on work, thus reducing prices.\nThunder Bay Hydro has also had representatives speak at the local Partners In Prevention conference on the topic of Contractor Safety Management."]
["Enhanced & consistent campaign province wide for safer drivers.","Public Safety Initiative as per OEB Mandated Scorecard Metrics","Assisted in the facilitation of a provincial Stay Focused Drive Safe Campaign which was an off shoot of our Hit the Breaks Campaign "]
["Partnerships with external agencies to promote health and safety in the community","Public Safety Initiative as per OEB Mandated Scorecard Metrics","Partnership with Active Transportation Thunder Bay in their Be Safe Be Seen Campaign to raise awareness about the dangers of walking and biking at night.\n\nPartnership with Northern Ontario Medical School to host a group of first year medical students to learn about the various types of workplace hazards and potential severity and types of injuries that could occur at an electrical utility.\n\nPartnership with the Canadian Red Cross, St  John's Ambulance, Lakehead Social Planning Council/211, Thunder Bay Fire and Rescue, EMS and the City of Thunder Bay in the STORM Ready campaign.  The campaign was designed to remind residents that they need to be prepared to take care of themselves and their family for 72 hours in the event of an emergency.\n\nAnnual sponsor at the Health & Safety Ontario Health and Safety Conference (Forum North).   Thunder Bay Hydro regularly provides speakers for this conference on topics such as contractor safety, ergonomics and best practices in safety management systems."]
["Presentations & Radio Messaging Campaigns","Public Safety Initiative as per OEB Mandated Scorecard Metrics","Regular campaigns take place on local radio promoting safety messaging such as extension cord safety, indoor and outdoor lighting at Christmas time.  \n\nPresentations to community groups and local employers.   A recent example includes a presentation to 60 local school bus drivers regarding safety and what to do if they encounter downed power lines."]
["Take Your Kids to Work Day","Public Safety Initiative as per OEB Mandated Scorecard Metrics","Annually the utility hosts the Take Your Kids to Work Day.  While this was designed to educate grade nine students about possible jobs at Thunder Bay Hydro, the program has evolved to include several topics including safety, health and wellness."]
[]
[]
["Note:  Use \"ALT-ENTER\" to go to the next line within a cell"]

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["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 adopted IFRS for reporting purposes on January 1, 2015 (transition date January 1, 2014).  Some distributors filing for 2017 rates have rebased with these accounting changes reflected in a prior rebasing application.  If that is the case, information relating to pre-accounting policy changes is not generally required.  The information to be provided by applicants will depend on when the accounting policy changes were made and when they last rebased.  In general, applicants should provide the following information in the appendices: "]
[]
[]
[null,null,null,null,"Reflecting Accounting Policy Changes in Current Application",null,"Reflected Accounting Policy Changes in Prior Application3"]
[null,null,null,null,"Accounting Policy Changes in 2012 and Adopted IFRS in 2015","Accounting Policy Changes in 2013 and Adopted IFRS in 2015","Adopted IFRS in 2015"]
["Information to be filed in 2017 CoS Application",2017,"Test",null,"MIFRS","MIFRS","MIFRS"]
[null,2016,"Bridge",null,"MIFRS","MIFRS","MIFRS"]
[null,2015,"Historical",null,"MIFRS","MIFRS","MIFRS"]
[null,2014,"Historical",null," MIFRS and Revised CGAAP1"," MIFRS and Revised CGAAP1"," MIFRS and Revised CGAAP1"]
[null,2013,"Historical",null,"Revised CGAAP","CGAAP and Revised CGAAP2","Rebased under Revised CGAAP"]
[null,2012,"Historical",null,"CGAAP and Revised CGAAP2","CGAAP","Rebased under Revised CGAAP"]
[null,"Prior","Historicals",null,"Rebased under CGAAP","Rebased under CGAAP","N/A"]
[]
["1)  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."]
["2) For applicants that are reflecting accounting policy changes for the first time in a rebasing application, the applicant must file two appendices in the year that the applicant implemented changes to its capitalization and depreciation policies (2012 or 2013), one before and one after the policy changes."]
["3) Applicants should provide CGGAP and Revised CGAAP schedules (i.e. as indicated in the first two columns of the above table) to support balances in Account 1576 if the account has yet to be disposed of."]
[]
["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.  However, 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 adopted 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 adopted 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-Cx - Depreciation and Amortization "]
[]
["Applicants are to provide Appendix 2-Cx in accordance with the years and corresponding accounting standards listed in the above table.  "]
["·       ","If an applicant is reflecting changes to its depreciation policies for the first time in a rebasing application, the applicant should complete Appendix 2-CA to 2-CG (changes made in 2012) or Appendix 2-CA to 2-CF (changes made in 2013).   In this set of appendices, the applicant will need to indicate the year it made the accounting policy changes.  The applicant must provide data starting from the year it made changes to its capitalization and depreciation policies."]
[]
[]
[null,"*Depreciation accounting policy changes were mandated by the Board by January 1, 2013. 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 2-CA to 2-CG 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."]
["·       "," If an applicant changed depreciation policies and reflected these changes in a prior rebasing application, the applicant should complete Appendix 2-CH. The applicant must provide data starting from 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."]
[]
[]
["Appendix 2-E - Account 1575, IFRS-CGAAP Transitional PP&E Amounts (2-EA), Account 1576, Accounting Changes Under CGAAP (2-EB, 2-EC)"]
[]
["1) For an applicant that has a balance in Account 1576 to dispose:"]
["·       ","If an applicant changed capitalization and depreciation policies effective January 1, 2012, the applicant must complete Appendix 2-EB "]
["·       ","If an applicant changed capitalization and depreciation policies effective January 1, 2013, the applicant must complete Appendix 2-EC"]
[]
["2) For an applicant that has a balance in Account 1575 to dispose:"]
["·       ","The applicant must complete 2-EA"]
[" If the applicant did 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-Y - Summary of Impacts to Revenue Requirement from Transition to MIFRS"]
[]
["An applicant 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 applicant must identify financial differences and resulting revenue requirement impacts arising from the adoption of  MIFRS as compared to CGAAP.  If the applicant is reflecting the changes in capitalization and depreciation policies for the first time in a rebasing application, then a comparison between MIFRS and CGAAP before the change in accounting policies should be completed.  If the applicant changed capitalization and depreciation policies and  reflected these changes in a prior rebasing application, then a comparison between MIFRS and CGAAP after the change in accounting policies should be completed.  "]

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[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Attachment:","2-A"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,"Accounting Standard","CGAAP"]
[null,null,null,null,"Year ",2013]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Hydro One Gate Station",1272321.04,0,0,{"$f":"D17+E17+F17","v":1272321.04},null,-137025.81,-50892.72,0,{"$f":"I17+J17+K17","v":-187918.53},{"$f":"G17+L17","v":1084402.51}]
[12,1611,"Computer Software (Formally known as Account 1925)",1175257,2442,0,{"$f":"D18+E18+F18","v":1177699},null,-986708,-85451,0,{"$f":"I18+J18+K18","v":-1072159},{"$f":"G18+L18","v":105540}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,null,null,{"$f":"D19+E19+F19","v":0},null,null,null,null,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":0}]
["N/A",1805,"Land",133037.5,0,0,{"$f":"D20+E20+F20","v":133037.5},null,0,0,0,{"$f":"I20+J20+K20","v":0},{"$f":"G20+L20","v":133037.5}]
[47,1808,"Buildings",3932847.5,3277071.4,0,{"$f":"D21+E21+F21","v":7209918.9000000004},null,-1862466.3,-72044.19,0,{"$f":"I21+J21+K21","v":-1934510.49},{"$f":"G21+L21","v":5275408.41}]
[13,1810,"Leasehold Improvements",63262.07,0,0,63262.07,null,-5218.4799999999996,-31202.02,0,-36420.5,26841.57]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",8315332.6100000003,0,0,8315332.6100000003,null,-6155163.4500000002,-381948.17000000004,0,-6537111.6200000001,1778220.9900000002]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",31903597.02,3330044.6799999997,-334965.26,34898676.440000005,null,-10540766.619999999,-680779.56,275072.96999999997,{"$f":"I26+J26+K26","v":-10946473.209999999},{"$f":"G26+L26","v":23952203.230000004}]
[47,1835,"Overhead Conductors & Devices",33136376.969999999,2336485.84,-447870.91,35024991.900000006,null,-16817215.890000001,-410913.57,414009.79,-16814119.670000002,18210872.230000004]
[47,1840,"Underground Conduit",13776181.189999999,794646.65999999992,-4263.22,14566564.629999999,null,-7631381.4999999991,-108897.16,4056.72,-7736221.9399999995,6830342.6899999995]
[47,1845,"Underground Conductors & Devices",18998031.809999999,161567.30000000002,-49902.38,19109696.73,null,-9512097.0899999999,-340474.98,45579.62,-9806992.4500000011,9302704.2799999993]
[47,1850,"Line Transformers",27514624.68,1470235.79,-518381.5,28466478.969999999,null,-15496746.529999999,-461892.35,801923.73,-15156715.149999999,13309763.82]
[47,1850,"ARO",299629,-14255.4,0,285373.59999999998,null,-79665,-27666,0,{"$f":"I31+J31+K31","v":-107331},178042.59999999998]
[47,1855,"Services (Overhead & Underground)",20981631.280000001,293576.75,0,21275208.030000001,null,-14647010.01,-197687.95,0,-14844697.959999999,6430510.0700000022]
[47,1860,"Meters",9039599.9399999995,162538.67000000007,-79125.950000000012,9123012.6600000001,null,-2589340.92,-539424.67000000004,64780.6,-3063984.9899999998,6059027.6699999999]
[47,1860,"Meters (Smart Meters)",null,null,null,0,null,null,null,null,0,0]
["N/A",1905,"Land",0,0,0,0,null,0,0,0,0,0]
[47,1908,"Buildings & Fixtures",0,0,0,0,null,0,0,0,0,0]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",1418600.66,44016.45,0,1462617.1099999999,null,-1168334.8500000001,-38653.32,0,-1206988.1700000002,255628.93999999971]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",3007548.05,53319.44,-3606.57,3057260.92,null,-2723216.75,-99442.319999999992,3606.57,-2819052.5,238208.41999999993]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,0,null,null,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,0,null,null,null,null,0,0]
[10,1930,"Transportation Equipment",6540013.9199999999,760603.61,-46046.18,7254571.3500000006,null,-4554807.68,-181393.6,46046.179999999993,-4690155.0999999996,2564416.2500000009]
[8,1935,"Stores Equipment",63417.16,0,0,63417.16,null,-62835.45,-582.01,0,-63417.46,-0.29999999999563443]
[8,1940,"Tools, Shop & Garage Equipment",2490344.87,50258.12,0,2540602.9900000002,null,-2263684.7999999998,-49469.440000000002,0,-2313154.2399999998,227448.75000000047]
[8,1945,"Measurement & Testing Equipment",291549.90000000002,7633.75,0,299183.65000000002,null,-159853.37,-24343.49,0,-184196.86,114986.79000000004]
[8,1950,"Power Operated Equipment",204486.96,11395,0,215881.96,null,-59789.72,-21361.8,0,-81151.520000000004,134730.44]
[8,1955,"Communications Equipment",237542.56,39139.980000000003,0,276682.53999999998,null,-164718.1,-20551.2,0,-185269.30000000002,91413.239999999962]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,null,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,{"$f":"I52+J52+K52","v":0},0]
[47,1980,"System Supervisor Equipment",323860.64,0,0,323860.64,null,-97221.2,-32357.040000000001,0,-129578.23999999999,194282.40000000002]
[47,1985,"Miscellaneous Fixed Assets",null,null,null,0,null,null,null,null,0,0]
[47,1990,"Other Tangible Property",null,null,null,0,null,null,null,null,0,0]
[47,1995,"Contributions & Grants",-16749780.48,-1792508.76,0,-18542289.240000002,null,3684311.33,422209.81,0,4106521.14,-14435768.100000001]
[47,2440,"Deferred Revenue5"]
["WIP",null,"Work in Process ",2906520.1,-759326.04,0,{"$f":"D58+E58+F58","v":2147194.06},null,0,0,0,{"$f":"I58+J58+K58","v":0},{"$f":"G58-L58","v":2147194.06}]
[null,null,null,null,null,null,0,null,null,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D17:D59)","v":171275833.95000002},{"$f":"SUM(E17:E59)","v":10228885.239999998},{"$f":"SUM(F17:F59)","v":-1484161.97},{"$f":"SUM(G17:G59)","v":180020557.22},null,{"$f":"SUM(I17:I59)","v":-94030956.189999998},{"$f":"SUM(J17:J59)","v":-3435218.75},{"$f":"SUM(K17:K59)","v":1655076.1800000002},{"$f":"SUM(L17:L59)","v":-95811098.759999961},{"$f":"SUM(M17:M59)","v":84209458.460000038}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D61+E61+F61","v":0},null,null,null,null,{"$f":"I61+J61+K61","v":0},{"$f":"G61+L61","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,{"$f":"I62+J62+K62","v":0},0]
[null,null,"Total PP&E",{"$f":"SUM(D60:D62)","v":171275833.95000002},{"$f":"SUM(E60:E62)","v":10228885.239999998},{"$f":"SUM(F60:F62)","v":-1484161.97},{"$f":"SUM(G60:G62)","v":180020557.22},null,{"$f":"SUM(I60:I62)","v":-94030956.189999998},{"$f":"SUM(J60:J62)","v":-3435218.75},{"$f":"SUM(K60:K62)","v":1655076.1800000002},{"$f":"SUM(L60:L62)","v":-95811098.759999961},{"$f":"SUM(M60:M62)","v":84209458.460000038}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6",null,null,null,null,null,null,0]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J63+J64","v":-3435218.75}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Overhead Depts & "]
[8,null,"Stores Equipment",null,null,null,null,null,"Information Systems",null,-341262.38]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J65-K68-K69","v":-3093956.37}]
[]
["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)."]
[]
[]
[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 in 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,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  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."]
[]
[]
[]
[]
[]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[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 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Hydro One Gate Station",{"$f":"G17","v":1272321.04},0,0,{"$f":"D101+E101+F101","v":1272321.04},null,{"$f":"L17","v":-187918.53},-50892.72,0,{"$f":"I101+J101+K101","v":-238811.25},{"$f":"G101+L101","v":1033509.79}]
[12,1611,"Computer Software (Formally known as Account 1925)",1177699,62420,0,{"$f":"D102+E102+F102","v":1240119},null,-1072159,-72240.81,0,{"$f":"I102+J102+K102","v":-1144399.81},{"$f":"G102+L102","v":95719.189999999944}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,null,null,{"$f":"D103+E103+F103","v":0},null,0,null,null,{"$f":"I103+J103+K103","v":0},{"$f":"G103+L103","v":0}]
["N/A",1805,"Land",133037.5,0,0,{"$f":"D104+E104+F104","v":133037.5},null,0,0,0,{"$f":"I104+J104+K104","v":0},{"$f":"G104+L104","v":133037.5}]
[47,1808,"Buildings",7209918.9000000004,1529.2,0,{"$f":"D105+E105+F105","v":7211448.1000000006},null,-1934510.49,-190672.64000000001,0,{"$f":"I105+J105+K105","v":-2125183.13},{"$f":"G105+L105","v":5086264.9700000007}]
[13,1810,"Leasehold Improvements",63262.07,0,0,63262.07,null,-36420.5,-26841.57,0,-63262.07,0]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",8315332.6100000003,0,0,8315332.6100000003,null,-6537111.6200000001,-225959.43,0,-6763071.0499999998,1552261.5600000005]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",34898676.440000005,2957605.64,-298167.48,37558114.600000009,null,-10946473.209999999,-773278.87,260419.75,-11459332.329999998,26098782.270000011]
[47,1835,"Overhead Conductors & Devices",35024991.900000006,1436850.5,-145837.03,36316005.370000005,null,-16814119.670000002,-445420.38,136559.6,-17122980.449999999,19193024.920000006]
[47,1840,"Underground Conduit",14566564.629999999,-46936.539999999994,-17984.830000000002,14501643.26,null,-7736221.9399999995,-112609.75,17123.060000000001,-7831708.6299999999,6669934.6299999999]
[47,1845,"Underground Conductors & Devices",19109696.73,1042228.7299999999,-63586.84,20088338.620000001,null,-9806992.4500000011,-360228.82,51780.7,-10115440.570000002,9972898.0499999989]
[47,1850,"Line Transformers",28466478.969999999,2157714.1999999997,-466901.13,30157292.039999999,null,-15156715.149999999,-507533.9,342906.08,-15321342.969999999,14835949.07]
[47,1850,"ARO",285373.59999999998,-48716.75,0,236656.84999999998,null,-107331,-19720,0,-127051,109605.84999999998]
[47,1855,"Services (Overhead & Underground)",21275208.030000001,1017822.5700000001,-120293.45,22172737.150000002,null,-14844697.959999999,-206291.01,102464.51,-14948524.459999999,7224212.6900000032]
[47,1860,"Meters",9123012.6600000001,410303.81999999995,-180940.5,9352375.9800000004,null,-3063984.9899999998,-551616.47,-43668.9,-3659270.36,5693105.620000001]
[47,1860,"Meters (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
["N/A",1905,"Land",0,0,0,0,null,0,0,0,0,0]
[47,1908,"Buildings & Fixtures",0,0,0,0,null,0,0,0,0,0]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",1462617.1099999999,34690.29,-10340.73,1486966.67,null,-1206988.1700000002,-41010.89,10340.73,{"$f":"I122+J122+K122","v":-1237658.33},249308.33999999985]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,{"$f":"I123+J123+K123","v":0},0]
[10,1920,"Computer Equipment - Hardware",3057260.92,76738.820000000007,-20560.38,3113439.36,null,-2819052.5,-101859.45000000001,20187.32,-2900724.6300000004,212714.72999999952]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,null,0,null,0,null,null,0,0]
[10,1930,"Transportation Equipment",7254571.3500000006,622613.15,-317897.25,7559287.2500000009,null,-4690155.0999999996,-221876.5,308341.73,-4603689.8699999992,2955597.3800000018]
[8,1935,"Stores Equipment",63417.16,0,0,63417.16,null,-63417.46,0,0,-63417.46,-0.29999999999563443]
[8,1940,"Tools, Shop & Garage Equipment",2540602.9900000002,160587.49,0,2701190.4800000004,null,-2313154.2399999998,-48090.1,6048.68,-2355195.6599999997,345994.82000000076]
[8,1945,"Measurement & Testing Equipment",299183.65000000002,26887.63,-8343,317728.28000000003,null,-184196.86,-23026.92,0,-207223.77999999997,110504.50000000006]
[8,1950,"Power Operated Equipment",215881.96,0,0,215881.96,null,-81151.520000000004,-16662.330000000002,0,-97813.85,118068.10999999999]
[8,1955,"Communications Equipment",276682.53999999998,3147,0,279829.53999999998,null,-185269.30000000002,-27675.26,0,-212944.56000000003,66884.979999999952]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,null,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,{"$f":"D136+E136+F136","v":0},null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",323860.64,39037.599999999999,0,{"$f":"D137+E137+F137","v":362898.24},null,-129578.23999999999,-23781.119999999999,0,-153359.35999999999,209538.88]
[47,1985,"Miscellaneous Fixed Assets",0,null,null,{"$f":"D138+E138+F138","v":0},null,0,null,null,0,0]
[47,1990,"Other Tangible Property",0,null,null,{"$f":"D139+E139+F139","v":0},null,0,null,null,0,0]
[47,1995,"Contributions & Grants",-18542289.240000002,-2137041.84,0,{"$f":"D140+E140+F140","v":-20679331.080000002},null,4106521.14,458949.54,0,4565470.68,-16113860.400000002]
[47,2440,"Deferred Revenue5",0,null,null,null,null,0,null,null,0]
["WIP",null,"Work in Process ",2147194.06,741545.11,0,{"$f":"D142+E142+F142","v":2888739.17},null,0,0,0,{"$f":"I142+J142+K142","v":0},{"$f":"G142-L142","v":2888739.17}]
[null,null,null,null,null,null,{"$f":"D143+E143+F143","v":0},null,null,null,null,{"$f":"I143+J143+K143","v":0},{"$f":"G143+L143","v":0}]
[null,null,"Sub-Total",{"$f":"SUM(D101:D143)","v":180020557.22},{"$f":"SUM(E101:E143)","v":8559026.6199999992},{"$f":"SUM(F101:F143)","v":-1650852.6199999999},{"$f":"SUM(G101:G143)","v":186928731.22},null,{"$f":"SUM(I101:I143)","v":-95811098.759999961},{"$f":"SUM(J101:J143)","v":-3588339.3999999994},{"$f":"SUM(K101:K143)","v":1212503.2599999998},{"$f":"SUM(L101:L143)","v":-98186934.899999976},{"$f":"SUM(M101:M143)","v":88741796.320000023}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D145+E145+F145","v":0},null,null,null,null,{"$f":"I145+J145+K145","v":0},{"$f":"G145+L145","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D146+E146+F146","v":0},null,null,null,null,{"$f":"I146+J146+K146","v":0},{"$f":"G146+L146","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D144:D146)","v":180020557.22},{"$f":"SUM(E144:E146)","v":8559026.6199999992},{"$f":"SUM(F144:F146)","v":-1650852.6199999999},{"$f":"SUM(G144:G146)","v":186928731.22},null,{"$f":"SUM(I144:I146)","v":-95811098.759999961},{"$f":"SUM(J144:J146)","v":-3588339.3999999994},{"$f":"SUM(K144:K146)","v":1212503.2599999998},{"$f":"SUM(L144:L146)","v":-98186934.899999976},{"$f":"SUM(M144:M146)","v":88741796.320000023}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6",null,null,null,null,null,null,0]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J147+J148","v":-3588339.3999999994}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Overhead Depts &"]
[8,null,"Stores Equipment",null,null,null,null,null,"Information Systems",null,-497156.11]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J149-K152-K153","v":-3091183.2899999996}]
[]
[]
[]
[]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2015]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Hydro One Gate Station",{"$f":"G101","v":1272321.04},0,0,{"$f":"D168+E168+F168","v":1272321.04},null,{"$f":"L101","v":-238811.25},-50892.78,0,{"$f":"I168+J168+K168","v":-289704.03000000003},{"$f":"G168+L168","v":982617.01}]
[12,1611,"Computer Software (Formally known as Account 1925)",1240119,53506.06,0,{"$f":"D169+E169+F169","v":1293625.06},null,-1144399.81,-57482.18,0,{"$f":"I169+J169+K169","v":-1201881.99},{"$f":"G169+L169","v":91743.070000000065}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,null,null,{"$f":"D170+E170+F170","v":0},null,0,null,null,{"$f":"I170+J170+K170","v":0},{"$f":"G170+L170","v":0}]
["N/A",1805,"Land",133037.5,0,0,{"$f":"D171+E171+F171","v":133037.5},null,0,0,0,{"$f":"I171+J171+K171","v":0},{"$f":"G171+L171","v":133037.5}]
[47,1808,"Buildings",7211448.1000000006,152835,0,{"$f":"D172+E172+F172","v":7364283.1000000006},null,-2125183.13,-191983.89,0,{"$f":"I172+J172+K172","v":-2317167.02},{"$f":"G172+L172","v":5047116.08}]
[13,1810,"Leasehold Improvements",63262.07,0,0,63262.07,null,-63262.07,0,0,-63262.07,0]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",8315332.6100000003,0,0,8315332.6100000003,null,-6763071.0499999998,-200250.49,0,-6963321.54,1352011.0700000003]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",37558114.600000009,4241393.91,-373588.41,41425920.100000009,null,-11459332.329999998,-855217.33,313220.11,-12001329.549999999,29424590.550000012]
[47,1835,"Overhead Conductors & Devices",36316005.370000005,2218273.3999999994,-258712.07,38275566.700000003,null,-17122980.449999999,-475176.04,247467.91,-17350688.579999998,20924878.120000005]
[47,1840,"Underground Conduit",14501643.26,807662.39,-3304,15306001.65,null,-7831708.6299999999,-116164.12,3153.85,-7944718.9000000004,7361282.75]
[47,1845,"Underground Conductors & Devices",20088338.620000001,649675,-137144.76999999999,20600868.850000001,null,-10115440.570000002,-378574.59,126919.95,-10367095.210000003,10233773.639999999]
[47,1850,"Line Transformers",30157292.039999999,1539937.1500000001,-483282.8,31213946.389999997,null,-15321342.969999999,-535007.85,386941.25,-15469409.569999998,15744536.819999998]
[null,1850,"ARO",236656.84999999998,-26685.93,0,209970.91999999998,null,-127051,-14120,0,-141171,68799.919999999984]
[47,1855,"Services (Overhead & Underground)",22172737.150000002,415378.65,-10031.92,22578083.879999999,null,-14948524.459999999,-238636.02000000002,9479.2199999999993,-15177681.259999998,7400402.620000001]
[47,1860,"Meters",9352375.9800000004,554669.48,-115427.19,9791618.2700000014,null,-3659270.36,-564951.36,303.14,-4223918.58,5567699.6900000013]
[47,1860,"Meters (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
["N/A",1905,"Land",0,0,0,0,null,0,0,0,0,0]
[47,1908,"Buildings & Fixtures",0,0,0,0,null,0,0,0,0,0]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",1486966.67,114528.03,-15977.52,1585517.18,null,-1237658.33,-48133.87,15977.52,-1269814.6800000002,315702.49999999977]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",3113439.36,137531.23000000001,-14152.65,3236817.94,null,-2900724.6300000004,-115757.26,12449.74,-3004032.15,232785.79000000004]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,null,0,null,0,null,null,0,0]
[10,1930,"Transportation Equipment",7559287.2500000009,485438.13,-447713.5,7597011.8800000008,null,-4603689.8699999992,-260569.31,447713.5,-4416545.6799999988,3180466.200000002]
[8,1935,"Stores Equipment",63417.16,0,0,63417.16,null,-63417.46,0,0,-63417.46,-0.29999999999563443]
[8,1940,"Tools, Shop & Garage Equipment",2701190.4800000004,158840.73000000001,-36358.199999999997,2823673.0100000002,null,-2355195.6599999997,-62121.71,33361.199999999997,-2383956.1699999995,439716.84000000078]
[8,1945,"Measurement & Testing Equipment",317728.28000000003,41458.239999999998,0,359186.52,null,-207223.77999999997,-24684.09,0,-231907.86999999997,127278.65000000005]
[8,1950,"Power Operated Equipment",215881.96,196682.41,0,412564.37,null,-97813.85,-32050.5,0,-129864.35,282700.02]
[8,1955,"Communications Equipment",279829.53999999998,4150,0,283979.53999999998,null,-212944.56000000003,-27180.65,0,-240125.21000000002,43854.329999999958]
[8,1955,"Communication Equipment (Smart Meters)",0,0,0,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,null,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",362898.24,0,0,362898.24,null,-153359.35999999999,-24857.7,0,-178217.06,184681.18]
[47,1985,"Miscellaneous Fixed Assets",0,null,null,{"$f":"D205+E205+F205","v":0},null,0,null,null,0,0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",-20679331.080000002,-1984670.78,0,-22664001.860000003,null,4565470.68,504470.93,0,5069941.6099999994,-17594060.250000004]
[47,2440,"Deferred Revenue5",0,null,null,0,null,0,null,null,0,0]
["WIP",null,"Work in Process ",2888739.17,125762.11,0,3014501.28,null,0,0,0,{"$f":"I209+J209+K209","v":0},{"$f":"G209-L209","v":3014501.28}]
[null,null,null,null,null,null,0,null,0,null,null,{"$f":"I210+J210+K210","v":0},{"$f":"G210+L210","v":0}]
[null,null,"Sub-Total",{"$f":"SUM(D168:D210)","v":186928731.22},{"$f":"SUM(E168:E210)","v":9886365.2100000009},{"$f":"SUM(F168:F210)","v":-1895693.0299999998},{"$f":"SUM(G168:G210)","v":194919403.39999998},null,{"$f":"SUM(I168:I210)","v":-98186934.899999976},{"$f":"SUM(J168:J210)","v":-3769340.81},{"$f":"SUM(K168:K210)","v":1596987.3899999997},{"$f":"SUM(L168:L210)","v":-100359288.31999999},{"$f":"SUM(M168:M210)","v":94560115.080000043}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D212+E212+F212","v":0},null,null,null,null,{"$f":"I212+J212+K212","v":0},{"$f":"G212+L212","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D213+E213+F213","v":0},null,null,null,null,{"$f":"I213+J213+K213","v":0},{"$f":"G213+L213","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D211:D213)","v":186928731.22},{"$f":"SUM(E211:E213)","v":9886365.2100000009},{"$f":"SUM(F211:F213)","v":-1895693.0299999998},{"$f":"SUM(G211:G213)","v":194919403.39999998},null,{"$f":"SUM(I211:I213)","v":-98186934.899999976},{"$f":"SUM(J211:J213)","v":-3769340.81},{"$f":"SUM(K211:K213)","v":1596987.3899999997},{"$f":"SUM(L211:L213)","v":-100359288.31999999},{"$f":"SUM(M211:M213)","v":94560115.080000043}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6",null,null,null,null,null,null,0]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J214+J215","v":-3769340.81}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Overhead Depts &"]
[8,null,"Stores Equipment",null,null,null,null,null,"Information Systems",null,-551713.72]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J216-K219-K220","v":-3217627.09}]
[]
[]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2016]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Hydro One Gate Station",{"$f":"G168","v":1272321.04},0,0,{"$f":"D233+E233+F233","v":1272321.04},null,{"$f":"L168","v":-289704.03000000003},-50893,0,{"$f":"I233+J233+K233","v":-340597.03},{"$f":"G233+L233","v":931724.01}]
[12,1611,"Computer Software (Formally known as Account 1925)",1293625.06,77000,0,{"$f":"D234+E234+F234","v":1370625.06},null,-1201881.99,-73141,0,{"$f":"I234+J234+K234","v":-1275022.99},{"$f":"G234+L234","v":95602.070000000065}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,null,null,{"$f":"D235+E235+F235","v":0},null,0,null,null,{"$f":"I235+J235+K235","v":0},{"$f":"G235+L235","v":0}]
["N/A",1805,"Land",133037.5,0,-3186,{"$f":"D236+E236+F236","v":129851.5},null,0,0,0,{"$f":"I236+J236+K236","v":0},{"$f":"G236+L236","v":129851.5}]
[47,1808,"Buildings",7364283.1000000006,81000,0,{"$f":"D237+E237+F237","v":7445283.1000000006},null,-2317167.02,-193682,0,{"$f":"I237+J237+K237","v":-2510849.02},{"$f":"G237+L237","v":4934434.08}]
[13,1810,"Leasehold Improvements",63262.07,50000,0,113262.07,null,-63262.07,-1000,0,-64262.07,49000.000000000007]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",8315332.6100000003,0,0,8315332.6100000003,null,-6963321.54,-200251,0,-7163572.54,1151760.0700000003]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",41425920.100000009,3043610,-348073,44121457.100000009,null,-12001329.549999999,-908347,282904,-12626772.549999999,31494684.550000012]
[47,1835,"Overhead Conductors & Devices",38275566.700000003,3804734,-294723,41785577.700000003,null,-17350688.579999998,-504696,266012,-17589372.579999998,24196205.120000005]
[47,1840,"Underground Conduit",15306001.65,359914,-8835,15657080.65,null,-7944718.9000000004,-123381,8111,-8059988.9000000004,7597091.75]
[47,1845,"Underground Conductors & Devices",20600868.850000001,768543,-86656,21282755.850000001,null,-10367095.210000003,-402093,74760,-10694428.210000003,10588327.639999999]
[47,1850,"Line Transformers",31213946.389999997,2176719,-507755,32882910.389999997,null,-15469409.569999998,-569122,510590,-15527941.569999998,17354968.82]
[null,1850,"ARO",209970.91999999998,0,0,209970.91999999998,null,-141171,-14120,0,-155291,54679.919999999984]
[47,1855,"Services (Overhead & Underground)",{"$f":"G183","v":22578083.879999999},330397,-67590,22840890.879999999,null,{"$f":"L183","v":-15177681.259999998},-253461,55972,-15375170.259999998,7465720.620000001]
[47,1860,"Meters",9791618.2700000014,608338,-129826,10270130.270000001,null,-4223918.58,-600049,7138,-4816829.58,5453300.6900000013]
[47,1860,"Meters (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
["N/A",1905,"Land",0,0,0,0,null,0,0,0,0,0]
[47,1908,"Buildings & Fixtures",0,0,0,0,null,0,0,0,0,0]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",1585517.18,21397,0,1606914.18,null,-1269814.6800000002,-58822,0,-1328636.6800000002,278277.49999999977]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",3236817.94,106686,0,3343503.94,null,-3004032.15,-146850,0,-3150882.15,192621.79000000004]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,null,0,null,0,null,null,0,0]
[10,1930,"Transportation Equipment",7597011.8800000008,992128,-294241,8294898.8800000008,null,-4416545.6799999988,-303018,294241,-4425322.6799999988,3869576.200000002]
[8,1935,"Stores Equipment",63417.16,0,0,63417.16,null,-63417.46,0,0,-63417.46,-0.29999999999563443]
[8,1940,"Tools, Shop & Garage Equipment",2823673.0100000002,115500,0,2939173.0100000002,null,-2383956.1699999995,-75948,0,-2459904.1699999995,479268.84000000078]
[8,1945,"Measurement & Testing Equipment",359186.52,26250,0,385436.52,null,-231907.86999999997,-28551,0,-260458.86999999997,124977.65000000005]
[8,1950,"Power Operated Equipment",412564.37,17222,-39876,389910.37,null,-129864.35,-37072,39876,-127060.35,262850.02]
[8,1955,"Communications Equipment",283979.53999999998,0,0,283979.53999999998,null,-240125.21000000002,-24453,0,-264578.21000000002,19401.329999999958]
[8,1955,"Communication Equipment (Smart Meters)",0,null,0,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,null,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",362898.24,447231,0,810129.24,null,-178217.06,-53415,0,-231632.06,578497.17999999993]
[47,1985,"Miscellaneous Fixed Assets",0,null,null,{"$f":"D270+E270+F270","v":0},null,0,null,null,0,0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",-22664001.860000003,-1235032,0,-23899033.860000003,null,5069941.6099999994,540000,0,5609941.6099999994,-18289092.250000004]
[47,2440,"Deferred Revenue5",0,null,null,0,null,0,null,null,0,0]
["WIP",null,"Work in Process ",3014501.28,1507294,-2741379,1780416.2799999993,null,0,0,0,{"$f":"I274+J274+K274","v":0},{"$f":"G274-L274","v":1780416.2799999993}]
[null,null,null,null,null,null,0,null,null,null,null,{"$f":"I275+J275+K275","v":0},{"$f":"G275+L275","v":0}]
[null,null,"Sub-Total",{"$f":"SUM(D233:D275)","v":194919403.39999998},{"$f":"SUM(E233:E275)","v":13298931},{"$f":"SUM(F233:F275)","v":-4522140},{"$f":"SUM(G233:G275)","v":203696194.39999998},null,{"$f":"SUM(I233:I275)","v":-100359288.31999999},{"$f":"SUM(J233:J275)","v":-4082365},{"$f":"SUM(K233:K275)","v":1539604},{"$f":"SUM(L233:L275)","v":-102902049.31999999},{"$f":"SUM(M233:M275)","v":100794145.08000004}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D277+E277+F277","v":0},null,null,null,null,{"$f":"I277+J277+K277","v":0},{"$f":"G277+L277","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D278+E278+F278","v":0},null,null,null,null,{"$f":"I278+J278+K278","v":0},{"$f":"G278+L278","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D276:D278)","v":194919403.39999998},{"$f":"SUM(E276:E278)","v":13298931},{"$f":"SUM(F276:F278)","v":-4522140},{"$f":"SUM(G276:G278)","v":203696194.39999998},null,{"$f":"SUM(I276:I278)","v":-100359288.31999999},{"$f":"SUM(J276:J278)","v":-4082365},{"$f":"SUM(K276:K278)","v":1539604},{"$f":"SUM(L276:L278)","v":-102902049.31999999},{"$f":"SUM(M276:M278)","v":100794145.08000004}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6",null,null,null,null,null,null,0]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J279+J280","v":-4082365}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Overhead Depts &"]
[8,null,"Stores Equipment",null,null,null,null,null,"Information Systems",null,-610608]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J281-K284-K285","v":-3471757}]
[]
[]
[]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2017]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Hydro One Gate Station",{"$f":"G233","v":1272321.04},0,0,{"$f":"D299+E299+F299","v":1272321.04},null,{"$f":"L233","v":-340597.03},-50893,0,{"$f":"I299+J299+K299","v":-391490.03},{"$f":"G299+L299","v":880831.01}]
[12,1611,"Computer Software (Formally known as Account 1925)",1370625.06,62500,0,{"$f":"D300+E300+F300","v":1433125.06},null,-1275022.99,-55969,0,{"$f":"I300+J300+K300","v":-1330991.99},{"$f":"G300+L300","v":102133.07000000007}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,null,null,{"$f":"D301+E301+F301","v":0},null,0,null,null,{"$f":"I301+J301+K301","v":0},{"$f":"G301+L301","v":0}]
["N/A",1805,"Land",129851.5,0,0,{"$f":"D302+E302+F302","v":129851.5},null,0,0,0,{"$f":"I302+J302+K302","v":0},{"$f":"G302+L302","v":129851.5}]
[47,1808,"Buildings",7445283.1000000006,82000,0,{"$f":"D303+E303+F303","v":7527283.1000000006},null,-2510849.02,-197677,0,{"$f":"I303+J303+K303","v":-2708526.02},{"$f":"G303+L303","v":4818757.08}]
[13,1810,"Leasehold Improvements",113262.07,0,0,113262.07,null,-64262.07,-2000,0,-66262.070000000007,47000]
[47,1815,"Transformer Station Equipment >50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",8315332.6100000003,0,0,8315332.6100000003,null,-7163572.54,-200251,0,-7363823.54,{"$f":"G306+L306","v":951509.0700000003}]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",44121457.100000009,3787353,-348073,47560737.100000009,null,-12626772.549999999,-958403,282904,-13302271.549999999,34258465.550000012]
[47,1835,"Overhead Conductors & Devices",41785577.700000003,3317909,-294723,44808763.700000003,null,-17589372.579999998,-532508,266012,-17855868.579999998,26952895.120000005]
[47,1840,"Underground Conduit",15657080.65,287505,-8835,15935750.65,null,-8059988.9000000004,-130180,8111,-8182057.9000000004,7753692.75]
[47,1845,"Underground Conductors & Devices",21282755.850000001,872103,-86656,22068202.850000001,null,-10694428.210000003,-424251,74760,-11043919.210000003,11024283.639999999]
[47,1850,"Line Transformers",32882910.389999997,1731045,-507755,34106200.390000001,null,-15527941.569999998,-601263,510590,-15618614.569999998,18487585.82]
[47,1850,"ARO",209970.91999999998,0,0,209970.91999999998,null,-155291,-14120,0,-169411,40559.919999999984]
[47,1855,"Services (Overhead & Underground)",{"$f":"G248","v":22840890.879999999},292796,-67590,23066096.879999999,null,{"$f":"L248","v":-15375170.259999998},-267429,55972,-15586627.259999998,7479469.620000001]
[47,1860,"Meters",10270130.270000001,447424,-129826,10587728.270000001,null,-4816829.58,-633115,7138,-5442806.5800000001,5144921.6900000013]
[47,1860,"Meters (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
["N/A",1905,"Land",0,0,0,0,null,0,0,0,0,0]
[47,1908,"Buildings & Fixtures",0,0,0,0,null,0,0,0,0,0]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",1606914.18,58000,0,1664914.18,null,-1328636.6800000002,-60779,0,-1389415.6800000002,275498.49999999977]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",3343503.94,148500,0,3492003.94,null,-3150882.15,-111283,0,-3262165.15,229838.79000000004]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,null,0,null,0,null,null,0,0]
[10,1930,"Transportation Equipment",8294898.8800000008,610000,-267997,8636901.8800000008,null,-4425322.6799999988,-364753,267997,-4522078.6799999988,4114823.200000002]
[8,1935,"Stores Equipment",63417.16,0,0,63417.16,null,-63417.46,0,0,-63417.46,-0.29999999999563443]
[8,1940,"Tools, Shop & Garage Equipment",2939173.0100000002,101500,0,3040673.0100000002,null,-2459904.1699999995,-79546,0,-2539450.1699999995,501222.84000000078]
[8,1945,"Measurement & Testing Equipment",385436.52,75000,0,460436.52,null,-260458.86999999997,-29981,0,-290439.87,169996.65000000002]
[8,1950,"Power Operated Equipment",389910.37,0,0,389910.37,null,-127060.35,-38928,0,-165988.35,223922.02]
[8,1955,"Communications Equipment",283979.53999999998,0,0,283979.53999999998,null,-264578.21000000002,-13954,0,-278532.21000000002,5447.3299999999581]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,null,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",810129.24,174430,0,984559.24,null,-231632.06,-74250,0,-305882.06,678677.17999999993]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,null,null,0,0]
[47,1990,"Other Tangible Property",0,0,0,{"$f":"D337+E337+F337","v":0},null,0,null,null,0,0]
[47,1995,"Contributions & Grants",-23899033.860000003,-1326298,0,{"$f":"D338+E338+F338","v":-25225331.860000003},null,5609941.6099999994,573662,0,6183603.6099999994,-19041728.250000004]
[47,2440,"Deferred Revenue5",0,null,null,{"$f":"D339+E339+F339","v":0},null,0,null,null,0,0]
["WIP",null,"Work in Process ",1780416.2799999993,1870537,-1478540,{"$f":"D340+E340+F340","v":2172413.2799999993},null,0,0,0,{"$f":"I340+J340+K340","v":0},{"$f":"G340-L340","v":2172413.2799999993}]
[null,null,null,null,null,null,{"$f":"D341+E341+F341","v":0},null,null,null,null,{"$f":"I341+J341+K341","v":0},{"$f":"G341+L341","v":0}]
[null,null,"Sub-Total",{"$f":"SUM(D299:D341)","v":203696194.39999998},{"$f":"SUM(E299:E341)","v":12592304},{"$f":"SUM(F299:F341)","v":-3189995},{"$f":"SUM(G299:G341)","v":213098503.39999998},null,{"$f":"SUM(I299:I341)","v":-102902049.31999999},{"$f":"SUM(J299:J341)","v":-4267871},{"$f":"SUM(K299:K341)","v":1473484},{"$f":"SUM(L299:L341)","v":-105696436.31999999},{"$f":"SUM(M299:M341)","v":107402067.08000004}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D343+E343+F343","v":0},null,null,null,null,{"$f":"I343+J343+K343","v":0},{"$f":"G343+L343","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D344+E344+F344","v":0},null,null,null,null,{"$f":"I344+J344+K344","v":0},{"$f":"G344+L344","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D342:D344)","v":203696194.39999998},{"$f":"SUM(E342:E344)","v":12592304},{"$f":"SUM(F342:F344)","v":-3189995},{"$f":"SUM(G342:G344)","v":213098503.39999998},null,{"$f":"SUM(I342:I344)","v":-102902049.31999999},{"$f":"SUM(J342:J344)","v":-4267871},{"$f":"SUM(K342:K344)","v":1473484},{"$f":"SUM(L342:L344)","v":-105696436.31999999},{"$f":"SUM(M342:M344)","v":107402067.08000004}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6",null,null,null,null,null,null,0]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J345+J346","v":-4267871}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Overhead Depts &"]
[8,null,"Stores Equipment",null,null,null,null,null,"Information Systems",null,-680632]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J347-K350-K351","v":-3587239}]

{"sheet":"Appendix 2-BB Service Life  ","index":10,"n_rows":108,"n_cols":17,"rows_kept":108,"cut":false,"hidden":false,"merged":[[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],[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],[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],[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],[81,2,81,4],[81,6,81,7],[82,2,82,4],[82,5,82,7],[74,13,74,14],[74,15,74,16],[75,2,75,4],[76,2,76,4],[76,6,76,7],[74,10,75,10],[74,11,74,12],[77,6,77,7],[79,3,79,4],[72,0,72,7],[74,2,74,4],[74,5,75,7],[74,9,75,9],[79,6,79,7],[80,3,80,4],[80,6,80,7],[69,2,69,4],[60,2,60,4],[61,2,61,4],[62,1,63,1],[62,2,63,2],[62,3,62,4],[63,3,63,4],[77,1,80,1],[77,2,80,2],[77,3,77,4],[59,2,59,4],[49,2,49,4],[50,0,68,0],[50,2,50,4],[51,2,51,4],[52,2,52,4],[53,2,53,4],[55,2,55,4],[64,2,64,4],[65,2,65,4],[66,2,66,4],[67,2,67,4],[68,2,68,4],[33,0,49,0],[33,1,35,1],[33,2,35,2],[33,3,33,4],[34,3,34,4],[43,2,43,4],[44,2,44,4],[45,2,45,4],[46,2,46,4],[47,2,47,4],[48,2,48,4],[56,2,56,4],[57,1,58,1],[57,2,58,2],[57,3,57,4],[58,3,58,4],[38,1,40,1],[38,2,40,2],[38,3,38,4],[39,3,39,4],[40,3,40,4],[41,1,42,1],[41,3,41,4],[42,3,42,4],[35,3,35,4],[36,2,36,4],[37,2,37,4],[16,0,32,0],[16,1,18,1],[16,2,18,2],[16,3,16,4],[17,3,18,3],[25,2,25,4],[26,2,26,4],[27,2,27,4],[28,2,28,4],[29,2,29,4],[30,2,30,4],[19,1,21,1],[19,2,21,2],[19,3,19,4],[20,3,21,3],[22,1,24,1],[22,2,24,2],[22,3,22,4],[23,3,24,3],[32,2,32,4],[14,11,14,12],[14,13,14,14],[31,2,31,4],[14,2,14,4],[14,5,14,7],[14,9,15,9],[14,10,15,10],[8,0,8,16],[9,0,9,16],[10,0,10,16],[14,15,14,16],[15,2,15,4]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"+'App.2-BA_Fixed Asset Cont'!M1","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,4]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Attachment:",null,"4-O"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-BB"]
["Service Life Comparison"]
["Table F-1 from Kinetrics Report1"]
[]
[]
[]
[null,null,"Asset Details",null,null,"Useful Life",null,null,null,"USoA Account Number","USoA Account Description","Current",null,"Proposed",null,"Outside Range of Min, Max TUL?"]
["Parent*","#","Category| Component | Type",null,null,"MIN UL","TUL","MAX UL",null,null,null,"Years","Rate","Years","Rate","Below Min TUL","Above Max TUL"]
["OH",1,"Fully Dressed Wood Poles","Overall",null,35,45,75,null,1830,"Poles, Towers and Fixtures",40,{"$f":"IF(ISERROR(1/L17), \"\", 1/L17)","v":2.5000000000000001E-2},40,{"$f":"IF(ISERROR(1/N17), \"\", 1/N17)","v":2.5000000000000001E-2},{"$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,1835,"Overhead Conductors and Devices",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,5,"OH Line Switch Motor",null,null,15,25,25,null,1980,"System Supervisory Equipment",25,0.04,25,0.04,"No","No"]
[null,6,"OH Line Switch RTU",null,null,15,20,20,null,1980,"System Supervisory Equipment",20,0.05,20,0.05,"No","No"]
[null,7,"OH Integral Switches",null,null,35,45,60,null,1835,"Overhead Conductors and Devices",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,8,"OH Conductors",null,null,50,60,75,null,1835,"Overhead Conductors and Devices",60,1.6666666666666666E-2,60,1.6666666666666666E-2,"No","No"]
[null,9,"OH Transformers & Voltage Regulators",null,null,30,40,60,null,1850,"Line Transformers",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,10,"OH Shunt Capacitor Banks",null,null,25,30,40,null,null,null,null,"",null,"","",""]
[null,11,"Reclosers",null,null,25,40,55,null,1835,"Overhead Conductors and Devices",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
["TS & MS",12,"Power Transformers","Overall",null,30,45,60,null,1820,"Distribution Station Equipment<50kV",50,0.02,50,0.02,"No","No"]
[null,null,null,"Bushing",null,10,20,30,null,1820,"Distribution Station Equipment<50kV",25,0.04,25,0.04,"No","No"]
[null,null,null,"Tap Changer",null,20,30,60,null,null,null,null,"",null,"","",""]
[null,13,"Station Service Transformer",null,null,30,45,55,null,1820,"Distribution Station Equipment<50kV",45,2.2222222222222223E-2,45,2.2222222222222223E-2,"No","No"]
[null,14,"Station Grounding Transformer",null,null,30,40,40,null,null,null,null,"",null,"","",""]
[null,15,"Station DC System","Overall",null,10,20,30,null,1820,"Distribution Station Equipment<50kV",20,0.05,20,0.05,"No","No"]
[null,null,null,"Battery Bank",null,10,15,15,null,1820,"Distribution Station Equipment<50kV",15,6.6666666666666666E-2,15,6.6666666666666666E-2,"No","No"]
[null,null,null,"Charger",null,20,20,30,null,1820,"Distribution Station Equipment<50kV",20,0.05,20,0.05,"No","No"]
[null,16,"Station Metal Clad Switchgear","Overall",null,30,40,60,null,1820,"Distribution Station Equipment<50kV",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,null,null,"Removable Breaker",null,25,40,60,null,null,null,null,"",null,"","",""]
[null,17,"Station Independent Breakers",null,null,35,45,65,null,1820,"Distribution Station Equipment<50kV",50,0.02,50,0.02,"No","No"]
[null,18,"Station Switch",null,null,30,50,60,null,1820,"Distribution Station Equipment<50kV",50,0.02,50,0.02,"No","No"]
[null,19,"Electromechanical Relays",null,null,25,35,50,null,null,null,null,"",null,"","",""]
[null,20,"Solid State Relays",null,null,10,30,45,null,null,null,null,"",null,"","",""]
[null,21,"Digital & Numeric Relays",null,null,15,20,20,null,null,null,null,"",null,"","",""]
[null,22,"Rigid Busbars",null,null,30,55,60,null,null,null,null,"",null,"","",""]
[null,23,"Steel Structure",null,null,35,50,90,null,null,null,null,"",null,"","",""]
["UG",24,"Primary Paper Insulated Lead Covered (PILC) Cables",null,null,60,65,75,null,null,null,null,"",null,"","",""]
[null,25,"Primary Ethylene-Propylene Rubber (EPR) Cables",null,null,20,25,25,null,null,null,null,"",null,"","",""]
[null,26,"Primary Non-Tree Retardant (TR) Cross Linked \nPolyethylene (XLPE) Cables Direct Buried",null,null,20,25,30,null,null,null,null,"",null,"","",""]
[null,28,"Primary TR XLPE Cables Direct Buried",null,null,25,30,35,null,1845,"Underground Conductors and Devices",30,3.3333333333333333E-2,30,3.3333333333333333E-2,"No","No"]
[null,29,"Primary TR XLPE Cables in Duct",null,null,35,40,60,null,1845,"Underground Conductors and Devices",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,31,"Secondary Cables Direct Buried",null,null,25,35,40,null,1845,"Underground Conductors and Devices",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,32,"Secondary Cables in Duct",null,null,35,40,60,null,1845,"Underground Conductors and Devices",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,33,"Network Tranformers","Overall",null,20,35,50,null,null,null,null,"",null,"","",""]
[null,null,null,"Protector",null,20,35,40,null,null,null,null,"",null,"","",""]
[null,34,"Pad-Mounted Transformers",null,null,25,40,45,null,1850,"Line Transformers",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,35,"Submersible/Vault Transformers",null,null,25,35,45,null,null,null,null,"",null,"","",""]
[null,36,"UG Foundation",null,null,35,55,70,null,1840,"Underground Conduit",55,1.8181818181818181E-2,55,1.8181818181818181E-2,"No","No"]
[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,1845,"Underground Conductors and Devices",30,3.3333333333333333E-2,30,3.3333333333333333E-2,"No","No"]
[null,40,"Ducts",null,null,30,50,85,null,1840,"Underground Conduit",80,1.2500000000000001E-2,80,1.2500000000000001E-2,"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,1980,"System Supervisory Equipment",20,0.05,20,0.05,"No","No"]
[]
[]
["Table F-2 from Kinetrics Report1"]
[]
[null,null,"Asset Details",null,null,"Useful Life Range",null,null,null,"USoA Account Number","USoA Account Description","Current",null,"Proposed",null,"Outside Range of Min, Max TUL?"]
[null,"#","Category| Component | Type",null,null,null,null,null,null,null,null,"Years","Rate","Years","Rate","Below Min Range","Above Max Range"]
[null,1,"Office Equipment",null,null,5,15,null,null,1915,"Office Furniture and Equipment",10,{"$f":"IF(ISERROR(1/L77), \"\", 1/L77)","v":0.1},10,{"$f":"IF(ISERROR(1/N77), \"\", 1/N77)","v":0.1},{"$f":"IF(ISBLANK(N77),\"\",IF(N77<F77,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N77),\"\",IF(N77>G77,\"Yes\",\"No\"))","v":"No"}]
[null,2,"Vehicles","Trucks < 3 Tons",null,5,15,null,null,1930,"Transportation equipment",12,{"$f":"IF(ISERROR(1/L78), \"\", 1/L78)","v":8.3333333333333329E-2},12,{"$f":"IF(ISERROR(1/N78), \"\", 1/N78)","v":8.3333333333333329E-2},{"$f":"IF(ISBLANK(N78),\"\",IF(N78<F78,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N78),\"\",IF(N78>G78,\"Yes\",\"No\"))","v":"No"}]
[null,null,null,"Trucks > 3 Tons",null,5,15,null,null,1930,"Transportation equipment",15,6.6666666666666666E-2,15,6.6666666666666666E-2,"No","No"]
[null,null,null,"Trailers",null,5,20,null,null,1930,"Transportation equipment",10,0.1,10,0.1,"No","No"]
[null,null,null,"Vans",null,5,10,null,null,1930,"Transportation equipment",12,8.3333333333333329E-2,12,8.3333333333333329E-2,"No","Yes"]
[null,3,"Administrative Buildings",null,null,50,75,null,null,1808,"Buildings and Fixtures",50,0.02,50,0.02,"No","No"]
[null,4,"Leasehold Improvements",null,null,"Lease dependent",null,null,null,1810,"Leasehold Improvements",5,0.2,5,0.2]
[null,5,"Station Buildings","Station Buildings",null,50,75,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Parking",null,25,30,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Fence",null,25,60,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Roof",null,20,30,null,null,null,null,null,"",null,"","",""]
[null,6,"Computer Equipment","Hardware",null,3,5,null,null,1920,"Computer Equipment-Hardware","3-5",2.3533287835643517E-5,"3-5",2.3533287835643517E-5,"No","Yes"]
[null,null,null,"Software",null,2,5,null,null,1611,"Computer Software","2-7",2.3500105750475876E-5,"2-7",2.3500105750475876E-5,"No","Yes"]
[null,7,"Equipment","Power Operated",null,5,10,null,null,1950,"Power Operated Equipment",10,0.1,10,0.1,"No","No"]
[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 and Garage",10,0.1,10,0.1,"No","No"]
[null,null,null,"Measurement & Testing Equipment",null,5,10,null,null,1945,"Measurement and Testing Equipment",10,0.1,10,0.1,"No","No"]
[null,8,"Communication","Towers",null,60,70,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Wireless",null,2,10,null,null,null,null,null,"",null,"","",""]
[null,9,"Residential Energy Meters",null,null,25,35,null,null,null,null,null,"",null,"","",""]
[null,10,"Industrial/Commercial Energy Meters",null,null,25,35,null,null,1860,"Meters",35,2.8571428571428571E-2,35,2.8571428571428571E-2,"No","No"]
[null,11,"Wholesale Energy Meters",null,null,15,30,null,null,1860,"Meters",30,3.3333333333333333E-2,30,3.3333333333333333E-2,"No","No"]
[null,12,"Current & Potential Transformer (CT & PT)",null,null,35,50,null,null,1860,"Meters",50,0.02,50,0.02,"No","No"]
[null,13,"Smart Meters",null,null,5,15,null,null,1860,"Meters",15,6.6666666666666666E-2,15,6.6666666666666666E-2,"No","No"]
[null,14,"Repeaters - Smart Metering",null,null,10,15,null,null,1860,"Meters",15,6.6666666666666666E-2,15,6.6666666666666666E-2,"No","No"]
[null,15,"Data Collectors - Smart Metering",null,null,15,20,null,null,1860,"Meters",15,6.6666666666666666E-2,15,6.6666666666666666E-2,"No","No"]
[]
[]
["* 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"]

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[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Attachment:","NA"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-CA"]
["Depreciation and Amortization Expense"]
[null,"Former CGAAP (Year 1)"]
[]
["Select the set of appendices that apply",null,null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard"]
["2012 Set of Appendices (2-CA to 2-CG)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,null,2012,"Former CGAAP"]
["2013 Set of Appendices (2-CA to 2-CF)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,null,2013,"Former CGAAP"]
[]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan. 1","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation 1","Years","Depreciation Rate","Current Year Depreciation Expense","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) ","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1609,"Hydro One Gate Station",null,null,{"$f":"C20-D20","v":0},null,{"$f":"E20+0.5*F20","v":0},null,{"$f":"IF(H20=0,0,1/H20)","v":0},{"$f":"IF(H20=0,0,G20/H20)","v":0},null,{"$f":"IF(ISERROR(+J20-K20), 0, +J20-K20)","v":0}]
[1611,"Computer Software (Formally known as Account 1925)",null,null,0,null,0,null,{"$f":"IF(H21=0,0,1/H21)","v":0},0,null,0]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,null,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]
[1850,"ARO"]
[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,{"$f":"IF(H59=0,0,1/H59)","v":0},0,null,0]
[2440,"Deferred Revenue",null,null,0,null,0,null,{"$f":"IF(H60=0,0,1/H60)","v":0},0,null,0]
["WIP","Work In Process",null,null,0,null,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C20:C61)","v":0},{"$f":"SUM(D20:D61)","v":0},{"$f":"SUM(E20:E61)","v":0},{"$f":"SUM(F20:F61)","v":0},{"$f":"SUM(G20:G61)","v":0},null,null,{"$f":"SUM(J20:J61)","v":0},{"$f":"SUM(K20:K61)","v":0},{"$f":"SUM(L20:L61)","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."]
[]
["General","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CB_NewCGAAP_DepExp_Yr1","index":12,"n_rows":84,"n_cols":15,"rows_kept":84,"cut":false,"hidden":false,"merged":[[8,0,8,14],[9,0,9,14],[17,0,18,0],[17,1,18,1],[17,10,18,10],[17,13,18,13],[10,0,10,14],[12,0,12,1],[12,11,12,12],[13,0,13,1],[13,2,13,10],[13,11,13,12],[14,0,14,1],[14,2,14,10],[14,11,14,12],[83,1,84,14],[76,1,76,14],[77,1,77,14],[78,1,78,14],[79,1,79,14],[80,1,80,14],[81,1,81,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Attachment:","4-P"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-CB"]
["Depreciation and Amortization Expense"]
["Revised CGAAP (Year 1) 2013"]
[]
["Select the set of appendices that apply",null,null,null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below",null,"Accounting Standard"]
["2012 Set of Appendices (2-CA to 2-CG)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,null,null,2012,null,"Revised CGAAP"]
["2013 Set of Appendices (2-CA to 2-CF)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,null,null,2013,null,"Revised CGAAP"]
[]
[]
["Account","Description","Opening NBV as at Jan 15","Additions","Average Remaining Life of Opening NBV 4","Years (new additions only) 3","Depreciation Rate on New Additions","Depreciation Expense on Opening NBV","Depreciation Expense on Additions 1","Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n (l)","Variance 2","Depreciation Expense on Current Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated During the Year\n(o)","Current Full Year Depreciation 6"]
[null,null,"(a)","(d)","(i)","(f)","(g) = 1 / (f)","(j) = (a) / (i)","(h)=((d)*0.5)/(f) ","(k) = (j) + (h)",null,"(m) = (k) - (l)","(n) = (d)/(f) ",null,"(p) = (j) + (n) - (o)"]
[1609,"Hydro One Gate Station",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D17+'App.2-BA_Fixed Asset Cont'!I17)","v":1135295.23},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E17)","v":0},22.333300000000001,25,{"$f":"IF(F20=0,0,1/F20)","v":0.04},{"$f":"IF(E20=0,0,+C20/E20)","v":50834.19064804574},{"$f":"IF(F20=0,0,+(D20*0.5)/F20)","v":0},{"$f":"IF(ISERROR(+H20+I20), 0, +H20+I20)","v":50834.19064804574},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J17)*-1","v":50892.72},{"$f":"IF(ISERROR(+J20-K20), 0, +J20-K20)","v":-58.529351954261074},{"$f":"IF(F20=0,0,+(D20)/F20)","v":0},null,{"$f":"IF(ISERROR(+M20+H20-N20), 0, +M20+H20-N20)","v":50834.19064804574}]
[1611,"Computer Software (Formally known as Account 1925)",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D18+'App.2-BA_Fixed Asset Cont'!I18)","v":188549},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E18)","v":2442},2.29998484,2,{"$f":"IF(F21=0,0,1/F21)","v":0.5},81978.366431319606,610.5,82588.866431319606,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J18)*-1","v":85451},-2862.1335686803941,1221,63240.6,{"$f":"IF(ISERROR(+M21+H21-N21), 0, +M21+H21-N21)","v":19958.766431319607}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D19+'App.2-BA_Fixed Asset Cont'!I19)","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E19)","v":0},null,null,0,0,0,0,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J19)*-1","v":0},0,0,null,0]
[1805,"Land",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D20+'App.2-BA_Fixed Asset Cont'!I20)","v":133037.5},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E20)","v":0},null,null,0,0,0,0,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J20)*-1","v":0},0,0,null,0]
[1808,"Buildings",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D21+'App.2-BA_Fixed Asset Cont'!I21)","v":2070381.2},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E21)","v":3277071.4},35.806370000000001,27.56,3.6284470246734396E-2,57821.588728486015,59453.399854862117,117274.98858334814,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J21)*-1","v":72044.19},45230.798583348136,118906.79970972423,null,176728.38843821024]
[1810,"Leasehold Improvements",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D22+'App.2-BA_Fixed Asset Cont'!I22)","v":58043.59},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E22)","v":0},1.8991720000000001,5,0.2,30562.576743970527,0,30562.576743970527,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J22)*-1","v":31202.02},-639.44325602947356,{"$f":"IF(F25=0,0,+(D25)/F25)","v":0},{"$f":"412.18+412.18+412.18","v":1236.54},29326.036743970526]
[1815,"Transformer Station Equipment >50 kV",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D23+'App.2-BA_Fixed Asset Cont'!I23)","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E23)","v":0},null,null,0,0,0,0,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J23)*-1","v":0},0,0,null,0]
[1820,"Distribution Station Equipment <50 kV",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D24+'App.2-BA_Fixed Asset Cont'!I24)","v":2160169.16},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E24)","v":0},5.54,20,0.05,{"$f":"IF(E27=0,0,+C27/E27)","v":389922.23104693141},0,{"$f":"IF(ISERROR(+H27+I27), 0, +H27+I27)","v":389922.23104693141},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J24)*-1","v":381948.17000000004},7974.0610469313688,0,{"$f":"41855.17+123597.8","v":165452.97},224469.26104693141]
[1825,"Storage Battery Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D25+'App.2-BA_Fixed Asset Cont'!I25)","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E25)","v":0},null,null,0,0,0,0,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J25)*-1","v":0},0,0,null,0]
[1830,"Poles, Towers & Fixtures",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D26+'App.2-BA_Fixed Asset Cont'!I26)","v":21362830.399999999},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E26)","v":3330044.6799999997},30,40,2.5000000000000001E-2,712094.34666666656,41625.558499999999,753719.90516666661,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J26)*-1","v":680779.56},72940.34516666655,83251.116999999998,66993,728352.46366666653]
[1835,"Overhead Conductors & Devices",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D27+'App.2-BA_Fixed Asset Cont'!I27)-C31","v":1202198.6699999981},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E27)-D31","v":1286048.8899999999},27.47,40,2.5000000000000001E-2,43764.05788132501,16075.611124999999,{"$f":"IF(ISERROR(+H30+I30), 0, +H30+I30)","v":59839.669006325013},null,59839.669006325013,{"$f":"IF(F30=0,0,+(D30)/F30)","v":32151.222249999999},4898,71017.280131325009]
[1835,"Overhead Conductors & Devices - Conductor",{"$f":"16304189.41-1187227","v":15116962.41},1050436.95,52.52,60,{"$f":"IF(F31=0,0,1/F31)","v":1.6666666666666666E-2},{"$f":"IF(E31=0,0,+C31/E31)","v":287832.49067022087},{"$f":"IF(F31=0,0,+(D31*0.5)/F31)","v":8753.6412499999988},{"$f":"IF(ISERROR(+H31+I31), 0, +H31+I31)","v":296586.13192022085},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J27)*-1","v":410913.57},{"$f":"IF(ISERROR(+J31-K31), 0, +J31-K31)","v":-114327.43807977915},{"$f":"IF(F31=0,0,+(D31)/F31)","v":17507.282499999998},958,304381.77317022084]
[1840,"Underground Conduit - Ducts",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D28+'App.2-BA_Fixed Asset Cont'!I28)-196348.77-876564","v":5071886.9200000009},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E28)-D33-D34","v":770125.65999999992},70.430000000000007,80,1.2500000000000001E-2,72013.160868947904,4813.2853749999995,76826.446243947896,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J28)*-1","v":108897.16},-32070.713756052108,9626.570749999999,null,81639.731618947902]
[1840,"Underground Conduit - Trenches",196348.77,null,18.3,40,{"$f":"IF(F33=0,0,1/F33)","v":2.5000000000000001E-2},{"$f":"IF(E33=0,0,+C33/E33)","v":10729.440983606557},{"$f":"IF(F33=0,0,+(D33*0.5)/F33)","v":0},{"$f":"IF(ISERROR(+H33+I33), 0, +H33+I33)","v":10729.440983606557},0,{"$f":"IF(ISERROR(+J33-K33), 0, +J33-K33)","v":10729.440983606557},{"$f":"IF(F33=0,0,+(D33)/F33)","v":0},null,10729.440983606557]
[1840,"Underground Conduit - Foundations",876564,24521,50.45,55,{"$f":"IF(F34=0,0,1/F34)","v":1.8181818181818181E-2},{"$f":"IF(E34=0,0,+C34/E34)","v":17374.905847373637},{"$f":"IF(F34=0,0,+(D34*0.5)/F34)","v":222.91818181818181},{"$f":"IF(ISERROR(+H34+I34), 0, +H34+I34)","v":17597.824029191819},0,{"$f":"IF(ISERROR(+J34-K34), 0, +J34-K34)","v":17597.824029191819},{"$f":"IF(F34=0,0,+(D34)/F34)","v":445.83636363636361},null,17820.742211010001]
[1845,"U/G Conductors & Devices -  Cables in Duct",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D29+'App.2-BA_Fixed Asset Cont'!I29)-622289.97-113053-162061","v":8588530.7499999981},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E29)","v":161567.30000000002},33.82,40,2.5000000000000001E-2,253948.27764636304,2019.5912500000002,255967.86889636304,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J29)*-1","v":340474.98},-84507.11110363694,4039.1825000000003,null,257987.46014636304]
[1845,"U/G Conductors & Devices - Cables Direct Buried",{"$f":"622289.97+113053","v":735342.97},null,10.87,30,{"$f":"IF(F36=0,0,1/F36)","v":3.3333333333333333E-2},{"$f":"IF(E36=0,0,+C36/E36)","v":67648.847286108561},{"$f":"IF(F36=0,0,+(D36*0.5)/F36)","v":0},{"$f":"IF(ISERROR(+H36+I36), 0, +H36+I36)","v":67648.847286108561},0,{"$f":"IF(ISERROR(+J36-K36), 0, +J36-K36)","v":67648.847286108561},{"$f":"IF(F36=0,0,+(D36)/F36)","v":0},null,67648.847286108561]
[1845,"U/G Conductors & Devices - UG Switchgear",162061,null,23.1,30,{"$f":"IF(F37=0,0,1/F37)","v":3.3333333333333333E-2},{"$f":"IF(E37=0,0,+C37/E37)","v":7015.6277056277049},{"$f":"IF(F37=0,0,+(D37*0.5)/F37)","v":0},{"$f":"IF(ISERROR(+H37+I37), 0, +H37+I37)","v":7015.6277056277049},0,{"$f":"IF(ISERROR(+J37-K37), 0, +J37-K37)","v":7015.6277056277049},{"$f":"IF(F37=0,0,+(D37)/F37)","v":0},null,7015.6277056277049]
[1850,"Line Transformers",{"$f":"'App.2-BA_Fixed Asset Cont'!D30+'App.2-BA_Fixed Asset Cont'!I30","v":12017878.15},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E30)","v":1470235.79},21.92,40,2.5000000000000001E-2,548260.86450729927,18377.947375,566638.81188229925,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J30)*-1","v":461892.35},104746.46188229928,36755.894749999999,83265,501751.75925729924]
[1850,"ARO",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D31+'App.2-BA_Fixed Asset Cont'!I31)","v":219964},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E31)","v":-14255.4},11.18,11.18,{"$f":"IF(F39=0,0,1/F39)","v":8.9445438282647588E-2},{"$f":"IF(E39=0,0,+C39/E39)","v":19674.776386404294},{"$f":"IF(F39=0,0,+(D39*0.5)/F39)","v":-637.54025044722721},{"$f":"IF(ISERROR(+H39+I39), 0, +H39+I39)","v":19037.236135957068},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J31)*-1","v":27666},{"$f":"IF(ISERROR(+J39-K39), 0, +J39-K39)","v":-8628.7638640429323},{"$f":"IF(F39=0,0,+(D39)/F39)","v":-1275.0805008944544},null,18399.695885509838]
[1855,"Services Overhead",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D32+'App.2-BA_Fixed Asset Cont'!I32)-2233991.27-205969.74","v":3894660.2600000016},28316,51.42,40,2.5000000000000001E-2,75742.128743679525,353.95,76096.078743679522,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J32)*-1","v":197687.95},{"$f":"IF(ISERROR(+J40-K40), 0, +J40-K40)","v":-121591.87125632049},707.9,null,76450.028743679519]
[1855,"Services Underground - In Duct",2233991.27,{"$f":"293577-D40","v":265261},31.93,40,{"$f":"IF(F41=0,0,1/F41)","v":2.5000000000000001E-2},{"$f":"IF(E41=0,0,+C41/E41)","v":69965.276229251482},{"$f":"IF(F41=0,0,+(D41*0.5)/F41)","v":3315.7624999999998},{"$f":"IF(ISERROR(+H41+I41), 0, +H41+I41)","v":73281.038729251479},null,{"$f":"IF(ISERROR(+J41-K41), 0, +J41-K41)","v":73281.038729251479},{"$f":"IF(F41=0,0,+(D41)/F41)","v":6631.5249999999996},null,76596.801229251476]
[1855,"Services Underground - Direct Buried",205969.74,null,14.5,30,{"$f":"IF(F42=0,0,1/F42)","v":3.3333333333333333E-2},{"$f":"IF(E42=0,0,+C42/E42)","v":14204.809655172414},{"$f":"IF(F42=0,0,+(D42*0.5)/F42)","v":0},{"$f":"IF(ISERROR(+H42+I42), 0, +H42+I42)","v":14204.809655172414},null,{"$f":"IF(ISERROR(+J42-K42), 0, +J42-K42)","v":14204.809655172414},{"$f":"IF(F42=0,0,+(D42)/F42)","v":0},null,14204.809655172414]
[1860,"Meters - Industrial/Commercial Energy Meters",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D33+'App.2-BA_Fixed Asset Cont'!I33)-4324586.33-1203055.87-258541.8-104625.18-191834.09","v":367615.74999999942},null,27.89,35,2.8571428571428571E-2,13180.916098960181,0,13180.916098960181,null,13180.916098960181,0,null,13180.916098960181]
[1860,"Meters - CT PT's",104625.18,21879,41.13,50,{"$f":"IF(F44=0,0,1/F44)","v":0.02},{"$f":"IF(E44=0,0,+C44/E44)","v":2543.768052516411},{"$f":"IF(F44=0,0,+(D44*0.5)/F44)","v":218.79},{"$f":"IF(ISERROR(+H44+I44), 0, +H44+I44)","v":2762.558052516411},null,{"$f":"IF(ISERROR(+J44-K44), 0, +J44-K44)","v":2762.558052516411},{"$f":"IF(F44=0,0,+(D44)/F44)","v":437.58},null,2981.3480525164109]
[1860,"Meters - Primary",191834.09,null,40.299999999999997,50,{"$f":"IF(F45=0,0,1/F45)","v":0.02},{"$f":"IF(E45=0,0,+C45/E45)","v":4760.1511166253104},{"$f":"IF(F45=0,0,+(D45*0.5)/F45)","v":0},{"$f":"IF(ISERROR(+H45+I45), 0, +H45+I45)","v":4760.1511166253104},null,{"$f":"IF(ISERROR(+J45-K45), 0, +J45-K45)","v":4760.1511166253104},{"$f":"IF(F45=0,0,+(D45)/F45)","v":0},null,4760.1511166253104]
[1860,"Meters - Smart Meters ",{"$f":"4324586.33+1203056","v":5527642.3300000001},{"$f":"162539-D44","v":140660},11.1,15,{"$f":"IF(F46=0,0,1/F46)","v":6.6666666666666666E-2},{"$f":"IF(E46=0,0,+C46/E46)","v":497985.79549549549},{"$f":"IF(F46=0,0,+(D46*0.5)/F46)","v":4688.666666666667},{"$f":"IF(ISERROR(+H46+I46), 0, +H46+I46)","v":502674.46216216218},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J33)*-1","v":539424.67000000004},{"$f":"IF(ISERROR(+J46-K46), 0, +J46-K46)","v":-36750.207837837865},{"$f":"IF(F46=0,0,+(D46)/F46)","v":9377.3333333333339},6403,500960.12882882881]
[1860,"Meters - Repeaters & Data Collectors",258541.8,null,5.6,15,{"$f":"IF(F47=0,0,1/F47)","v":6.6666666666666666E-2},{"$f":"IF(E47=0,0,+C47/E47)","v":46168.178571428572},{"$f":"IF(F47=0,0,+(D47*0.5)/F47)","v":0},{"$f":"IF(ISERROR(+H47+I47), 0, +H47+I47)","v":46168.178571428572},null,{"$f":"IF(ISERROR(+J47-K47), 0, +J47-K47)","v":46168.178571428572},{"$f":"IF(F47=0,0,+(D47)/F47)","v":0},null,46168.178571428572]
[1905,"Land",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D35+'App.2-BA_Fixed Asset Cont'!I35)","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E35)","v":0},null,null,0,0,0,0,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J35)*-1","v":0},0,0,null,0]
[1908,"Buildings & Fixtures",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D36+'App.2-BA_Fixed Asset Cont'!I36)","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E36)","v":0},null,null,0,0,0,0,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J36)*-1","v":0},0,0,null,0]
[1910,"Leasehold Improvements",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D37+'App.2-BA_Fixed Asset Cont'!I37)","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E37)","v":0},null,null,0,0,0,0,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J37)*-1","v":0},0,0,null,0]
[1915,"Office Furniture & Equipment ",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D38+'App.2-BA_Fixed Asset Cont'!I38)","v":250265.80999999982},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E38)","v":44016.45},6.5641449999999999,10,0.1,38126.185512355354,2200.8224999999998,40327.008012355356,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J38)*-1","v":38653.32},1673.6880123553565,4401.6449999999995,{"$f":"930.85+137.3+1072.76+103.22+585.14","v":2829.2699999999995},39698.560512355354]
[1920,"Computer Equipment - Hardware",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D40+'App.2-BA_Fixed Asset Cont'!I40)","v":284331.29999999981},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E40)-D53-D54","v":0},3.0125000000000002,5,0.2,94383.834024896205,0,94383.834024896205,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J40)*-1","v":99442.319999999992},-5058.4859751037875,0,27436.83,66947.004024896203]
[1920,"Computer Equip.-Hardware PC's",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D41+'App.2-BA_Fixed Asset Cont'!I41)","v":0},43146.52,null,3,0.33333333333333331,0,7191.0866666666661,7191.0866666666661,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J41)*-1","v":0},7191.0866666666661,14382.173333333332,null,{"$f":"IF(ISERROR(+M53+H53-N53), 0, +M53+H53-N53)","v":14382.173333333332}]
[1920,"Computer Equip.-Hardware Printers",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D42+'App.2-BA_Fixed Asset Cont'!I42)","v":0},{"$f":"3550.35+6622.57","v":10172.92},null,5,0.2,0,1017.292,1017.292,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J42)*-1","v":0},1017.292,2034.5840000000001,null,2034.5840000000001]
[1930,"Trailers 10 Yrs",43946.29,null,7.58,10,{"$f":"IF(F55=0,0,1/F55)","v":0.1},{"$f":"IF(E55=0,0,+C55/E55)","v":5797.663588390501},{"$f":"IF(F55=0,0,+(D55*0.5)/F55)","v":0},{"$f":"IF(ISERROR(+H55+I55), 0, +H55+I55)","v":5797.663588390501},5800.69,-3.0264116094986093,0,null,5797.663588390501]
[1930,"Trailers 20 Yrs",6276.15,null,16.25,20,0.05,386.22461538461539,0,386.22461538461539,386.22,4.6153846153629274E-3,0,null,386.22461538461539]
[1930,"Trucks < 3 Tons",280394.34000000003,88948.58,10.55,12,8.3333333333333329E-2,26577.662559241708,3706.1908333333336,30283.853392575042,28751.42,1532.4333925750434,7412.3816666666671,null,33990.044225908372]
[1930,"Trucks > 3 Tons",{"$f":"1666275-11685.54","v":1654589.46},671655.03,12.1,15,6.6666666666666666E-2,136742.9305785124,22388.501,159131.43157851239,146455.26999999999,12676.161578512401,44777.002,null,181519.93257851241]
[1935,"Stores Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D44+'App.2-BA_Fixed Asset Cont'!I44)","v":581.7100000000064},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E44)","v":0},1,10,0.1,581.7100000000064,0,581.7100000000064,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J44)*-1","v":582.01},-0.29999999999358806,0,582,-0.28999999999359716]
[1940,"Tools, Shop & Garage Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D45+'App.2-BA_Fixed Asset Cont'!I45)","v":226660.0700000003},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E45)","v":50258.12},6.3859649999999997,10,0.1,35493.472012452359,2512.9059999999999,38006.378012452362,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J45)*-1","v":49469.440000000002},-11463.06198754764,5025.8119999999999,{"$f":"362.69+510.29+1312.4+270+209.52+1331.23+174.34+155.52+573.16","v":4899.1500000000005},35620.134012452356]
[1945,"Measurement & Testing Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D46+'App.2-BA_Fixed Asset Cont'!I46)","v":131696.53000000003},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E46)","v":7633.75},6.1289680000000004,10,0.1,21487.553858985724,381.6875,21869.241358985724,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J46)*-1","v":24343.49},-2474.2486410142774,763.375,{"$f":"623.62+221.4+2023.12+1550.8","v":4418.9399999999996},17831.988858985726]
[1950,"Power Operated Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D47+'App.2-BA_Fixed Asset Cont'!I47)","v":144697.24},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E47)","v":11395},7.3055560000000002,10,0.1,19806.46510683102,569.75,20376.21510683102,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J47)*-1","v":21361.8},-985.58489316897976,1139.5,null,20945.96510683102]
[1955,"Communications Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D48+'App.2-BA_Fixed Asset Cont'!I48)","v":72824.459999999992},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E48)","v":39139.980000000003},3.8294269999999999,5,0.2,19017.064432877294,3913.9980000000005,22931.062432877294,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J48)*-1","v":20551.2},2379.862432877293,7827.996000000001,null,26845.060432877297]
[1960,"Miscellaneous Equipment ",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D50+'App.2-BA_Fixed Asset Cont'!I50)","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E50)","v":0},null,null,0,0,0,0,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J50)*-1","v":0},0,0,null,0]
[1970,"Load Management Controls Customer Premises",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D51+'App.2-BA_Fixed Asset Cont'!I51)","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E51)","v":0},null,null,0,0,0,0,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J51)*-1","v":0},0,0,null,0]
[1975,"Load Management Controls Utility Premises",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D52+'App.2-BA_Fixed Asset Cont'!I52)","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E52)","v":0},null,null,0,0,0,0,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J52)*-1","v":0},0,0,null,0]
[1980,"System Supervisor Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D53+'App.2-BA_Fixed Asset Cont'!I53)","v":226639.44},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E53)","v":0},7.01,20,0.05,32330.875891583455,0,32330.875891583455,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J53)*-1","v":32357.040000000001},-26.164108416545787,0,null,32330.875891583455]
[1985,"Miscellaneous Fixed Assets",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D54+'App.2-BA_Fixed Asset Cont'!I54)","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E54)","v":0},null,null,0,0,0,0,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J54)*-1","v":0},0,0,null,0]
[1990,"Other Tangible Property",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D55+'App.2-BA_Fixed Asset Cont'!I55)","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E55)","v":0},null,null,0,0,0,0,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J55)*-1","v":0},0,0,null,0]
[1995,"Contributions & Grants",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D56+'App.2-BA_Fixed Asset Cont'!I56)","v":-13065469.15},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E56)","v":-1792508.76},31.73,38.47,{"$f":"IF(F70=0,0,1/F70)","v":2.5994281258123215E-2},-411770.22218720452,-23297.48843254484,-435067.71061974938,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J56)*-1","v":-422209.81},-12857.900619749387,-46594.97686508968,null,-458365.19905229419]
[2440,"Deferred Revenue5",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D57+'App.2-BA_Fixed Asset Cont'!I57)","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E57)","v":0},null,null,{"$f":"IF(F71=0,0,1/F71)","v":0},0,0,0,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J57)*-1","v":0},0,0,null,0]
["WIP","Work in Progress",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!D58+'App.2-BA_Fixed Asset Cont'!I58)","v":2906520.1},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E58)","v":-759326.04},null,null,{"$f":"IF(F72=0,0,1/F72)","v":0},0,0,0,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J58)*-1","v":0},0,0,null,0]
[null,"Total",{"$f":"SUM(C20:C72)","v":77244877.889999986},{"$f":"SUM(D20:D72)","v":10228885.82},null,null,null,{"$f":"SUM(H20:H72)","v":3394988.1940061338},180476.82789535486,3575465.0219014869,3435218.75,140246.27190148702,360953.65579070972,432613.30000000005,3323328.5497968425]
[]
["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 current year's 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 of the year of policy changes, 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 at January 1 of the year of policy changes.  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 at January 1 of the year of policy changes."]
[5," NBV must exclude assets still on the books but which have been fully amortized or depreciated."]
[6,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CC_DepExp_Yr2","index":13,"n_rows":80,"n_cols":11,"rows_kept":80,"cut":false,"hidden":false,"merged":[[79,1,80,10],[8,0,8,10],[9,0,9,10],[10,0,10,10],[17,0,18,0],[17,1,18,1],[17,6,18,6],[17,9,18,9],[12,0,12,1],[13,0,13,1],[14,0,14,1],[14,2,14,8],[13,2,13,8],[75,1,75,10],[76,1,76,10],[77,1,77,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Attachment:","4Q"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-CC"]
["Depreciation and Amortization Expense"]
["Revised CGAAP (Year 2)-2014"]
[]
["Select the set of appendices that apply",null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard"]
["2012 Set of Appendices (2-CA to 2-CG)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,2013,"Revised CGAAP"]
["2013 Set of Appendices (2-CA to 2-CF)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,2014,"Revised CGAAP"]
[]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","Current Year Depreciation Expense 1"," Depreciation Expense per Apppendix 2-BA Fixed Assets, Column J\n (l)","Variance 2","Depreciation Expense on Current Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated During the Year\n(o)","Current Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)= Prior Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = Prior Full Year Depreciation  + (n) - (o)"]
[1609,"Hydro One Gate Station",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E101)","v":0},25,{"$f":"IF(D20=0,0,1/D20)","v":0.04},{"$f":"IF(D20=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O20,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O20+((C20*0.5)/D20))","v":50834.19064804574},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J101)*-1","v":50892.72},{"$f":"IF(ISERROR(+F20-G20), 0, +F20-G20)","v":-58.529351954261074},{"$f":"IF(D20=0,0,+(C20)/D20)","v":0},0,{"$f":"IF(ISERROR(+I20+'App.2-CB_NewCGAAP_DepExp_Yr1'!O20-J20), 0, +I20+'App.2-CB_NewCGAAP_DepExp_Yr1'!O20-J20)","v":50834.19064804574}]
[1611,"Computer Software (Formally known as Account 1925)",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E102)","v":62420},2,{"$f":"IF(D21=0,0,1/D21)","v":0.5},{"$f":"IF(D21=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O21,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O21+((C21*0.5)/D21))","v":35563.766431319607},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J102)*-1","v":72240.81},-36677.04356868039,31210,4050.14,{"$f":"IF(ISERROR(+I21+'App.2-CB_NewCGAAP_DepExp_Yr1'!O21-J21), 0, +I21+'App.2-CB_NewCGAAP_DepExp_Yr1'!O21-J21)","v":47118.626431319608}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E103)","v":0},null,0,{"$f":"IF(D22=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O22,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O22+((C22*0.5)/D22))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J103)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CB_NewCGAAP_DepExp_Yr1'!O22-J22), 0, +I22+'App.2-CB_NewCGAAP_DepExp_Yr1'!O22-J22)","v":0}]
[1805,"Land",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E104)","v":0},null,0,{"$f":"IF(D23=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O23,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O23+((C23*0.5)/D23))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J104)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CB_NewCGAAP_DepExp_Yr1'!O23-J23), 0, +I23+'App.2-CB_NewCGAAP_DepExp_Yr1'!O23-J23)","v":0}]
[1808,"Buildings",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E105)","v":1529.2},37.43,2.6716537536735238E-2,{"$f":"IF(D24=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O24,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O24+((C24*0.5)/D24))","v":176748.81590281083},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J105)*-1","v":190672.64000000001},-13923.824097189179,40.85492920117553,null,{"$f":"IF(ISERROR(+I24+'App.2-CB_NewCGAAP_DepExp_Yr1'!O24-J24), 0, +I24+'App.2-CB_NewCGAAP_DepExp_Yr1'!O24-J24)","v":176769.24336741143}]
[1810,"Leasehold Improvements",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E106)","v":0},5,0.2,{"$f":"IF(D25=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O25,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O25+((C25*0.5)/D25))","v":29326.036743970526},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J106)*-1","v":26841.57},2484.4667439705263,0,26841.57,{"$f":"IF(ISERROR(+I25+'App.2-CB_NewCGAAP_DepExp_Yr1'!O25-J25), 0, +I25+'App.2-CB_NewCGAAP_DepExp_Yr1'!O25-J25)","v":2484.4667439705263}]
[1815,"Transformer Station Equipment >50 kV",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E107)","v":0},null,0,{"$f":"IF(D26=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O26,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O26+((C26*0.5)/D26))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J107)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CB_NewCGAAP_DepExp_Yr1'!O26-J26), 0, +I26+'App.2-CB_NewCGAAP_DepExp_Yr1'!O26-J26)","v":0}]
[1820,"Distribution Station Equipment <50 kV",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E108)","v":0},20,0.05,{"$f":"IF(D27=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O27,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O27+((C27*0.5)/D27))","v":224469.26104693141},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J108)*-1","v":225959.43},-1490.1689530685835,0,25708.92,{"$f":"IF(ISERROR(+I27+'App.2-CB_NewCGAAP_DepExp_Yr1'!O27-J27), 0, +I27+'App.2-CB_NewCGAAP_DepExp_Yr1'!O27-J27)","v":198760.3410469314}]
[1825,"Storage Battery Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E109)","v":0},null,0,{"$f":"IF(D28=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O28,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O28+((C28*0.5)/D28))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J109)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CB_NewCGAAP_DepExp_Yr1'!O28-J28), 0, +I28+'App.2-CB_NewCGAAP_DepExp_Yr1'!O28-J28)","v":0}]
[1830,"Poles, Towers & Fixtures",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E110)","v":2957605.64},40,2.5000000000000001E-2,{"$f":"IF(D29=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O29,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O29+((C29*0.5)/D29))","v":765322.53416666656},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J110)*-1","v":773278.87},-7956.3358333334327,73940.141000000003,38090,{"$f":"IF(ISERROR(+I29+'App.2-CB_NewCGAAP_DepExp_Yr1'!O29-J29), 0, +I29+'App.2-CB_NewCGAAP_DepExp_Yr1'!O29-J29)","v":764202.60466666659}]
[1835,"Overhead Conductors & Devices",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E111)-C31","v":183370.97999999998},40,2.5000000000000001E-2,{"$f":"IF(D30=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O30,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O30+((C30*0.5)/D30))","v":73309.417381325009},null,73309.417381325009,4584.2744999999995,null,{"$f":"IF(ISERROR(+I30+'App.2-CB_NewCGAAP_DepExp_Yr1'!O30-J30), 0, +I30+'App.2-CB_NewCGAAP_DepExp_Yr1'!O30-J30)","v":75601.554631325009}]
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[1860,"Meters - Smart Meters",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E117)-C43-C44-C45-C47","v":332154.31999999995},15,6.6666666666666666E-2,{"$f":"IF(D46=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O46,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O46+((C46*0.5)/D46))","v":512031.93949549546},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J117)*-1","v":551616.47},-39584.53050450451,22143.621333333329,null,{"$f":"IF(ISERROR(+I46+'App.2-CB_NewCGAAP_DepExp_Yr1'!O46-J46), 0, +I46+'App.2-CB_NewCGAAP_DepExp_Yr1'!O46-J46)","v":523103.75016216212}]
[1860,"Meters - Repeaters & Data Collectors",59531,15,6.6666666666666666E-2,{"$f":"IF(D47=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O47,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O47+((C47*0.5)/D47))","v":48152.545238095241},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J128)*-1","v":0},48152.545238095241,3968.7333333333331,null,{"$f":"IF(ISERROR(+I47+'App.2-CB_NewCGAAP_DepExp_Yr1'!O47-J47), 0, +I47+'App.2-CB_NewCGAAP_DepExp_Yr1'!O47-J47)","v":50136.911904761902}]
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[1910,"Leasehold Improvements",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E121)","v":0},null,0,{"$f":"IF(D50=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O50,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O50+((C50*0.5)/D50))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J121)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CB_NewCGAAP_DepExp_Yr1'!O50-J50), 0, +I50+'App.2-CB_NewCGAAP_DepExp_Yr1'!O50-J50)","v":0}]
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[1920,"Computer Equip.-Hardware PC's",23067.41,3,0.33333333333333331,{"$f":"IF(D53=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O53,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O53+((C53*0.5)/D53))","v":18226.741666666665},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J125)*-1","v":0},18226.741666666665,7689.1366666666663,0,{"$f":"IF(ISERROR(+I53+'App.2-CB_NewCGAAP_DepExp_Yr1'!O53-J53), 0, +I53+'App.2-CB_NewCGAAP_DepExp_Yr1'!O53-J53)","v":22071.309999999998}]
[1920,"Computer Equip.-Hardware Printers",10760.64,5,0.2,{"$f":"IF(D54=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O54,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O54+((C54*0.5)/D54))","v":3110.6480000000001},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J126)*-1","v":0},3110.6480000000001,2152.1279999999997,0,{"$f":"IF(ISERROR(+I54+'App.2-CB_NewCGAAP_DepExp_Yr1'!O54-J54), 0, +I54+'App.2-CB_NewCGAAP_DepExp_Yr1'!O54-J54)","v":4186.7119999999995}]
[1930,"Trailers 10 Yrs",32735,10,0.1,{"$f":"IF(D55=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O55,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O55+((C55*0.5)/D55))","v":7434.413588390501},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J136)*-1","v":0},7434.413588390501,3273.5,null,{"$f":"IF(ISERROR(+I55+'App.2-CB_NewCGAAP_DepExp_Yr1'!O55-J55), 0, +I55+'App.2-CB_NewCGAAP_DepExp_Yr1'!O55-J55)","v":9071.1635883905001}]
[1930,"Trailers 20 Yrs",null,20,0.05,{"$f":"IF(D56=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O56,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O56+((C56*0.5)/D56))","v":386.22461538461539},null,386.22461538461539,0,null,{"$f":"IF(ISERROR(+I56+'App.2-CB_NewCGAAP_DepExp_Yr1'!O56-J56), 0, +I56+'App.2-CB_NewCGAAP_DepExp_Yr1'!O56-J56)","v":386.22461538461539}]
[1930,"Trucks < 3 Tons",217217.16,12,8.3333333333333329E-2,{"$f":"IF(D57=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O57,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O57+((C57*0.5)/D57))","v":43040.759225908376},null,43040.759225908376,18101.43,null,{"$f":"IF(ISERROR(+I57+'App.2-CB_NewCGAAP_DepExp_Yr1'!O57-J57), 0, +I57+'App.2-CB_NewCGAAP_DepExp_Yr1'!O57-J57)","v":52091.474225908372}]
[1930,"Trucks > 3 Tons",372664.03,15,6.6666666666666666E-2,{"$f":"IF(D58=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O58,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O58+((C58*0.5)/D58))","v":193942.06691184573},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J127)*-1","v":221876.5},-27934.43308815427,24844.268666666667,null,{"$f":"IF(ISERROR(+I58+'App.2-CB_NewCGAAP_DepExp_Yr1'!O58-J58), 0, +I58+'App.2-CB_NewCGAAP_DepExp_Yr1'!O58-J58)","v":206364.20124517908}]
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[1940,"Tools, Shop & Garage Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E129)","v":160587.49},10,0.1,{"$f":"IF(D60=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O60,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O60+((C60*0.5)/D60))","v":43649.508512452354},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J129)*-1","v":48090.1},-4440.5914875476446,16058.749,2453.88,{"$f":"IF(ISERROR(+I60+'App.2-CB_NewCGAAP_DepExp_Yr1'!O60-J60), 0, +I60+'App.2-CB_NewCGAAP_DepExp_Yr1'!O60-J60)","v":49225.003012452355}]
[1945,"Measurement & Testing Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E130)","v":26887.63},10,0.1,{"$f":"IF(D61=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O61,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O61+((C61*0.5)/D61))","v":19176.370358985725},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J130)*-1","v":23026.92},-3850.5496410142732,2688.7629999999999,1294.06,{"$f":"IF(ISERROR(+I61+'App.2-CB_NewCGAAP_DepExp_Yr1'!O61-J61), 0, +I61+'App.2-CB_NewCGAAP_DepExp_Yr1'!O61-J61)","v":19226.691858985723}]
[1950,"Power Operated Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E131)","v":0},10,0.1,{"$f":"IF(D62=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O62,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O62+((C62*0.5)/D62))","v":20945.96510683102},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J131)*-1","v":16662.330000000002},4283.6351068310178,0,null,{"$f":"IF(ISERROR(+I62+'App.2-CB_NewCGAAP_DepExp_Yr1'!O62-J62), 0, +I62+'App.2-CB_NewCGAAP_DepExp_Yr1'!O62-J62)","v":20945.96510683102}]
[1955,"Communications Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E132)","v":3147},5,0.2,{"$f":"IF(D63=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O63,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O63+((C63*0.5)/D63))","v":27159.760432877298},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J132)*-1","v":27675.26},-515.49956712270068,629.4,null,{"$f":"IF(ISERROR(+I63+'App.2-CB_NewCGAAP_DepExp_Yr1'!O63-J63), 0, +I63+'App.2-CB_NewCGAAP_DepExp_Yr1'!O63-J63)","v":27474.460432877298}]
[1960,"Miscellaneous Equipment ",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E134)","v":0},null,0,{"$f":"IF(D64=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O64,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O64+((C64*0.5)/D64))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J134)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I64+'App.2-CB_NewCGAAP_DepExp_Yr1'!O64-J64), 0, +I64+'App.2-CB_NewCGAAP_DepExp_Yr1'!O64-J64)","v":0}]
[1970,"Load Management Controls Customer Premises",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E135)","v":0},null,0,{"$f":"IF(D65=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O65,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O65+((C65*0.5)/D65))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J135)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I65+'App.2-CB_NewCGAAP_DepExp_Yr1'!O65-J65), 0, +I65+'App.2-CB_NewCGAAP_DepExp_Yr1'!O65-J65)","v":0}]
[1975,"Load Management Controls Utility Premises",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E136)","v":0},null,0,{"$f":"IF(D66=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O66,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O66+((C66*0.5)/D66))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J136)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I66+'App.2-CB_NewCGAAP_DepExp_Yr1'!O66-J66), 0, +I66+'App.2-CB_NewCGAAP_DepExp_Yr1'!O66-J66)","v":0}]
[1980,"System Supervisor Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E137)","v":39037.599999999999},20,0.05,{"$f":"IF(D67=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O67,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O67+((C67*0.5)/D67))","v":33306.815891583457},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J137)*-1","v":23781.119999999999},9525.6958915834584,1951.8799999999999,null,{"$f":"IF(ISERROR(+I67+'App.2-CB_NewCGAAP_DepExp_Yr1'!O67-J67), 0, +I67+'App.2-CB_NewCGAAP_DepExp_Yr1'!O67-J67)","v":34282.755891583452}]
[1985,"Miscellaneous Fixed Assets",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E138)","v":0},null,0,{"$f":"IF(D68=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O68,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O68+((C68*0.5)/D68))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J138)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I68+'App.2-CB_NewCGAAP_DepExp_Yr1'!O68-J68), 0, +I68+'App.2-CB_NewCGAAP_DepExp_Yr1'!O68-J68)","v":0}]
[1990,"Other Tangible Property",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E139)","v":0},null,0,{"$f":"IF(D69=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O69,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O69+((C69*0.5)/D69))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J139)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I69+'App.2-CB_NewCGAAP_DepExp_Yr1'!O69-J69), 0, +I69+'App.2-CB_NewCGAAP_DepExp_Yr1'!O69-J69)","v":0}]
[1995,"Contributions & Grants",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E140)","v":-2137041.84},40.65,2.4600246002460024E-2,{"$f":"IF(D70=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O70,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O70+((C70*0.5)/D70))","v":-484651.0765430691},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J140)*-1","v":-458949.54},-25701.536543069116,-52571.754981549813,null,{"$f":"IF(ISERROR(+I70+'App.2-CB_NewCGAAP_DepExp_Yr1'!O70-J70), 0, +I70+'App.2-CB_NewCGAAP_DepExp_Yr1'!O70-J70)","v":-510936.954033844}]
[2440,"Deferred Revenue5",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E141)","v":0},null,0,{"$f":"IF(D71=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O71,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O71+((C71*0.5)/D71))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J141)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I71+'App.2-CB_NewCGAAP_DepExp_Yr1'!O71-J71), 0, +I71+'App.2-CB_NewCGAAP_DepExp_Yr1'!O71-J71)","v":0}]
["WIP","Work in Progress",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E142)","v":741545.11},null,0,{"$f":"IF(D72=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O72,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O72+((C72*0.5)/D72))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J142)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I72+'App.2-CB_NewCGAAP_DepExp_Yr1'!O72-J72), 0, +I72+'App.2-CB_NewCGAAP_DepExp_Yr1'!O72-J72)","v":0}]
[null,"Total",{"$f":"SUM(C20:C72)","v":8559029.6599999983},0,null,{"$f":"SUM(F20:F72)","v":3472781.9804058187},3588339.3999999994,-115557.41959418176,298906.8612179528,135542.33000000002,3486693.0810147948]
[]
["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_DepExp_Yr3","index":14,"n_rows":82,"n_cols":11,"rows_kept":82,"cut":false,"hidden":false,"merged":[[8,0,8,10],[9,0,9,10],[10,0,10,10],[17,0,18,0],[17,1,18,1],[17,6,18,6],[17,9,18,9],[12,0,12,1],[13,0,13,1],[14,0,14,1],[13,2,13,8],[14,2,14,8],[77,1,77,10],[78,1,78,10],[79,1,79,10],[81,1,82,10],[73,1,73,4]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Attachment:","4-R"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-CD"]
["Depreciation and Amortization Expense"]
["Revised CGAAP or MIFRS (Year 3) 2015"]
[]
["Select the set of appendices that apply",null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard"]
["2012 Set of Appendices (2-CA to 2-CG)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,2014,"Revised CGAAP"]
["2013 Set of Appendices (2-CA to 2-CF)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,2015,"MIFRS"]
[]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","Current Year Depreciation Expense1","Depreciation Expense per Apppendix 2-BA Fixed Assets, Column J\n (l)","Variance 2","Depreciation Expense on Current Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated During the Year\n(o)","Current Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h) = Prior Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = Prior Full Year Depreciation  + (n) - (o)"]
[1609,"Hydro One Gate Station",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E168)","v":0},25,{"$f":"IF(D20=0,0,1/D20)","v":0.04},{"$f":"IF(D20=0,+'App.2-CC_DepExp_Yr2'!K20,+'App.2-CC_DepExp_Yr2'!K20+((C20*0.5)/D20))","v":50834.19064804574},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J168)*-1","v":50892.78},{"$f":"IF(ISERROR(+F20-G20), 0, +F20-G20)","v":-58.589351954258746},{"$f":"IF(D20=0,0,+(C20)/D20)","v":0},null,{"$f":"IF(ISERROR(+I20+'App.2-CC_DepExp_Yr2'!K20-J20), 0, +I20+'App.2-CC_DepExp_Yr2'!K20-J20)","v":50834.19064804574}]
[1611,"Computer Software (Formally known as Account 1925)",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E169)","v":53506.06},2.0499999999999998,{"$f":"IF(D21=0,0,1/D21)","v":0.48780487804878053},{"$f":"IF(D21=0,+'App.2-CC_DepExp_Yr2'!K21,+'App.2-CC_DepExp_Yr2'!K21+((C21*0.5)/D21))","v":60168.884967904974},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J169)*-1","v":57482.18},2686.7049679049742,26100.517073170733,36813.269999999997,{"$f":"IF(ISERROR(+I21+'App.2-CC_DepExp_Yr2'!K21-J21), 0, +I21+'App.2-CC_DepExp_Yr2'!K21-J21)","v":36405.873504490351}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E170)","v":0},null,0,{"$f":"IF(D22=0,+'App.2-CC_DepExp_Yr2'!K22,+'App.2-CC_DepExp_Yr2'!K22+((C22*0.5)/D22))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J170)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CC_DepExp_Yr2'!K22-J22), 0, +I22+'App.2-CC_DepExp_Yr2'!K22-J22)","v":0}]
[1805,"Land",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E171)","v":0},null,0,{"$f":"IF(D23=0,+'App.2-CC_DepExp_Yr2'!K23,+'App.2-CC_DepExp_Yr2'!K23+((C23*0.5)/D23))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J171)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CC_DepExp_Yr2'!K23-J23), 0, +I23+'App.2-CC_DepExp_Yr2'!K23-J23)","v":0}]
[1808,"Buildings",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E172)","v":152835},37.06,2.6983270372369129E-2,{"$f":"IF(D24=0,+'App.2-CC_DepExp_Yr2'!K24,+'App.2-CC_DepExp_Yr2'!K24+((C24*0.5)/D24))","v":178831.23743109195},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J172)*-1","v":191983.89},-13152.652568908059,4123.9881273610363,null,{"$f":"IF(ISERROR(+I24+'App.2-CC_DepExp_Yr2'!K24-J24), 0, +I24+'App.2-CC_DepExp_Yr2'!K24-J24)","v":180893.23149477245}]
[1810,"Leasehold Improvements",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E173)","v":0},5,0.2,{"$f":"IF(D25=0,+'App.2-CC_DepExp_Yr2'!K25,+'App.2-CC_DepExp_Yr2'!K25+((C25*0.5)/D25))","v":2484.4667439705263},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J173)*-1","v":0},2484.4667439705263,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CC_DepExp_Yr2'!K25-J25), 0, +I25+'App.2-CC_DepExp_Yr2'!K25-J25)","v":2484.4667439705263}]
[1815,"Transformer Station Equipment >50 kV",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E174)","v":0},null,0,{"$f":"IF(D26=0,+'App.2-CC_DepExp_Yr2'!K26,+'App.2-CC_DepExp_Yr2'!K26+((C26*0.5)/D26))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J174)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CC_DepExp_Yr2'!K26-J26), 0, +I26+'App.2-CC_DepExp_Yr2'!K26-J26)","v":0}]
[1820,"Distribution Station Equipment <50 kV",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E175)","v":0},20,0.05,{"$f":"IF(D27=0,+'App.2-CC_DepExp_Yr2'!K27,+'App.2-CC_DepExp_Yr2'!K27+((C27*0.5)/D27))","v":198760.3410469314},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J175)*-1","v":200250.49},-1490.148953068594,0,40900.97,{"$f":"IF(ISERROR(+I27+'App.2-CC_DepExp_Yr2'!K27-J27), 0, +I27+'App.2-CC_DepExp_Yr2'!K27-J27)","v":157859.3710469314}]
[1825,"Storage Battery Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E176)","v":0},null,0,{"$f":"IF(D28=0,+'App.2-CC_DepExp_Yr2'!K28,+'App.2-CC_DepExp_Yr2'!K28+((C28*0.5)/D28))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J176)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CC_DepExp_Yr2'!K28-J28), 0, +I28+'App.2-CC_DepExp_Yr2'!K28-J28)","v":0}]
[1830,"Poles, Towers & Fixtures",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E177)","v":4241393.91},40,2.5000000000000001E-2,{"$f":"IF(D29=0,+'App.2-CC_DepExp_Yr2'!K29,+'App.2-CC_DepExp_Yr2'!K29+((C29*0.5)/D29))","v":817220.02854166657},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J177)*-1","v":855217.33},-37997.301458333386,106034.84775,59952,{"$f":"IF(ISERROR(+I29+'App.2-CC_DepExp_Yr2'!K29-J29), 0, +I29+'App.2-CC_DepExp_Yr2'!K29-J29)","v":810285.45241666655}]
[1835,"Overhead Conductors & Devices",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E178)-C31","v":572356.39999999944},40,2.5000000000000001E-2,{"$f":"IF(D30=0,+'App.2-CC_DepExp_Yr2'!K30,+'App.2-CC_DepExp_Yr2'!K30+((C30*0.5)/D30))","v":82756.009631324996},null,82756.009631324996,14308.909999999985,14699,{"$f":"IF(ISERROR(+I30+'App.2-CC_DepExp_Yr2'!K30-J30), 0, +I30+'App.2-CC_DepExp_Yr2'!K30-J30)","v":75211.464631324998}]
[1835,"Overhead Conductors & Devices - Conductor",1645917,60,1.6666666666666666E-2,{"$f":"IF(D31=0,+'App.2-CC_DepExp_Yr2'!K31,+'App.2-CC_DepExp_Yr2'!K31+((C31*0.5)/D31))","v":336151.07350355416},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J178)*-1","v":475176.04},-139024.96649644582,27431.95,null,{"$f":"IF(ISERROR(+I31+'App.2-CC_DepExp_Yr2'!K31-J31), 0, +I31+'App.2-CC_DepExp_Yr2'!K31-J31)","v":349867.04850355419}]
[1840,"Underground Conduit - Ducts",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E179)-C33-C34","v":787716.94000000006},80,1.2500000000000001E-2,{"$f":"IF(D32=0,+'App.2-CC_DepExp_Yr2'!K32,+'App.2-CC_DepExp_Yr2'!K32+((C32*0.5)/D32))","v":85230.448243947903},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J179)*-1","v":116164.12},-30933.671756052092,9846.4617500000004,103,{"$f":"IF(ISERROR(+I32+'App.2-CC_DepExp_Yr2'!K32-J32), 0, +I32+'App.2-CC_DepExp_Yr2'!K32-J32)","v":90050.679118947912}]
[1840,"Underground Conduit - Trenches",null,40,2.5000000000000001E-2,{"$f":"IF(D33=0,+'App.2-CC_DepExp_Yr2'!K33,+'App.2-CC_DepExp_Yr2'!K33+((C33*0.5)/D33))","v":10729.440983606557},null,10729.440983606557,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CC_DepExp_Yr2'!K33-J33), 0, +I33+'App.2-CC_DepExp_Yr2'!K33-J33)","v":10729.440983606557}]
[1840,"Underground Conduit - Foundations",19945.45,55,1.8181818181818181E-2,{"$f":"IF(D34=0,+'App.2-CC_DepExp_Yr2'!K34,+'App.2-CC_DepExp_Yr2'!K34+((C34*0.5)/D34))","v":18270.875392828184},null,18270.875392828184,362.64454545454549,null,{"$f":"IF(ISERROR(+I34+'App.2-CC_DepExp_Yr2'!K34-J34), 0, +I34+'App.2-CC_DepExp_Yr2'!K34-J34)","v":18452.197665555457}]
[1845,"Underground Conductors & Devices - Cables in Duct",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E180)-C36-C37","v":624897.43999999994},40,2.5000000000000001E-2,{"$f":"IF(D35=0,+'App.2-CC_DepExp_Yr2'!K35,+'App.2-CC_DepExp_Yr2'!K35+((C35*0.5)/D35))","v":278945.65339636302},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J180)*-1","v":378574.59},-99628.936603637005,15622.435999999998,3536,{"$f":"IF(ISERROR(+I35+'App.2-CC_DepExp_Yr2'!K35-J35), 0, +I35+'App.2-CC_DepExp_Yr2'!K35-J35)","v":283220.87139636301}]
[1845,"Underground Conductors & Devices - Cables Direct Buried",null,30,3.3333333333333333E-2,{"$f":"IF(D36=0,+'App.2-CC_DepExp_Yr2'!K36,+'App.2-CC_DepExp_Yr2'!K36+((C36*0.5)/D36))","v":67648.847286108561},null,67648.847286108561,0,19749,{"$f":"IF(ISERROR(+I36+'App.2-CC_DepExp_Yr2'!K36-J36), 0, +I36+'App.2-CC_DepExp_Yr2'!K36-J36)","v":47899.847286108561}]
[1845,"Underground Conductors & Devices - UG Switchgear",24777.56,30,3.3333333333333333E-2,{"$f":"IF(D37=0,+'App.2-CC_DepExp_Yr2'!K37,+'App.2-CC_DepExp_Yr2'!K37+((C37*0.5)/D37))","v":24640.244372294372},null,24640.244372294372,825.9186666666667,null,{"$f":"IF(ISERROR(+I37+'App.2-CC_DepExp_Yr2'!K37-J37), 0, +I37+'App.2-CC_DepExp_Yr2'!K37-J37)","v":25053.203705627708}]
[1850,"Line Transformers",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E181)","v":1539937.1500000001},40,2.5000000000000001E-2,{"$f":"IF(D38=0,+'App.2-CC_DepExp_Yr2'!K38,+'App.2-CC_DepExp_Yr2'!K38+((C38*0.5)/D38))","v":558206.82863229921},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J181)*-1","v":535007.85},23198.97863229923,38498.428750000006,57069,{"$f":"IF(ISERROR(+I38+'App.2-CC_DepExp_Yr2'!K38-J38), 0, +I38+'App.2-CC_DepExp_Yr2'!K38-J38)","v":520387.04300729919}]
[1850,"ARO",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E182)","v":-26685.93},11.18,8.9445438282647588E-2,{"$f":"IF(D39=0,+'App.2-CC_DepExp_Yr2'!K39,+'App.2-CC_DepExp_Yr2'!K39+((C39*0.5)/D39))","v":12848.737477638639},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J182)*-1","v":14120},-1271.2625223613613,-2386.9347048300538,null,{"$f":"IF(ISERROR(+I39+'App.2-CC_DepExp_Yr2'!K39-J39), 0, +I39+'App.2-CC_DepExp_Yr2'!K39-J39)","v":11655.270125223613}]
[1855,"Services Overhead",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E183)-C41-C42","v":124928.43000000005},40,2.5000000000000001E-2,{"$f":"IF(D40=0,+'App.2-CC_DepExp_Yr2'!K40,+'App.2-CC_DepExp_Yr2'!K40+((C40*0.5)/D40))","v":82357.780868679518},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J183)*-1","v":238636.02000000002},-156278.2391313205,3123.2107500000011,803,{"$f":"IF(ISERROR(+I40+'App.2-CC_DepExp_Yr2'!K40-J40), 0, +I40+'App.2-CC_DepExp_Yr2'!K40-J40)","v":83116.386243679517}]
[1855,"Services Underground - In duct",290450.21999999997,40,2.5000000000000001E-2,{"$f":"IF(D41=0,+'App.2-CC_DepExp_Yr2'!K41,+'App.2-CC_DepExp_Yr2'!K41+((C41*0.5)/D41))","v":87938.846479251471},null,87938.846479251471,7261.2554999999993,null,{"$f":"IF(ISERROR(+I41+'App.2-CC_DepExp_Yr2'!K41-J41), 0, +I41+'App.2-CC_DepExp_Yr2'!K41-J41)","v":91569.474229251471}]
[1855,"Services Underground - Direct Buried",null,30,3.3333333333333333E-2,{"$f":"IF(D42=0,+'App.2-CC_DepExp_Yr2'!K42,+'App.2-CC_DepExp_Yr2'!K42+((C42*0.5)/D42))","v":13425.809655172414},null,13425.809655172414,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CC_DepExp_Yr2'!K42-J42), 0, +I42+'App.2-CC_DepExp_Yr2'!K42-J42)","v":13425.809655172414}]
[1860,"Meters - Industrial/Commercial Energy Meters",null,35,2.8571428571428571E-2,{"$f":"IF(D43=0,+'App.2-CC_DepExp_Yr2'!K43,+'App.2-CC_DepExp_Yr2'!K43+((C43*0.5)/D43))","v":13180.916098960181},null,13180.916098960181,0,22,{"$f":"IF(ISERROR(+I43+'App.2-CC_DepExp_Yr2'!K43-J43), 0, +I43+'App.2-CC_DepExp_Yr2'!K43-J43)","v":13158.916098960181}]
[1860,"Meters - CT PT's",5835.58,50,0.02,{"$f":"IF(D44=0,+'App.2-CC_DepExp_Yr2'!K44,+'App.2-CC_DepExp_Yr2'!K44+((C44*0.5)/D44))","v":3412.0738525164106},null,3412.0738525164106,116.7116,null,{"$f":"IF(ISERROR(+I44+'App.2-CC_DepExp_Yr2'!K44-J44), 0, +I44+'App.2-CC_DepExp_Yr2'!K44-J44)","v":3470.4296525164109}]
[1860,"Meters - Primary",null,50,0.02,{"$f":"IF(D45=0,+'App.2-CC_DepExp_Yr2'!K45,+'App.2-CC_DepExp_Yr2'!K45+((C45*0.5)/D45))","v":3463.1511166253104},null,3463.1511166253104,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CC_DepExp_Yr2'!K45-J45), 0, +I45+'App.2-CC_DepExp_Yr2'!K45-J45)","v":3463.1511166253104}]
[1860,"Meters - Smart Meters",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E184)-C43-C44-C45-C47","v":548833.9},15,6.6666666666666666E-2,{"$f":"IF(D46=0,+'App.2-CC_DepExp_Yr2'!K46,+'App.2-CC_DepExp_Yr2'!K46+((C46*0.5)/D46))","v":541398.2134954955},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J184)*-1","v":564951.36},-23553.14650450449,36588.926666666666,15,{"$f":"IF(ISERROR(+I46+'App.2-CC_DepExp_Yr2'!K46-J46), 0, +I46+'App.2-CC_DepExp_Yr2'!K46-J46)","v":559677.67682882876}]
[1860,"Meters - Repeaters & Collectors",null,15,6.6666666666666666E-2,{"$f":"IF(D47=0,+'App.2-CC_DepExp_Yr2'!K47,+'App.2-CC_DepExp_Yr2'!K47+((C47*0.5)/D47))","v":50136.911904761902},null,50136.911904761902,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CC_DepExp_Yr2'!K47-J47), 0, +I47+'App.2-CC_DepExp_Yr2'!K47-J47)","v":50136.911904761902}]
[1905,"Land",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E186)","v":0},null,0,{"$f":"IF(D48=0,+'App.2-CC_DepExp_Yr2'!K48,+'App.2-CC_DepExp_Yr2'!K48+((C48*0.5)/D48))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I48+'App.2-CC_DepExp_Yr2'!K48-J48), 0, +I48+'App.2-CC_DepExp_Yr2'!K48-J48)","v":0}]
[1908,"Buildings & Fixtures",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E187)","v":0},null,0,{"$f":"IF(D49=0,+'App.2-CC_DepExp_Yr2'!K49,+'App.2-CC_DepExp_Yr2'!K49+((C49*0.5)/D49))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I49+'App.2-CC_DepExp_Yr2'!K49-J49), 0, +I49+'App.2-CC_DepExp_Yr2'!K49-J49)","v":0}]
[1910,"Leasehold Improvements",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E188)","v":0},null,0,{"$f":"IF(D50=0,+'App.2-CC_DepExp_Yr2'!K50,+'App.2-CC_DepExp_Yr2'!K50+((C50*0.5)/D50))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CC_DepExp_Yr2'!K50-J50), 0, +I50+'App.2-CC_DepExp_Yr2'!K50-J50)","v":0}]
[1915,"Office Furniture & Equipment ",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E189)","v":114528.03},10,0.1,{"$f":"IF(D51=0,+'App.2-CC_DepExp_Yr2'!K51,+'App.2-CC_DepExp_Yr2'!K51+((C51*0.5)/D51))","v":47390.231012355354},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J189)*-1","v":48133.87},-743.6389876446483,11452.803,1729.18,{"$f":"IF(ISERROR(+I51+'App.2-CC_DepExp_Yr2'!K51-J51), 0, +I51+'App.2-CC_DepExp_Yr2'!K51-J51)","v":51387.452512355354}]
[1920,"Computer Equipment - Hardware",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E191)-C53-C54","v":83078.23000000001},5,0.2,{"$f":"IF(D52=0,+'App.2-CC_DepExp_Yr2'!K52,+'App.2-CC_DepExp_Yr2'!K52+((C52*0.5)/D52))","v":83836.981024896202},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J191)*-1","v":115757.26},-31920.278975103793,16615.646000000001,12918.7,{"$f":"IF(ISERROR(+I52+'App.2-CC_DepExp_Yr2'!K52-J52), 0, +I52+'App.2-CC_DepExp_Yr2'!K52-J52)","v":79226.104024896209}]
[1920,"Computer Equip.-Hardware PC's",35464,3,0.33333333333333331,{"$f":"IF(D53=0,+'App.2-CC_DepExp_Yr2'!K53,+'App.2-CC_DepExp_Yr2'!K53+((C53*0.5)/D53))","v":27981.976666666666},null,27981.976666666666,11821.333333333334,0,{"$f":"IF(ISERROR(+I53+'App.2-CC_DepExp_Yr2'!K53-J53), 0, +I53+'App.2-CC_DepExp_Yr2'!K53-J53)","v":33892.643333333333}]
[1920,"Computer Equip.-Hardware Printers",18989,5,0.2,{"$f":"IF(D54=0,+'App.2-CC_DepExp_Yr2'!K54,+'App.2-CC_DepExp_Yr2'!K54+((C54*0.5)/D54))","v":6085.6119999999992},null,6085.6119999999992,3797.8,0,{"$f":"IF(ISERROR(+I54+'App.2-CC_DepExp_Yr2'!K54-J54), 0, +I54+'App.2-CC_DepExp_Yr2'!K54-J54)","v":7984.5119999999997}]
[1930,"Trailers 10 Yrs",null,10,0.1,{"$f":"IF(D55=0,+'App.2-CC_DepExp_Yr2'!K56,+'App.2-CC_DepExp_Yr2'!K56+((C55*0.5)/D55))","v":386.22461538461539},null,386.22461538461539,0,null,{"$f":"IF(ISERROR(+I55+'App.2-CC_DepExp_Yr2'!K55-J55), 0, +I55+'App.2-CC_DepExp_Yr2'!K55-J55)","v":9071.1635883905001}]
[1930,"Trailers 20 Yrs",null,20,0.05,{"$f":"IF(D56=0,+'App.2-CC_DepExp_Yr2'!K57,+'App.2-CC_DepExp_Yr2'!K57+((C56*0.5)/D56))","v":52091.474225908372},null,52091.474225908372,0,null,{"$f":"IF(ISERROR(+I56+'App.2-CC_DepExp_Yr2'!K56-J56), 0, +I56+'App.2-CC_DepExp_Yr2'!K56-J56)","v":386.22461538461539}]
[1930,"Trucks < 3 Tons",3473.45,12,8.3333333333333329E-2,{"$f":"IF(D57=0,+'App.2-CC_DepExp_Yr2'!K58,+'App.2-CC_DepExp_Yr2'!K58+((C57*0.5)/D57))","v":206508.92832851241},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J194)*-1","v":260569.31},-54060.381671487587,289.45416666666665,null,{"$f":"IF(ISERROR(+I57+'App.2-CC_DepExp_Yr2'!K57-J57), 0, +I57+'App.2-CC_DepExp_Yr2'!K57-J57)","v":52380.928392575042}]
[1930,"Trucks > 3 Tons",481964.68,15,6.6666666666666666E-2,{"$f":"IF(D58=0,+'App.2-CC_DepExp_Yr2'!K59,+'App.2-CC_DepExp_Yr2'!K59+((C58*0.5)/D58))","v":16065.199333333339},null,16065.199333333339,32130.978666666666,null,{"$f":"IF(ISERROR(+I58+'App.2-CC_DepExp_Yr2'!K58-J58), 0, +I58+'App.2-CC_DepExp_Yr2'!K58-J58)","v":238495.17991184574}]
[1935,"Stores Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E195)","v":0},10,0.1,{"$f":"IF(D59=0,+'App.2-CC_DepExp_Yr2'!K59,+'App.2-CC_DepExp_Yr2'!K59+((C59*0.5)/D59))","v":-0.28999999999359716},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J195)*-1","v":0},-0.28999999999359716,0,null,{"$f":"IF(ISERROR(+I59+'App.2-CC_DepExp_Yr2'!K59-J59), 0, +I59+'App.2-CC_DepExp_Yr2'!K59-J59)","v":-0.28999999999359716}]
[1940,"Tools, Shop & Garage Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E196)","v":158840.73000000001},10,0.1,{"$f":"IF(D60=0,+'App.2-CC_DepExp_Yr2'!K60,+'App.2-CC_DepExp_Yr2'!K60+((C60*0.5)/D60))","v":57167.039512452357},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J196)*-1","v":62121.71},-4954.6704875476426,15884.073,3931.58,{"$f":"IF(ISERROR(+I60+'App.2-CC_DepExp_Yr2'!K60-J60), 0, +I60+'App.2-CC_DepExp_Yr2'!K60-J60)","v":61177.49601245235}]
[1945,"Measurement & Testing Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E197)","v":41458.239999999998},10,0.1,{"$f":"IF(D61=0,+'App.2-CC_DepExp_Yr2'!K61,+'App.2-CC_DepExp_Yr2'!K61+((C61*0.5)/D61))","v":21299.603858985723},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J197)*-1","v":24684.09},-3384.4861410142767,4145.8239999999996,503.28,{"$f":"IF(ISERROR(+I61+'App.2-CC_DepExp_Yr2'!K61-J61), 0, +I61+'App.2-CC_DepExp_Yr2'!K61-J61)","v":22869.235858985725}]
[1950,"Power Operated Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E198)","v":196682.41},10,0.1,{"$f":"IF(D62=0,+'App.2-CC_DepExp_Yr2'!K62,+'App.2-CC_DepExp_Yr2'!K62+((C62*0.5)/D62))","v":30780.08560683102},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J198)*-1","v":32050.5},-1270.4143931689796,19668.241000000002,null,{"$f":"IF(ISERROR(+I62+'App.2-CC_DepExp_Yr2'!K62-J62), 0, +I62+'App.2-CC_DepExp_Yr2'!K62-J62)","v":40614.206106831021}]
[1955,"Communications Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E199)","v":4150},5,0.2,{"$f":"IF(D63=0,+'App.2-CC_DepExp_Yr2'!K63,+'App.2-CC_DepExp_Yr2'!K63+((C63*0.5)/D63))","v":27889.460432877298},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J199)*-1","v":27180.65},708.81043287729699,830,4628.26,{"$f":"IF(ISERROR(+I63+'App.2-CC_DepExp_Yr2'!K63-J63), 0, +I63+'App.2-CC_DepExp_Yr2'!K63-J63)","v":23676.200432877296}]
[1960,"Miscellaneous Equipment ",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E201)","v":0},null,0,{"$f":"IF(D64=0,+'App.2-CC_DepExp_Yr2'!K64,+'App.2-CC_DepExp_Yr2'!K64+((C64*0.5)/D64))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J201)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I64+'App.2-CC_DepExp_Yr2'!K64-J64), 0, +I64+'App.2-CC_DepExp_Yr2'!K64-J64)","v":0}]
[1970,"Load Management Controls Customer Premises",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E202)","v":0},null,0,{"$f":"IF(D65=0,+'App.2-CC_DepExp_Yr2'!K65,+'App.2-CC_DepExp_Yr2'!K65+((C65*0.5)/D65))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J202)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I65+'App.2-CC_DepExp_Yr2'!K65-J65), 0, +I65+'App.2-CC_DepExp_Yr2'!K65-J65)","v":0}]
[1975,"Load Management Controls Utility Premises",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E203)","v":0},null,0,{"$f":"IF(D66=0,+'App.2-CC_DepExp_Yr2'!K66,+'App.2-CC_DepExp_Yr2'!K66+((C66*0.5)/D66))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J203)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I66+'App.2-CC_DepExp_Yr2'!K66-J66), 0, +I66+'App.2-CC_DepExp_Yr2'!K66-J66)","v":0}]
[1980,"System Supervisor Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E204)","v":0},20,0.05,{"$f":"IF(D67=0,+'App.2-CC_DepExp_Yr2'!K67,+'App.2-CC_DepExp_Yr2'!K67+((C67*0.5)/D67))","v":34282.755891583452},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J204)*-1","v":24857.7},9425.0558915834517,0,null,{"$f":"IF(ISERROR(+I67+'App.2-CC_DepExp_Yr2'!K67-J67), 0, +I67+'App.2-CC_DepExp_Yr2'!K67-J67)","v":34282.755891583452}]
[1985,"Miscellaneous Fixed Assets",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E205)","v":0},null,0,{"$f":"IF(D68=0,+'App.2-CC_DepExp_Yr2'!K68,+'App.2-CC_DepExp_Yr2'!K68+((C68*0.5)/D68))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J205)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I68+'App.2-CC_DepExp_Yr2'!K68-J68), 0, +I68+'App.2-CC_DepExp_Yr2'!K68-J68)","v":0}]
[1990,"Other Tangible Property",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E206)","v":0},null,0,{"$f":"IF(D69=0,+'App.2-CC_DepExp_Yr2'!K69,+'App.2-CC_DepExp_Yr2'!K69+((C69*0.5)/D69))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J206)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I69+'App.2-CC_DepExp_Yr2'!K69-J69), 0, +I69+'App.2-CC_DepExp_Yr2'!K69-J69)","v":0}]
[1995,"Contributions & Grants",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E207)","v":-1984670.78},41.18,2.4283632831471589E-2,{"$f":"IF(D70=0,+'App.2-CC_DepExp_Yr2'!K70,+'App.2-CC_DepExp_Yr2'!K70+((C70*0.5)/D70))","v":-535034.4622902791},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J207)*-1","v":-504470.93},-30563.532290279109,-48195.016512870323,null,{"$f":"IF(ISERROR(+I70+'App.2-CC_DepExp_Yr2'!K70-J70), 0, +I70+'App.2-CC_DepExp_Yr2'!K70-J70)","v":-559131.97054671426}]
[2440,"Deferred Revenue5",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E208)","v":0},null,0,{"$f":"IF(D71=0,+'App.2-CC_DepExp_Yr2'!K71,+'App.2-CC_DepExp_Yr2'!K71+((C71*0.5)/D71))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J208)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I71+'App.2-CC_DepExp_Yr2'!K71-J71), 0, +I71+'App.2-CC_DepExp_Yr2'!K71-J71)","v":0}]
["WIP","Work in Progress",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E209)","v":125762.11},null,{"$f":"IF(D72=0,0,1/D72)","v":0},{"$f":"IF(D72=0,+'App.2-CC_DepExp_Yr2'!K72,+'App.2-CC_DepExp_Yr2'!K72+((C72*0.5)/D72))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J209)*-1","v":0},{"$f":"IF(ISERROR(+F72-G72), 0, +F72-G72)","v":0},{"$f":"IF(D72=0,0,+(C72)/D72)","v":0},null,{"$f":"IF(ISERROR(+I72+'App.2-CC_DepExp_Yr2'!K72-J72), 0, +I72+'App.2-CC_DepExp_Yr2'!K72-J72)","v":0}]
[null,"Total",{"$f":"SUM(C20:C72)","v":9886365.209999999},null,null,{"$f":"SUM(F20:F72)","v":3655771.8319905479},3769340.81,-113568.9780094528,356300.40912828583,257373.24,3585620.2501430819]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets) (under MIFRS) "]
[null,"Total Depreciation Expense",null,null,null,{"$f":"+F74+F73","v":3655771.8319905479}]
[]
["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_DepExp_Yr4","index":15,"n_rows":81,"n_cols":11,"rows_kept":81,"cut":false,"hidden":false,"merged":[[8,0,8,8],[9,0,9,8],[17,1,18,1],[17,6,18,6],[74,1,74,4],[10,0,10,7],[12,0,12,1],[13,0,13,1],[13,2,13,8],[14,0,14,1],[14,2,14,8],[17,9,18,9],[82,1,83,7],[76,1,76,7],[77,1,77,8],[79,1,79,8],[80,1,81,7],[78,1,78,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Attachment:","4-S"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-CD_DepExp_Yr3'!K7","v":"2016-09-09"}]
[]
["Appendix 2-CE"]
["Depreciation and Amortization Expense"]
["MIFRS (Year 4) 2016"]
[]
["Select the set of appendices that apply",null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard"]
["2012 Set of Appendices (2-CA to 2-CG)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,2015,"MIFRS"]
["2013 Set of Appendices (2-CA to 2-CF)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,2016,"MIFRS"]
[]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","Current Year Depreciation Expense1","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 2","Depreciation Expense on Current Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated During the Year\n(o)","Current Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=Prior Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = Prior Full Year Depreciation  + (n) - (o)"]
[1609,"Hydro One Gate Station",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E233)","v":0},25,{"$f":"IF(D20=0,0,1/D20)","v":0.04},{"$f":"IF(D20=0,'App.2-CD_DepExp_Yr3'!K20,+'App.2-CD_DepExp_Yr3'!K20+((C20*0.5)/D20))","v":50834.19064804574},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J233)*-1","v":50893},{"$f":"IF(ISERROR(+F20-G20), 0, +F20-G20)","v":-58.80935195425991},{"$f":"IF(D20=0,0,+(C20)/D20)","v":0},null,{"$f":"IF(ISERROR(+I20+'App.2-CD_DepExp_Yr3'!K20-J20), 0, +I20+'App.2-CD_DepExp_Yr3'!K20-J20)","v":50834.19064804574}]
[1611,"Computer Software (Formally known as Account 1925)",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E234)","v":77000},2.2400000000000002,{"$f":"IF(D21=0,0,1/D21)","v":0.4464285714285714},{"$f":"IF(D21=0,'App.2-CD_DepExp_Yr3'!K21,+'App.2-CD_DepExp_Yr3'!K21+((C21*0.5)/D21))","v":53593.373504490351},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J234)*-1","v":73141},-19547.626495509649,34375,38519.33,{"$f":"IF(ISERROR(+I21+'App.2-CD_DepExp_Yr3'!K21-J21), 0, +I21+'App.2-CD_DepExp_Yr3'!K21-J21)","v":32261.543504490357}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E235)","v":0},null,0,{"$f":"IF(D22=0,'App.2-CD_DepExp_Yr3'!K22,+'App.2-CD_DepExp_Yr3'!K22+((C22*0.5)/D22))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J235)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CD_DepExp_Yr3'!K22-J22), 0, +I22+'App.2-CD_DepExp_Yr3'!K22-J22)","v":0}]
[1805,"Land",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E236)","v":0},null,0,{"$f":"IF(D23=0,'App.2-CD_DepExp_Yr3'!K23,+'App.2-CD_DepExp_Yr3'!K23+((C23*0.5)/D23))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J236)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CD_DepExp_Yr3'!K23-J23), 0, +I23+'App.2-CD_DepExp_Yr3'!K23-J23)","v":0}]
[1808,"Buildings",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E237)","v":81000},25,0.04,{"$f":"IF(D24=0,'App.2-CD_DepExp_Yr3'!K24,+'App.2-CD_DepExp_Yr3'!K24+((C24*0.5)/D24))","v":182513.23149477245},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J237)*-1","v":193682},-11168.768505227548,3240,null,{"$f":"IF(ISERROR(+I24+'App.2-CD_DepExp_Yr3'!K24-J24), 0, +I24+'App.2-CD_DepExp_Yr3'!K24-J24)","v":184133.23149477245}]
[1810,"Leasehold Improvements",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E238)","v":50000},25,0.04,{"$f":"IF(D25=0,'App.2-CD_DepExp_Yr3'!K25,+'App.2-CD_DepExp_Yr3'!K25+((C25*0.5)/D25))","v":3484.4667439705263},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J238)*-1","v":1000},2484.4667439705263,2000,null,{"$f":"IF(ISERROR(+I25+'App.2-CD_DepExp_Yr3'!K25-J25), 0, +I25+'App.2-CD_DepExp_Yr3'!K25-J25)","v":4484.4667439705263}]
[1815,"Transformer Station Equipment >50 kV",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E239)","v":0},null,0,{"$f":"IF(D26=0,'App.2-CD_DepExp_Yr3'!K26,+'App.2-CD_DepExp_Yr3'!K26+((C26*0.5)/D26))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J239)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CD_DepExp_Yr3'!K26-J26), 0, +I26+'App.2-CD_DepExp_Yr3'!K26-J26)","v":0}]
[1820,"Distribution Station Equipment <50 kV",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E240)","v":0},20,0.05,{"$f":"IF(D27=0,'App.2-CD_DepExp_Yr3'!K27,+'App.2-CD_DepExp_Yr3'!K27+((C27*0.5)/D27))","v":157859.3710469314},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J240)*-1","v":200251},-42391.628953068604,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CD_DepExp_Yr3'!K27-J27), 0, +I27+'App.2-CD_DepExp_Yr3'!K27-J27)","v":157859.3710469314}]
[1825,"Storage Battery Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E241)","v":0},null,0,{"$f":"IF(D28=0,'App.2-CD_DepExp_Yr3'!K28,+'App.2-CD_DepExp_Yr3'!K28+((C28*0.5)/D28))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J241)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CD_DepExp_Yr3'!K28-J28), 0, +I28+'App.2-CD_DepExp_Yr3'!K28-J28)","v":0}]
[1830,"Poles, Towers & Fixtures",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E242)","v":3043610},40,2.5000000000000001E-2,{"$f":"IF(D29=0,'App.2-CD_DepExp_Yr3'!K29,+'App.2-CD_DepExp_Yr3'!K29+((C29*0.5)/D29))","v":848330.57741666655},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J242)*-1","v":908347},-60016.422583333449,76090.25,69615,{"$f":"IF(ISERROR(+I29+'App.2-CD_DepExp_Yr3'!K29-J29), 0, +I29+'App.2-CD_DepExp_Yr3'!K29-J29)","v":816760.70241666655}]
[1835,"Overhead Conductors & Devices",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E243)-C31","v":951183.5},40,2.5000000000000001E-2,{"$f":"IF(D30=0,'App.2-CD_DepExp_Yr3'!K30,+'App.2-CD_DepExp_Yr3'!K30+((C30*0.5)/D30))","v":87101.258381324995},null,87101.258381324995,23779.587500000001,null,{"$f":"IF(ISERROR(+I30+'App.2-CD_DepExp_Yr3'!K30-J30), 0, +I30+'App.2-CD_DepExp_Yr3'!K30-J30)","v":98991.052131325006}]
[1835,"Overhead Conductors & Devices - Conductor",{"$f":"3804734*0.75","v":2853550.5},60,1.6666666666666666E-2,{"$f":"IF(D31=0,'App.2-CD_DepExp_Yr3'!K31,+'App.2-CD_DepExp_Yr3'!K31+((C31*0.5)/D31))","v":373646.63600355422},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J243)*-1","v":504696},-131049.36399644578,47559.175000000003,58955,{"$f":"IF(ISERROR(+I31+'App.2-CD_DepExp_Yr3'!K31-J31), 0, +I31+'App.2-CD_DepExp_Yr3'!K31-J31)","v":338471.22350355418}]
[1840,"Underground Conduit - Ducts",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E244)","v":359914},80,1.2500000000000001E-2,{"$f":"IF(D32=0,'App.2-CD_DepExp_Yr3'!K32,+'App.2-CD_DepExp_Yr3'!K32+((C32*0.5)/D32))","v":92300.141618947906},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J244)*-1","v":123381},-31080.858381052094,4498.9250000000002,1767,{"$f":"IF(ISERROR(+I32+'App.2-CD_DepExp_Yr3'!K32-J32), 0, +I32+'App.2-CD_DepExp_Yr3'!K32-J32)","v":92782.604118947915}]
[1840,"Underground Conduit - Trenches",null,40,2.5000000000000001E-2,{"$f":"IF(D33=0,'App.2-CD_DepExp_Yr3'!K33,+'App.2-CD_DepExp_Yr3'!K33+((C33*0.5)/D33))","v":10729.440983606557},null,10729.440983606557,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CD_DepExp_Yr3'!K33-J33), 0, +I33+'App.2-CD_DepExp_Yr3'!K33-J33)","v":10729.440983606557}]
[1840,"Underground Conduit - Foundations",null,55,1.8181818181818181E-2,{"$f":"IF(D34=0,'App.2-CD_DepExp_Yr3'!K34,+'App.2-CD_DepExp_Yr3'!K34+((C34*0.5)/D34))","v":18452.197665555457},null,18452.197665555457,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CD_DepExp_Yr3'!K34-J34), 0, +I34+'App.2-CD_DepExp_Yr3'!K34-J34)","v":18452.197665555457}]
[1845,"Underground Conductors & Devices - Cable in Duct",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E245)-C36-C37","v":588543},40,2.5000000000000001E-2,{"$f":"IF(D35=0,'App.2-CD_DepExp_Yr3'!K35,+'App.2-CD_DepExp_Yr3'!K35+((C35*0.5)/D35))","v":290577.65889636299},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J245)*-1","v":402093},-111515.34110363701,14713.575000000001,17331,{"$f":"IF(ISERROR(+I35+'App.2-CD_DepExp_Yr3'!K35-J35), 0, +I35+'App.2-CD_DepExp_Yr3'!K35-J35)","v":280603.44639636303}]
[1845,"Underground Conductors & Devices - Cables Direct Buried",null,30,3.3333333333333333E-2,{"$f":"IF(D36=0,'App.2-CD_DepExp_Yr3'!K36,+'App.2-CD_DepExp_Yr3'!K36+((C36*0.5)/D36))","v":47899.847286108561},null,47899.847286108561,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CD_DepExp_Yr3'!K36-J36), 0, +I36+'App.2-CD_DepExp_Yr3'!K36-J36)","v":47899.847286108561}]
[1845,"Undergrouind Conductors & Devicies - UG Switchgear",180000,30,3.3333333333333333E-2,{"$f":"IF(D37=0,'App.2-CD_DepExp_Yr3'!K37,+'App.2-CD_DepExp_Yr3'!K37+((C37*0.5)/D37))","v":28053.203705627708},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J250)*-1","v":0},28053.203705627708,6000,null,{"$f":"IF(ISERROR(+I37+'App.2-CD_DepExp_Yr3'!K37-J37), 0, +I37+'App.2-CD_DepExp_Yr3'!K37-J37)","v":31053.203705627708}]
[1850,"Line Transformers",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E246)","v":2176719},40,2.5000000000000001E-2,{"$f":"IF(D38=0,'App.2-CD_DepExp_Yr3'!K38,+'App.2-CD_DepExp_Yr3'!K38+((C38*0.5)/D38))","v":547596.03050729923},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J246)*-1","v":569122},-21525.969492700766,54417.974999999999,101551,{"$f":"IF(ISERROR(+I38+'App.2-CD_DepExp_Yr3'!K38-J38), 0, +I38+'App.2-CD_DepExp_Yr3'!K38-J38)","v":473254.01800729916}]
[1850,"ARO",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E247)","v":0},11.18,8.9445438282647588E-2,{"$f":"IF(D39=0,'App.2-CD_DepExp_Yr3'!K39,+'App.2-CD_DepExp_Yr3'!K39+((C39*0.5)/D39))","v":11655.270125223613},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J247)*-1","v":14120},-2464.7298747763871,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CD_DepExp_Yr3'!K39-J39), 0, +I39+'App.2-CD_DepExp_Yr3'!K39-J39)","v":11655.270125223613}]
[1855,"Services Overhead",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E248)-C41-C42","v":132158.80000000002},40,2.5000000000000001E-2,{"$f":"IF(D40=0,'App.2-CD_DepExp_Yr3'!K40,+'App.2-CD_DepExp_Yr3'!K40+((C40*0.5)/D40))","v":84768.371243679518},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J248)*-1","v":253461},-168692.62875632048,3303.9700000000003,13518,{"$f":"IF(ISERROR(+I40+'App.2-CD_DepExp_Yr3'!K40-J40), 0, +I40+'App.2-CD_DepExp_Yr3'!K40-J40)","v":72902.356243679518}]
[1855,"Services Underground - In Duct",null,40,2.5000000000000001E-2,{"$f":"IF(D41=0,'App.2-CD_DepExp_Yr3'!K41,+'App.2-CD_DepExp_Yr3'!K41+((C41*0.5)/D41))","v":91569.474229251471},null,91569.474229251471,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CD_DepExp_Yr3'!K41-J41), 0, +I41+'App.2-CD_DepExp_Yr3'!K41-J41)","v":91569.474229251471}]
[1855,"Services Underground - Direct Buried",{"$f":"330397*0.6","v":198238.19999999998},30,3.3333333333333333E-2,{"$f":"IF(D42=0,'App.2-CD_DepExp_Yr3'!K42,+'App.2-CD_DepExp_Yr3'!K42+((C42*0.5)/D42))","v":16729.779655172413},null,16729.779655172413,6607.94,null,{"$f":"IF(ISERROR(+I42+'App.2-CD_DepExp_Yr3'!K42-J42), 0, +I42+'App.2-CD_DepExp_Yr3'!K42-J42)","v":20033.749655172414}]
[1860,"Meters - Industrial/Commercial Energy Meters",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E249)-C44-C45-C46-C47","v":0},35,2.8571428571428571E-2,{"$f":"IF(D43=0,'App.2-CD_DepExp_Yr3'!K43,+'App.2-CD_DepExp_Yr3'!K43+((C43*0.5)/D43))","v":13158.916098960181},null,13158.916098960181,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CD_DepExp_Yr3'!K43-J43), 0, +I43+'App.2-CD_DepExp_Yr3'!K43-J43)","v":13158.916098960181}]
[1860,"Meters - CT PT's",null,50,0.02,{"$f":"IF(D44=0,'App.2-CD_DepExp_Yr3'!K44,+'App.2-CD_DepExp_Yr3'!K44+((C44*0.5)/D44))","v":3470.4296525164109},null,3470.4296525164109,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CD_DepExp_Yr3'!K44-J44), 0, +I44+'App.2-CD_DepExp_Yr3'!K44-J44)","v":3470.4296525164109}]
[1860,"Meters - Primary",null,50,0.02,{"$f":"IF(D45=0,'App.2-CD_DepExp_Yr3'!K45,+'App.2-CD_DepExp_Yr3'!K45+((C45*0.5)/D45))","v":3463.1511166253104},null,3463.1511166253104,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CD_DepExp_Yr3'!K45-J45), 0, +I45+'App.2-CD_DepExp_Yr3'!K45-J45)","v":3463.1511166253104}]
[1860,"Meters - Smart Meters",608338,15,6.6666666666666666E-2,{"$f":"IF(D46=0,'App.2-CD_DepExp_Yr3'!K46,+'App.2-CD_DepExp_Yr3'!K46+((C46*0.5)/D46))","v":579955.61016216211},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J249)*-1","v":600049},-20093.389837837894,40555.866666666669,12983,{"$f":"IF(ISERROR(+I46+'App.2-CD_DepExp_Yr3'!K46-J46), 0, +I46+'App.2-CD_DepExp_Yr3'!K46-J46)","v":587250.54349549545}]
[1860,"Meters - Repeaters & Collectors",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E250)","v":0},15,6.6666666666666666E-2,{"$f":"IF(D47=0,'App.2-CD_DepExp_Yr3'!K44,+'App.2-CD_DepExp_Yr3'!K44+((C47*0.5)/D47))","v":3470.4296525164109},null,3470.4296525164109,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CD_DepExp_Yr3'!K47-J47), 0, +I47+'App.2-CD_DepExp_Yr3'!K47-J47)","v":50136.911904761902}]
[1905,"Land",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E251)","v":0},null,0,{"$f":"IF(D48=0,'App.2-CD_DepExp_Yr3'!K48,+'App.2-CD_DepExp_Yr3'!K48+((C48*0.5)/D48))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J251)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I48+'App.2-CD_DepExp_Yr3'!K48-J48), 0, +I48+'App.2-CD_DepExp_Yr3'!K48-J48)","v":0}]
[1908,"Buildings & Fixtures",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E252)","v":0},null,0,{"$f":"IF(D49=0,'App.2-CD_DepExp_Yr3'!K49,+'App.2-CD_DepExp_Yr3'!K49+((C49*0.5)/D49))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J252)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I49+'App.2-CD_DepExp_Yr3'!K49-J49), 0, +I49+'App.2-CD_DepExp_Yr3'!K49-J49)","v":0}]
[1910,"Leasehold Improvements",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E253)","v":0},null,0,{"$f":"IF(D50=0,'App.2-CD_DepExp_Yr3'!K50,+'App.2-CD_DepExp_Yr3'!K50+((C50*0.5)/D50))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J253)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CD_DepExp_Yr3'!K50-J50), 0, +I50+'App.2-CD_DepExp_Yr3'!K50-J50)","v":0}]
[1915,"Office Furniture & Equipment ",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E254)","v":21397},10,0.1,{"$f":"IF(D51=0,'App.2-CD_DepExp_Yr3'!K51,+'App.2-CD_DepExp_Yr3'!K51+((C51*0.5)/D51))","v":52457.302512355353},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J254)*-1","v":58822},-6364.6974876446475,2139.6999999999998,null,{"$f":"IF(ISERROR(+I51+'App.2-CD_DepExp_Yr3'!K51-J51), 0, +I51+'App.2-CD_DepExp_Yr3'!K51-J51)","v":53527.152512355351}]
[1920,"Computer Equipment - Hardware",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E256)-C53-C54","v":58000},5,0.2,{"$f":"IF(D52=0,'App.2-CD_DepExp_Yr3'!K52,+'App.2-CD_DepExp_Yr3'!K52+((C52*0.5)/D52))","v":85026.104024896209},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J256)*-1","v":146850},-61823.895975103791,11600,19030,{"$f":"IF(ISERROR(+I52+'App.2-CD_DepExp_Yr3'!K52-J52), 0, +I52+'App.2-CD_DepExp_Yr3'!K52-J52)","v":71796.104024896209}]
[1920,"Computer Equip.-Hardware PC's",43500,3,0.33333333333333331,{"$f":"IF(D53=0,'App.2-CD_DepExp_Yr3'!K53,+'App.2-CD_DepExp_Yr3'!K53+((C53*0.5)/D53))","v":41142.643333333333},null,41142.643333333333,14500,14382.17,{"$f":"IF(ISERROR(+I53+'App.2-CD_DepExp_Yr3'!K53-J53), 0, +I53+'App.2-CD_DepExp_Yr3'!K53-J53)","v":34010.473333333335}]
[1920,"Computer Equip.-Hardware Printers",5186,5,0.2,{"$f":"IF(D54=0,'App.2-CD_DepExp_Yr3'!K54,+'App.2-CD_DepExp_Yr3'!K54+((C54*0.5)/D54))","v":8503.1119999999992},null,{"$f":"IF(ISERROR(+F54-G54), 0, +F54-G54)","v":8503.1119999999992},1037.2,null,{"$f":"IF(ISERROR(+I54+'App.2-CD_DepExp_Yr3'!K54-J54), 0, +I54+'App.2-CD_DepExp_Yr3'!K54-J54)","v":9021.7119999999995}]
[1930,"Trailers 10 Yrs",15000,10,0.1,{"$f":"IF(D55=0,'App.2-CD_DepExp_Yr3'!K55,+'App.2-CD_DepExp_Yr3'!K55+((C55*0.5)/D55))","v":9821.1635883905001},null,9821.1635883905001,1500,null,{"$f":"IF(ISERROR(+I55+'App.2-CD_DepExp_Yr3'!K55-J55), 0, +I55+'App.2-CD_DepExp_Yr3'!K55-J55)","v":10571.1635883905}]
[1930,"Trailers 20 Yrs",null,20,0.05,{"$f":"IF(D56=0,'App.2-CD_DepExp_Yr3'!K56,+'App.2-CD_DepExp_Yr3'!K56+((C56*0.5)/D56))","v":386.22461538461539},null,386.22461538461539,0,null,{"$f":"IF(ISERROR(+I56+'App.2-CD_DepExp_Yr3'!K56-J56), 0, +I56+'App.2-CD_DepExp_Yr3'!K56-J56)","v":386.22461538461539}]
[1930,"Trucks < 3 Tons",180000,12,8.3333333333333329E-2,{"$f":"IF(D57=0,'App.2-CD_DepExp_Yr3'!K57,+'App.2-CD_DepExp_Yr3'!K57+((C57*0.5)/D57))","v":59880.928392575042},null,59880.928392575042,15000,null,{"$f":"IF(ISERROR(+I57+'App.2-CD_DepExp_Yr3'!K57-J57), 0, +I57+'App.2-CD_DepExp_Yr3'!K57-J57)","v":67380.928392575035}]
[1930,"Trucks > 3 Tons",797128,15,6.6666666666666666E-2,{"$f":"IF(D58=0,'App.2-CD_DepExp_Yr3'!K58,+'App.2-CD_DepExp_Yr3'!K58+((C58*0.5)/D58))","v":265066.11324517906},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J259)*-1","v":303018},-37951.886754820938,53141.866666666669,23995.66,{"$f":"IF(ISERROR(+I58+'App.2-CD_DepExp_Yr3'!K58-J58), 0, +I58+'App.2-CD_DepExp_Yr3'!K58-J58)","v":267641.38657851244}]
[1935,"Stores Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E260)","v":0},10,0.1,{"$f":"IF(D59=0,'App.2-CD_DepExp_Yr3'!K59,+'App.2-CD_DepExp_Yr3'!K59+((C59*0.5)/D59))","v":-0.28999999999359716},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J260)*-1","v":0},-0.28999999999359716,0,null,{"$f":"IF(ISERROR(+I59+'App.2-CD_DepExp_Yr3'!K59-J59), 0, +I59+'App.2-CD_DepExp_Yr3'!K59-J59)","v":-0.28999999999359716}]
[1940,"Tools, Shop & Garage Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E261)","v":115500},10,0.1,{"$f":"IF(D60=0,'App.2-CD_DepExp_Yr3'!K60,+'App.2-CD_DepExp_Yr3'!K60+((C60*0.5)/D60))","v":66952.49601245235},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J261)*-1","v":75948},-8995.5039875476505,11550,null,{"$f":"IF(ISERROR(+I60+'App.2-CD_DepExp_Yr3'!K60-J60), 0, +I60+'App.2-CD_DepExp_Yr3'!K60-J60)","v":72727.49601245235}]
[1945,"Measurement & Testing Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E262)","v":26250},10,0.1,{"$f":"IF(D61=0,'App.2-CD_DepExp_Yr3'!K61,+'App.2-CD_DepExp_Yr3'!K61+((C61*0.5)/D61))","v":24181.735858985725},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J262)*-1","v":28551},-4369.2641410142751,2625,null,{"$f":"IF(ISERROR(+I61+'App.2-CD_DepExp_Yr3'!K61-J61), 0, +I61+'App.2-CD_DepExp_Yr3'!K61-J61)","v":25494.235858985725}]
[1950,"Power Operated Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E263)","v":17222},10,0.1,{"$f":"IF(D62=0,'App.2-CD_DepExp_Yr3'!K62,+'App.2-CD_DepExp_Yr3'!K62+((C62*0.5)/D62))","v":41475.30610683102},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J263)*-1","v":37072},4403.3061068310199,1722.2,null,{"$f":"IF(ISERROR(+I62+'App.2-CD_DepExp_Yr3'!K62-J62), 0, +I62+'App.2-CD_DepExp_Yr3'!K62-J62)","v":42336.406106831018}]
[1955,"Communications Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E264)","v":0},5,0.2,{"$f":"IF(D63=0,'App.2-CD_DepExp_Yr3'!K63,+'App.2-CD_DepExp_Yr3'!K63+((C63*0.5)/D63))","v":23676.200432877296},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J264)*-1","v":24453},-776.79956712270359,0,null,{"$f":"IF(ISERROR(+I63+'App.2-CD_DepExp_Yr3'!K63-J63), 0, +I63+'App.2-CD_DepExp_Yr3'!K63-J63)","v":23676.200432877296}]
[1960,"Miscellaneous Equipment ",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E266)","v":0},null,0,{"$f":"IF(D64=0,'App.2-CD_DepExp_Yr3'!K64,+'App.2-CD_DepExp_Yr3'!K64+((C64*0.5)/D64))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J266)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I64+'App.2-CD_DepExp_Yr3'!K64-J64), 0, +I64+'App.2-CD_DepExp_Yr3'!K64-J64)","v":0}]
[1970,"Load Management Controls Customer Premises",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E267)","v":0},null,0,{"$f":"IF(D65=0,'App.2-CD_DepExp_Yr3'!K65,+'App.2-CD_DepExp_Yr3'!K65+((C65*0.5)/D65))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J267)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I65+'App.2-CD_DepExp_Yr3'!K65-J65), 0, +I65+'App.2-CD_DepExp_Yr3'!K65-J65)","v":0}]
[1975,"Load Management Controls Utility Premises",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E268)","v":0},null,0,{"$f":"IF(D66=0,'App.2-CD_DepExp_Yr3'!K66,+'App.2-CD_DepExp_Yr3'!K66+((C66*0.5)/D66))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J268)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I66+'App.2-CD_DepExp_Yr3'!K66-J66), 0, +I66+'App.2-CD_DepExp_Yr3'!K66-J66)","v":0}]
[1980,"System Supervisor Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E269)","v":447231},20,0.05,{"$f":"IF(D67=0,'App.2-CD_DepExp_Yr3'!K67,+'App.2-CD_DepExp_Yr3'!K67+((C67*0.5)/D67))","v":45463.530891583454},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J269)*-1","v":53415},-7951.4691084165461,22361.55,null,{"$f":"IF(ISERROR(+I67+'App.2-CD_DepExp_Yr3'!K67-J67), 0, +I67+'App.2-CD_DepExp_Yr3'!K67-J67)","v":56644.305891583455}]
[1985,"Miscellaneous Fixed Assets",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E270)","v":0},null,0,{"$f":"IF(D68=0,'App.2-CD_DepExp_Yr3'!K68,+'App.2-CD_DepExp_Yr3'!K68+((C68*0.5)/D68))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J270)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I68+'App.2-CD_DepExp_Yr3'!K68-J68), 0, +I68+'App.2-CD_DepExp_Yr3'!K68-J68)","v":0}]
[1990,"Other Tangible Property",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E271)","v":0},null,0,{"$f":"IF(D69=0,'App.2-CD_DepExp_Yr3'!K69,+'App.2-CD_DepExp_Yr3'!K69+((C69*0.5)/D69))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J271)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I69+'App.2-CD_DepExp_Yr3'!K69-J69), 0, +I69+'App.2-CD_DepExp_Yr3'!K69-J69)","v":0}]
[1995,"Contributions & Grants",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E272)","v":-1235032},37.909999999999997,{"$f":"IF(D70=0,0,1/D70)","v":2.6378264310208392E-2},{"$f":"IF(D70=0,'App.2-CD_DepExp_Yr3'!K70,+'App.2-CD_DepExp_Yr3'!K70+((C70*0.5)/D70))","v":-575420.97081049695},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J272)*-1","v":-540000},-35420.970810496947,{"$f":"IF(D70=0,0,+(C70)/D70)","v":-32578.000527565287},null,{"$f":"IF(ISERROR(+I70+'App.2-CD_DepExp_Yr3'!K70-J70), 0, +I70+'App.2-CD_DepExp_Yr3'!K70-J70)","v":-591709.97107427951}]
[2440,"Deferred Revenue5",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E273)","v":0},null,{"$f":"IF(D71=0,0,1/D71)","v":0},{"$f":"IF(D71=0,'App.2-CD_DepExp_Yr3'!K71,+'App.2-CD_DepExp_Yr3'!K71+((C71*0.5)/D71))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J273)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I71+'App.2-CD_DepExp_Yr3'!K71-J71), 0, +I71+'App.2-CD_DepExp_Yr3'!K71-J71)","v":0}]
["WIP","Work in Progress",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E274)","v":1507294},null,0,{"$f":"IF(D72=0,'App.2-CD_DepExp_Yr3'!K72,+'App.2-CD_DepExp_Yr3'!K72+((C72*0.5)/D72))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J274)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I72+'App.2-CD_DepExp_Yr3'!K72-J72), 0, +I72+'App.2-CD_DepExp_Yr3'!K72-J72)","v":0}]
[null,"Total",{"$f":"SUM(C20:C72)","v":13298931},null,null,{"$f":"SUM(F20:F72)","v":3749824.6580437198},4082365,-332540.34195628081,421741.78030576807,371647.16,3635714.8704488492]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,"Total Depreciation Expense ",null,null,null,{"$f":"SUM(F73:F74)","v":3749824.6580437198}]
["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-CF_DepExp_Yr5","index":16,"n_rows":81,"n_cols":11,"rows_kept":81,"cut":false,"hidden":false,"merged":[[76,1,76,7],[77,1,77,8],[79,1,79,8],[80,1,81,7],[82,1,83,7],[78,1,78,10],[17,9,18,9],[74,1,74,4],[8,0,8,8],[9,0,9,8],[10,0,10,7],[17,1,18,1],[17,6,18,6],[12,0,12,1],[13,0,13,1],[13,2,13,8],[14,0,14,1],[14,2,14,8]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Attachment:","4-T"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-CE_DepExp_Yr4'!K7","v":"2016-09-09"}]
[]
["Appendix 2-CF"]
["Depreciation and Amortization Expense"]
["MIFRS (Year 5) 2017"]
[]
["Select the set of appendices that apply",null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard"]
["2012 Set of Appendices (2-CA to 2-CG)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,2016,"MIFRS"]
["2013 Set of Appendices (2-CA to 2-CF)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,2017,"MIFRS"]
[]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","Current Depreciation Expense1"," Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 2","Depreciation Expense on Current Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated During the Year\n(o)","Current Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)= Prior Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = Prior Full Year Depreciation  + (n) - (o)"]
[1609,"Hydro One Gate Station",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E299)","v":0},25,{"$f":"IF(D20=0,0,1/D20)","v":0.04},{"$f":"IF(D20=0,'App.2-CE_DepExp_Yr4'!K20,+'App.2-CE_DepExp_Yr4'!K20+((C20*0.5)/D20))","v":50834.19064804574},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J299)*-1","v":50893},{"$f":"IF(ISERROR(+F20-G20), 0, +F20-G20)","v":-58.80935195425991},{"$f":"IF(D20=0,0,+(C20)/D20)","v":0},null,{"$f":"IF(ISERROR(+I20+'App.2-CE_DepExp_Yr4'!K20-J20), 0, +'App.2-CE_DepExp_Yr4'!K20-J20)","v":50834.19064804574}]
[1611,"Computer Software (Formally known as Account 1925)",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E300)","v":62500},2,{"$f":"IF(D21=0,0,1/D21)","v":0.5},{"$f":"IF(D21=0,'App.2-CE_DepExp_Yr4'!K21,+'App.2-CE_DepExp_Yr4'!K21+((C21*0.5)/D21))","v":47886.543504490357},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J300)*-1","v":55969},-8082.456495509643,31250,26000,{"$f":"IF(ISERROR(+I21+'App.2-CE_DepExp_Yr4'!K21-J21), 0, +'App.2-CE_DepExp_Yr4'!K21-J21)","v":6261.543504490357}]
[1612,"Land Rights (Formally known as Account 1906)",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E301)","v":0},null,0,{"$f":"IF(D22=0,'App.2-CE_DepExp_Yr4'!K22,+'App.2-CE_DepExp_Yr4'!K22+((C22*0.5)/D22))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J301)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CE_DepExp_Yr4'!K22-J22), 0, +'App.2-CE_DepExp_Yr4'!K22-J22)","v":0}]
[1805,"Land",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E302)","v":0},null,0,{"$f":"IF(D23=0,'App.2-CE_DepExp_Yr4'!K23,+'App.2-CE_DepExp_Yr4'!K23+((C23*0.5)/D23))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J302)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CE_DepExp_Yr4'!K23-J23), 0, +'App.2-CE_DepExp_Yr4'!K23-J23)","v":0}]
[1808,"Buildings",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E303)","v":82000},25,0.04,{"$f":"IF(D24=0,'App.2-CE_DepExp_Yr4'!K24,+'App.2-CE_DepExp_Yr4'!K24+((C24*0.5)/D24))","v":185773.23149477245},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J303)*-1","v":197677},-11903.768505227548,3280,null,{"$f":"IF(ISERROR(+I24+'App.2-CE_DepExp_Yr4'!K24-J24), 0, +'App.2-CE_DepExp_Yr4'!K24-J24)","v":184133.23149477245}]
[1810,"Leasehold Improvements",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E304)","v":0},5,0.2,{"$f":"IF(D25=0,'App.2-CE_DepExp_Yr4'!K25,+'App.2-CE_DepExp_Yr4'!K25+((C25*0.5)/D25))","v":4484.4667439705263},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J304)*-1","v":2000},2484.4667439705263,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CE_DepExp_Yr4'!K25-J25), 0, +'App.2-CE_DepExp_Yr4'!K25-J25)","v":4484.4667439705263}]
[1815,"Transformer Station Equipment >50 kV",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E305)","v":0},null,0,{"$f":"IF(D26=0,'App.2-CE_DepExp_Yr4'!K26,+'App.2-CE_DepExp_Yr4'!K26+((C26*0.5)/D26))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J305)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CE_DepExp_Yr4'!K26-J26), 0, +'App.2-CE_DepExp_Yr4'!K26-J26)","v":0}]
[1820,"Distribution Station Equipment <50 kV",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E306)","v":0},20,0.05,{"$f":"IF(D27=0,'App.2-CE_DepExp_Yr4'!K27,+'App.2-CE_DepExp_Yr4'!K27+((C27*0.5)/D27))","v":157859.3710469314},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J306)*-1","v":200251},-42391.628953068604,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CE_DepExp_Yr4'!K27-J27), 0, +'App.2-CE_DepExp_Yr4'!K27-J27)","v":157859.3710469314}]
[1825,"Storage Battery Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E307)","v":0},null,0,{"$f":"IF(D28=0,'App.2-CE_DepExp_Yr4'!K28,+'App.2-CE_DepExp_Yr4'!K28+((C28*0.5)/D28))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J307)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CE_DepExp_Yr4'!K28-J28), 0, +'App.2-CE_DepExp_Yr4'!K28-J28)","v":0}]
[1830,"Poles, Towers & Fixtures",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E308)","v":3787353},40,2.5000000000000001E-2,{"$f":"IF(D29=0,'App.2-CE_DepExp_Yr4'!K29,+'App.2-CE_DepExp_Yr4'!K29+((C29*0.5)/D29))","v":864102.61491666653},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J308)*-1","v":958403},-94300.385083333473,94683.824999999997,69615,{"$f":"IF(ISERROR(+I29+'App.2-CE_DepExp_Yr4'!K29-J29), 0, +'App.2-CE_DepExp_Yr4'!K29-J29)","v":747145.70241666655}]
[1835,"Overhead Conductors & Devices",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E309)-C31","v":829477.25},40,2.5000000000000001E-2,{"$f":"IF(D30=0,'App.2-CE_DepExp_Yr4'!K30,+'App.2-CE_DepExp_Yr4'!K30+((C30*0.5)/D30))","v":109359.517756325},null,109359.517756325,20736.931250000001,58945,{"$f":"IF(ISERROR(+I30+'App.2-CE_DepExp_Yr4'!K30-J30), 0, +'App.2-CE_DepExp_Yr4'!K30-J30)","v":40046.052131325006}]
[1835,"Overhead Conductors & Devices - Conductor",{"$f":"3317909*0.75","v":2488431.75},60,1.6666666666666666E-2,{"$f":"IF(D31=0,'App.2-CE_DepExp_Yr4'!K31,+'App.2-CE_DepExp_Yr4'!K31+((C31*0.5)/D31))","v":359208.1547535542},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J309)*-1","v":532508},-173299.8452464458,41473.862500000003,null,{"$f":"IF(ISERROR(+I31+'App.2-CE_DepExp_Yr4'!K31-J31), 0, +'App.2-CE_DepExp_Yr4'!K31-J31)","v":338471.22350355418}]
[1840,"Underground Conduit - Ducts",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E310)","v":287505},80,1.2500000000000001E-2,{"$f":"IF(D32=0,'App.2-CE_DepExp_Yr4'!K32,+'App.2-CE_DepExp_Yr4'!K32+((C32*0.5)/D32))","v":94579.510368947915},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J310)*-1","v":130180},-35600.489631052085,3593.8125,1737,{"$f":"IF(ISERROR(+I32+'App.2-CE_DepExp_Yr4'!K32-J32), 0, +'App.2-CE_DepExp_Yr4'!K32-J32)","v":91045.604118947915}]
[1840,"Underground Conduit - Trenches",null,40,2.5000000000000001E-2,{"$f":"IF(D33=0,'App.2-CE_DepExp_Yr4'!K33,+'App.2-CE_DepExp_Yr4'!K33+((C33*0.5)/D33))","v":10729.440983606557},null,10729.440983606557,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CE_DepExp_Yr4'!K33-J33), 0, +'App.2-CE_DepExp_Yr4'!K33-J33)","v":10729.440983606557}]
[1840,"Underground Conduit - Foundations",null,55,1.8181818181818181E-2,{"$f":"IF(D34=0,'App.2-CE_DepExp_Yr4'!K34,+'App.2-CE_DepExp_Yr4'!K34+((C34*0.5)/D34))","v":18452.197665555457},null,18452.197665555457,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CE_DepExp_Yr4'!K34-J34), 0, +'App.2-CE_DepExp_Yr4'!K34-J34)","v":18452.197665555457}]
[1845,"Underground Conductors & Devices - Cable in Duct",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E311)","v":872103},40,2.5000000000000001E-2,{"$f":"IF(D35=0,'App.2-CE_DepExp_Yr4'!K35,+'App.2-CE_DepExp_Yr4'!K35+((C35*0.5)/D35))","v":291504.733896363},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J311)*-1","v":424251},-132746.266103637,21802.575000000001,17331,{"$f":"IF(ISERROR(+I35+'App.2-CE_DepExp_Yr4'!K35-J35), 0, +'App.2-CE_DepExp_Yr4'!K35-J35)","v":263272.44639636303}]
[1845,"Underground Conductors & Devices - Cables Direct Buried",null,30,3.3333333333333333E-2,{"$f":"IF(D36=0,'App.2-CE_DepExp_Yr4'!K36,+'App.2-CE_DepExp_Yr4'!K36+((C36*0.5)/D36))","v":47899.847286108561},null,47899.847286108561,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CE_DepExp_Yr4'!K36-J36), 0, +'App.2-CE_DepExp_Yr4'!K36-J36)","v":47899.847286108561}]
[1845,"Undergrouind Conductors & Devicies - UG Switchgear",null,30,3.3333333333333333E-2,{"$f":"IF(D37=0,'App.2-CE_DepExp_Yr4'!K37,+'App.2-CE_DepExp_Yr4'!K37+((C37*0.5)/D37))","v":31053.203705627708},null,31053.203705627708,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CE_DepExp_Yr4'!K37-J37), 0, +'App.2-CE_DepExp_Yr4'!K37-J37)","v":31053.203705627708}]
[1850,"Line Transformers",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E312)","v":1731045},40,2.5000000000000001E-2,{"$f":"IF(D38=0,'App.2-CE_DepExp_Yr4'!K38,+'App.2-CE_DepExp_Yr4'!K38+((C38*0.5)/D38))","v":494892.08050729916},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J312)*-1","v":601263},-106370.91949270084,43276.125,101551,{"$f":"IF(ISERROR(+I38+'App.2-CE_DepExp_Yr4'!K38-J38), 0, +'App.2-CE_DepExp_Yr4'!K38-J38)","v":371703.01800729916}]
[1850,"ARO",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E313)","v":0},11.18,8.9445438282647588E-2,null,{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J313)*-1","v":14120},-14120,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CE_DepExp_Yr4'!K39-J39), 0, +'App.2-CE_DepExp_Yr4'!K39-J39)","v":11655.270125223613}]
[1855,"Services Overhead",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E314)-C41-C42","v":117118.39999999999},40,2.5000000000000001E-2,{"$f":"IF(D40=0,'App.2-CE_DepExp_Yr4'!K40,+'App.2-CE_DepExp_Yr4'!K40+((C40*0.5)/D40))","v":74366.336243679514},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J314)*-1","v":267429},-193062.66375632049,2927.96,13518,{"$f":"IF(ISERROR(+I40+'App.2-CE_DepExp_Yr4'!K40-J40), 0, +'App.2-CE_DepExp_Yr4'!K40-J40)","v":59384.356243679518}]
[1855,"Services Underground - In Duct",null,40,2.5000000000000001E-2,{"$f":"IF(D41=0,'App.2-CE_DepExp_Yr4'!K41,+'App.2-CE_DepExp_Yr4'!K41+((C41*0.5)/D41))","v":91569.474229251471},null,91569.474229251471,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CE_DepExp_Yr4'!K41-J41), 0, +'App.2-CE_DepExp_Yr4'!K41-J41)","v":91569.474229251471}]
[1855,"Services Underground - Direct Buried",{"$f":"292796*0.6","v":175677.6},30,3.3333333333333333E-2,{"$f":"IF(D42=0,'App.2-CE_DepExp_Yr4'!K42,+'App.2-CE_DepExp_Yr4'!K42+((C42*0.5)/D42))","v":22961.709655172413},null,22961.709655172413,5855.92,null,{"$f":"IF(ISERROR(+I42+'App.2-CE_DepExp_Yr4'!K42-J42), 0, +'App.2-CE_DepExp_Yr4'!K42-J42)","v":20033.749655172414}]
[1860,"Meters - Industrial/Commercial Energy Meters",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E315)-C44-C45-C46-C47","v":0},35,2.8571428571428571E-2,{"$f":"IF(D43=0,'App.2-CE_DepExp_Yr4'!K43,+'App.2-CE_DepExp_Yr4'!K43+((C43*0.5)/D43))","v":13158.916098960181},null,13158.916098960181,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CE_DepExp_Yr4'!K43-J43), 0, +'App.2-CE_DepExp_Yr4'!K43-J43)","v":13158.916098960181}]
[1860,"Meters - CT PT's",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E316)","v":0},50,0.02,{"$f":"IF(D44=0,'App.2-CE_DepExp_Yr4'!K47,+'App.2-CE_DepExp_Yr4'!K47+((C44*0.5)/D44))","v":50136.911904761902},null,50136.911904761902,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CE_DepExp_Yr4'!K44-J44), 0, +'App.2-CE_DepExp_Yr4'!K44-J44)","v":3470.4296525164109}]
[1860,"Meters - Primary",null,50,0.02,{"$f":"IF(D45=0,'App.2-CE_DepExp_Yr4'!K45,+'App.2-CE_DepExp_Yr4'!K45+((C45*0.5)/D45))","v":3463.1511166253104},null,3463.1511166253104,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CE_DepExp_Yr4'!K45-J45), 0, +'App.2-CE_DepExp_Yr4'!K45-J45)","v":3463.1511166253104}]
[1860,"Meters - Smart Meters",447424,15,6.6666666666666666E-2,{"$f":"IF(D46=0,'App.2-CE_DepExp_Yr4'!K46,+'App.2-CE_DepExp_Yr4'!K46+((C46*0.5)/D46))","v":602164.67682882876},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J315)*-1","v":633115},-30950.323171171243,29828.266666666666,12983,{"$f":"IF(ISERROR(+I46+'App.2-CE_DepExp_Yr4'!K46-J46), 0, +'App.2-CE_DepExp_Yr4'!K46-J46)","v":574267.54349549545}]
[1860,"Meters - Repeaters & Collectors",null,15,6.6666666666666666E-2,{"$f":"IF(D47=0,'App.2-CE_DepExp_Yr4'!K47,+'App.2-CE_DepExp_Yr4'!K47+((C47*0.5)/D47))","v":50136.911904761902},null,50136.911904761902,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CE_DepExp_Yr4'!K47-J47), 0, +'App.2-CE_DepExp_Yr4'!K47-J47)","v":50136.911904761902}]
[1905,"Land",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E317)","v":0},null,0,{"$f":"IF(D48=0,'App.2-CE_DepExp_Yr4'!K48,+'App.2-CE_DepExp_Yr4'!K48+((C48*0.5)/D48))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J317)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I48+'App.2-CE_DepExp_Yr4'!K48-J48), 0, +'App.2-CE_DepExp_Yr4'!K48-J48)","v":0}]
[1908,"Buildings & Fixtures",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E318)","v":0},null,0,{"$f":"IF(D49=0,'App.2-CE_DepExp_Yr4'!K49,+'App.2-CE_DepExp_Yr4'!K49+((C49*0.5)/D49))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J318)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I49+'App.2-CE_DepExp_Yr4'!K49-J49), 0, +'App.2-CE_DepExp_Yr4'!K49-J49)","v":0}]
[1910,"Leasehold Improvements",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E319)","v":0},null,0,{"$f":"IF(D50=0,'App.2-CE_DepExp_Yr4'!K50,+'App.2-CE_DepExp_Yr4'!K50+((C50*0.5)/D50))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J319)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CE_DepExp_Yr4'!K50-J50), 0, +'App.2-CE_DepExp_Yr4'!K50-J50)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E320)","v":58000},10,0.1,{"$f":"IF(D51=0,'App.2-CE_DepExp_Yr4'!K51,+'App.2-CE_DepExp_Yr4'!K51+((C51*0.5)/D51))","v":56427.152512355351},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J320)*-1","v":60779},-4351.8474876446489,5800,null,{"$f":"IF(ISERROR(+I51+'App.2-CE_DepExp_Yr4'!K51-J51), 0, +'App.2-CE_DepExp_Yr4'!K51-J51)","v":53527.152512355351}]
[1920,"Computer Equipment - Hardware",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E322)-C53-C54","v":55400},5,0.2,{"$f":"IF(D52=0,'App.2-CE_DepExp_Yr4'!K52,+'App.2-CE_DepExp_Yr4'!K52+((C52*0.5)/D52))","v":77336.104024896209},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J322)*-1","v":111283},-33946.895975103791,11080,37191.57,{"$f":"IF(ISERROR(+I52+'App.2-CE_DepExp_Yr4'!K52-J52), 0, +'App.2-CE_DepExp_Yr4'!K52-J52)","v":34604.534024896209}]
[1920,"Computer Equip.-Hardware PC's",54600,3,0.33333333333333331,{"$f":"IF(D53=0,'App.2-CE_DepExp_Yr4'!K53,+'App.2-CE_DepExp_Yr4'!K53+((C53*0.5)/D53))","v":43110.473333333335},null,43110.473333333335,18200,7689.14,{"$f":"IF(ISERROR(+I53+'App.2-CE_DepExp_Yr4'!K53-J53), 0, +'App.2-CE_DepExp_Yr4'!K53-J53)","v":26321.333333333336}]
[1920,"Computer Equip.-Hardware Printers",38500,5,0.2,{"$f":"IF(D54=0,'App.2-CE_DepExp_Yr4'!K54,+'App.2-CE_DepExp_Yr4'!K54+((C54*0.5)/D54))","v":12871.712},null,12871.712,7700,null,{"$f":"IF(ISERROR(+I54+'App.2-CE_DepExp_Yr4'!K54-J54), 0, +'App.2-CE_DepExp_Yr4'!K54-J54)","v":9021.7119999999995}]
[1930,"Trailers 10 Yrs",15000,10,0.1,{"$f":"IF(D55=0,'App.2-CE_DepExp_Yr4'!K55,+'App.2-CE_DepExp_Yr4'!K55+((C55*0.5)/D55))","v":11321.1635883905},null,11321.1635883905,1500,null,{"$f":"IF(ISERROR(+I55+'App.2-CE_DepExp_Yr4'!K55-J55), 0, +'App.2-CE_DepExp_Yr4'!K55-J55)","v":10571.1635883905}]
[1930,"Trailers 20 Yrs",null,20,0.05,{"$f":"IF(D56=0,'App.2-CE_DepExp_Yr4'!K56,+'App.2-CE_DepExp_Yr4'!K56+((C56*0.5)/D56))","v":386.22461538461539},null,386.22461538461539,0,null,{"$f":"IF(ISERROR(+I56+'App.2-CE_DepExp_Yr4'!K56-J56), 0, +'App.2-CE_DepExp_Yr4'!K56-J56)","v":386.22461538461539}]
[1930,"Trucks < 3 Tons",145000,12,8.3333333333333329E-2,{"$f":"IF(D57=0,'App.2-CE_DepExp_Yr4'!K57,+'App.2-CE_DepExp_Yr4'!K57+((C57*0.5)/D57))","v":73422.595059241707},null,73422.595059241707,12083.333333333334,null,{"$f":"IF(ISERROR(+I57+'App.2-CE_DepExp_Yr4'!K57-J57), 0, +'App.2-CE_DepExp_Yr4'!K57-J57)","v":67380.928392575035}]
[1930,"Trucks > 3 Tons",450000,15,6.6666666666666666E-2,{"$f":"IF(D58=0,'App.2-CE_DepExp_Yr4'!K58,+'App.2-CE_DepExp_Yr4'!K58+((C58*0.5)/D58))","v":282641.38657851244},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J325)*-1","v":364753},-82111.613421487564,30000,35729.42,{"$f":"IF(ISERROR(+I58+'App.2-CE_DepExp_Yr4'!K58-J58), 0, +'App.2-CE_DepExp_Yr4'!K58-J58)","v":231911.96657851245}]
[1935,"Stores Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E326)","v":0},10,0.1,{"$f":"IF(D59=0,'App.2-CE_DepExp_Yr4'!K59,+'App.2-CE_DepExp_Yr4'!K59+((C59*0.5)/D59))","v":-0.28999999999359716},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J326)*-1","v":0},-0.28999999999359716,0,null,{"$f":"IF(ISERROR(+I59+'App.2-CE_DepExp_Yr4'!K59-J59), 0, +'App.2-CE_DepExp_Yr4'!K59-J59)","v":-0.28999999999359716}]
[1940,"Tools, Shop & Garage Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E327)","v":101500},10,0.1,{"$f":"IF(D60=0,'App.2-CE_DepExp_Yr4'!K60,+'App.2-CE_DepExp_Yr4'!K60+((C60*0.5)/D60))","v":77802.49601245235},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J327)*-1","v":79546},-1743.5039875476505,10150,null,{"$f":"IF(ISERROR(+I60+'App.2-CE_DepExp_Yr4'!K60-J60), 0, +'App.2-CE_DepExp_Yr4'!K60-J60)","v":72727.49601245235}]
[1945,"Measurement & Testing Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E328)","v":75000},10,0.1,{"$f":"IF(D61=0,'App.2-CE_DepExp_Yr4'!K61,+'App.2-CE_DepExp_Yr4'!K61+((C61*0.5)/D61))","v":29244.235858985725},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J328)*-1","v":29981},-736.76414101427508,7500,null,{"$f":"IF(ISERROR(+I61+'App.2-CE_DepExp_Yr4'!K61-J61), 0, +'App.2-CE_DepExp_Yr4'!K61-J61)","v":25494.235858985725}]
[1950,"Power Operated Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E329)","v":0},10,0.1,{"$f":"IF(D62=0,'App.2-CE_DepExp_Yr4'!K62,+'App.2-CE_DepExp_Yr4'!K62+((C62*0.5)/D62))","v":42336.406106831018},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J329)*-1","v":38928},3408.4061068310184,0,null,{"$f":"IF(ISERROR(+I62+'App.2-CE_DepExp_Yr4'!K62-J62), 0, +'App.2-CE_DepExp_Yr4'!K62-J62)","v":42336.406106831018}]
[1955,"Communications Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E330)","v":0},5,0.2,{"$f":"IF(D63=0,'App.2-CE_DepExp_Yr4'!K63,+'App.2-CE_DepExp_Yr4'!K63+((C63*0.5)/D63))","v":23676.200432877296},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J330)*-1","v":13954},9722.2004328772964,0,null,{"$f":"IF(ISERROR(+I63+'App.2-CE_DepExp_Yr4'!K63-J63), 0, +'App.2-CE_DepExp_Yr4'!K63-J63)","v":23676.200432877296}]
[1960,"Miscellaneous Equipment ",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E332)","v":0},null,0,{"$f":"IF(D64=0,'App.2-CE_DepExp_Yr4'!K64,+'App.2-CE_DepExp_Yr4'!K64+((C64*0.5)/D64))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J332)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I64+'App.2-CE_DepExp_Yr4'!K64-J64), 0, +'App.2-CE_DepExp_Yr4'!K64-J64)","v":0}]
[1970,"Load Management Controls Customer Premises",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E333)","v":0},null,0,{"$f":"IF(D65=0,'App.2-CE_DepExp_Yr4'!K65,+'App.2-CE_DepExp_Yr4'!K65+((C65*0.5)/D65))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J333)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I65+'App.2-CE_DepExp_Yr4'!K65-J65), 0, +'App.2-CE_DepExp_Yr4'!K65-J65)","v":0}]
[1975,"Load Management Controls Utility Premises",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E334)","v":0},null,0,{"$f":"IF(D66=0,'App.2-CE_DepExp_Yr4'!K66,+'App.2-CE_DepExp_Yr4'!K66+((C66*0.5)/D66))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J334)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I66+'App.2-CE_DepExp_Yr4'!K66-J66), 0, +'App.2-CE_DepExp_Yr4'!K66-J66)","v":0}]
[1980,"System Supervisor Equipment",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E335)","v":174430},20,0.05,{"$f":"IF(D67=0,'App.2-CE_DepExp_Yr4'!K67,+'App.2-CE_DepExp_Yr4'!K67+((C67*0.5)/D67))","v":61005.055891583455},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J335)*-1","v":74250},-13244.944108416545,8721.5,null,{"$f":"IF(ISERROR(+I67+'App.2-CE_DepExp_Yr4'!K67-J67), 0, +'App.2-CE_DepExp_Yr4'!K67-J67)","v":56644.305891583455}]
[1985,"Miscellaneous Fixed Assets",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E336)","v":0},null,0,{"$f":"IF(D68=0,'App.2-CE_DepExp_Yr4'!K68,+'App.2-CE_DepExp_Yr4'!K68+((C68*0.5)/D68))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J336)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I68+'App.2-CE_DepExp_Yr4'!K68-J68), 0, +'App.2-CE_DepExp_Yr4'!K68-J68)","v":0}]
[1990,"Other Tangible Property",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E337)","v":0},null,0,{"$f":"IF(D69=0,'App.2-CE_DepExp_Yr4'!K69,+'App.2-CE_DepExp_Yr4'!K69+((C69*0.5)/D69))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J337)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I69+'App.2-CE_DepExp_Yr4'!K69-J69), 0, +'App.2-CE_DepExp_Yr4'!K69-J69)","v":0}]
[1995,"Contributions & Grants",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E338)","v":-1326298},38.159999999999997,2.6205450733752623E-2,{"$f":"IF(D70=0,'App.2-CD_DepExp_Yr3'!K70,+'App.2-CD_DepExp_Yr3'!K70+((C70*0.5)/D70))","v":-576510.08899535157},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J338)*-1","v":-573662},{"$f":"IF(ISERROR(+F70-G70), 0, +F70-G70)","v":-2848.0889953515725},-34756.236897274634,null,{"$f":"IF(ISERROR(+I70+'App.2-CE_DepExp_Yr4'!K70-J70), 0, +'App.2-CE_DepExp_Yr4'!K70-J70)","v":-591709.97107427951}]
[2440,"Deferred Revenue5",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E339)","v":0},null,0,{"$f":"IF(D71=0,'App.2-CD_DepExp_Yr3'!K71,+'App.2-CD_DepExp_Yr3'!K71+((C71*0.5)/D71))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J339)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I71+'App.2-CE_DepExp_Yr4'!K71-J71), 0, +'App.2-CE_DepExp_Yr4'!K71-J71)","v":0}]
["WIP","Work in Progress",{"$f":"SUM('App.2-BA_Fixed Asset Cont'!E340)","v":1870537},null,0,{"$f":"IF(D72=0,'App.2-CD_DepExp_Yr3'!K72,+'App.2-CD_DepExp_Yr3'!K72+((C72*0.5)/D72))","v":0},{"$f":"SUM('App.2-BA_Fixed Asset Cont'!J340)*-1","v":0},0,0,null,{"$f":"IF(ISERROR(+I72+'App.2-CE_DepExp_Yr4'!K72-J72), 0, +'App.2-CE_DepExp_Yr4'!K72-J72)","v":0}]
[null,"Total",{"$f":"SUM(C20:C72)","v":12592304},null,null,{"$f":"SUM(F20:F72)","v":3891648.0202797987},4267871,-376222.9797202014,376687.8743527254,382290.13,3253424.7404488497]
[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(F73:F74)","v":3891648.0202797987}]
["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-CG_DepExp_Yr6","index":17,"n_rows":81,"n_cols":11,"rows_kept":81,"cut":false,"hidden":false,"merged":[[76,1,76,7],[77,1,77,8],[79,1,79,8],[80,1,81,7],[82,1,83,7],[14,2,14,8],[17,1,18,1],[17,6,18,6],[17,9,18,9],[74,1,74,4],[8,0,8,8],[9,0,9,8],[10,0,10,7],[12,0,12,1],[13,0,13,1],[13,2,13,8]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Attachment:","NA"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-CG"]
["Depreciation and Amortization Expense"]
["MIFRS (Year 6)"]
[]
["Select the set of appendices that apply",null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard"]
["2012 Set of Appendices (2-CA to 2-CG)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,2017,"MIFRS"]
["N/A","         2013 Set of Appendices","Not applicable as the test year depreciation is already calculated in Appendix 2-CF.  Note that this appendix is not to be used even though depreciation expense calculations will flow through from previous years to this appendix.",null,null,null,null,null,null,"N/A","N/A"]
[]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","Current Depreciation Expense1"," Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)= Prior Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)"]
[1609,"Hydro One Gate Station"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D21=0,0,1/D21)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0]
[1805,"Land",null,null,0]
[1808,"Buildings",null,null,0]
[1810,"Leasehold Improvements",null,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0]
[1825,"Storage Battery Equipment",null,null,0]
[1830,"Poles, Towers & Fixtures",null,null,0]
[1835,"Overhead Conductors & Devices",null,null,0]
[1835,"Overhead Conductors & Devices"]
[1840,"Underground Conduit - Ducts",null,null,0]
[1840,"Underground Conduit - Trenches"]
[1840,"Underground Conduit - Foundations"]
[1845,"Underground Conductors & Devices - Cable in Duct",null,null,0]
[1845,"Underground Conductors & Devices - Cables Direct Buried"]
[1845,"Undergrouind Conductors & Devicies - UG Switchgear"]
[1850,"Line Transformers",null,null,0]
[1850,"ARO"]
[1855,"Services Overhead",null,null,0]
[1855,"Services Underground - In Duct"]
[1855,"Services Underground - Direct Buried"]
[1860,"Meters - Industrial/Commercial Energy Meters"]
[1860,"Meters - CT PT's"]
[1860,"Meters - Primary"]
[1860,"Meters - Smart Meters",null,null,0]
[1860,"Meters - Repeaters & Collectors",null,null,0]
[1905,"Land",null,null,0]
[1908,"Buildings & Fixtures",null,null,0]
[1910,"Leasehold Improvements",null,null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0]
[1920,"Computer Equipment - Hardware",null,null,0]
[1920,"Computer Equip.-Hardware PC's",null,null,0]
[1920,"Computer Equip.-Hardware Printers",null,null,0]
[1930,"Trailers 10 Yrs",null,null,0]
[1930,"Trailers 20 Yrs"]
[1930,"Trucks < 3 Tons"]
[1930,"Trucks > 3 Tons"]
[1935,"Stores Equipment",null,null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0]
[1945,"Measurement & Testing Equipment",null,null,0]
[1950,"Power Operated Equipment",null,null,0]
[1955,"Communications Equipment",null,null,0]
[1960,"Miscellaneous Equipment ",null,null,0]
[1970,"Load Management Controls Customer Premises",null,null,0]
[1975,"Load Management Controls Utility Premises",null,null,0]
[1980,"System Supervisor Equipment",null,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0]
[1990,"Other Tangible Property",null,null,0]
[1995,"Contributions & Grants",null,null,0]
[2440,"Deferred Revenue"]
["WIP","Work in Progress"]
[null,"Total",{"$f":"SUM(C21:C70)","v":0},null,null,{"$f":"SUM(F21:F70)","v":0},{"$f":"SUM(G21:G70)","v":0},{"$f":"SUM(H21:H70)","v":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(F73:F74)","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-CH_DepExp","index":18,"n_rows":73,"n_cols":12,"rows_kept":73,"cut":false,"hidden":false,"merged":[[67,1,68,12],[62,1,62,8],[69,1,69,11],[70,1,71,9],[72,1,73,11],[8,0,8,11],[9,0,9,11],[17,0,18,0],[17,1,18,1],[17,10,18,10],[10,0,10,11]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Attachment:","NA"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-CH1"]
["Depreciation and Amortization Expense"]
["Revised CGAAP or MIFRS"]
[]
["Assumes the applicant changed capitalization and depreciation policies and reflected these changes in a prior rebasing application"]
[]
[null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,"Year ",2013]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan. 1","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation 2","Years","Depreciation Rate","Current Year Depreciation Expense"," Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 3"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) ","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1609,"Hydro One Gate Station",null,null,{"$f":"C20-D20","v":0},null,{"$f":"E20+0.5*F20","v":0},null,{"$f":"IF(H20=0,0,1/H20)","v":0},{"$f":"IF(H20=0,0,G20/H20)","v":0},null,{"$f":"IF(ISERROR(+J20-K20), 0, +J20-K20)","v":0}]
[1611,"Computer Software (Formally known as Account 1925)",null,null,0,null,0,null,0,0,null,0]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,null,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]
[1850,"ARO",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"]
[2440,"Deferred Revenue5"]
[null,"Work in Process ",null,null,{"$f":"C61-D61","v":0},null,{"$f":"E61+0.5*F61","v":0},null,{"$f":"IF(H61=0,0,1/H61)","v":0},{"$f":"IF(H61=0,0,G61/H61)","v":0},null,{"$f":"IF(ISERROR(+J61-K61), 0, +J61-K61)","v":0}]
[null,"Total",{"$f":"SUM(C20:C61)","v":0},{"$f":"SUM(D20:D61)","v":0},{"$f":"SUM(E20:E61)","v":0},{"$f":"SUM(F20:F61)","v":0},{"$f":"SUM(G20:G61)","v":0},null,null,{"$f":"SUM(J20:J61)","v":0},{"$f":"SUM(K20:K61)","v":0},{"$f":"SUM(L20:L61)","v":0}]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets) (under MIFRS) "]
[null,"Total Depreciation Expense",null,null,null,null,null,null,null,{"$f":"SUM(J62:J63)","v":0}]
[]
["Notes:"]
[]
[1,"The appendix 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,"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."]
[3,"The applicant must provide an explanation of material variances in evidence."]
[]
["General","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-D_Overhead","index":19,"n_rows":35,"n_cols":8,"rows_kept":35,"cut":false,"hidden":false,"merged":[[8,0,8,7],[9,0,9,7],[13,0,15,0],[21,0,23,0],[21,7,23,7],[11,0,11,5],[19,0,19,5],[48,0,49,0],[34,0,35,0],[34,1,35,1],[37,0,38,0],[40,0,41,0],[43,0,46,0]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Attachment:","2-E"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-D"]
["Overhead Expense"]
[]
["Applicants are to provide a breakdown of OM&A before capitalization in the below table.  OM&A before capitalization may be broken down by cost center, program, drivers or another format best suited to focus on capitalized vs. uncapitalized OM&A."]
[]
[" OM&A Before Capitalization"]
[null,{"$f":"F15-4","v":2013},{"$f":"F15-3","v":2014},{"$f":"F15-2","v":2015},{"$f":"F15-1","v":2016},{"$f":"TestYear","v":2017}]
[null,"Historical Year","Historical Year","Historical Year","Bridge Year","Test Year"]
[]
["Total OM&A Before Capitalization (B)",{"$f":"+'App.2-JA_OM&A_Summary_Analys'!C26+B32","v":16149367.020000003},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!D26+C32","v":16407572.492763199},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!E26+D32","v":17212081.86778082},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!F26+E32","v":18370620.91},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!G26+F32","v":18996026.870000001}]
[]
["Applicants are to provide a breakdown of capitalized OM&A in the below table.  Capitalized OM&A may be broken down using the categories listed in the table below if possible.  Otherwise, applicants are to provide its own break down of capitalized OM&A."]
[]
["Capitalized OM&A",null,null,null,null,null,"Directly","Explanation for Change in Overhead Capitalized"]
[null,{"$f":"F23-4","v":2013},{"$f":"F23-3","v":2014},{"$f":"F23-2","v":2015},{"$f":"F23-1","v":2016},{"$f":"TestYear","v":2017},"Attributable?"]
[null,"Historical Year","Historical Year","Historical Year","Bridge Year","Test Year","(Yes/No)"]
["Benefits",112331.99,109853.0427631971,135209.47250108854,150034,170953,"Yes","No changes necessary on transition to MIFRS"]
["Downtime",351315.61,366214.39,520424.77241836506,493088,573241,"Yes","No changes necessary on transition to MIFRS"]
["Material",75962.42,87911.32,97486.059663004562,96642,100910,"Yes","No changes necessary on transition to MIFRS"]
["Supervisory",405267.61,477764.66000000003,555175.67439179483,548051,596441,"Yes","No changes necessary on transition to MIFRS"]
["Engineering",1033597.7200000001,1029131.83,974724.47420656378,1002953,1062413,"Yes","No changes necessary on transition to MIFRS"]
["Trucking",938007.78,514179.72000000009,685057.43460000004,665470,762197,"Yes","No changes necessary on transition to MIFRS"]
[]
["Total Capitalized OM&A (A)",{"$f":"SUM(B25:B31)","v":2916483.13},{"$f":"SUM(C25:C31)","v":2585054.9627631973},{"$f":"SUM(D25:D31)","v":2968077.8877808172},{"$f":"SUM(E25:E31)","v":2956238},{"$f":"SUM(F25:F31)","v":3266155}]
[]
["% of Capitalized OM&A (=A/B)",{"$f":"IF(ISERROR(B32/B18),\"0%\",B32/B18)","v":0.18059426888918395},{"$f":"IF(ISERROR(C32/C18),\"0%\",C32/C18)","v":0.15755255470627197},{"$f":"IF(ISERROR(D32/D18),\"0%\",D32/D18)","v":0.17244153906429777},{"$f":"IF(ISERROR(E32/E18),\"0%\",E32/E18)","v":0.16092205127322504},{"$f":"IF(ISERROR(F32/F18),\"0%\",F32/F18)","v":0.17193884923158143}]
[null,null,null,null,null,{"$f":"B34-F34","v":8.6554196576025255E-3}]

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[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,"Exhibit:",9]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Attachment:","9-C"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-EA"]
["Account 1575 - IFRS-CGAAP Transitional PP&E Amounts"]
["2015 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopted IFRS on January 1, 2015 for financial reporting purposes"]
[]
[]
[]
[null,{"$f":"RebaseYear &\" Rebasing Year\"","v":"2013 Rebasing Year"},{"$f":"TestYear-3","v":2014},{"$f":"TestYear-2","v":2015},{"$f":"CONCATENATE(TestYear-1,\" Bridge Year\")","v":"2016 Bridge Year"},{"$f":"CONCATENATE(TestYear,\" Rebasing Year\")","v":"2017 Rebasing Year"}]
["Reporting Basis","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
[null,"Forecast","Actual","Actual","Forecast","Forecast"]
[null,null,null,"$","$"]
["PP&E Values under CGAAP"]
["            Opening net PP&E - Note 1",null,84209458,{"$f":"+C25","v":89238952},{"$f":"+D25","v":95608984}]
["            Net Additions - Note 4",null,6908174,7990672,8776791]
["            Net Depreciation (amounts should be negative) - Note 4",null,-1878680,-1620640,-1932153]
["            Closing net PP&E (1)",null,{"$f":"C22+C23+C24","v":89238952},{"$f":"SUM(D22:D24)","v":95608984},{"$f":"SUM(E22:E24)","v":102453622}]
[]
["PP&E Values under MIFRS (Starts from 2014, the transition year)"]
["            Opening net PP&E  - Note 1",null,84209458,{"$f":"+C31","v":89519339},{"$f":"+D31","v":95889371}]
["            Net Additions - Note 4",null,7188561,7990672,9033681]
["            Net Depreciation (amounts should be negative) - Note 4",null,-1878680,-1620640,-1932153]
["            Closing net PP&E (2)",null,{"$f":"SUM(C28:C30)","v":89519339},{"$f":"SUM(D28:D30)","v":95889371},{"$f":"SUM(E28:E30)","v":102990899}]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,{"$f":"C25-C31","v":-280387},{"$f":"D25-D31","v":-280387},{"$f":"E25-E31","v":-537277}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,{"$f":"IF(ISERROR(E33), 0, E33)","v":-537277},null,"WACC",4.9164419771216439E-2]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,{"$f":"E33*I37*I38","v":-26414.911961419853},"# of years of rate rider disposition period",null,1]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,{"$f":"F37+F38","v":-563691.91196141986}]
[]
["Notes:"]
["1  For an applicant that adopted 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 closing balance as of 2016 x WACC X # of years of rate rider disposition period"]
["     * Please note that the calculation should be adjusted once WACC is updated and finalized in the rate application."]
["3  The  PP&E deferral account is cleared by including the total balance in the deferral and variance account rate rider calculation."]
["4  Net additions are additions net of disposals; Net depreciation is additions to depreciation net of disposals."]

{"sheet":"App.2-EB_Account 1576 (2012)","index":21,"n_rows":48,"n_cols":11,"rows_kept":48,"cut":false,"hidden":false,"merged":[[8,0,8,10],[9,0,9,10],[10,0,10,10],[14,0,14,10],[12,0,13,10],[45,0,45,9],[41,0,41,11],[31,1,31,7],[25,1,26,7],[20,1,20,7],[37,8,38,9],[37,10,38,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Attachment:","NA"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-EB"]
["Account 1576 - Accounting Changes under CGAAP"]
["2012 Changes in Accounting Policies under CGAAP"]
[]
["For applicants with a balance in Account 1576 and made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 "]
[]
[]
[]
[null,"2011 Rebasing Year",2012,2013,2014,2015,2016,"2017 Rebasing Year"]
["Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS - Note 5","MIFRS","MIFRS"]
[null,"Forecast","Actual","Actual","Actual","Actual","Forecast","Forecast"]
[null,null,"$","$","$",null,"$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1",null,null,{"$f":"+C25","v":0},{"$f":"+D25","v":0},{"$f":"+D25","v":0},{"$f":"+E25","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (1)",null,{"$f":"C22+C23+C24","v":0},{"$f":"D22+D23+D24","v":0},{"$f":"E22+E23+E24","v":0},{"$f":"F22+F23+F24","v":0},{"$f":"G22+G23+G24","v":0}]
[]
["PP&E Values under revised CGAAP (Starts from 2012)"]
["            Opening net PP&E  - Note 1",null,null,{"$f":"+C31","v":0},{"$f":"+D31","v":0},{"$f":"+D31","v":0},{"$f":"+E31","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (2)",null,{"$f":"SUM(C28:C30)","v":0},{"$f":"SUM(D28:D30)","v":0},{"$f":"SUM(E28:E30)","v":0},{"$f":"SUM(F28:F30)","v":0},{"$f":"SUM(G28:G30)","v":0}]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,{"$f":"C25-C31","v":0},{"$f":"D25-D31","v":0},{"$f":"E25-E31","v":0},{"$f":"F25-F31","v":0},{"$f":"G25-G31","v":0}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,null,null,{"$f":"IF(ISERROR(G33), 0, G33)","v":0},null,"WACC"]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,null,null,{"$f":"G33*K37*K38","v":0},"# of years of rate rider disposition period"]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,null,null,{"$f":"H37+H38","v":0}]
[]
["Notes:"]
["1  For an applicant that made the capitalization and depreciation expense accounting policy changes on January 1, 2012, the PP&E values as of January 1, 2012 under both former CGAAP and revised CGAAP should be the same. "]
["2 Return on rate base associated with Account 1576 balance is calculated as:"]
["     the variance account ending balance as of 2016 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."]
["5 Differences due to the adoption of MIFRS are to be shown separately in Account 1575 in Appendix 2-EA as Accounts 1575 and 1576 cannot be used interchangably."]

{"sheet":"App.2-EC_Account 1576 (2013)","index":22,"n_rows":48,"n_cols":10,"rows_kept":48,"cut":false,"hidden":false,"merged":[[37,9,38,9],[41,0,41,10],[8,0,8,9],[9,0,9,9],[10,0,10,9],[12,0,12,9],[14,0,14,9],[45,0,45,8],[20,1,20,6],[25,1,26,6],[31,1,31,6],[37,7,38,8]]}
[null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,"Attachment:","NA"]
[null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-EC"]
["Account 1576 - Accounting Changes under CGAAP"]
["2013 Changes in Accounting Policies under CGAAP"]
[]
["For applicants with a balance in Account 1576 and made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013"]
[]
[]
[]
[null,"2012 Rebasing Year",2013,2014,2015,2016,"2017 Rebasing Year"]
["Reporting Basis","CGAAP","CGAAP","CGAAP","MIFRS - Note 5","MIFRS","MIFRS"]
[null,"Actual","Actual","Actual","Actual","Forecast","Forecast"]
[null,null,"$","$",null,"$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1",null,null,{"$f":"+C25","v":0},{"$f":"+D25","v":0},{"$f":"+D25","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (1)",null,{"$f":"C22+C23+C24","v":0},{"$f":"D22+D23+D24","v":0},{"$f":"E22+E23+E24","v":0},{"$f":"F22+F23+F24","v":0}]
[]
["PP&E Values under revised CGAAP (Starts from 2012)"]
["            Opening net PP&E  - Note 1",null,null,{"$f":"+C31","v":0},{"$f":"+D31","v":0},{"$f":"+D31","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (2)",null,{"$f":"SUM(C28:C30)","v":0},{"$f":"SUM(D28:D30)","v":0},{"$f":"SUM(E28:E30)","v":0},{"$f":"SUM(F28:F30)","v":0}]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,{"$f":"C25-C31","v":0},{"$f":"D25-D31","v":0},{"$f":"E25-E31","v":0},{"$f":"F25-F31","v":0}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,null,{"$f":"IF(ISERROR(F33), 0, F33)","v":0},null,"WACC"]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,null,{"$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 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 ending balance as of 2016 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."]
["5 Differences due to the adoption of MIFRS are to be shown separately in Account 1575 in Appendix 2-EA as Accounts 1575 and 1576 cannot be used interchangably."]

{"sheet":"App.2-FA Proposed REG Invest.","index":23,"n_rows":101,"n_cols":11,"rows_kept":101,"cut":false,"hidden":false,"merged":[[8,0,8,10],[17,0,17,8],[16,0,16,9],[12,0,12,6],[13,0,13,5],[14,0,14,5],[11,0,11,6],[9,0,9,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Attachment:","2-F"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-FA"]
["Renewable Generation Connection Investment Summary (past investments or over the future rate setting period)"]
[]
["Enter the details of the Renewable Generation Connection projects as described in the appropriate section of the Filing Requirements."]
["All costs entered on this page will be transferred to the appropriate cells in the appendices that follow."]
["For Part A, Renewable Enabling Improvements (REI), these amounts will be transferred to Appendix 2 - FB"]
["For Part B, Expansions, these amounts will be transferred to Appendix 2 - FC"]
[]
["If there are more than five projects proposed to be in-service in a certain year, please amend the tables below and ensure that the formulae for the Total Amounts in any given rate year are updated."]
["Based on the current methodology and allocation, amounts allocated represent 6% for REI Connection Investments and 17% for Expansion Investments. (EB-2009-0349, 6-10-2010, p. 15, note 9)"]
[]
["There are two scenarios described below.  Separate sets of spreadsheets (2-FA, 2-FB, 2-FC) should be submited for each scenario as required."]
["Scenario 1:  Past Investments with No Recovery.  The distributor has made investments in the past (during the IRM Years), but has not received approval for these projects and therefore did not receive"]
["revenue from the IESO under Regulation 330/09 and did not receive ratepayer revenue for the direct benefit portion of the investment."]
["The WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage should correspond to the distributor's last Cost of Service approval. "]
["The Direct Benefit portion of the calculated Revenue Requirement for each year should be summed and can be applied for recovery from the distributor's ratepayers through a rate rider."]
["The Provincial Recovery portion of the calculated Revenue Requirement for each year should be summed and can be applied for recovery from the IESO through a separate order."]
[]
["Scenario 2:  Investments in the Test Year and Beyond.  Distributor plans to make investments in 2017 and/or beyond.  These investments should be added to 2-FA in the appropriate year."]
["The WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage should correspond to the distributor's current application. "]
[]
["Part A",null,null,null,null,null,"Test Year"]
["REI Investments (Direct Benefit at 6%)",null,{"$f":"D31-1","v":2013},{"$f":"E31-1","v":2014},{"$f":"F31-1","v":2015},{"$f":"G31-1","v":2016},{"$f":"TestYear","v":2017},{"$f":"G31+1","v":2018},{"$f":"H31+1","v":2019},{"$f":"I31+1","v":2020},{"$f":"J31+1","v":2021}]
["Project 1"]
["Name: REI Connection Project"]
["Capital Costs",null,61636,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 2"]
["Name: REI Connection Project"]
["Capital Costs",null,583185,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 3"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 4"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 5"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C58,C52,C46,C40,C34)","v":644821},0,0,0,{"$f":"SUM(G58,G52,G46,G40,G34)","v":0},{"$f":"SUM(H58,H52,H46,H40,H34)","v":0},0,0,0]
["Total OM&A (Start-Up)",null,0,0,0,0,{"$f":"SUM(G59,G53,G47,G41,G35)","v":0},0,0,0,0]
["Total OM&A (Ongoing)",null,0,0,0,0,{"$f":"SUM(G60,G54,G48,G42,G36)","v":0},0,0,0,0]
[]
[]
["Part B",null,null,null,null,null,"Test Year"]
["Expansion Investments (Direct Benefit at 17%)",null,{"$f":"D68-1","v":2013},{"$f":"E68-1","v":2014},{"$f":"F68-1","v":2015},{"$f":"G68-1","v":2016},{"$f":"TestYear","v":2017},{"$f":"G68+1","v":2018},{"$f":"H68+1","v":2019},{"$f":"I68+1","v":2020},{"$f":"J68+1","v":2021}]
["Project 1"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 2"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 3"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 4"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 5"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C95,C89,C83,C77,C71)","v":0},0,0,0,{"$f":"SUM(G95,G89,G83,G77,G71)","v":0},{"$f":"SUM(H95,H89,H83,H77,H71)","v":0},0,0,0]
["Total OM&A (Start-Up)",null,0,0,0,0,{"$f":"SUM(G96,G90,G84,G78,G72)","v":0},0,0,0,0]
["Total OM&A (Ongoing)",null,0,0,0,0,{"$f":"SUM(G97,G91,G85,G79,G73)","v":0},0,0,0,0]

{"sheet":"App.2-FB Calc of REG Improvemnt","index":24,"n_rows":95,"n_cols":29,"rows_kept":95,"cut":false,"hidden":false,"merged":[[51,24,51,25],[51,27,51,28],[48,0,48,22],[49,0,49,1],[51,15,51,16],[51,18,51,19],[51,21,51,22],[51,12,51,13],[51,9,51,10],[51,6,51,7],[51,3,51,4],[46,0,46,22],[16,14,16,16],[16,17,16,19],[16,20,16,22],[16,23,16,25],[16,11,16,13],[16,8,16,10],[16,5,16,7],[16,2,16,4],[16,26,16,28],[8,0,8,17],[9,0,9,17],[11,0,11,17],[12,0,12,17],[14,0,14,17]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Attachment:","2-G"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-FB"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part A of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["For historical investments, enter these variables for your last cost of service test year.  For 2017 and beyond, enter variables as in the application."]
["Rate Riders are not calculated for the Test Year as these assets and costs are already in the distributor's rate base/revenue requirement."]
[]
[null,null,{"$f":"F17-1","v":2013},null,null,{"$f":"I17-1","v":2014},null,null,{"$f":"L17-1","v":2015},null,null,{"$f":"BridgeYear","v":2016},null,null,{"$f":"CONCATENATE(TestYear,\" Test Year\")","v":"2017 Test Year"},null,null,{"$f":"TestYear+1","v":2018},null,null,{"$f":"R17+1","v":2019},2016,null,{"$f":"U17+1","v":2020},null,null,{"$f":"X17+1","v":2021}]
[null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94]
["Net Fixed Assets (average)",null,{"$f":"D82","v":315962.28999999998},{"$f":"C20*D19","v":18957.737399999998},{"$f":"C20*E19","v":297004.55259999994},{"$f":"E82","v":619028.15999999992},{"$f":"F20*G19","v":37141.689599999991},{"$f":"F20*H19","v":581886.47039999987},{"$f":"F82","v":593235.32000000007},{"$f":"I20*J19","v":35594.119200000001},{"$f":"I20*K19","v":557641.20079999999},{"$f":"G82","v":567442.48},{"$f":"L20*M19","v":34046.548799999997},{"$f":"L20*N19","v":533395.93119999999},{"$f":"H82","v":541649.64},{"$f":"O20*P19","v":32498.9784},{"$f":"O20*Q19","v":509150.66159999999},{"$f":"I82","v":515856.8},{"$f":"R20*S19","v":30951.407999999999},{"$f":"R20*T19","v":484905.39199999993},{"$f":"J82","v":490063.96},{"$f":"U20*V19","v":29403.837599999999},{"$f":"U20*W19","v":460660.12239999999},{"$f":"K82","v":464271.12},{"$f":"X20*Y19","v":27856.267199999998},{"$f":"X20*Z19","v":436414.85279999999},{"$f":"L82","v":438478.28},{"$f":"AA20*AB19","v":26308.696800000002},{"$f":"AA20*AC19","v":412169.58319999999}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,{"$f":"'App.2-FA Proposed REG Invest.'!C64","v":0},{"$f":"C21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!D64","v":0},{"$f":"F21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!E64","v":0},{"$f":"I21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!F64","v":0},{"$f":"L21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!G64","v":0},{"$f":"O21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!H64","v":0},{"$f":"R21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!I64","v":0},{"$f":"U21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!J64","v":0},{"$f":"X21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!K64","v":0},{"$f":"AA21","v":0}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,{"$f":"'App.2-FA Proposed REG Invest.'!C63","v":0},{"$f":"C22*D19","v":0},{"$f":"C22*E19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D63","v":0},{"$f":"F22*G19","v":0},{"$f":"F22*H19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E63","v":0},{"$f":"I22*J19","v":0},{"$f":"I22*K19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F63","v":0},{"$f":"L22*M19","v":0},{"$f":"L22*N19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G63","v":0},{"$f":"O22*P19","v":0},{"$f":"O22*Q19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!H63","v":0},{"$f":"R22*S19","v":0},{"$f":"R22*T19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!I63","v":0},{"$f":"U22*V19","v":0},{"$f":"U22*W19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!J63","v":0},{"$f":"X22*Y19","v":0},{"$f":"X22*Z19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!K63","v":0},{"$f":"AA22*AB19","v":0},{"$f":"AA22*AC19","v":0}]
["WCA",0.13,null,{"$f":"(D21+D22)*$B$23","v":0},{"$f":"E22*$B$23","v":0},null,{"$f":"(G21+G22)*$B$23","v":0},{"$f":"H22*$B$23","v":0},null,{"$f":"(J21+J22)*$B$23","v":0},{"$f":"K22*$B$23","v":0},null,{"$f":"(M21+M22)*$B$23","v":0},{"$f":"N22*$B$23","v":0},null,{"$f":"(P21+P22)*$B$23","v":0},{"$f":"Q22*$B$23","v":0},null,{"$f":"(S21+S22)*$B$23","v":0},{"$f":"T22*$B$23","v":0},null,{"$f":"(V21+V22)*$B$23","v":0},{"$f":"W22*$B$23","v":0},null,{"$f":"(Y21+Y22)*$B$23","v":0},{"$f":"Z22*$B$23","v":0},null,{"$f":"(AB21+AB22)*$B$23","v":0},{"$f":"AC22*$B$23","v":0}]
["Rate Base",null,null,{"$f":"SUM(D20+D23)","v":18957.737399999998},{"$f":"SUM(E20+E23)","v":297004.55259999994},null,{"$f":"SUM(G20+G23)","v":37141.689599999991},{"$f":"SUM(H20+H23)","v":581886.47039999987},null,{"$f":"SUM(J20+J23)","v":35594.119200000001},{"$f":"SUM(K20+K23)","v":557641.20079999999},null,{"$f":"SUM(M20+M23)","v":34046.548799999997},{"$f":"SUM(N20+N23)","v":533395.93119999999},null,{"$f":"SUM(P20+P23)","v":32498.9784},{"$f":"SUM(Q20+Q23)","v":509150.66159999999},null,{"$f":"SUM(S20+S23)","v":30951.407999999999},{"$f":"SUM(T20+T23)","v":484905.39199999993},null,{"$f":"SUM(V20+V23)","v":29403.837599999999},{"$f":"SUM(W20+W23)","v":460660.12239999999},null,{"$f":"SUM(Y20+Y23)","v":27856.267199999998},{"$f":"SUM(Z20+Z23)","v":436414.85279999999},null,{"$f":"SUM(AB20+AB23)","v":26308.696800000002},{"$f":"SUM(AC20+AC23)","v":412169.58319999999}]
[]
[]
["Deemed ST Debt",{"$f":"+'App.2-OA Capital Structure'!E23","v":0.04},null,{"$f":"D24*$B$27","v":758.30949599999997},{"$f":"E24*$B$27","v":11880.182103999998},null,{"$f":"G24*$B$27","v":1485.6675839999996},{"$f":"H24*$B$27","v":23275.458815999995},null,{"$f":"J24*$B$27","v":1423.764768},{"$f":"K24*$B$27","v":22305.648032000001},null,{"$f":"M24*$B$27","v":1361.861952},{"$f":"N24*$B$27","v":21335.837248},null,{"$f":"P24*$B$27","v":1299.9591359999999},{"$f":"Q24*$B$27","v":20366.026463999999},null,{"$f":"S24*$B$27","v":1238.0563199999999},{"$f":"T24*$B$27","v":19396.215679999998},null,{"$f":"V24*$B$27","v":1176.1535039999999},{"$f":"W24*$B$27","v":18426.404896},null,{"$f":"Y24*$B$27","v":1114.2506879999999},{"$f":"Z24*$B$27","v":17456.594111999999},null,{"$f":"AB24*$B$27","v":1052.3478720000001},{"$f":"AC24*$B$27","v":16486.783328000001}]
["Deemed LT Debt",{"$f":"+'App.2-OA Capital Structure'!E22","v":0.56000000000000005},null,{"$f":"D24*$B$28","v":10616.332944},{"$f":"E24*$B$28","v":166322.54945599998},null,{"$f":"G24*$B$28","v":20799.346175999995},{"$f":"H24*$B$28","v":325856.42342399998},null,{"$f":"J24*$B$28","v":19932.706752000002},{"$f":"K24*$B$28","v":312279.07244800002},null,{"$f":"M24*$B$28","v":19066.067328000001},{"$f":"N24*$B$28","v":298701.721472},null,{"$f":"P24*$B$28","v":18199.427904},{"$f":"Q24*$B$28","v":285124.37049600005},null,{"$f":"S24*$B$28","v":17332.788480000003},{"$f":"T24*$B$28","v":271547.01951999997},null,{"$f":"V24*$B$28","v":16466.149056000002},{"$f":"W24*$B$28","v":257969.66854400001},null,{"$f":"Y24*$B$28","v":15599.509632000001},{"$f":"Z24*$B$28","v":244392.31756800003},null,{"$f":"AB24*$B$28","v":14732.870208000002},{"$f":"AC24*$B$28","v":230814.96659200001}]
["Deemed Equity",{"$f":"+'App.2-OA Capital Structure'!E27","v":0.4},null,{"$f":"D24*$B$29","v":7583.0949599999994},{"$f":"E24*$B$29","v":118801.82103999998},null,{"$f":"G24*$B$29","v":14856.675839999996},{"$f":"H24*$B$29","v":232754.58815999996},null,{"$f":"J24*$B$29","v":14237.647680000002},{"$f":"K24*$B$29","v":223056.48032},null,{"$f":"M24*$B$29","v":13618.61952},{"$f":"N24*$B$29","v":213358.37248000002},null,{"$f":"P24*$B$29","v":12999.59136},{"$f":"Q24*$B$29","v":203660.26464000001},null,{"$f":"S24*$B$29","v":12380.563200000001},{"$f":"T24*$B$29","v":193962.1568},null,{"$f":"V24*$B$29","v":11761.535040000001},{"$f":"W24*$B$29","v":184264.04896000001},null,{"$f":"Y24*$B$29","v":11142.506880000001},{"$f":"Z24*$B$29","v":174565.94112},null,{"$f":"AB24*$B$29","v":10523.478720000001},{"$f":"AC24*$B$29","v":164867.83328000002}]
[]
["ST Interest",2.07E-2,null,{"$f":"D27*$B31","v":15.697006567199999},245.91976955279995,null,{"$f":"G27*$B31","v":30.75331898879999},481.80199749119987,null,{"$f":"J27*$B31","v":29.471930697600001},461.72691426239999,null,{"$f":"M27*$B31","v":28.190542406399999},441.65183103359999,null,{"$f":"P27*$B31","v":26.9091541152},421.57674780479999,null,{"$f":"S27*$B31","v":25.627765823999997},401.50166457599994,null,{"$f":"V27*$B31","v":24.346377532799998},381.4265813472,null,{"$f":"Y27*$B31","v":23.064989241599996},361.35149811839995,null,{"$f":"AB27*$B31","v":21.7836009504},341.27641488960001]
["LT Interest",1.5299999999999999E-2,null,162.42989404319999,2544.7350066767995,null,318.2299964927999,4985.6032783871997,null,304.9704133056,4777.8698084544003,null,291.7108301184,4570.1363385216,null,278.45124693119999,4362.4028685888006,null,265.19166374400004,4154.6693986559994,null,251.93208055680003,3946.9359287232,null,238.67249736959999,3739.2024587904002,null,225.41291418240002,3531.4689888575999]
["ROE",7.0000000000000007E-2,null,530.81664720000003,8316.1274727999989,null,1039.9673087999997,16292.821171199999,null,996.63533760000018,15613.953622400002,null,953.30336640000007,14935.086073600003,null,909.97139520000007,14256.218524800002,null,866.63942400000008,13577.350976000002,null,823.30745280000008,12898.483427200003,null,779.97548160000008,12219.615878400002,null,736.64351040000008,11540.748329600003]
["Cost of Capital Total",null,null,{"$f":"SUM(D31:D33)","v":708.94354781039999},{"$f":"SUM(E31:E33)","v":11106.782249029598},null,{"$f":"SUM(G31:G33)","v":1388.9506242815996},{"$f":"SUM(H31:H33)","v":21760.226447078399},null,{"$f":"SUM(J31:J33)","v":1331.0776816032003},{"$f":"SUM(K31:K33)","v":20853.550345116804},null,{"$f":"SUM(M31:M33)","v":1273.2047389248},{"$f":"SUM(N31:N33)","v":19946.874243155202},null,{"$f":"SUM(P31:P33)","v":1215.3317962464},{"$f":"SUM(Q31:Q33)","v":19040.198141193603},null,{"$f":"SUM(S31:S33)","v":1157.458853568},{"$f":"SUM(T31:T33)","v":18133.522039232001},null,{"$f":"SUM(V31:V33)","v":1099.5859108896002},{"$f":"SUM(W31:W33)","v":17226.845937270402},null,{"$f":"SUM(Y31:Y33)","v":1041.7129682112},{"$f":"SUM(Z31:Z33)","v":16320.169835308803},null,{"$f":"SUM(AB31:AB33)","v":983.84002553280015},{"$f":"SUM(AC31:AC33)","v":15413.493733347203}]
[]
["OM&A",null,null,{"$f":"D21+D22","v":0},{"$f":"E22","v":0},null,{"$f":"G21+G22","v":0},{"$f":"H22","v":0},null,{"$f":"J21+J22","v":0},{"$f":"K22","v":0},null,{"$f":"M21+M22","v":0},{"$f":"N22","v":0},null,{"$f":"P21+P22","v":0},{"$f":"Q22","v":0},null,{"$f":"S21+S22","v":0},{"$f":"T22","v":0},null,{"$f":"V21+V22","v":0},{"$f":"W22","v":0},null,{"$f":"Y21+Y22","v":0},{"$f":"Z22","v":0},null,{"$f":"AB21+AB22","v":0},{"$f":"AC22","v":0}]
["Amortization",null,{"$f":"D77","v":12896.42},{"$f":"C37*D$19","v":773.78520000000003},{"$f":"C37*E$19","v":12122.6348},{"$f":"E77","v":0},{"$f":"F37*G$19","v":0},{"$f":"F37*H$19","v":0},{"$f":"F77","v":0},{"$f":"I37*J$19","v":0},{"$f":"I37*K$19","v":0},{"$f":"G77","v":0},{"$f":"L37*M$19","v":0},{"$f":"L37*N$19","v":0},{"$f":"H77","v":0},{"$f":"O37*P$19","v":0},{"$f":"O37*Q$19","v":0},{"$f":"I76+I77","v":25792.84},{"$f":"R37*S$19","v":1547.5704000000001},{"$f":"R37*T$19","v":24245.2696},{"$f":"J76+J77","v":25792.84},{"$f":"U37*V$19","v":1547.5704000000001},{"$f":"U37*W$19","v":24245.2696},{"$f":"K76+K77","v":25792.84},{"$f":"X37*Y$19","v":1547.5704000000001},{"$f":"X37*Z$19","v":24245.2696},{"$f":"L76+L77","v":25792.84},{"$f":"AA37*AB$19","v":1547.5704000000001},{"$f":"AA37*AC$19","v":24245.2696}]
["Grossed-up PILs",null,null,{"$f":"D65","v":-87.600906791836735},{"$f":"E65","v":-1372.4142064054427},null,{"$f":"G65","v":0},{"$f":"H65","v":0},null,{"$f":"J65","v":0},{"$f":"K65","v":0},null,{"$f":"M65","v":0},{"$f":"N65","v":0},null,{"$f":"P65","v":0},{"$f":"Q65","v":0},null,{"$f":"S65","v":0},{"$f":"T65","v":0},null,{"$f":"V65","v":0},{"$f":"W65","v":0},null,{"$f":"Y65","v":0},{"$f":"Z65","v":0},null,{"$f":"AB65","v":0},{"$f":"AC65","v":0}]
[]
["Revenue Requirement",null,null,{"$f":"SUM(D34:D38)","v":1395.1278410185632},{"$f":"SUM(E34:E38)","v":21857.002842624155},null,{"$f":"SUM(G34:G38)","v":1388.9506242815996},{"$f":"SUM(H34:H38)","v":21760.226447078399},null,{"$f":"SUM(J34:J38)","v":1331.0776816032003},{"$f":"SUM(K34:K38)","v":20853.550345116804},null,{"$f":"SUM(M34:M38)","v":1273.2047389248},{"$f":"SUM(N34:N38)","v":19946.874243155202},null,{"$f":"SUM(P34:P38)","v":1215.3317962464},{"$f":"SUM(Q34:Q38)","v":19040.198141193603},null,{"$f":"SUM(S34:S38)","v":2705.0292535680001},{"$f":"SUM(T34:T38)","v":42378.791639232004},null,{"$f":"SUM(V34:V38)","v":2647.1563108896003},{"$f":"SUM(W34:W38)","v":41472.115537270402},null,{"$f":"SUM(Y34:Y38)","v":2589.2833682112},{"$f":"SUM(Z34:Z38)","v":40565.439435308799},null,{"$f":"SUM(AB34:AB38)","v":2531.4104255328002},{"$f":"SUM(AC34:AC38)","v":39658.763333347204}]
[]
[]
["Provincial Rate Protection",null,null,null,{"$f":"E40","v":21857.002842624155},null,null,{"$f":"H40","v":21760.226447078399},null,null,{"$f":"K40","v":20853.550345116804},null,null,{"$f":"N40","v":19946.874243155202},null,null,{"$f":"Q40","v":19040.198141193603},null,null,{"$f":"T40","v":42378.791639232004},null,null,{"$f":"W40","v":41472.115537270402},null,null,{"$f":"Z40","v":40565.439435308799},null,null,{"$f":"AC40","v":39658.763333347204}]
[]
["Monthly Amount Paid by IESO",null,null,null,{"$f":"E43/12","v":1821.4169035520129},null,null,{"$f":"H43/12","v":1813.3522039232},null,null,{"$f":"K43/12","v":1737.7958620930669},null,null,{"$f":"N43/12","v":1662.2395202629334},null,null,{"$f":"Q43/12","v":1586.6831784328003},null,null,{"$f":"T43/12","v":3531.5659699360003},null,null,{"$f":"W43/12","v":3456.0096281058668},null,null,{"$f":"Z43/12","v":3380.4532862757333},null,null,{"$f":"AC43/12","v":3304.8969444456002}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide "]
["regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2016 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues.  "]
[]
["PILs Calculation"]
[null,null,null,{"$f":"C17","v":2013},null,null,{"$f":"F17","v":2014},null,null,{"$f":"I17","v":2015},null,null,{"$f":"L17","v":2016},null,null,{"$f":"O17","v":"2017 Test Year"},null,null,{"$f":"R17","v":2018},null,null,{"$f":"U17","v":2019},null,null,{"$f":"X17","v":2020},null,null,{"$f":"AA17","v":2021}]
["Income Tax",null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,{"$f":"D33","v":530.81664720000003},{"$f":"E33","v":8316.1274727999989},null,{"$f":"G33","v":1039.9673087999997},{"$f":"H33","v":16292.821171199999},null,{"$f":"J33","v":996.63533760000018},{"$f":"K33","v":15613.953622400002},null,{"$f":"M33","v":953.30336640000007},{"$f":"N33","v":14935.086073600003},null,{"$f":"P33","v":909.97139520000007},{"$f":"Q33","v":14256.218524800002},null,{"$f":"S33","v":866.63942400000008},{"$f":"T33","v":13577.350976000002},null,{"$f":"V33","v":823.30745280000008},{"$f":"W33","v":12898.483427200003},null,{"$f":"Y33","v":779.97548160000008},{"$f":"Z33","v":12219.615878400002},null,{"$f":"AB33","v":736.64351040000008},{"$f":"AC33","v":11540.748329600003}]
["Amortization (6% DB and 94% P)",null,null,{"$f":"D37","v":773.78520000000003},{"$f":"E37","v":12122.6348},null,{"$f":"G37","v":0},{"$f":"H37","v":0},null,{"$f":"J37","v":0},{"$f":"K37","v":0},null,{"$f":"M37","v":0},{"$f":"N37","v":0},null,{"$f":"P37","v":0},{"$f":"Q37","v":0},null,{"$f":"S37","v":1547.5704000000001},{"$f":"T37","v":24245.2696},null,{"$f":"V37","v":1547.5704000000001},{"$f":"W37","v":24245.2696},null,{"$f":"Y37","v":1547.5704000000001},{"$f":"Z37","v":24245.2696},null,{"$f":"AB37","v":1547.5704000000001},{"$f":"AC37","v":24245.2696}]
["CCA (6% DB and 94% P)",null,null,{"$f":"-D94*D$19","v":-1547.5704000000001},{"$f":"-D94*E$19","v":-24245.2696},null,{"$f":"-E94*G19","v":-2971.3351680000001},{"$f":"-E94*H$19","v":-46550.917631999997},null,{"$f":"-F94*J$19","v":-2733.6283545599999},{"$f":"-F94*K$19","v":-42826.844221439998},null,{"$f":"-G94*M$19","v":-2514.9380861952},{"$f":"-G94*N$19","v":-39400.696683724796},null,{"$f":"-H94*P$19","v":-2313.7430392995839},{"$f":"-H94*Q$19","v":-36248.640949026812},null,{"$f":"-I94*S$19","v":-2128.6435961556167},{"$f":"-I94*T$19","v":-33348.749673104663},null,{"$f":"-J94*V$19","v":-1958.3521084631675},{"$f":"-J94*W$19","v":-30680.84969925629},null,{"$f":"-K94*Y$19","v":-1801.683939786114},{"$f":"-K94*Z$19","v":-28226.381723315786},null,{"$f":"-L94*AB$19","v":-1657.5492246032247},{"$f":"-L94*AC$19","v":-25968.271185450521}]
["Taxable income",null,null,{"$f":"SUM(D55:D57)","v":-242.9685528},{"$f":"SUM(E55:E57)","v":-3806.5073272000009},null,{"$f":"SUM(G55:G57)","v":-1931.3678592000003},{"$f":"SUM(H55:H57)","v":-30258.096460799999},null,{"$f":"SUM(J55:J57)","v":-1736.9930169599997},{"$f":"SUM(K55:K57)","v":-27212.890599039994},null,{"$f":"SUM(M55:M57)","v":-1561.6347197952},{"$f":"SUM(N55:N57)","v":-24465.610610124793},null,{"$f":"SUM(P55:P57)","v":-1403.7716440995837},{"$f":"SUM(Q55:Q57)","v":-21992.42242422681},null,{"$f":"SUM(S55:S57)","v":285.56622784438332},{"$f":"SUM(T55:T57)","v":4473.8709028953381},null,{"$f":"SUM(V55:V57)","v":412.52574433683276},{"$f":"SUM(W55:W57)","v":6462.9033279437099},null,{"$f":"SUM(Y55:Y57)","v":525.86194181388601},{"$f":"SUM(Z55:Z57)","v":8238.5037550842135},null,{"$f":"SUM(AB55:AB57)","v":626.66468579677553},{"$f":"SUM(AC55:AC57)","v":9817.7467441494773}]
[]
["Tax Rate  (to be entered)",null,null,0.26500000000000001,0.26500000000000001]
[]
["Income Taxes Payable",null,null,{"$f":"D58*D60","v":-64.386666492000003},{"$f":"E58*E60","v":-1008.7244417080003},null,{"$f":"G58*G60","v":0},{"$f":"H58*H60","v":0},null,{"$f":"J58*J60","v":0},{"$f":"K58*K60","v":0},null,{"$f":"M58*M60","v":0},{"$f":"N58*N60","v":0},null,{"$f":"P58*P60","v":0},{"$f":"Q58*Q60","v":0},null,{"$f":"S58*S60","v":0},{"$f":"T58*T60","v":0},null,{"$f":"V58*V60","v":0},{"$f":"W58*W60","v":0},null,{"$f":"Y58*Y60","v":0},{"$f":"Z58*Z60","v":0},null,{"$f":"AB58*AB60","v":0},{"$f":"AC58*AC60","v":0}]
["Gross Up"]
["Income Taxes Payable",null,null,{"$f":"D62/(1-D60)","v":-87.600906791836735},{"$f":"E62/(1-E60)","v":-1372.4142064054427},null,{"$f":"G62/(1-G60)","v":0},{"$f":"H62/(1-H60)","v":0},null,{"$f":"J62/(1-J60)","v":0},{"$f":"K62/(1-K60)","v":0},null,{"$f":"M62/(1-M60)","v":0},{"$f":"N62/(1-N60)","v":0},null,{"$f":"P62/(1-P60)","v":0},{"$f":"Q62/(1-Q60)","v":0},null,{"$f":"S62/(1-S60)","v":0},{"$f":"T62/(1-T60)","v":0},null,{"$f":"V62/(1-V60)","v":0},{"$f":"W62/(1-W60)","v":0},null,{"$f":"Y62/(1-Y60)","v":0},{"$f":"Z62/(1-Z60)","v":0},null,{"$f":"AB62/(1-AB60)","v":0},{"$f":"AC62/(1-AC60)","v":0}]
["Grossed Up PILs",null,null,{"$f":"SUM(D64:D64)","v":-87.600906791836735},{"$f":"SUM(E64:E64)","v":-1372.4142064054427},null,{"$f":"SUM(G64:G64)","v":0},{"$f":"SUM(H64:H64)","v":0},null,{"$f":"SUM(J64:J64)","v":0},{"$f":"SUM(K64:K64)","v":0},null,{"$f":"SUM(M64:M64)","v":0},{"$f":"SUM(N64:N64)","v":0},null,{"$f":"SUM(P64:P64)","v":0},{"$f":"SUM(Q64:Q64)","v":0},null,{"$f":"SUM(S64:S64)","v":0},{"$f":"SUM(T64:T64)","v":0},null,{"$f":"SUM(V64:V64)","v":0},{"$f":"SUM(W64:W64)","v":0},null,{"$f":"SUM(Y64:Y64)","v":0},{"$f":"SUM(Z64:Z64)","v":0},null,{"$f":"SUM(AB64:AB64)","v":0},{"$f":"SUM(AC64:AC64)","v":0}]
[]
[]
[null,null,null,{"$f":"E68-1","v":2013},{"$f":"F68-1","v":2014},{"$f":"G68-1","v":2015},{"$f":"H68-1","v":2016},{"$f":"TestYear","v":2017},{"$f":"H68+1","v":2018},{"$f":"I68+1","v":2019},{"$f":"J68+1","v":2020},{"$f":"K68+1","v":2021}]
["Net Fixed Assets"]
[null,"Enter applicable amortization in years:",25]
["Opening Gross Fixed Assets",null,null,null,{"$f":"D73","v":644821},644821,644821,644821,644821,644821,644821,644821]
["Gross Capital Additions",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C62","v":644821},{"$f":"'App.2-FA Proposed REG Invest.'!D62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!H62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!I62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!J62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!K62","v":0}]
["Closing Gross Fixed Assets",null,null,{"$f":"SUM(D71:D72)","v":644821},644821,644821,644821,644821,644821,644821,644821,644821]
[]
["Opening Accumulated Amortization",null,null,null,{"$f":"+D78","v":12896.42},{"$f":"E78","v":38689.26},64482.100000000006,90274.94,116067.78,141860.62,167653.46,193446.3]
["Current Year Amortization (before additions)",null,null,{"$f":"IF(ISERROR(D71/$C$70), 0, D71/$C$70)","v":0},25792.84,25792.84,25792.84,25792.84,25792.84,25792.84,25792.84,25792.84]
["Additions (half year)",null,null,{"$f":"D72/$C$70/2","v":12896.42},{"$f":"E72/$C$70/2","v":0},{"$f":"F72/$C$70/2","v":0},{"$f":"G72/$C$70/2","v":0},{"$f":"H72/$C$70/2","v":0},{"$f":"I72/C70/2","v":0},{"$f":"J72/C70/2","v":0},{"$f":"K72/C70/2","v":0},{"$f":"L72/C70/2","v":0}]
["Closing Accumulated Amortization",null,null,{"$f":"SUM(D75+D76+D77)","v":12896.42},{"$f":"SUM(E75+E76+E77)","v":38689.26},{"$f":"SUM(F75+F76+F77)","v":64482.100000000006},{"$f":"SUM(G75+G76+G77)","v":90274.94},{"$f":"SUM(H75+H76+H77)","v":116067.78},{"$f":"SUM(I75:I77)","v":141860.62},{"$f":"SUM(J75:J77)","v":167653.46},{"$f":"SUM(K75:K77)","v":193446.3},{"$f":"SUM(L75:L77)","v":219239.13999999998}]
[]
["Opening Net Fixed Assets",null,null,{"$f":"D71-D75","v":0},{"$f":"E71-E75","v":631924.57999999996},{"$f":"F71-F75","v":606131.74},{"$f":"G71-G75","v":580338.9},{"$f":"H71-H75","v":554546.06000000006},{"$f":"H81","v":528753.22},{"$f":"I81","v":502960.38},{"$f":"J81","v":477167.54000000004},{"$f":"K81","v":451374.7}]
["Closing Net Fixed Assets",null,null,{"$f":"D73-D78","v":631924.57999999996},606131.74,580338.9,554546.06000000006,528753.22,502960.38,477167.54000000004,451374.7,425581.86]
["Average Net Fixed Assets",null,null,{"$f":"SUM(D80:D81)/2","v":315962.28999999998},619028.15999999992,593235.32000000007,567442.48,541649.64,515856.8,490063.96,464271.12,438478.28]
[]
["UCC for PILs Calculation"]
[null,null,null,{"$f":"D68","v":2013},{"$f":"E68","v":2014},2015,2016,2017,2018,2019,2020,2021]
[]
["Opening UCC",null,null,null,{"$f":"D95","v":619028.16},569505.90720000002,523945.43462399999,482029.79985407996,443467.41586575354,407990.02259649325,375350.82078877377,345322.75512567186]
["Capital Additions (from Appendix 2-FA)",null,null,{"$f":"D72","v":644821},0,0,0,0,0,0,0,0]
["UCC Before Half Year Rule",null,null,{"$f":"SUM(D87:D88)","v":644821},619028.16,569505.90720000002,523945.43462399999,482029.79985407996,443467.41586575354,407990.02259649325,375350.82078877377,345322.75512567186]
["Half Year Rule (1/2 Additions - Disposals)",null,null,{"$f":"D88/2","v":322410.5},0,0,0,0,0,0,0,0]
["Reduced UCC",null,null,{"$f":"D89-D90","v":322410.5},619028.16,569505.90720000002,523945.43462399999,482029.79985407996,443467.41586575354,407990.02259649325,375350.82078877377,345322.75512567186]
["CCA Rate Class (to be entered)",null,47,{"$f":"C92","v":47},{"$f":"D92","v":47},47,47,47,47,47,47,47]
["CCA Rate  (to be entered)",null,0.08,{"$f":"C93","v":0.08},0.08,0.08,0.08,0.08,0.08,0.08,0.08,0.08]
["CCA",null,null,{"$f":"D91*D93","v":25792.84},49522.252800000002,45560.472576,41915.634769919998,38562.383988326401,35477.393269260283,32639.201807719459,30028.065663101901,27625.820410053748]
["Closing UCC",null,null,{"$f":"D89-D94","v":619028.16},569505.90720000002,523945.43462399999,482029.79985407996,443467.41586575354,407990.02259649325,375350.82078877377,345322.75512567186,317696.93471561809]

{"sheet":"App.2-FC Calc of REG Expansion","index":25,"n_rows":95,"n_cols":30,"rows_kept":95,"cut":false,"hidden":false,"merged":[[17,18,17,20],[17,21,17,23],[17,24,17,26],[17,27,17,29],[52,22,52,23],[52,25,52,26],[52,28,52,29],[47,0,47,20],[49,0,49,21],[50,0,50,1],[52,4,52,5],[52,7,52,8],[52,10,52,11],[52,13,52,14],[52,16,52,17],[52,19,52,20],[17,3,17,5],[17,6,17,8],[17,9,17,11],[17,12,17,14],[17,15,17,17],[8,0,8,14],[9,0,9,14],[11,0,11,14],[12,0,12,14],[14,0,14,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Attachment:","2-H"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-FC"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part B of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["For historical investments, enter these variables for your last cost of service test year.  For 2016 and beyond, enter variables as in the application."]
["Rate Riders are not calculated for the Test Year as these assets and costs are already in the distributor's rate base."]
[]
[]
[null,null,null,{"$f":"G18-1","v":2013},null,null,{"$f":"J18-1","v":2014},null,null,{"$f":"M18-1","v":2015},null,null,{"$f":"BridgeYear","v":2016},null,null,{"$f":"CONCATENATE(TestYear,\" Test Year\")","v":"2017 Test Year"},null,null,{"$f":"TestYear+1","v":2018},2016,null,{"$f":"S18+1","v":2019},null,null,{"$f":"V18+1","v":2020},null,null,{"$f":"Y18+1","v":2021}]
[null,null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83]
["Net Fixed Assets (average)",null,null,{"$f":"D82","v":0},{"$f":"D21*E20","v":0},{"$f":"D21*F20","v":0},{"$f":"E82","v":0},{"$f":"G21*H20","v":0},{"$f":"G21*I20","v":0},{"$f":"F82","v":0},{"$f":"J21*K20","v":0},{"$f":"J21*L20","v":0},{"$f":"G82","v":0},{"$f":"M21*N20","v":0},{"$f":"M21*O20","v":0},{"$f":"H82","v":0},{"$f":"P21*Q20","v":0},{"$f":"P21*R20","v":0},{"$f":"I82","v":0},{"$f":"S21*T20","v":0},{"$f":"S21*U20","v":0},{"$f":"J82","v":0},{"$f":"V21*W20","v":0},{"$f":"V21*X20","v":0},{"$f":"K82","v":0},{"$f":"Y21*Z20","v":0},{"$f":"Y21*AA20","v":0},{"$f":"L82","v":0},{"$f":"AB21*AC20","v":0},{"$f":"AB21*AD20","v":0}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C101","v":0},{"$f":"D22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!D$101","v":0},{"$f":"G22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!E$101","v":0},{"$f":"J22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!F$101","v":0},{"$f":"M22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!G$101","v":0},{"$f":"P22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!H$101","v":0},{"$f":"S22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!I$101","v":0},{"$f":"V22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!J$101","v":0},{"$f":"Y22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!K$101","v":0},{"$f":"AB22","v":0}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C100","v":0},{"$f":"D23*E20","v":0},{"$f":"D23*F20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D$100","v":0},{"$f":"G23*H20","v":0},{"$f":"G23*I20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E$100","v":0},{"$f":"J23*K20","v":0},{"$f":"J23*L20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F$100","v":0},{"$f":"M23*N20","v":0},{"$f":"M23*O20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G$100","v":0},{"$f":"P23*Q20","v":0},{"$f":"P23*R20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!H$100","v":0},{"$f":"S23*T20","v":0},{"$f":"S23*U20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!I$100","v":0},{"$f":"V23*W20","v":0},{"$f":"V23*X20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!J$100","v":0},{"$f":"Y23*Z20","v":0},{"$f":"Y23*AA20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!K$100","v":0},{"$f":"AB23*AC20","v":0},{"$f":"AB23*AD20","v":0}]
["WCA",0.13,null,null,{"$f":"(E22+E23)*$B$24","v":0},{"$f":"F23*$B$24","v":0},null,{"$f":"(H22+H23)*$B$24","v":0},{"$f":"I23*$B$24","v":0},null,{"$f":"(K22+K23)*$B$24","v":0},{"$f":"L23*$B$24","v":0},null,{"$f":"(N22+N23)*$B$24","v":0},{"$f":"O23*$B$24","v":0},null,{"$f":"(Q22+Q23)*$B$24","v":0},{"$f":"R23*$B$24","v":0},null,{"$f":"(T22+T23)*$B$24","v":0},{"$f":"U23*$B$24","v":0},null,{"$f":"(W22+W23)*$B$24","v":0},{"$f":"X23*$B$24","v":0},null,{"$f":"(Z22+Z23)*$B$24","v":0},{"$f":"AA23*$B$24","v":0},null,{"$f":"(AC22+AC23)*$B$24","v":0},{"$f":"AD23*$B$24","v":0}]
["Rate Base",null,null,null,{"$f":"SUM(E21+E24)","v":0},{"$f":"SUM(F21+F24)","v":0},null,{"$f":"SUM(H21+H24)","v":0},{"$f":"SUM(I21+I24)","v":0},null,{"$f":"SUM(K21+K24)","v":0},{"$f":"SUM(L21+L24)","v":0},null,{"$f":"SUM(N21+N24)","v":0},{"$f":"SUM(O21+O24)","v":0},null,{"$f":"SUM(Q21+Q24)","v":0},{"$f":"SUM(R21+R24)","v":0},null,{"$f":"SUM(T21+T24)","v":0},{"$f":"SUM(U21+U24)","v":0},null,{"$f":"SUM(W21+W24)","v":0},{"$f":"SUM(X21+X24)","v":0},null,{"$f":"SUM(Z21+Z24)","v":0},{"$f":"SUM(AA21+AA24)","v":0},null,{"$f":"SUM(AC21+AC24)","v":0},{"$f":"SUM(AD21+AD24)","v":0}]
[]
[]
["Deemed ST Debt",0.04,null,null,{"$f":"E25*$B$28","v":0},{"$f":"F25*$B$28","v":0},null,{"$f":"H25*$B$28","v":0},{"$f":"I25*$B$28","v":0},null,{"$f":"K25*$B$28","v":0},{"$f":"L25*$B$28","v":0},null,{"$f":"N25*$B$28","v":0},{"$f":"O25*$B$28","v":0},null,{"$f":"Q25*$B$28","v":0},{"$f":"R25*$B$28","v":0},null,{"$f":"T25*$B$28","v":0},{"$f":"U25*$B$28","v":0},null,{"$f":"W25*$B$28","v":0},{"$f":"X25*$B$28","v":0},null,{"$f":"Z25*$B$28","v":0},{"$f":"AA25*$B$28","v":0},null,{"$f":"AC25*$B$28","v":0},{"$f":"AD25*$B$28","v":0}]
["Deemed LT Debt",0.56000000000000005,null,null,{"$f":"E25*$B$29","v":0},{"$f":"F25*$B$29","v":0},null,{"$f":"H25*$B$29","v":0},{"$f":"I25*$B$29","v":0},null,{"$f":"K25*$B$29","v":0},{"$f":"L25*$B$29","v":0},null,{"$f":"N25*$B$29","v":0},{"$f":"O25*$B$29","v":0},null,{"$f":"Q25*$B$29","v":0},{"$f":"R25*$B$29","v":0},null,{"$f":"T25*$B$29","v":0},{"$f":"U25*$B$29","v":0},null,{"$f":"W25*$B$29","v":0},{"$f":"X25*$B$29","v":0},null,{"$f":"Z25*$B$29","v":0},{"$f":"AA25*$B$29","v":0},null,{"$f":"AC25*$B$29","v":0},{"$f":"AD25*$B$29","v":0}]
["Deemed Equity",0.4,null,null,{"$f":"E25*$B$30","v":0},{"$f":"F25*$B$30","v":0},null,{"$f":"H25*$B$30","v":0},{"$f":"I25*$B$30","v":0},null,{"$f":"K25*$B$30","v":0},{"$f":"L25*$B$30","v":0},null,{"$f":"N25*$B$30","v":0},{"$f":"O25*$B$30","v":0},null,{"$f":"Q25*$B$30","v":0},{"$f":"R25*$B$30","v":0},null,{"$f":"T25*$B$30","v":0},{"$f":"U25*$B$30","v":0},null,{"$f":"W25*$B$30","v":0},{"$f":"X25*$B$30","v":0},null,{"$f":"Z25*$B$30","v":0},{"$f":"AA25*$B$30","v":0},null,{"$f":"AC25*$B$30","v":0},{"$f":"AD25*$B$30","v":0}]
[]
["ST Interest",2.07E-2,null,null,{"$f":"E28*$B$32","v":0},{"$f":"F28*$B$32","v":0},null,{"$f":"H28*$B$32","v":0},{"$f":"I28*$B$32","v":0},null,{"$f":"K28*$B$32","v":0},{"$f":"L28*$B$32","v":0},null,{"$f":"N28*$B$32","v":0},{"$f":"O28*$B$32","v":0},null,{"$f":"Q28*$B$32","v":0},{"$f":"R28*$B$32","v":0},null,{"$f":"T28*$B$32","v":0},{"$f":"U28*$B$32","v":0},null,{"$f":"W28*$B$32","v":0},{"$f":"X28*$B$32","v":0},null,{"$f":"Z28*$B$32","v":0},{"$f":"AA28*$B$32","v":0},null,{"$f":"AC28*$B$32","v":0},{"$f":"AD28*$B$32","v":0}]
["LT Interest",1.5299999999999999E-2,null,null,{"$f":"E29*$B$33","v":0},{"$f":"F29*$B$33","v":0},null,{"$f":"H29*$B$33","v":0},{"$f":"I29*$B$33","v":0},null,{"$f":"K29*$B$33","v":0},{"$f":"L29*$B$33","v":0},null,{"$f":"N29*$B$33","v":0},{"$f":"O29*$B$33","v":0},null,{"$f":"Q29*$B$33","v":0},{"$f":"R29*$B$33","v":0},null,{"$f":"T29*$B$33","v":0},{"$f":"U29*$B$33","v":0},null,{"$f":"W29*$B$33","v":0},{"$f":"X29*$B$33","v":0},null,{"$f":"Z29*$B$33","v":0},{"$f":"AA29*$B$33","v":0},null,{"$f":"AC29*$B$33","v":0},{"$f":"AD29*$B$33","v":0}]
["ROE",7.0000000000000007E-2,null,null,{"$f":"E30*$B$34","v":0},{"$f":"F30*$B$34","v":0},null,{"$f":"H30*$B$34","v":0},{"$f":"I30*$B$34","v":0},null,{"$f":"K30*$B$34","v":0},{"$f":"L30*$B$34","v":0},null,{"$f":"N30*$B$34","v":0},{"$f":"O30*$B$34","v":0},null,{"$f":"Q30*$B$34","v":0},{"$f":"R30*$B$34","v":0},null,{"$f":"T30*$B$34","v":0},{"$f":"U30*$B$34","v":0},null,{"$f":"W30*$B$34","v":0},{"$f":"X30*$B$34","v":0},null,{"$f":"Z30*$B$34","v":0},{"$f":"AA30*$B$34","v":0},null,{"$f":"AC30*$B$34","v":0},{"$f":"AD30*$B$34","v":0}]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E32:E34)","v":0},{"$f":"SUM(F32:F34)","v":0},null,{"$f":"SUM(H32:H34)","v":0},{"$f":"SUM(I32:I34)","v":0},null,{"$f":"SUM(K32:K34)","v":0},{"$f":"SUM(L32:L34)","v":0},null,{"$f":"SUM(N32:N34)","v":0},{"$f":"SUM(O32:O34)","v":0},null,{"$f":"SUM(Q32:Q34)","v":0},{"$f":"SUM(R32:R34)","v":0},null,{"$f":"SUM(T32:T34)","v":0},{"$f":"SUM(U32:U34)","v":0},null,{"$f":"SUM(W32:W34)","v":0},{"$f":"SUM(X32:X34)","v":0},null,{"$f":"SUM(Z32:Z34)","v":0},{"$f":"SUM(AA32:AA34)","v":0},null,{"$f":"SUM(AC32:AC34)","v":0},{"$f":"SUM(AD32:AD34)","v":0}]
[]
["OM&A",null,null,null,{"$f":"E22+E23","v":0},{"$f":"F23","v":0},null,{"$f":"H22+H23","v":0},{"$f":"I23","v":0},null,{"$f":"K22+K23","v":0},{"$f":"L23","v":0},null,{"$f":"N22+N23","v":0},{"$f":"O23","v":0},null,{"$f":"Q22+Q23","v":0},{"$f":"R23","v":0},null,{"$f":"T22+T23","v":0},{"$f":"U23","v":0},null,{"$f":"W22+W23","v":0},{"$f":"X23","v":0},null,{"$f":"Z22+Z23","v":0},{"$f":"AA23","v":0},null,{"$f":"AC22+AC23","v":0},{"$f":"AD23","v":0}]
["Amortization",null,null,{"$f":"D78","v":0},{"$f":"D38*E$20","v":0},{"$f":"D38*F$20","v":0},{"$f":"E78","v":0},{"$f":"G38*H$20","v":0},{"$f":"G38*I$20","v":0},{"$f":"F78","v":0},{"$f":"J38*K$20","v":0},{"$f":"J38*L$20","v":0},{"$f":"G78","v":0},{"$f":"M38*N$20","v":0},{"$f":"M38*O$20","v":0},{"$f":"H76+H77","v":0},{"$f":"P38*Q$20","v":0},{"$f":"P38*R$20","v":0},{"$f":"I76+I77","v":0},{"$f":"S38*T$20","v":0},{"$f":"S38*U$20","v":0},{"$f":"J76+J77","v":0},{"$f":"V38*W$20","v":0},{"$f":"V38*X$20","v":0},{"$f":"K76+K77","v":0},{"$f":"Y38*Z$20","v":0},{"$f":"Y38*AA$20","v":0},{"$f":"L76+L77","v":0},{"$f":"AB38*AC$20","v":0},{"$f":"AB38*AD$20","v":0}]
["Grossed-up PILs",null,null,null,{"$f":"E66","v":0},{"$f":"F66","v":0},null,{"$f":"H66","v":0},{"$f":"I66","v":0},null,{"$f":"K66","v":0},{"$f":"L66","v":0},null,{"$f":"N66","v":0},{"$f":"O66","v":0},null,{"$f":"Q66","v":0},{"$f":"R66","v":0},null,{"$f":"T66","v":0},{"$f":"U66","v":0},null,{"$f":"W66","v":0},{"$f":"X66","v":0},null,{"$f":"Z66","v":0},{"$f":"AA66","v":0},null,{"$f":"AC66","v":0},{"$f":"AD66","v":0}]
[]
["Revenue Requirement",null,null,null,{"$f":"SUM(E35:E39)","v":0},{"$f":"SUM(F35:F39)","v":0},null,{"$f":"SUM(H35:H39)","v":0},{"$f":"SUM(I35:I39)","v":0},null,{"$f":"SUM(K35:K39)","v":0},{"$f":"SUM(L35:L39)","v":0},null,{"$f":"SUM(N35:N39)","v":0},{"$f":"SUM(O35:O39)","v":0},null,{"$f":"SUM(Q35:Q39)","v":0},{"$f":"SUM(R35:R39)","v":0},null,{"$f":"SUM(T35:T39)","v":0},{"$f":"SUM(U35:U39)","v":0},null,{"$f":"SUM(W35:W39)","v":0},{"$f":"SUM(X35:X39)","v":0},null,{"$f":"SUM(Z35:Z39)","v":0},{"$f":"SUM(AA35:AA39)","v":0},null,{"$f":"SUM(AC35:AC39)","v":0},{"$f":"SUM(AD35:AD39)","v":0}]
[]
[]
["Provincial Rate Protection",null,null,null,null,{"$f":"F41","v":0},null,null,{"$f":"I41","v":0},null,null,{"$f":"L41","v":0},null,null,{"$f":"O41","v":0},null,null,{"$f":"R41","v":0},null,null,{"$f":"U41","v":0},null,null,{"$f":"X41","v":0},null,null,{"$f":"AA41","v":0},null,null,{"$f":"AD41","v":0}]
[]
["Monthly Amount Paid by IESO",null,null,null,null,{"$f":"F44/12","v":0},null,null,{"$f":"I44/12","v":0},null,null,{"$f":"L44/12","v":0},null,null,{"$f":"O44/12","v":0},null,null,{"$f":"R44/12","v":0},null,null,{"$f":"U44/12","v":0},null,null,{"$f":"X44/12","v":0},null,null,{"$f":"AA44/12","v":0},null,null,{"$f":"AD44/12","v":0}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide "]
["regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2016 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues."]
[]
["PILs Calculation"]
[null,null,null,null,{"$f":"D18","v":2013},null,null,{"$f":"G18","v":2014},null,null,{"$f":"J18","v":2015},null,null,{"$f":"M18","v":2016},null,null,{"$f":"P18","v":"2017 Test Year"},null,null,{"$f":"S18","v":2018},null,null,{"$f":"V18","v":2019},null,null,{"$f":"Y18","v":2020},null,null,{"$f":"AB18","v":2021}]
["Income Tax",null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,null,{"$f":"E34","v":0},{"$f":"F34","v":0},null,{"$f":"H34","v":0},{"$f":"I34","v":0},null,{"$f":"K34","v":0},{"$f":"L34","v":0},null,{"$f":"N34","v":0},{"$f":"O34","v":0},null,{"$f":"Q34","v":0},{"$f":"R34","v":0},null,{"$f":"T34","v":0},{"$f":"U34","v":0},null,{"$f":"W34","v":0},{"$f":"X34","v":0},null,{"$f":"Z34","v":0},{"$f":"AA34","v":0},null,{"$f":"AC34","v":0},{"$f":"AD34","v":0}]
["Amortization (17% DB and 83% P)",null,null,null,{"$f":"E38","v":0},{"$f":"F38","v":0},null,{"$f":"H38","v":0},{"$f":"I38","v":0},null,{"$f":"K38","v":0},{"$f":"L38","v":0},null,{"$f":"N38","v":0},{"$f":"O38","v":0},null,{"$f":"Q38","v":0},{"$f":"R38","v":0},null,{"$f":"T38","v":0},{"$f":"U38","v":0},null,{"$f":"W38","v":0},{"$f":"X38","v":0},null,{"$f":"Z38","v":0},{"$f":"AA38","v":0},null,{"$f":"AC38","v":0},{"$f":"AD38","v":0}]
["CCA (17% DB and 83% P)",null,null,null,{"$f":"-D94*E$20","v":0},{"$f":"-D94*F$20","v":0},null,{"$f":"-E94*H$20","v":0},{"$f":"-E94*I$20","v":0},null,{"$f":"-F94*K$20","v":0},{"$f":"-F94*L$20","v":0},null,{"$f":"-G94*N$20","v":0},{"$f":"-G94*O$20","v":0},null,{"$f":"-H94*Q$20","v":0},{"$f":"-H94*R$20","v":0},null,{"$f":"-I94*T$20","v":0},{"$f":"-I94*U$20","v":0},null,{"$f":"-J94*W$20","v":0},{"$f":"-J94*X$20","v":0},null,{"$f":"-K94*Z$20","v":0},{"$f":"-K94*AA$20","v":0},null,{"$f":"-L94*AC$20","v":0},{"$f":"-L94*AD$20","v":0}]
["Taxable income",null,null,null,{"$f":"SUM(E56:E58)","v":0},{"$f":"SUM(F56:F58)","v":0},null,{"$f":"SUM(H56:H58)","v":0},{"$f":"SUM(I56:I58)","v":0},null,{"$f":"SUM(K56:K58)","v":0},{"$f":"SUM(L56:L58)","v":0},null,{"$f":"SUM(N56:N58)","v":0},{"$f":"SUM(O56:O58)","v":0},null,{"$f":"SUM(Q56:Q58)","v":0},{"$f":"SUM(R56:R58)","v":0},null,{"$f":"SUM(T56:T58)","v":0},{"$f":"SUM(U56:U58)","v":0},null,{"$f":"SUM(W56:W58)","v":0},{"$f":"SUM(X56:X58)","v":0},null,{"$f":"SUM(Z56:Z58)","v":0},{"$f":"SUM(AA56:AA58)","v":0},null,{"$f":"SUM(AC56:AC58)","v":0},{"$f":"SUM(AD56:AD58)","v":0}]
[]
["Tax Rate  (to be entered)"]
[]
["Income Taxes Payable",null,null,null,{"$f":"E59*E61","v":0},{"$f":"F59*F61","v":0},null,{"$f":"H59*H61","v":0},{"$f":"I59*I61","v":0},null,{"$f":"K59*K61","v":0},{"$f":"L59*L61","v":0},null,{"$f":"N59*N61","v":0},{"$f":"O59*O61","v":0},null,{"$f":"Q59*Q61","v":0},{"$f":"R59*R61","v":0},null,{"$f":"T59*T61","v":0},{"$f":"U59*U61","v":0},null,{"$f":"W59*W61","v":0},{"$f":"X59*X61","v":0},null,{"$f":"Z59*Z61","v":0},{"$f":"AA59*AA61","v":0},null,{"$f":"AC59*AC61","v":0},{"$f":"AD59*AD61","v":0}]
["Gross Up"]
["Income Taxes Payable",null,null,null,{"$f":"E63/(1-E61)","v":0},{"$f":"F63/(1-F61)","v":0},null,{"$f":"H63/(1-H61)","v":0},{"$f":"I63/(1-I61)","v":0},null,{"$f":"K63/(1-K61)","v":0},{"$f":"L63/(1-L61)","v":0},null,{"$f":"N63/(1-N61)","v":0},{"$f":"O63/(1-O61)","v":0},null,{"$f":"Q63/(1-Q61)","v":0},{"$f":"R63/(1-R61)","v":0},null,{"$f":"T63/(1-T61)","v":0},{"$f":"U63/(1-U61)","v":0},null,{"$f":"W63/(1-W61)","v":0},{"$f":"X63/(1-X61)","v":0},null,{"$f":"Z63/(1-Z61)","v":0},{"$f":"AA63/(1-AA61)","v":0},null,{"$f":"AC63/(1-AC61)","v":0},{"$f":"AD63/(1-AD61)","v":0}]
["Grossed Up PILs",null,null,null,{"$f":"SUM(E65:E65)","v":0},{"$f":"SUM(F65:F65)","v":0},null,{"$f":"SUM(H65:H65)","v":0},{"$f":"SUM(I65:I65)","v":0},null,{"$f":"SUM(K65:K65)","v":0},{"$f":"SUM(L65:L65)","v":0},null,{"$f":"SUM(N65:N65)","v":0},{"$f":"SUM(O65:O65)","v":0},null,{"$f":"SUM(Q65:Q65)","v":0},{"$f":"SUM(R65:R65)","v":0},null,{"$f":"SUM(T65:T65)","v":0},{"$f":"SUM(U65:U65)","v":0},null,{"$f":"SUM(W65:W65)","v":0},{"$f":"SUM(X65:X65)","v":0},null,{"$f":"SUM(Z65:Z65)","v":0},{"$f":"SUM(AA65:AA65)","v":0},null,{"$f":"SUM(AC65:AC65)","v":0},{"$f":"SUM(AD65:AD65)","v":0}]
[]
[]
["Net Fixed Assets",null,null,2011,2012,2013,2014,2015,2016,2017,2018,2019]
[null,"Enter applicable amortization in years:",25]
["Opening Gross Fixed Assets",null,null,null,{"$f":"D73","v":0},0,0,0,0,0,0,0]
["Gross Capital Additions",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!H99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!I99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!J99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!K99","v":0}]
["Closing Gross Fixed Assets",null,null,{"$f":"SUM(D71:D72)","v":0},0,0,0,0,0,0,0,0]
[]
["Opening Accumulated Amortization",null,null,null,{"$f":"+D78","v":0},{"$f":"E78","v":0},0,0,0,0,0,0]
["Current Year Amortization (before additions)",null,null,null,{"$f":"IF(ISERROR(E71/$C$70), 0, E71/$C$70)","v":0},{"$f":"IF(ISERROR(F71/$C$70), 0, F71/$C$70)","v":0},{"$f":"IF(ISERROR(G71/$C$70), 0, G71/$C$70)","v":0},{"$f":"H71/$C$70","v":0},{"$f":"I71/$C$70","v":0},{"$f":"J71/$C$70","v":0},{"$f":"K71/$C$70","v":0},{"$f":"L71/$C$70","v":0}]
["Additions (half year)",null,null,{"$f":"D72/C70/2","v":0},{"$f":"E72/C70/2","v":0},{"$f":"F72/C70/2","v":0},{"$f":"G72/C70/2","v":0},{"$f":"H72/C70/2","v":0},{"$f":"I72/C70/2","v":0},{"$f":"J72/C70/2","v":0},{"$f":"K72/C70/2","v":0},{"$f":"L72/C70/2","v":0}]
["Closing Accumulated Amortization",null,null,{"$f":"SUM(D75+D77)","v":0},{"$f":"SUM(E75:E77)","v":0},0,0,0,0,0,0,0]
[]
["Opening Net Fixed Assets",null,null,{"$f":"D71-D75","v":0},{"$f":"E71-E75","v":0},{"$f":"F71-F75","v":0},{"$f":"G71-G75","v":0},{"$f":"G81","v":0},{"$f":"H81","v":0},{"$f":"I81","v":0},{"$f":"J81","v":0},{"$f":"K81","v":0}]
["Closing Net Fixed Assets",null,null,{"$f":"D73-D78","v":0},0,0,0,0,0,0,0,0]
["Average Net Fixed Assets",null,null,{"$f":"SUM(D80:D81)/2","v":0},0,0,0,0,0,0,0,0]
[]
["UCC for PILs Calculation"]
[null,null,null,2014,2014,2014,2014,2015,2016,2017,2018,2019]
[]
["Opening UCC",null,null,null,{"$f":"D95","v":0},0,0,0,0,0,0,0]
["Capital Additions (from Appendix 2-FA)",null,null,{"$f":"D72","v":0},0,0,0,0,0,0,0,0]
["UCC Before Half Year Rule",null,null,{"$f":"SUM(D87:D88)","v":0},0,0,0,0,0,0,0,0]
["Half Year Rule (1/2 Additions - Disposals)",null,null,{"$f":"D88/2","v":0},0,0,0,0,0,0,0,0]
["Reduced UCC",null,null,{"$f":"D89-D90","v":0},0,0,0,0,0,0,0,0]
["CCA Rate Class (to be entered)",null,47,{"$f":"$C$92","v":47},{"$f":"$C$92","v":47},47,47,47,47,47,47,47]
["CCA Rate  (to be entered)",null,0.08,{"$f":"$C$93","v":0.08},{"$f":"$C$93","v":0.08},0.08,0.08,0.08,0.08,0.08,0.08,0.08]
["CCA",null,null,{"$f":"D91*D$93","v":0},0,0,0,0,0,0,0,0]
["Closing UCC",null,null,{"$f":"D89-D94","v":0},0,0,0,0,0,0,0,0]

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[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Attachment:",null,"2-I"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-G"]
["Service Reliability and Quality Indicators"]
["2011 - 2015"]
[]
["Service Reliability"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Not yet reportable"]
["Index","Including outages caused by loss of supply",null,null,null,null,"Excluding outages caused by loss of supply",null,null,null,null,null,null,"Excluding Major Events"]
[null,{"$f":"TestYear-6","v":2011},{"$f":"TestYear-5","v":2012},{"$f":"TestYear-4","v":2013},{"$f":"TestYear-3","v":2014},{"$f":"TestYear-2","v":2015},{"$f":"B16","v":2011},2012,2013,2014,2015,2011,2012,2013,2014,2015]
["SAIDI ",2.9386044212647522,2.79,1.29,1.04,2.15,2.6003739869165252,2.77,1.28,1.03,1.92]
["SAIFI",4.556261651698696,3.8000000000000003,3.12,2.14,2.94,3.6776998065347803,3.65,3.12,2.02,2.68]
[]
["5 Year Historical Average"]
["SAIDI ",null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(B17:F17)), \"\", AVERAGE(B17:F17))","v":2.0417208842529506},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G17:K17)), \"\", AVERAGE(G17:K17))","v":1.9200747973833052},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(L17:P17)), \"\", AVERAGE(L17:P17))","v":""}]
["SAIFI",null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(B18:F18)), \"\", AVERAGE(B18:F18))","v":3.3112523303397396},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G18:K18)), \"\", AVERAGE(G18:K18))","v":3.029539961306956},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(L18:P18)), \"\", AVERAGE(L18:P18))","v":""}]
[]
["SAIDI = System Average Interruption Duration Index"]
["SAIFI = System Average Interruption Frequency Index "]
[]
["Service Quality"]
[]
["Indicator",null,null,null,"OEB Minimum Standard",null,{"$f":"B16","v":2011},{"$f":"C16","v":2012},{"$f":"D16","v":2013},{"$f":"E16","v":2014},{"$f":"F16","v":2015}]
["Low Voltage Connections",null,null,null,0.9,null,0.98299999999999998,0.998,0.99099999999999999,0.998,1]
["High Voltage Connections",null,null,null,0.9,null,1,1,1,1,1]
["Telephone Accessibility",null,null,null,0.65,null,0.92700000000000005,0.91799999999999993,0.90099999999999991,0.91799999999999993,0.871]
["Appointments Met",null,null,null,0.9,null,0.99099999999999999,0.91900000000000004,0.996,0.97799999999999998,1]
["Written Response to Enquires",null,null,null,0.8,null,0.97799999999999998,0.97299999999999998,0.97400000000000009,0.996,0.96900000000000008]
["Emergency Urban Response",null,null,null,0.8,null,0.96700000000000008,0.96499999999999997,0.93500000000000005,0.97599999999999998,0.92200000000000004]
["Emergency Rural Response",null,null,null,0.8,null,0.93900000000000006,1,1,1,0.97199999999999998]
["Telephone Call Abandon Rate",null,null,null,0.1,null,6.9999999999999993E-3,0.01,9.0000000000000011E-3,6.9999999999999993E-3,1.3000000000000001E-2]
["Appointment Scheduling",null,null,null,0.9,null,0.99099999999999999,0.91900000000000004,0.996,0.97799999999999998,0.98799999999999999]
["Rescheduling a Missed Appointment",null,null,null,1,null,1,1,1,1,1]
["Reconnection Performance Standard",null,null,null,0.85,null,0,1,1,1,1]

{"sheet":"App.2-H_Other_Oper_Rev","index":27,"n_rows":266,"n_cols":7,"rows_kept":266,"cut":false,"hidden":false,"merged":[[49,0,50,6],[46,0,46,6],[33,0,33,1],[34,0,34,1],[8,0,8,6],[9,0,9,6],[31,0,31,6],[32,0,32,1],[41,2,41,6],[42,2,43,6],[35,0,35,1],[36,0,36,1],[39,0,39,1],[40,0,40,1],[41,0,41,1],[42,0,42,1]]}
[null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,"Exhibit:",3]
[null,null,null,null,"Tab:"]
[null,null,null,null,"Attachment:","3-E"]
[null,null,null,null,"Page:"]
[]
[null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-H"]
["Other Operating Revenue"]
[]
["USoA #","USoA Description",{"$f":"E13-2 & \" Actual\"","v":"2013 Actual"},{"$f":"E13-1 & \" Actual\"","v":"2014 Actual"},{"$f":"E13 & \" Actual\" & CHAR(178)","v":"2015 Actual²"},{"$f":"\"Bridge Year\" & CHAR(178)","v":"Bridge Year²"},"Test Year"]
[null,null,{"$f":"D13-1","v":2013},{"$f":"E13-1","v":2014},2015,{"$f":"BridgeYear","v":2016},{"$f":"TestYear","v":2017}]
[null,"Reporting Basis","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS"]
[4235,"Specific Service Charges",-411161.2,-380787.52,-468930.33,-377550,-398500]
[4225,"Late Payment Charges",-287462.73,-329078.09999999998,-326892.09999999998,-361612,-380777]
[4080,"SS Administration",-144112.76999999999,-143535.67999999999,-146591.67000000001,-151000,-148000]
[4082,"Retail Services Revenues",-33540,-28944,-24848.799999999999,-21840,-23100]
["4084","Service Transaction Requests (STR) Revenues\n",-1257.25,-594.5,-704.75,-450,-400]
["4205","Interdepartmental Rents\n",0,0,0,0,0]
["4210","Rent from Electric Property\n",-490735.92,-503293.94,-501359.77,-499404,-499404]
[4220,"Other Electric Revenues",-6662.41,-7240.28,-9512.61,-7396,-16569.41]
["4245","Government Assistance Directly Credited to Income\n",0,0,0,0,0]
["4325","Revenues from Merchandise Jobbing, Etc.\n",0,0,0,0,0]
["4330","Costs and Expenses of Merchandising Jobbing, Etc.\n",0,0,0,0,0]
["4355","Gain on Disposition of Utility and Other Property\n",-2741.81,-1136.94,-15352,-205313.96,-4000]
["4360","Loss on Disposition of Utility and Other Property\n",50505.41,168776.91,263182.95,332057,335217]
["4375","Revenues from Non-Utility Operations\n",-89914.44,-122457.93,-119935.22,-208963,-240082]
["4380","Expenses of Non-Utility Operations\n",81044.710000000006,109448.01,105583.65,195292,219876]
["4390","Miscellaneous Non-Operating Income\n",-16562.7,-13297.97,11983.37,-14570,-14712]
["4405","Interest and Dividend Income\n",-194985.06,-138175.54,-146597.4,-79000,-77000]
[]
["Specific Service Charges",null,{"$f":"C15","v":-411161.2},-380787.52,-468930.33,-377550,-398500]
["Late Payment Charges",null,-287462.73,-329078.09999999998,-326892.09999999998,-361612,-380777]
["Other Operating Revenues",null,{"$f":"SUM(C17:C19)","v":-178910.02},{"$f":"SUM(D17:D19)","v":-173074.18},{"$f":"SUM(E17:E19)","v":-172145.22},{"$f":"SUM(F17:F19)","v":-173290},{"$f":"SUM(G17:G19)","v":-171500}]
["Other Income or Deductions",null,{"$f":"SUM(C20:C31)","v":-670052.22},{"$f":"SUM(D20:D31)","v":-507377.67999999993},-412007.03,-487297.95999999996,-296674.40999999997]
["Total",null,{"$f":"SUM(C33:C36)","v":-1547586.17},{"$f":"SUM(D33:D36)","v":-1390317.48},-1379974.68,-1399749.96,-1247451.4099999999]
[]
["Description",null,"Account(s)"]
["Specific Service Charges:",null,4235]
["Late Payment Charges:",null,4225]
["Other Distribution Revenues:",null,"4080, 4082, 4084, 4090, 4205, 4210, 4215, 4220, 4240, 4245"]
["Other Income and Expenses:",null,"4305, 4310, 4315, 4320, 4325, 4330, 4335, 4340, 4345, 4350, 4355, 4360, 4365, 4370, 4375, 4380, 4385, 4390, 4395, 4398, 4405, 4415"]
[]
[]
["Note: Add all applicable accounts listed above to the table and include all relevant information."]
[]
["Account Breakdown Details"]
[]
["For each \"Other Operating Revenue\" and \"Other Income or Deductions\" Account, a detailed breakdown of the account components is required.  See the example below for Account 4405, Interest and Dividend Income."]
[]
["Account 4080-2: Retail Service Revenues"]
[null,{"$f":"+$C$12","v":"2013 Actual"},{"$f":"+$D$12","v":"2014 Actual"},{"$f":"+$E$12","v":"2015 Actual²"},{"$f":"+$F$12","v":"Bridge Year²"},{"$f":"+$G$12","v":"Test Year"}]
[null,{"$f":"+$C$13","v":2013},{"$f":"+$D$13","v":2014},{"$f":"+$E$13","v":2015},{"$f":"+$F$13","v":2016},{"$f":"+$G$13","v":2017}]
["Reporting Basis",{"$f":"+$C$14","v":"CGAAP"},{"$f":"+$D$14","v":"MIFRS"},{"$f":"+$E$14","v":"MIFRS"},{"$f":"+$F$14","v":"MIFRS"},{"$f":"+$G$14","v":"MIFRS"}]
["SS Administration Charge - 311",-129393.53,-129299.91,-132246.01,-136030,-133327]
["SS Administration Charge - 313",-6,-6,-6,0,0]
["SS Administration Charge - 314",-489.16,-487,-468.11,-512,-502]
["SS Administration Charge - 315",-12911.6,-12524.91,-12760.8,-13176,-12915]
["SS Administration Charge - 316",-1273.48,-1174.3599999999999,-1066.97,-1235,-1211]
["SS Administration Charge - 318",-39,-43.5,-44,-47,-45]
["Total",{"$f":"SUM(B56:B61)","v":-144112.77000000002},{"$f":"SUM(C56:C61)","v":-143535.67999999999},-146591.88999999998,-151000,-148000]
[]
["Account 4082: Retail Service Revenues"]
[null,{"$f":"+$C$12","v":"2013 Actual"},{"$f":"+$D$12","v":"2014 Actual"},{"$f":"+$E$12","v":"2015 Actual²"},{"$f":"+$F$12","v":"Bridge Year²"},{"$f":"+$G$12","v":"Test Year"}]
[null,{"$f":"+$C$13","v":2013},{"$f":"+$D$13","v":2014},{"$f":"+$E$13","v":2015},{"$f":"+$F$13","v":2016},{"$f":"+$G$13","v":2017}]
["Reporting Basis",{"$f":"+$C$14","v":"CGAAP"},{"$f":"+$D$14","v":"MIFRS"},{"$f":"+$E$14","v":"MIFRS"},{"$f":"+$F$14","v":"MIFRS"},{"$f":"+$G$14","v":"MIFRS"}]
["Service Agreement",-100,-100,0,0,0]
["Service Agreement",-4140,-4140,-4080,-4080,-4100]
["Service Agreement Variable ",-18312.5,-15440,-12980.5,-11100,-11500]
["Bill Ready Charge",-10987.5,-9264,-7788.3,-6660,-7500]
["Total",{"$f":"SUM(B68:B71)","v":-33540},{"$f":"SUM(C68:C71)","v":-28944},{"$f":"SUM(D68:D71)","v":-24848.799999999999},{"$f":"SUM(E68:E71)","v":-21840},{"$f":"SUM(F68:F71)","v":-23100}]
[]
["Account 4084 - Service Transaction Requests (STR) Revenues"]
[null,"2013 Actual","2014 Actual","2015 Actual²","Bridge Year²","Test Year"]
[null,2013,2014,2015,2016,2017]
["Reporting Basis","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS"]
["Request Fee",-520.25,-222.5,-190.25,-180,-150]
["Process Fee",-737,-372,-319.5,-220,-200]
["Information Requests",0,0,-195,-50,-50]
["Total",{"$f":"SUM(B78:B80)","v":-1257.25},{"$f":"SUM(C78:C80)","v":-594.5},{"$f":"SUM(D78:D80)","v":-704.75},{"$f":"SUM(E78:E80)","v":-450},{"$f":"SUM(F78:F80)","v":-400}]
[]
[]
["Account 4205 - Interdepartmental Rents"]
[null,{"$f":"+$C$12","v":"2013 Actual"},{"$f":"+$D$12","v":"2014 Actual"},{"$f":"+$E$12","v":"2015 Actual²"},{"$f":"+$F$12","v":"Bridge Year²"},{"$f":"+$G$12","v":"Test Year"}]
[null,{"$f":"+$C$13","v":2013},{"$f":"+$D$13","v":2014},{"$f":"+$E$13","v":2015},{"$f":"+$F$13","v":2016},{"$f":"+$G$13","v":2017}]
["Reporting Basis",{"$f":"+$C$14","v":"CGAAP"},{"$f":"+$D$14","v":"MIFRS"},{"$f":"+$E$14","v":"MIFRS"},{"$f":"+$F$14","v":"MIFRS"},{"$f":"+$G$14","v":"MIFRS"}]
[null,0,0,0,0,0]
["Total",{"$f":"SUM(B88:B88)","v":0},{"$f":"SUM(C88:C88)","v":0},{"$f":"SUM(D88:D88)","v":0},{"$f":"SUM(E88:E88)","v":0},{"$f":"SUM(F88:F88)","v":0}]
[]
[]
["Appendix 2-H"]
["Other Operating Revenue"]
[]
["Account 4210 - Rent from Electric Property"]
[null,{"$f":"+$C$12","v":"2013 Actual"},{"$f":"+$D$12","v":"2014 Actual"},{"$f":"+$E$12","v":"2015 Actual²"},{"$f":"+$F$12","v":"Bridge Year²"},{"$f":"+$G$12","v":"Test Year"}]
[null,{"$f":"+$C$13","v":2013},{"$f":"+$D$13","v":2014},{"$f":"+$E$13","v":2015},{"$f":"+$F$13","v":2016},{"$f":"+$G$13","v":2017}]
["Reporting Basis",{"$f":"+$C$14","v":"CGAAP"},{"$f":"+$D$14","v":"MIFRS"},{"$f":"+$E$14","v":"MIFRS"},{"$f":"+$F$14","v":"MIFRS"},{"$f":"+$G$14","v":"MIFRS"}]
["Transformer/Meter"]
["Pole Line and Other Miscellaneous Rentals",{"$f":"-479421.49-11314","v":-490735.49},{"$f":"-493804.05-9490","v":-503294.05},{"$f":"-493804.04-7556","v":-501360.04},{"$f":"-493804-5600","v":-499404},{"$f":"-493804-5600","v":-499404}]
["Total",{"$f":"SUM(B99:B100)","v":-490735.49},{"$f":"SUM(C99:C100)","v":-503294.05},{"$f":"SUM(D99:D100)","v":-501360.04},{"$f":"SUM(E99:E100)","v":-499404},{"$f":"SUM(F99:F100)","v":-499404}]
[]
[]
["Account 4220 Other Electric Revenus"]
[null,{"$f":"+$C$12","v":"2013 Actual"},{"$f":"+$D$12","v":"2014 Actual"},{"$f":"+$E$12","v":"2015 Actual²"},{"$f":"+$F$12","v":"Bridge Year²"},{"$f":"+$G$12","v":"Test Year"}]
[null,{"$f":"+$C$13","v":2013},{"$f":"+$D$13","v":2014},{"$f":"+$E$13","v":2015},{"$f":"+$F$13","v":2016},{"$f":"+$G$13","v":2017}]
["Reporting Basis",{"$f":"+$C$14","v":"CGAAP"},{"$f":"+$D$14","v":"MIFRS"},{"$f":"+$E$14","v":"MIFRS"},{"$f":"+$F$14","v":"MIFRS"},{"$f":"+$G$14","v":"MIFRS"}]
["Net Affiliate Revenue from Ancilliary Services",-6662,-7240.28,-9512.61,-7396,-16569.41]
["Affiliate Allocated",0]
["All Other"]
["Affiliate Allocated",0]
["Affiliate Allocated"]
["Affiliate Allocated"]
["Employee Benefits"]
["Salary/Wages/Af"]
["Affiliate Allocated"]
["Affiliate Allocated"]
["Adjustments"]
["Total",{"$f":"SUM(B108:B118)","v":-6662},{"$f":"SUM(C108:C118)","v":-7240.28},{"$f":"SUM(D108:D118)","v":-9512.61},{"$f":"SUM(E108:E118)","v":-7396},{"$f":"SUM(F108:F118)","v":-16569.41}]
[]
["Account 4305 Regulatory Debits"]
[null,{"$f":"+$C$12","v":"2013 Actual"},{"$f":"+$D$12","v":"2014 Actual"},{"$f":"+$E$12","v":"2015 Actual²"},{"$f":"+$F$12","v":"Bridge Year²"},{"$f":"+$G$12","v":"Test Year"}]
[null,{"$f":"+$C$13","v":2013},{"$f":"+$D$13","v":2014},{"$f":"+$E$13","v":2015},{"$f":"+$F$13","v":2016},{"$f":"+$G$13","v":2017}]
["Reporting Basis",{"$f":"+$C$14","v":"CGAAP"},{"$f":"+$D$14","v":"MIFRS"},{"$f":"+$E$14","v":"MIFRS"},{"$f":"+$F$14","v":"MIFRS"},{"$f":"+$G$14","v":"MIFRS"}]
[null,0,0,0,0,0]
["Total",{"$f":"SUM(B125:B125)","v":0},{"$f":"SUM(C125:C125)","v":0},{"$f":"SUM(D125:D125)","v":0},{"$f":"SUM(E125:E125)","v":0},{"$f":"SUM(F125:F125)","v":0}]
[]
["Account 4355 - Gain on Disposition of Utility and Other Property"]
[null,{"$f":"+$C$12","v":"2013 Actual"},{"$f":"+$D$12","v":"2014 Actual"},{"$f":"+$E$12","v":"2015 Actual²"},{"$f":"+$F$12","v":"Bridge Year²"},{"$f":"+$G$12","v":"Test Year"}]
[null,{"$f":"+$C$13","v":2013},{"$f":"+$D$13","v":2014},{"$f":"+$E$13","v":2015},{"$f":"+$F$13","v":2016},{"$f":"+$G$13","v":2017}]
["Reporting Basis",{"$f":"+$C$14","v":"CGAAP"},{"$f":"+$D$14","v":"MIFRS"},{"$f":"+$E$14","v":"MIFRS"},{"$f":"+$F$14","v":"MIFRS"},{"$f":"+$G$14","v":"MIFRS"}]
["Equipment ",-597.27,-1136.94,-250,0,0]
["Gain Disposal Asset",-1000,0,0,0,0]
["Surpl Sale-Capital A",-1144.54,0,-15102,-205313.96,-4000]
["Gain on Disposal of Assets",{"$f":"B132+B133+B134","v":-2741.81},{"$f":"C132+C133+C134","v":-1136.94},{"$f":"D132+D133+D134","v":-15352},{"$f":"E132+E133+E134","v":-205313.96},{"$f":"F132+F133+F134","v":-4000}]
["Total",{"$f":"SUM(B132:B134)","v":-2741.81},{"$f":"SUM(C132:C134)","v":-1136.94},{"$f":"SUM(D132:D134)","v":-15352},{"$f":"SUM(E132:E134)","v":-205313.96},{"$f":"SUM(F132:F134)","v":-4000}]
[]
["Account 4360 - Loss on Disposition of Utility and Other Property"]
[null,{"$f":"+$C$12","v":"2013 Actual"},{"$f":"+$D$12","v":"2014 Actual"},{"$f":"+$E$12","v":"2015 Actual²"},{"$f":"+$F$12","v":"Bridge Year²"},{"$f":"+$G$12","v":"Test Year"}]
[null,{"$f":"+$C$13","v":2013},{"$f":"+$D$13","v":2014},{"$f":"+$E$13","v":2015},{"$f":"+$F$13","v":2016},{"$f":"+$G$13","v":2017}]
["Reporting Basis",{"$f":"+$C$14","v":"CGAAP"},{"$f":"+$D$14","v":"MIFRS"},{"$f":"+$E$14","v":"MIFRS"},{"$f":"+$F$14","v":"MIFRS"},{"$f":"+$G$14","v":"MIFRS"}]
["Reclass Misc Write Off",13345,0,0,0,0]
["Sale of Scrapped M",-140122.87,-202895.1,-51914.98,-62000,-62000]
["Scrap/Transformer",-52288.02,39911.040000000001,27432,27432,27432]
["Meter",0,155312.12,114638.73,134975,134975]
["Scrap/ From Inventory",7637.82,0,47.26,0,0]
["Loss on Retirement",0,2249.84,2930.43,0,0]
["Transformers/Meter",-67434.94,-58668.33,-18958.48,-6320,-3160]
["Infrastructure",289368.42,232867.34,{"$f":"191671.9-2664","v":189007.9},237970,237970]
["Loss on Disposition of Utility Property",0,0,0,0,0]
["Total",{"$f":"SUM(B142:B150)","v":50505.41},{"$f":"SUM(C142:C150)","v":168776.90999999997},{"$f":"SUM(D142:D150)","v":263182.86},{"$f":"SUM(E142:E150)","v":332057},{"$f":"SUM(F142:F150)","v":335217}]
[]
["Account 4375 - Revenues from Non Rate-Regulated Utility Operations"]
[null,{"$f":"+$C$12","v":"2013 Actual"},{"$f":"+$D$12","v":"2014 Actual"},{"$f":"+$E$12","v":"2015 Actual²"},{"$f":"+$F$12","v":"Bridge Year²"},{"$f":"+$G$12","v":"Test Year"}]
[null,{"$f":"+$C$13","v":2013},{"$f":"+$D$13","v":2014},{"$f":"+$E$13","v":2015},{"$f":"+$F$13","v":2016},{"$f":"+$G$13","v":2017}]
["Reporting Basis",{"$f":"+$C$14","v":"CGAAP"},{"$f":"+$D$14","v":"MIFRS"},{"$f":"+$E$14","v":"MIFRS"},{"$f":"+$F$14","v":"MIFRS"},{"$f":"+$G$14","v":"MIFRS"}]
["Meter Service Provider",-89914.44,-122457.93,-54933.52,-59687,-70661]
["Locates",0,0,-65001.7,-149276,-169421]
["Total",{"$f":"SUM(B157:B158)","v":-89914.44},{"$f":"SUM(C157:C158)","v":-122457.93},{"$f":"SUM(D157:D158)","v":-119935.22},{"$f":"SUM(E157:E158)","v":-208963},{"$f":"SUM(F157:F158)","v":-240082}]
[]
["Account 4380 - Expenses of Non Rate-Regulated Utility Operations"]
[null,{"$f":"+$C$12","v":"2013 Actual"},{"$f":"+$D$12","v":"2014 Actual"},{"$f":"+$E$12","v":"2015 Actual²"},{"$f":"+$F$12","v":"Bridge Year²"},{"$f":"+$G$12","v":"Test Year"}]
[null,{"$f":"+$C$13","v":2013},{"$f":"+$D$13","v":2014},{"$f":"+$E$13","v":2015},{"$f":"+$F$13","v":2016},{"$f":"+$G$13","v":2017}]
["Reporting Basis",{"$f":"+$C$14","v":"CGAAP"},{"$f":"+$D$14","v":"MIFRS"},{"$f":"+$E$14","v":"MIFRS"},{"$f":"+$F$14","v":"MIFRS"},{"$f":"+$G$14","v":"MIFRS"}]
["Overhead Costs",1715.59,9125.77,1864.56,0,0]
["Affiliate Allocated",16422.599999999999,19116.78,8561.9,7406,9484]
["Affiliate Allocated",55051.16,62276.85,31093.34,33127,36720]
["Affiliate Allocated",6460.76,18632.21,4667.8,14899,18160]
["Affiliate Allocated",1394.6,296.39999999999998,152,350,350]
["Affiliate Allocated",0,0,9974.6200000000008,22142,23533]
["Affiliate Allocated",0,0,48690.46,67793,83911]
["Affiliate Allocated",0,0,578.97,17071,12363]
["Affiliate Allocated",0,0,0,32504,35355]
["Meter Service Provider",{"$f":"B165+B166+B167+B168++B169","v":81044.710000000006},{"$f":"C165+C166+C167+C168++C169","v":109448.00999999998},{"$f":"D165+D166+D167+D168++D169","v":46339.600000000006},{"$f":"E165+E166+E167+E168++E169","v":55782},{"$f":"F165+F166+F167+F168++F169","v":64714}]
["Locates",{"$f":"B170+B171+B172+B173","v":0},{"$f":"C170+C171+C172+C173","v":0},{"$f":"D170+D171+D172+D173","v":59244.05},{"$f":"E170+E171+E172+E173","v":139510},{"$f":"F170+F171+F172+F173","v":155162}]
["Total",{"$f":"B174+B175","v":81044.710000000006},{"$f":"C174+C175","v":109448.00999999998},{"$f":"D174+D175","v":105583.65000000001},{"$f":"E174+E175","v":195292},{"$f":"F174+F175","v":219876}]
[]
["Account 4390 - Miscellaneous Non-Operating Income"]
[null,{"$f":"+$C$12","v":"2013 Actual"},{"$f":"+$D$12","v":"2014 Actual"},{"$f":"+$E$12","v":"2015 Actual²"},{"$f":"+$F$12","v":"Bridge Year²"},{"$f":"+$G$12","v":"Test Year"}]
[null,{"$f":"+$C$13","v":2013},{"$f":"+$D$13","v":2014},{"$f":"+$E$13","v":2015},{"$f":"+$F$13","v":2016},{"$f":"+$G$13","v":2017}]
["Reporting Basis",{"$f":"+$C$14","v":"CGAAP"},{"$f":"+$D$14","v":"MIFRS"},{"$f":"+$E$14","v":"MIFRS"},{"$f":"+$F$14","v":"MIFRS"},{"$f":"+$G$14","v":"MIFRS"}]
["Reclass Misc Write Off",-13345,0,0,0,0]
["Miscellaneous",-2408.6,-13297.63,11983.37,-14570,-14712]
["Sundry Earnings",-809.1,-0.34,0,0,0]
["Miscellaneous",{"$f":"SUM(B182:B184)","v":-16562.7},{"$f":"SUM(C182:C184)","v":-13297.97},{"$f":"SUM(D182:D184)","v":11983.37},{"$f":"SUM(E182:E184)","v":-14570},{"$f":"SUM(F182:F184)","v":-14712}]
["Total",{"$f":"SUM(B182:B184)","v":-16562.7},{"$f":"SUM(C182:C184)","v":-13297.97},{"$f":"SUM(D182:D184)","v":11983.37},{"$f":"SUM(E182:E184)","v":-14570},{"$f":"SUM(F182:F184)","v":-14712}]
[]
[]
[]
[]
[]
["Appendix 2-H"]
["Other Operating Revenue"]
[]
["Account 4405 - Interest and Dividend Income"]
[null,{"$f":"+$C$12","v":"2013 Actual"},{"$f":"+$D$12","v":"2014 Actual"},{"$f":"+$E$12","v":"2015 Actual²"},{"$f":"+$F$12","v":"Bridge Year²"},{"$f":"+$G$12","v":"Test Year"}]
[null,{"$f":"+$C$13","v":2013},{"$f":"+$D$13","v":2014},{"$f":"+$E$13","v":2015},{"$f":"+$F$13","v":2016},{"$f":"+$G$13","v":2017}]
["Reporting Basis",{"$f":"+$C$14","v":"CGAAP"},{"$f":"+$D$14","v":"MIFRS"},{"$f":"+$E$14","v":"MIFRS"},{"$f":"+$F$14","v":"MIFRS"},{"$f":"+$G$14","v":"MIFRS"}]
["Interest Income",-81462.05,-67906.34,-83649.960000000006,-50000,-77000]
["Interest Income/Di",0,0,-14.16,0,0]
["Interest Rev Variance"]
["Renewable Int Rev",-113523.01,-70269.2,0,0,0]
["Non Wires",0,0,-62933.279999999999,-29000,0]
["Interest Income",{"$f":"B199+B200","v":-81462.05},{"$f":"C199+C200","v":-67906.34},{"$f":"D199+D200","v":-83664.12000000001},{"$f":"E199+E200","v":-50000},{"$f":"F199+F200","v":-77000}]
["Interest Income on Non Wires Activities",{"$f":"B202+B203","v":-113523.01},{"$f":"C202+C203","v":-70269.2},-62933.279999999999,-29000,0]
["Total",{"$f":"SUM(B199:B203)","v":-194985.06},{"$f":"SUM(C199:C203)","v":-138175.53999999998},{"$f":"SUM(D199:D203)","v":-146597.40000000002},{"$f":"SUM(E199:E203)","v":-79000},{"$f":"SUM(F199:F203)","v":-77000}]
[]
["Notes:"]
[1,"List and specify any other interest revenue."]
[2,"In the transition year to IFRS, the applicant is to present information in both MIFRS and CGAAP.  For the typical applicant that adopted IFRS on January 1, 2015, 2014 must be presented in both a CGAAP and MIFRS basis."]
[]
["Account 4225 -Late Payment Charges"]
[null,{"$f":"+$C$12","v":"2013 Actual"},{"$f":"+$D$12","v":"2014 Actual"},{"$f":"+$E$12","v":"2015 Actual²"},{"$f":"+$F$12","v":"Bridge Year²"},{"$f":"+$G$12","v":"Test Year"}]
[null,{"$f":"+$C$13","v":2013},{"$f":"+$D$13","v":2014},{"$f":"+$E$13","v":2015},{"$f":"+$F$13","v":2016},{"$f":"+$G$13","v":2017}]
["Reporting Basis",{"$f":"+$C$14","v":"CGAAP"},{"$f":"+$D$14","v":"MIFRS"},{"$f":"+$E$14","v":"MIFRS"},{"$f":"+$F$14","v":"MIFRS"},{"$f":"+$G$14","v":"MIFRS"}]
["Late Payment Charges",-287462.73,-329078.09999999998,-326892.09999999998,-361612,-380777]
["Total",{"$f":"SUM(B216:B216)","v":-287462.73},{"$f":"SUM(C216:C216)","v":-329078.09999999998},{"$f":"SUM(D216:D216)","v":-326892.09999999998},{"$f":"SUM(E216:E216)","v":-361612},{"$f":"SUM(F216:F216)","v":-380777}]
[]
[]
["Account 4235 - Specific Service Charges"]
[null,{"$f":"+$C$12","v":"2013 Actual"},{"$f":"+$D$12","v":"2014 Actual"},{"$f":"+$E$12","v":"2015 Actual²"},{"$f":"+$F$12","v":"Bridge Year²"},{"$f":"+$G$12","v":"Test Year"}]
[null,{"$f":"+$C$13","v":2013},{"$f":"+$D$13","v":2014},{"$f":"+$E$13","v":2015},{"$f":"+$F$13","v":2016},{"$f":"+$G$13","v":2017}]
["Reporting Basis",{"$f":"+$C$14","v":"CGAAP"},{"$f":"+$D$14","v":"MIFRS"},{"$f":"+$E$14","v":"MIFRS"},{"$f":"+$F$14","v":"MIFRS"},{"$f":"+$G$14","v":"MIFRS"}]
["System Generated",-4591.8599999999997,-4197.67,0,0,0]
["Fixed Distribution",-11334.6,-13346.07,-13892.58,-14100,-14500]
["U/G Joint Use",-39531.870000000003,-39838.04,-40726.720000000001,-41000,-41000]
["Reconnection Charges",-87100,-119060,-193307.15,-145000,-164000]
["Change of Occupation",-163890,-171260,-175830,-177000,-179000]
["Sundry Earnings",-25,0,-25,0,0]
["Recoverable",-591110.54,-157183.79,-1111010.54,-96550,-90076]
["Employer Health Ta",541.51,686.02,477.66,229,109]
["Canada Pension Plan",838.76,839.22,636.45000000000005,323,151]
["Employment Insurance",406.66,408.72,319.52,160,75]
["WSIB",270.57,314.94,241.69,116,55]
["Corporate Benefits",1553.94,2644.53,1742.51,932,405]
["Omers",1549.86,2561.42,1312.97,1044,510]
["Miscellaneous/Other",34418.51,877.11,222373.21,0,0]
["Miscellaneous Expense",374.56,0,0,0,0]
["Outside Service",299747.5,20670,753992.5,0,0]
["Sub Contract",1650,6362.5,5745.83,6000,6000]
["Postage/Courier",0,107.14,55.09,0,0]
["Legal",0,0,9408.2999999999993,5000,5000]
["Recoveries/ All Other",0,12325.63,0,0,0]
["Recoveries/ Labour",65336.66,-2981.05,-2041.68,0,0]
["Regular",13155.76,19997.53,10201.02,9936,4739]
["Salary/Wages/Other",79.44,387.91,573.02,0,0]
["Overtime",14492.56,14769.16,13719.77,12709,13470]
["Supplies/Other",0,0,121.65,0,0]
["Supplies/Hardware",0,272.97000000000003,0,0,0]
["Supplies/Misc Too",0,40.5,0,0,0]
["Supplies/Soil",0,37.17,0,0,0]
["Supplies/ Tool &",68.400000000000006,0,0,0,0]
["Telephone/Circuits",0,0,50.32,0,0]
["All Other",15338.11,-2986.52,3418.21,15000,15000]
["Material Issues",-19741.84,-1108.8800000000001,2271.02,0,0]
["Truck Charge",10734.67,13576.75,8311.33,13726,14699]
["Material Overhead",10410.200000000001,-2022.47,2910.6,13034,12230]
["Downtime",14846.31,19879.96,13446.47,8503,9148]
["Engineering",0,0,3598.71,-0.41,0]
["Supervisory",17929.900000000001,16420.73,11099.68,9388.9599999999991,8485]
["Overhead Costs/ T",0,0,11.36,0,0]
["Overhead Costs/ T",2420.63,17.059999999999999,1864.45,0,0]
["Reconnection Charges",{"$f":"B227","v":-87100},-119060,-193307.15,-145000,-164000]
["Change of Occupancy Charges",-163890,-171260,-175830,-177000,-179000]
["Other Miscellaeous",{"$f":"B224+B225+B226+B229+B230+B231+B232+B233+B234+B235+B236+B237+B238+B239+B240+B241+B242+B243+B244+B245+B246+B247+B248+B249+B250+B251+B252+B253+B254+B255+B256+B257+B258+B259+B260+B261+B262","v":-160171.19999999998},{"$f":"C224+C225+C226+C229+C230+C231+C232+C233+C234+C235+C236+C237+C238+C239+C240+C241+C242+C243+C244+C245+C246+C247+C248+C249+C250+C251+C252+C253+C254+C255+C256+C257+C258+C259+C260+C261+C262","v":-90467.519999999975},{"$f":"D224+D225+D226+D229+D230+D231+D232+D233+D234+D235+D236+D237+D238+D239+D240+D241+D242+D243+D244+D245+D246+D247+D248+D249+D250+D251+D252+D253+D254+D255+D256+D257+D258+D259+D260+D261+D262","v":-99793.180000000371},{"$f":"E224+E225+E226+E229+E230+E231+E232+E233+E234+E235+E236+E237+E238+E239+E240+E241+E242+E243+E244+E245+E246+E247+E248+E249+E250+E251+E252+E253+E254+E255+E256+E257+E258+E259+E260+E261+E262","v":-55549.450000000004},{"$f":"F224+F225+F226+F229+F230+F231+F232+F233+F234+F235+F236+F237+F238+F239+F240+F241+F242+F243+F244+F245+F246+F247+F248+F249+F250+F251+F252+F253+F254+F255+F256+F257+F258+F259+F260+F261+F262","v":-55500}]
["Total",{"$f":"SUM(B224:B262)","v":-411161.20000000007},{"$f":"SUM(C224:C262)","v":-380787.52000000019},{"$f":"SUM(D224:D262)","v":-468930.33000000019},{"$f":"SUM(E224:E262)","v":-377549.44999999995},{"$f":"SUM(F224:F262)","v":-398500}]

{"sheet":"App_2-I LF_CDM","index":28,"n_rows":96,"n_cols":14,"rows_kept":96,"cut":false,"hidden":false,"merged":[[95,0,95,7],[74,0,74,7],[76,0,76,7],[78,0,78,7],[80,0,80,7],[82,0,82,7],[24,0,24,7],[32,0,32,7],[61,0,61,1],[63,0,63,7],[84,0,84,7],[65,0,65,7],[67,0,67,5],[70,4,70,6],[72,0,72,7],[51,0,51,4],[54,0,54,1],[41,0,41,5],[43,0,43,7],[45,0,45,7],[47,0,47,7],[49,0,49,5],[19,0,19,7],[21,0,21,7],[22,0,22,7],[17,0,17,5],[8,0,8,7],[9,0,9,7],[11,0,11,7],[13,0,13,7],[15,0,15,7]]}
[{"$f":"+G69+1","v":2021},null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,"Exhibit:",3]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Attachment:","3-C"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-I"]
["Load Forecast CDM Adjustment Work Form (2017)"]
[]
["Appendix 2-I was initially developed to help determine what would be the amount of CDM savings needed in each year to cumulatively achieve the four year 2011-2014 CDM target.  This then determined the amount of kWh (and with translation, kW of demand) savings that were converted into dollar balances for the LRAMVA, and also to determine the related adjustment to the load forecast to account for OPA-reported savings.  Beginning for the 2015 year, it has been adjusted because the persistence of 2011-2014 CDM programs will be an adjustment to the load forecast in addition to the estimated savings for the first year (2015) for the new 2015-2020 CDM plan."]
[]
["2017 is the third year of the six-year (2015-2020) Conservation First program. Final results for the 2011-14 program were issued in the fall of 2015, and the program in completed, although in some instances disposition of the amounts has been deferred. For the purposes of the 2015-2020 LRAMVA, and the impact of CDM on the load forecast, CDM programs in 2014 and earlier are implicit in the historical data on which the base load forecast is developed. Only impacts of 2015 to 2017 CDM programs need to be reflected in the manual load forecast adjustment and for the LRAMVA threshold amount in 2017 and carrying forward, although the half-year impact of 2015 CDM programs on the 2015 historical data is also assumed to be reflected in the base load forecast.  "]
[]
["The new six year (2015-2020) CDM program works similarly to the previous 2011-2014 CDM program, meaning that distributors will offer programs each year that, over the six years (from January 1, 2015 to December 31, 2020) will strive to cumulatively achieve savings meeting the new six year CDM target. In other words, distributors will be able to offer and execute programs on a basis so that cumulatively over the period, the measured impacts, including persistence, of the CDM programs will accumulate towards achieving each distributor's 2015-2020 CDM target."]
[]
["2015-2020 CDM Program - 2017, third year of the current CDM plan"]
[]
["For the first year of the new 2015-2020 CDM plan, it is assumed that each year's program will achieve an equal amount of new CDM savings.  The new targets for 2015-2020 do not take into account persistence beyond the first year, but the IESO will encourage distributors to promote and implement  CDM plans that will have longer term persistence of savings.  This results in each year's program being about 1/6 (18.67%) of the cumulative 2015-2020 CDM target for kWh savings.  A distributor may propose an alternative approach but would be expected to document in its application why it believes that its proposal is more reasonable.  In its proposal, the distributor should ensure that the sum of the results for each year's CDM program from 2015 to 2020 add up to its 2015-2020 CDM target as established by the IESO."]
[]
["6 Year (2015-2020) kWh Target:"]
[60658589]
[null,2015,2016,2017,2018,2019,2020,"Total"]
["%"]
["2015 CDM Programs",{"$f":"B34/$H$40","v":6.7003760636738421E-2},{"$f":"C34/$H$40","v":6.7003760636738421E-2},6.7003760636738421E-2,6.7003760636738421E-2,6.7003760636738421E-2,6.7003760636738421E-2,{"$f":"SUM(B26:G26)","v":0.4020225638204305}]
["2016 CDM Programs",null,2.249505036502427E-2,2.249505036502427E-2,2.249505036502427E-2,2.249505036502427E-2,2.249505036502427E-2,{"$f":"SUM(B27:G27)","v":0.11247525182512136}]
["2017 CDM Programs",null,null,2.5955270501623336E-2,2.5955270501623336E-2,2.5955270501623336E-2,2.5955270501623336E-2,{"$f":"SUM(B28:G28)","v":0.10382108200649334}]
["2018 CDM Programs",null,null,null,2.6527147888216068E-2,2.6527147888216068E-2,2.6527147888216068E-2,{"$f":"SUM(E29:G29)","v":7.9581443664648199E-2}]
["2019 CDM Programs",null,null,null,null,2.9697809854388434E-2,2.9697809854388434E-2,{"$f":"SUM(F30:G30)","v":5.9395619708776867E-2}]
["2020 CDM Programs",null,null,null,null,null,{"$f":"G39/$H$40","v":0.24270403897452975},{"$f":"SUM(B31:G31)","v":0.24270403897452975}]
["Total in Year",{"$f":"SUM(B26:B31)","v":6.7003760636738421E-2},{"$f":"SUM(C26:C31)","v":8.9498811001762685E-2},{"$f":"SUM(D26:D31)","v":0.11545408150338601},{"$f":"SUM(E26:E29)","v":0.14198122939160207},{"$f":"SUM(F26:F30)","v":0.17167903924599051},{"$f":"SUM(G26:G31)","v":0.41438307822052023},{"$f":"SUM(B32:G32)","v":0.99999999999999989}]
["kWh"]
[{"$f":"A26","v":"2015 CDM Programs"},18512000,{"$f":"B34","v":18512000},{"$f":"C34","v":18512000},{"$f":"D34","v":18512000},{"$f":"E34","v":18512000},{"$f":"F34","v":18512000},{"$f":"SUM(B34:G34)","v":111072000}]
["2016 CDM Programs",null,6215000,{"$f":"C35","v":6215000},{"$f":"D35","v":6215000},{"$f":"E35","v":6215000},{"$f":"F35","v":6215000},{"$f":"SUM(B35:G35)","v":31075000},null,null,2011,2012,2013,2014]
["2017 CDM Programs",null,null,7171000,{"$f":"D36","v":7171000},{"$f":"E36","v":7171000},{"$f":"F36","v":7171000},{"$f":"SUM(B36:G36)","v":28684000},null,"2011 CDM Programs",{"$f":"50%","v":0.5},1,1,1]
["2018 CDM Programs",null,null,null,7329000,{"$f":"E37","v":7329000},{"$f":"F37","v":7329000},{"$f":"SUM(E37:G37)","v":21987000},null,"2012 CDM Programs",null,0.5,1,1]
["2019 CDM Programs",null,null,null,null,8205000,{"$f":"F38","v":8205000},{"$f":"SUM(F38:G38)","v":16410000},null,"2013 CDM Programs",null,null,0.5,1]
["2020 CDM Programs",null,null,null,null,null,67055000,{"$f":"SUM(B39:G39)","v":67055000},null,"2014 CDM Programs",null,null,null,0.5]
["Total in Year",{"$f":"SUM(B34:B39)","v":18512000},{"$f":"SUM(C34:C39)","v":24727000},{"$f":"SUM(D34:D39)","v":31898000},{"$f":"SUM(E34:E37)","v":39227000},{"$f":"SUM(F34:F38)","v":47432000},{"$f":"SUM(G34:G39)","v":114487000},{"$f":"SUM(H34:H39)","v":276283000}]
[]
["Note: The default formulae in the above table assume that 1/21 of the 2015-2020 kWh CDM target is required each year so that, including persistence, 100% of the kWh target is achieved by the end of 2020.  The distributor can input the 2015 CDM savings, including persistence from 2016 to 2020, once the reports become available. The distributor can also input estimates or forecasts of the 2016 and 2017 CDM programs if it believes that these are more realistic; such information would typically be derived from the CDM plans that the distributor has filed with the IESO. Similarly, CDM savings and persistence into future years can be estimated for 2018, 2019 and 2020 CDM programs. However, the distributor will have to support its proposals for estimated or forecasted savings, particularly beyond the 2017 test year. The sum of cumulative savings, including persistence, should equal the target entered into cell A25."]
[]
["Determination of 2017 Load Forecast Adjustment"]
[]
["The Board determined that the \"net\" number should be used in its Decision and Order with respect to Centre Wellington Hydro Ltd.'s 2013 Cost of Service rates (EB-2012-0113).  This approach has also been used in Settlement Agreements accepted by the Board in other 2013 and 2014 applications.  The distributor should select whether the adjustment is done on a \"net\" or \"gross\" basis, but must support a proposal for the adjustment being done on a \"gross\" basis.  Sheet 2-I defaults to the adjustment being done on a \"net\" basis consistent with Board policy and practice."]
[]
["From each of the 2006-2010 CDM Final Report,  and the 2011, 2012, 2013, 2014 and 2015 CDM Final Reports, issued by the OPA/IESO for the distributor, the distributor should input the \"gross\" and \"net\" results of the cumulative CDM savings for 2014 into cells D84 to E88.  The model will calculate the cumulative savings for all programs from 2006 to 2012 and determine the \"net\" to \"gross\" factor \"g\"."]
[]
["Net-to-Gross Conversion"]
[]
["Is CDM adjustment being done on a \"net\" or \"gross\" basis?",null,null,null,null,"gross"]
[]
[null,null,"\"Gross\"","\"Net\"","Difference","\"Net-to-Gross\" Conversion Factor"]
["Persistence of Historical CDM programs to 2015",null,"kWh","kWh","kWh","('g')"]
["2006-2010 CDM programs",null,null,null,{"$f":"IF(ISBLANK(D56),\"\",C56-D56)","v":""}]
["2011 CDM program",null,null,null,""]
["2012 CDM program",null,null,null,""]
["2013 CDM program",null,null,null,""]
["2014 CDM program",null,null,null,""]
["2015 CDM program",null,null,null,""]
["2006 to 2015 OPA CDM programs:  Persistence to 2017",null,{"$f":"SUM(C56:C61)","v":0},{"$f":"SUM(D56:D61)","v":0},{"$f":"C62-D62","v":0},{"$f":"IF(D62=0,0,IF(F52=\"net\",0,E62/D62))","v":0}]
[]
["The default values below represent the factor used for how each year's CDM program is factored into the manual CDM adjustment.  Distributors can choose alternative weights of \"0\", \"0.5\" or \"1\" from the drop-down menu for each cell, but must support its alternatives."]
[]
["These factors do not mean that CDM programs are excluded, but the assumption that impacts of previous year CDM programs are already implicitly reflected in the actual data for historical years that are used to derive the load forecast prior to any manual CDM adjustment for the 2017 test year."]
[]
["Weight Factor for Inclusion in CDM Adjustment to 2017 Load Forecast"]
[null,2015,2016,2017,2018,2019,2020]
["Weight Factor for each year's CDM program impact on 2014 load forecast",0.5,1,0.5,0,0,0,"Distributor can select \"0\", \"0.5\", or \"1\" from drop-down list"]
["Default Value selection rationale.  ","Default is 0, but one option is for full year impact of persistence of 2015 CDM programs on 2017 load forecast, but 50% impact in base forecast (first year impact of 2014 CDM programs on 2014 actuals, which is part of the data for the load forecast.","Full year impact of persistence of 2015 programs on 2015 load forecast.  2015 CDM program impacts are not in the base forecast.","Only 50% of 2016 CDM programs are assumed to impact the 2016 load forecast based on the \"half-year\" rule.","2018, 2019 and 2020 are future years beyond the 2017 test year. No impacts of CDM programs beyond the 2017 test year are factored into the test year load forecast."]
[]
["2015-2020 LRAMVA and 2017 CDM adjustment to Load Forecast"]
[]
["One manual adjustment for CDM impacts to the 2017 load forecast is made.  There is a different but related threshold amount that is used for the 2017 LRAMVA amount for Account 1568."]
[]
["The Amount used for the CDM threshold of the LRAMVA is the kWh that will be used to determine the base amount for the LRAMVA balance for 2017, for assessing performance against the five-year target."]
[]
["If used to determine the manual CDM adjustment for the system purchased kWh, the proposed loss factor should correspond with the proposed total loss factor calculated in Appendix 2-R "]
[]
["The Manual Adjustment for the 2017 Load Forecast is the amount manually subtracted from the system-wide load forecast (either based on a purchased or billed basis) derived from the base forecast from historical data. "]
[]
["If the distributor has developed their load forecast on a system purchased basis, then the manual adjustment should be on a system purchased basis, including the adjustment for losses.  If the load forecast has been developed on a billed basis, either on a system basis or on a class-specific basis, the manual adjustment should be on a billed basis, excluding losses."]
[]
["The distributor should determine the allocation of the savings to all customer classes in a reasonable manner (e.g. taking into account what programs and what IESO-measured impacts were directed at specific customer classes), for both the LRAMVA and for the load forecast adjustment."]
[]
[null,2015,2016,2017,2018,2019,2020,"Total for 2017"]
[]
["Amount used for CDM threshold for LRAMVA (2017)",{"$f":"D34","v":18512000},{"$f":"D35","v":6215000},{"$f":"D36","v":7171000},null,null,null,{"$f":"SUM(B89:G89)","v":31898000}]
[]
["Manual Adjustment for 2017 Load Forecast (billed basis)",{"$f":"B89*(1+F62)*B70","v":9256000},{"$f":"C89*(1+F62)*C70","v":6215000},{"$f":"D89*(1+F62)*D70","v":3585500},{"$f":"E89*(1+E62)*E70","v":0},{"$f":"F89*(1+F62)*F70","v":0},{"$f":"G89*(1+F62)*G70","v":0},{"$f":"SUM(B91:G91)","v":19056500}]
[]
["Proposed Loss Factor (TLF)",3.4700000000000002E-2," Format: X.XX%"]
["Manual Adjustment for 2017 Load Forecast (system purchased basis)",{"$f":"B91*(1+$B93)","v":9577183.1999999993},6430660.5,3709916.8499999996,0,0,0,{"$f":"SUM(B94:G94)","v":19717760.549999997}]
[]
["Manual adjustment uses \"gross\" versus \"net\" (i.e. numbers multiplied by (1 + g).  The Weight factor is also used to calculate the impact of each year's program on the CDM adjustment to the 2017 load forecast."]

{"sheet":"App.2-IA_Load_Forecast_Instrct","index":29,"n_rows":45,"n_cols":18,"rows_kept":45,"cut":false,"hidden":false,"merged":[[24,1,24,17],[26,1,26,17],[43,2,43,17],[44,2,44,17],[28,8,28,10],[28,12,28,14],[29,13,29,14],[29,9,29,10],[41,2,41,17],[42,2,42,17],[28,16,28,17],[9,1,9,17],[8,1,8,17],[18,1,18,17],[20,1,20,17],[22,1,22,17]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Attachment:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
[null,"Appendix 2-IA"]
[null,"Instructions on Customer, Connections, Load Forecast and Revenues Data and Analysis"]
[]
[null,"This sheet requires no inputs, but serves as a summary of the hiostorical and forecasted data to be provided with respect to:"]
[]
[null,"1)","Customers and connections"]
[null,"2)","Consumption (kWh)"]
[null,"3)","Demand (kW or kCA) for applicable demand-billed customer classes"]
[null,"4)","Revenues"]
[]
[null,"The spreadsheet summarizes the data provided and the analyses (variance or year-over-year) that are required. Data are required to be provided on a customer class level. Consumption (kWh) must also be provided on a total distribution system level."]
[]
[null,"Appendix 2-IB (formerly 2-IA) is the appendix spreadsheet that the distributor populates, and the spreadsheet is laid out for inputting the necessary data. The spreadsheet also calculates necessary statistics such as average consumption per customer/connection per year, and variances and % annual changes, as necessary."]
[]
[null,"The distributor is required to provide suitable documentation in Exhibit 3 of its Application, in accordance with section 2.3.2 of Chaoter 2 of the Filing Requirements. This would include explanations for material variations or of trends in the data."]
[]
[null,"The distributor is also required to input its test year customer/connection and load forecast in Sheet 10 - Load Forecast of the Revenue Requirement Work Form. This sheet should also be updated to reflect changes in the load forecast made through the stages of processing of the rates application."]
[]
[null,"The applicant must demonstrate the historical accuracy of its load forecast approach for at least the past 5 years. Such analysis will cover both customer/connections and consumption (kWh) and demand (kW or kVA) by providing the following, as shown in the following table:"]
[]
[null,null,null,"Calendar Year",null,"Customers / Connections",null,null,"Consumption (kWh) (3)",null,null,null,"Demand (kW or kVA)",null,null,null,"Revenues"]
[null,null,null,"(for 2017 Cost of Service)",null,null,null,null,"Weather-actual","Weather-normalized",null,null,"Weather-actual","Weather-normalized",null,null,"Weather-actual","Weather-normalized"]
[null,null,"Historical",2011,null,"Actual",null,null,"Actual","Actual (1)",null,null,"Actual","Actual (1)",null,null,"Actual"]
[null,null,"Historical",2012,null,"Actual",null,null,"Actual","Actual (1)",null,null,"Actual","Actual (1)",null,null,"Actual"]
[null,null,"Historical",2013,null,"Actual","Board-approved (2)",null,"Actual","Actual (1)","Board-approved (2)",null,"Actual","Actual (1)","Board-approved (2)",null,"Actual"]
[null,null,"Historical",2014,null,"Actual",null,null,"Actual","Actual (1)",null,null,"Actual","Actual (1)",null,null,"Actual"]
[null,null,"Historical",2015,null,"Actual",null,null,"Actual","Actual (1)",null,null,"Actual","Actual (1)",null,null,"Actual"]
[null,null,"Bridge Year (Forecast)",2016,null,"Forecast",null,null,null,"Forecast",null,null,null,"Forecast",null,null,null,"Forecast"]
[null,null,"Test Year (Forecast)",2017,null,"Forecast",null,null,null,"Forecast",null,null,null,"Forecast",null,null,null,"Forecast"]
[]
[]
[null,"Notes:"]
[]
[null,"(1)","“Weather-normalized actuals” are estimated by replacing the actual weather-related values (typically Heating Degree Days (HDD) and Cooling Degree Days (CDD)) by the “typical” or “weather-normalized” values. These “weather-normalized HDD and CDD values would be the same as used to estimate the Bridge Year and Test Year forecasts."]
[null,"(2)","For 2017 Cost of Service rebasers, the typical situation is that 2013 would have been the most recent cost of service rebasing application. If the most recent rebasing application was for a rate year other than 2013, that year should be used. An applicant must provide historical information back to the greater of: a) at least five (5) historical actual years; or b) to its last cost of service application."]
[null,"(3)","Consumption must be provided on a total distribution system basis as well as at a customer class level."]
[null,"(4)","Revenues exclude commodity charges."]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",3]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Attachment:","3-A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
[null,"Appendix 2-IB"]
[null,"Customer, Connections, Load Forecast and Revenues Data and Analysis"]
[]
[null,"This sheet requires no inputs, but serves as a summary of the hiostorical and forecasted data to be provided with respect to:"]
[]
[null,"1)","Customers and connections"]
[null,"2)","Consumption (kWh)"]
[null,"3)","Demand (kW or kCA) for applicable demand-billed customer classes"]
[null,"4)","Revenues"]
[]
[null,"The spreadsheet summarizes the data provided and the analyses (variance or year-over-year) that are required. Data are required to be provided on a customer class level. Consumption (kWh) must also be provided on a total distribution system level."]
[]
[null,"Appendix 2-IB (formerly 2-IA) is the appendix spreadsheet that the distributor populates, and the spreadsheet is laid out for inputting the necessary data. The spreadsheet also calculates necessary statistics such as average consumption per customer/connection per year, and variances and % annual changes, as necessary."]
[]
[null,"The distributor is required to provide suitable documentation in Exhibit 3 of its Application, in accordance with section 2.3.2 of Chaoter 2 of the Filing Requirements. This would include explanations for material variations or of trends in the data."]
[]
[null,"The distributor is also required to input its test year customer/connection and load forecast in Sheet 10 - Load Forecast of the Revenue Requirement Work Form. This sheet should also be updated to reflect changes in the load forecast made through the stages of processing of the rates application."]
[]
[null,"The applicant must demonstrate the historical accuracy of its load forecast approach for at least the past 5 years. Such analysis will cover both customer/connections and consumption (kWh) and demand (kW or kVA) by providing the following, as shown in the following table:"]
[]
[null,"This sheet is to be filled in accordance with the instructions documented in section 2.3.2 of Chapter 2 of the Filing Requirements for Distribution Rate Applications, in terms of one set of tables per customer class."]
[]
[null,"Color coding for Cells:",null,null,null,"Data input",null,null,null,null,"Drop-down List"]
[]
[null,null,null,null,null,"No data entry required",null,null,null,null,"Blank or calculated value"]
[]
[null,"Distribution System (Total)"]
[]
[null,null,null,"Calendar Year",null,null,null,null,null,null,"Consumption (kWh) (3)"]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2017 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized"]
[null,null,"Historical",{"$f":"D40-1","v":2011},null,null,null,null,null,null,"Actual",957941351.48999953,null,{"$f":"IF(D39=RebaseYear,\"Board-approved\",\"\")","v":""}]
[null,null,"Historical",2012,null,null,null,null,null,null,"Actual",950013126.06999981,null,""]
[null,null,"Historical",2013,null,null,null,null,null,null,"Actual",963120842.92527807,null,"Board-approved",956387714.35856676]
[null,null,"Historical",2014,null,null,null,null,null,null,"Actual",965070092.80775356,null,""]
[null,null,"Historical",2015,null,null,null,null,null,null,"Actual",938758818.01477861,null,""]
[null,null,"Bridge Year",2016,null,null,null,null,null,null,"Forecast",null,929807581.11275148,""]
[null,null,"Test Year",{"$f":"TestYear","v":2017},null,null,null,null,null,null,"Forecast",null,921109209.66644061,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O39:O44)","v":956387714.35856676}]
[null,null,"Variance Analysis",null,null,null,null,null,null,null,"Year","Year-over-year",null,null,"Versus Board-approved"]
[null,null,null,{"$f":"D39","v":2011},null,null,null,null,null,null,{"$f":"D48","v":2011}]
[null,null,null,2012,null,null,null,null,null,null,{"$f":"D49","v":2012},{"$f":"IF(L39=0,\"\",L40/L39-1)","v":-8.2763160893597476E-3},""]
[null,null,null,2013,null,null,null,null,null,null,2013,1.3797406052169059E-2,""]
[null,null,null,2014,null,null,null,null,null,null,2014,2.0238892105741701E-3,""]
[null,null,null,2015,null,null,null,null,null,null,2015,-2.726358944190832E-2,""]
[null,null,null,2016,null,null,null,null,null,null,2016,{"$f":"IF(K44=\"Forecast\",\"\",IF(L43=0,\"\",L44/L43-1))","v":""},{"$f":"IF(M43=0,\"\",M44/M43-1)","v":""}]
[null,null,null,2017,null,null,null,null,null,null,2017,{"$f":"IF(K45=\"Forecast\",\"\",IF(L44=0,\"\",L45/L44-1))","v":""},{"$f":"IF(M44=0,\"\",M45/M44-1)","v":-9.3550231499521797E-3},null,{"$f":"IF(O46=0,\"\",M45/O46-1)","v":-3.6887241609734445E-2}]
[null,null,null,"Geometric Mean",null,null,null,null,null,null,"Geometric Mean",null,{"$f":"IF(M39=0,\"\",(M45/M39)^(1/(K54-K48-1)-1))","v":""},null,{"$f":"IF(O46=0,\"\",(M45/O46)^(1/(TestYear-RebaseYear-1))-1)","v":-1.2450109143640642E-2}]
[]
[null,"Customer Class Analysis (one for each Customer Class, excluding MicroFIT and Standby)"]
[]
[null,1,"Customer Class:","Residential",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kWh"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F61,LEN(F61)-1))","v":"Consumption (kWh) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2017 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized",null,null,{"$f":"L62","v":"Actual (Weather actual)"},{"$f":"M62","v":"Weather-normalized"},null,{"$f":"O62","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D64-1","v":2011},null,{"$f":"K39","v":"Actual"},44900.666666666664,{"$f":"IF(D63=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"F63","v":"Actual"},337212306.49999964,null,{"$f":"H63","v":""},null,null,{"$f":"K63","v":"Actual"},{"$f":"IF(G63=0,\"\",L63/G63)","v":7510.1848487772932},{"$f":"IF(G63=0,\"\",M63/G63)","v":0},{"$f":"N63","v":""},{"$f":"IF(T63=\"\",\"\",IF(I63=0,\"\",O63/I63))","v":""}]
[null,null,"Historical",2012,null,{"$f":"K40","v":"Actual"},44736.75,"",null,null,{"$f":"F64","v":"Actual"},331142424.8599996,null,{"$f":"H64","v":""},null,null,{"$f":"K64","v":"Actual"},{"$f":"IF(G64=0,\"\",L64/G64)","v":7402.0223833872506},{"$f":"IF(G64=0,\"\",M64/G64)","v":0},{"$f":"N64","v":""},{"$f":"IF(T64=\"\",\"\",IF(I64=0,\"\",O64/I64))","v":""}]
[null,null,"Historical",2013,null,"Actual",44942.416666666664,"Board-approved",44881.009746844953,null,"Actual",341035888.63527828,null,"Board-approved",339721062.06603348,null,"Actual",7588.2854979674721,0,"Board-approved",7569.3720792437207]
[null,null,"Historical",2014,null,"Actual",45106.2705078125,"",null,null,"Actual",340024795.88802838,null,"",null,null,"Actual",7538.3043656676373,0,"",""]
[null,null,"Historical",2015,null,"Actual",45272.592574993767,"",null,null,"Actual",324673269.19699794,null,"",null,null,"Actual",7171.519251060754,0,"",""]
[null,null,"Bridge Year",2016,null,"Forecast",45380.592839159974,"",null,null,"Forecast",null,337179804.64752167,"",null,null,"Forecast",0,7430.0440684538908,"",""]
[null,null,"Test Year",{"$f":"TestYear","v":2017},null,"Forecast",45488.850743907307,"",null,null,"Forecast",null,336152124.62590814,"",null,null,"Forecast",0,7389.7695617410545,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I63:I68)","v":44881.009746844953},null,null,null,null,null,{"$f":"SUM(O63:O68)","v":339721062.06603348},null,null,null,null,null,{"$f":"SUM(U63:U68)","v":7569.3720792437207}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,"Test Year Versus Board-approved",null,"Year","Year-over-year",null,null,{"$f":"I71","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O71","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D63","v":2011},null,null,null,null,null,null,{"$f":"D72","v":2011},null,null,null,null,null,{"$f":"K72","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G63=0,\"\",G64/G63-1)","v":-3.6506510667992931E-3},null,null,null,{"$f":"D73","v":2012},{"$f":"IF(L63=0,\"\",L64/L63-1)","v":-1.800017829420486E-2},"",null,null,null,{"$f":"K73","v":2012},{"$f":"IF(R63=\"\",\"\",IF(R63=0,\"\",R64/R63-1))","v":-1.4402104284776951E-2},{"$f":"IF(S63=\"\",\"\",IF(S63=0,\"\",S64/S63-1))","v":""}]
[null,null,null,2013,null,null,4.5972643669167645E-3,null,null,null,2013,2.9876763086039038E-2,"",null,null,null,2013,{"$f":"IF(R64=\"\",\"\",IF(R64=0,\"\",R65/R64-1))","v":2.5163814013621666E-2},""]
[null,null,null,2014,null,null,3.645861822721308E-3,null,null,null,2014,-2.9647693422999444E-3,"",null,null,null,2014,-6.5866172685808966E-3,""]
[null,null,null,2015,null,null,3.6873380421122981E-3,null,null,null,2015,-4.5148256470348036E-2,"",null,null,null,2015,-4.8656182718936791E-2,""]
[null,null,null,2016,null,null,2.3855551012967879E-3,null,null,null,2016,{"$f":"IF(K68=\"Forecast\",\"\",IF(L67=0,\"\",L68/L67-1))","v":""},{"$f":"IF(M67=0,\"\",M68/M67-1)","v":""},null,null,null,2016,{"$f":"IF(Q68=\"Forecast\",\"\",IF(R67=0,\"\",R68/R67-1))","v":""},{"$f":"IF(S67=\"\",\"\",IF(S67=0,\"\",S68/S67-1))","v":""}]
[null,null,null,2017,null,null,2.3855551012967879E-3,null,{"$f":"IF(I70=0,\"\",G69/I70-1)","v":1.354338952022105E-2},null,2017,{"$f":"IF(K69=\"Forecast\",\"\",IF(L68=0,\"\",L69/L68-1))","v":""},{"$f":"IF(M68=0,\"\",M69/M68-1)","v":-3.0478694377554794E-3},null,{"$f":"IF(O70=0,\"\",M69/O70-1)","v":-1.0505493590596493E-2},null,2017,{"$f":"IF(Q69=\"Forecast\",\"\",IF(R68=0,\"\",R69/R68-1))","v":""},{"$f":"IF(S68=\"\",\"\",IF(S68=0,\"\",S69/S68-1))","v":-5.4204936527674219E-3},null,{"$f":"IF(U70=0,\"\",S69/U70-1)","v":-2.3727531903889543E-2}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G63=0,\"\",(G69/G63)^(1/($D69-$D63-1))-1)","v":2.6063135224847489E-3},null,{"$f":"IF(I70=0,\"\",(G69/I70)^(1/(TestYear-RebaseYear-1))-1)","v":4.4942347688459172E-3},null,"Geometric Mean",null,{"$f":"IF(M63=0,\"\",(M69/M63)^(1/(K78-K72-1)-1))","v":""},null,{"$f":"IF(O70=0,\"\",(M69/O70)^(1/(TestYear-RebaseYear-1))-1)","v":-3.5141660942992203E-3},null,"Geometric Mean",null,{"$f":"IF(S63=\"\",\"\",IF(S63=0,\"\",(S69/S63)^(1/(Q78-Q72-1)-1)))","v":""},null,{"$f":"IF(U70=0,\"\",(S69/U70)^(1/(TestYear-RebaseYear-1))-1)","v":-7.9725702606824322E-3}]
[]
[]
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[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2017 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,{"$f":"M83","v":"Weather-normalized"},null,null,{"$f":"L83","v":"Actual (Weather actual)"},{"$f":"M83","v":"Weather-normalized"},null,{"$f":"O83","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D85-1","v":2011},null,{"$f":"F63","v":"Actual"},10049583,{"$f":"IF(D84=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"K63","v":"Actual"},null,null,{"$f":"N63","v":""},null,null,{"$f":"K84","v":"Actual"},{"$f":"IF(G84=0,\"\",L84/G84)","v":0},{"$f":"IF(G84=0,\"\",M84/G84)","v":0},{"$f":"N84","v":""},{"$f":"IF(T84=\"\",\"\",IF(I84=0,\"\",O84/I84))","v":""}]
[null,null,"Historical",2012,null,"Actual",12936350,"",null,null,"Actual",null,null,"",null,null,{"$f":"K85","v":"Actual"},{"$f":"IF(G85=0,\"\",L85/G85)","v":0},{"$f":"IF(G85=0,\"\",M85/G85)","v":0},{"$f":"N85","v":""},{"$f":"IF(T85=\"\",\"\",IF(I85=0,\"\",O85/I85))","v":""}]
[null,null,"Historical",2013,null,"Actual",9976817.1699999999,"Board-approved",10942756,null,"Actual",null,null,"Board-approved",null,null,"Actual",0,0,"Board-approved",0]
[null,null,"Historical",2014,null,"Actual",10735425.589999998,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Historical",2015,null,"Actual",11137149.76,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Bridge Year (Forecast)",2016,null,"Forecast",11485547,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2017},null,"Forecast",14008168.443076925,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I84:I89)","v":10942756},null,null,null,null,null,{"$f":"SUM(O84:O89)","v":0},null,null,null,null,null,{"$f":"SUM(U84:U89)","v":0}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I71","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"I92","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O92","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D84","v":2011},null,null,null,null,null,null,{"$f":"D93","v":2011},null,null,null,null,null,{"$f":"K93","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G84=0,\"\",G85/G84-1)","v":0.28725241634404131},null,null,null,{"$f":"D94","v":2012},{"$f":"IF(L84=0,\"\",L85/L84-1)","v":""},"",null,null,null,{"$f":"K94","v":2012},{"$f":"IF(R84=\"\",\"\",IF(R84=0,\"\",R85/R84-1))","v":""},{"$f":"IF(S84=\"\",\"\",IF(S84=0,\"\",S85/S84-1))","v":""}]
[null,null,null,2013,null,null,-0.22877649646152121,null,null,null,2013,"","",null,null,null,2013,{"$f":"IF(R85=\"\",\"\",IF(R85=0,\"\",R86/R85-1))","v":""},""]
[null,null,null,2014,null,null,7.6037117557001155E-2,null,null,null,2014,"","",null,null,null,2014,"",""]
[null,null,null,2015,null,null,3.7420423310856599E-2,null,null,null,2015,"","",null,null,null,2015,"",""]
[null,null,null,2016,null,null,3.1282441873170974E-2,null,null,null,2016,{"$f":"IF(K89=\"Forecast\",\"\",IF(L88=0,\"\",L89/L88-1))","v":""},{"$f":"IF(M88=0,\"\",M89/M88-1)","v":""},null,null,null,2016,{"$f":"IF(Q89=\"Forecast\",\"\",IF(R88=0,\"\",R89/R88-1))","v":""},{"$f":"IF(S88=\"\",\"\",IF(S88=0,\"\",S89/S88-1))","v":""}]
[null,null,null,2017,null,null,0.21963441907267667,null,{"$f":"IF(I91=0,\"\",G90/I91-1)","v":0.28013166363911668},null,2017,{"$f":"IF(K90=\"Forecast\",\"\",IF(L89=0,\"\",L90/L89-1))","v":""},{"$f":"IF(M89=0,\"\",M90/M89-1)","v":""},null,{"$f":"IF(O91=0,\"\",M90/O91-1)","v":""},null,2017,{"$f":"IF(Q90=\"Forecast\",\"\",IF(R89=0,\"\",R90/R89-1))","v":""},{"$f":"IF(S89=\"\",\"\",IF(S89=0,\"\",S90/S89-1))","v":""},null,{"$f":"IF(U91=0,\"\",S90/U91-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G84=0,\"\",(G90/G84)^(1/($D90-$D84-1))-1)","v":6.8677492525385686E-2},null,{"$f":"IF(I91=0,\"\",(G90/I91)^(1/(TestYear-RebaseYear-1))-1)","v":8.5804273497150474E-2},null,"Geometric Mean",null,{"$f":"IF(M84=0,\"\",GEOMEAN(M94:M99))","v":""},null,{"$f":"IF(O91=0,\"\",(M90/O91)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",null,{"$f":"IF(S84=\"\",\"\",IF(S84=0,\"\",(S90/S84)^(1/(Q99-Q93-1)-1)))","v":""},null,{"$f":"IF(U91=0,\"\",(S90/U91)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[null,2,"Customer Class:","GS < 50 kW",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kWh"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F104,LEN(F104)-1))","v":"Consumption (kWh) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2017 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized",null,null,{"$f":"L105","v":"Actual (Weather actual)"},{"$f":"M105","v":"Weather-normalized"},null,{"$f":"O105","v":"Weather-normalized"}]
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[null,null,"Historical",2014,null,"Actual",4577.895263671875,"",null,null,"Actual",139285835.96861196,null,"",null,null,"Actual",30425.736707853917,0,"",""]
[null,null,"Historical",2015,null,"Actual",4606.5062813957529,"",null,null,"Actual",137179401.47999987,null,"",null,null,"Actual",29779.48864067001,0,"",""]
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[null,null,"Test Year",{"$f":"TestYear","v":2017},null,"Forecast",4674.1952178818829,"",null,null,"Forecast",null,140123695.3510406,"",null,null,"Forecast",0,29978.143577524308,"",""]
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[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,"Test Year Versus Board-approved",null,"Year","Year-over-year",null,null,{"$f":"I114","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O114","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D106","v":2011},null,null,null,null,null,null,{"$f":"D115","v":2011},null,null,null,null,null,{"$f":"K115","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G106=0,\"\",G107/G106-1)","v":3.6235501958675753E-2},null,null,null,{"$f":"D116","v":2012},{"$f":"IF(L106=0,\"\",L107/L106-1)","v":-1.4812190913108814E-2},"",null,null,null,{"$f":"K116","v":2012},{"$f":"IF(R106=\"\",\"\",IF(R106=0,\"\",R107/R106-1))","v":-4.9262636510035707E-2},""]
[null,null,null,2013,null,null,6.8565498582360274E-3,null,null,null,2013,1.9841173893173858E-2,"",null,null,null,2013,1.2896200592592555E-2,""]
[null,null,null,2014,null,null,1.1075095504803789E-2,null,null,null,2014,2.1672593437749743E-2,"",null,null,null,2014,1.0481415257938886E-2,""]
[null,null,null,2015,null,null,6.2498192020516985E-3,null,null,null,2015,-1.5123106193559943E-2,"",null,null,null,2015,{"$f":"IF(R109=\"\",\"\",IF(R109=0,\"\",R110/R109-1))","v":-2.1240178122526432E-2},""]
[null,null,null,2016,null,null,7.3203078367243268E-3,null,null,null,2016,{"$f":"IF(K111=\"Forecast\",\"\",IF(L110=0,\"\",L111/L110-1))","v":""},{"$f":"IF(M110=0,\"\",M111/M110-1)","v":""},null,null,null,2016,{"$f":"IF(Q111=\"Forecast\",\"\",IF(R110=0,\"\",R111/R110-1))","v":""},""]
[null,null,null,2017,null,null,7.3203078367243268E-3,null,{"$f":"IF(I113=0,\"\",G112/I113-1)","v":4.0638391848079936E-2},null,2017,{"$f":"IF(K112=\"Forecast\",\"\",IF(L111=0,\"\",L112/L111-1))","v":""},{"$f":"IF(M111=0,\"\",M112/M111-1)","v":1.613094605740728E-2},null,{"$f":"IF(O113=0,\"\",M112/O113-1)","v":6.6354717414616626E-2},null,2017,{"$f":"IF(Q112=\"Forecast\",\"\",IF(R111=0,\"\",R112/R111-1))","v":""},8.7466103404627571E-3,null,{"$f":"IF(U113=0,\"\",S112/U113-1)","v":2.4712066908147312E-2}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G106=0,\"\",(G112/G106)^(1/($D112-$D106-1))-1)","v":1.4962729741847758E-2},null,{"$f":"IF(I113=0,\"\",(G112/I113)^(1/(TestYear-RebaseYear-1))-1)","v":1.3366666771225111E-2},null,"Geometric Mean",null,{"$f":"IF(M106=0,\"\",(M112/M106)^(1/(K121-K115-1)-1))","v":""},null,{"$f":"IF(O113=0,\"\",(M112/O113)^(1/(TestYear-RebaseYear-1))-1)","v":2.1646296124066211E-2},null,"Geometric Mean",null,{"$f":"IF(S106=\"\",\"\",IF(S106=0,\"\",(S112/S106)^(1/(Q121-Q115-1)-1)))","v":""},null,{"$f":"IF(U113=0,\"\",(S112/U113)^(1/(TestYear-RebaseYear-1))-1)","v":8.1704180967598905E-3}]
[]
[]
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[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2017 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,{"$f":"M126","v":"Weather-normalized"},null,null,{"$f":"L126","v":"Actual (Weather actual)"},{"$f":"M126","v":"Weather-normalized"},null,{"$f":"O126","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D128-1","v":2011},null,{"$f":"F106","v":"Actual"},2796072,{"$f":"IF(D127=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"K106","v":"Actual"},null,null,{"$f":"N106","v":""},null,null,{"$f":"K127","v":"Actual"},{"$f":"IF(G127=0,\"\",L127/G127)","v":0},{"$f":"IF(G127=0,\"\",M127/G127)","v":0},{"$f":"N127","v":""},{"$f":"IF(T127=\"\",\"\",IF(I127=0,\"\",O127/I127))","v":""}]
[null,null,"Historical",2012,null,"Actual",3326127,"",null,null,"Actual",null,null,"",null,null,{"$f":"K128","v":"Actual"},{"$f":"IF(G128=0,\"\",L128/G128)","v":0},{"$f":"IF(G128=0,\"\",M128/G128)","v":0},{"$f":"N128","v":""},{"$f":"IF(T128=\"\",\"\",IF(I128=0,\"\",O128/I128))","v":""}]
[null,null,"Historical",2013,null,"Actual",3452031.5799999996,"Board-approved",3159862,null,"Actual",null,null,"Board-approved",null,null,"Actual",0,0,"Board-approved",0]
[null,null,"Historical",2014,null,"Actual",3397790.59,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Historical",2015,null,"Actual",3351784.87,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Bridge Year (Forecast)",2016,null,"Forecast",3423331.68,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2017},null,"Forecast",4214693.6796692638,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I127:I132)","v":3159862},null,null,null,null,null,{"$f":"SUM(O127:O132)","v":0},null,null,null,null,null,{"$f":"SUM(U127:U132)","v":0}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I114","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"I135","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O135","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D127","v":2011},null,null,null,null,null,null,{"$f":"D136","v":2011},null,null,null,null,null,{"$f":"K136","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G127=0,\"\",G128/G127-1)","v":0.18957129859316924},null,null,null,{"$f":"D137","v":2012},{"$f":"IF(L127=0,\"\",L128/L127-1)","v":""},"",null,null,null,{"$f":"K137","v":2012},{"$f":"IF(R127=\"\",\"\",IF(R127=0,\"\",R128/R127-1))","v":""},""]
[null,null,null,2013,null,null,3.7853208852217435E-2,null,null,null,2013,"","",null,null,null,2013,"",""]
[null,null,null,2014,null,null,-1.5712773404002234E-2,null,null,null,2014,null,"",null,null,null,2014,"",""]
[null,null,null,2015,null,null,-1.3539892698331335E-2,null,null,null,2015,{"$f":"IF(L130=0,\"\",L131/L130-1)","v":""},"",null,null,null,2015,{"$f":"IF(R130=\"\",\"\",IF(R130=0,\"\",R131/R130-1))","v":""},""]
[null,null,null,2016,null,null,2.1345883693305145E-2,null,null,null,2016,{"$f":"IF(K132=\"Forecast\",\"\",IF(L131=0,\"\",L132/L131-1))","v":""},"",null,null,null,2016,{"$f":"IF(Q132=\"Forecast\",\"\",IF(R131=0,\"\",R132/R131-1))","v":""},""]
[null,null,null,2017,null,null,0.23116720015551162,null,{"$f":"IF(I134=0,\"\",G133/I134-1)","v":0.33382207187189317},null,2017,{"$f":"IF(K133=\"Forecast\",\"\",IF(L132=0,\"\",L133/L132-1))","v":""},"",null,{"$f":"IF(O134=0,\"\",M133/O134-1)","v":""},null,2017,{"$f":"IF(Q133=\"Forecast\",\"\",IF(R132=0,\"\",R133/R132-1))","v":""},"",null,{"$f":"IF(U134=0,\"\",S133/U134-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G127=0,\"\",(G133/G127)^(1/($D133-$D127-1))-1)","v":8.553425634926648E-2},null,{"$f":"IF(I134=0,\"\",(G133/I134)^(1/(TestYear-RebaseYear-1))-1)","v":0.10077688146147468},null,"Geometric Mean",null,{"$f":"IF(M127=0,\"\",GEOMEAN(M137:M142))","v":""},null,{"$f":"IF(O134=0,\"\",(M133/O134)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",null,{"$f":"IF(S127=\"\",\"\",IF(S127=0,\"\",(S133/S127)^(1/(Q142-Q136-1)-1)))","v":""},null,{"$f":"IF(U134=0,\"\",(S133/U134)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[null,3,"Customer Class:","GS > 50  - 999 kW",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
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[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2017 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized",null,null,{"$f":"L148","v":"Actual (Weather actual)"},{"$f":"M148","v":"Weather-normalized"},null,{"$f":"O148","v":"Weather-normalized"}]
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[null,null,"Historical",2013,null,"Actual",511.58333333333331,"Board-approved",514.84096429896726,null,"Actual",285068374.38,null,"Board-approved",288398369.19726437,null,"Actual",557227.64172666555,0,"Board-approved",560169.81785814534]
[null,null,"Historical",2014,null,"Actual",495.30155436197919,"",null,null,"Actual",280037460.24000001,null,"",null,null,"Actual",565387.80824285757,0,"",""]
[null,null,"Historical",2015,null,"Actual",471.62621294458705,"",null,null,"Actual",266548347.92000005,null,"",null,null,"Actual",565168.6454317536,0,"",""]
[null,null,"Bridge Year",2016,null,"Forecast",469.36221429199765,"",null,null,"Forecast",null,266601417.53053555,"",null,null,"Forecast",0,568007.84002752847,"",""]
[null,null,"Test Year",{"$f":"TestYear","v":2017},null,"Forecast",467.10908375860572,"",null,null,"Forecast",null,264244674.07346129,"",null,null,"Forecast",0,565702.2808188817,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I149:I154)","v":514.84096429896726},null,null,null,null,null,{"$f":"SUM(O149:O154)","v":288398369.19726437},null,null,null,null,null,{"$f":"SUM(U149:U154)","v":560169.81785814534}]
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[null,null,null,{"$f":"D149","v":2011},null,null,null,null,null,null,{"$f":"D158","v":2011},null,null,null,null,null,{"$f":"K158","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G149=0,\"\",G150/G149-1)","v":1.5323776569451386E-2},null,null,null,{"$f":"D159","v":2012},{"$f":"IF(L149=0,\"\",L150/L149-1)","v":-1.7502460310472978E-2},"",null,null,null,{"$f":"K159","v":2012},{"$f":"IF(R149=\"\",\"\",IF(R149=0,\"\",R150/R149-1))","v":-3.2330806819905855E-2},""]
[null,null,null,2013,null,null,-3.7325543654658233E-3,null,null,null,2013,5.6200100800145592E-3,"",null,null,null,2013,9.3876041884752848E-3,""]
[null,null,null,2014,null,null,-3.1826249821835684E-2,null,null,null,2014,-1.7648096359134224E-2,"",null,null,null,2014,1.4644224200555334E-2,""]
[null,null,null,2015,null,null,-4.7799852855074154E-2,null,null,null,2015,-4.8168956783279704E-2,"",null,null,null,2015,-3.8763271494146601E-4,""]
[null,null,null,2016,null,null,-4.800408862887795E-3,null,null,null,2016,{"$f":"IF(K154=\"Forecast\",\"\",IF(L153=0,\"\",L154/L153-1))","v":""},{"$f":"IF(M153=0,\"\",M154/M153-1)","v":""},null,null,null,2016,{"$f":"IF(Q154=\"Forecast\",\"\",IF(R153=0,\"\",R154/R153-1))","v":""},{"$f":"IF(S153=\"\",\"\",IF(S153=0,\"\",S154/S153-1))","v":""}]
[null,null,null,2017,null,null,-4.800408862887795E-3,null,{"$f":"IF(I156=0,\"\",G155/I156-1)","v":-9.2711893284085578E-2},null,2017,{"$f":"IF(K155=\"Forecast\",\"\",IF(L154=0,\"\",L155/L154-1))","v":""},{"$f":"IF(M154=0,\"\",M155/M154-1)","v":-8.8399509608920734E-3},null,{"$f":"IF(O156=0,\"\",M155/O156-1)","v":-8.3751150157447496E-2},null,2017,{"$f":"IF(Q155=\"Forecast\",\"\",IF(R154=0,\"\",R155/R154-1))","v":""},{"$f":"IF(S154=\"\",\"\",IF(S154=0,\"\",S155/S154-1))","v":-4.0590270876103007E-3},null,{"$f":"IF(U156=0,\"\",S155/U156-1)","v":9.8764031626876747E-3}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G149=0,\"\",(G155/G149)^(1/($D155-$D149-1))-1)","v":-1.5770258766435452E-2},null,{"$f":"IF(I156=0,\"\",(G155/I156)^(1/(TestYear-RebaseYear-1))-1)","v":-3.1911474356692393E-2},null,"Geometric Mean",null,{"$f":"IF(M149=0,\"\",(M155/M149)^(1/(K164-K158-1)-1))","v":""},null,{"$f":"IF(O156=0,\"\",(M155/O156)^(1/(TestYear-RebaseYear-1))-1)","v":-2.8734831925032678E-2},null,"Geometric Mean",null,{"$f":"IF(S149=\"\",\"\",IF(S149=0,\"\",(S155/S149)^(1/(Q164-Q158-1)-1)))","v":""},null,{"$f":"IF(U156=0,\"\",(S155/U156)^(1/(TestYear-RebaseYear-1))-1)","v":3.2813553177368782E-3}]
[]
[]
[null,null,null,"Calendar Year",null,"Revenues",null,null,null,null,{"$f":"IF(ISBLANK(N145),\"\",CONCATENATE(\"Demand (\",N145,\")\"))","v":"Demand (kW)"},null,null,null,null,null,{"$f":"CONCATENATE(\"Demand (\",N145,\") per \",LEFT(F147,LEN(F147)-1))","v":"Demand (kW) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2017 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,{"$f":"M169","v":"Weather-normalized"},null,null,{"$f":"L169","v":"Actual (Weather actual)"},{"$f":"M169","v":"Weather-normalized"},null,{"$f":"O169","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D171-1","v":2011},null,{"$f":"F149","v":"Actual"},2462351,{"$f":"IF(D170=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"K149","v":"Actual"},732497.42999999993,null,{"$f":"N149","v":""},null,null,{"$f":"K170","v":"Actual"},{"$f":"IF(G170=0,\"\",L170/G170)","v":0.29747888501679898},{"$f":"IF(G170=0,\"\",M170/G170)","v":0},{"$f":"N170","v":""},{"$f":"IF(T170=\"\",\"\",IF(I170=0,\"\",O170/I170))","v":""}]
[null,null,"Historical",2012,null,"Actual",2391885,"",null,null,"Actual",734173.25,null,"",null,null,{"$f":"K171","v":"Actual"},{"$f":"IF(G171=0,\"\",L171/G171)","v":0.30694337311367392},{"$f":"IF(G171=0,\"\",M171/G171)","v":0},{"$f":"N171","v":""},{"$f":"IF(T171=\"\",\"\",IF(I171=0,\"\",O171/I171))","v":""}]
[null,null,"Historical",2013,null,"Actual",2756484.6999999997,"Board-approved",3083973,null,"Actual",722899.29,null,"Board-approved",783588.88270761597,null,"Actual",0.2622540549563,0,"Board-approved",0.25408422275668952]
[null,null,"Historical",2014,null,"Actual",2903420.02,"",null,null,"Actual",690826.75000000012,null,"",null,null,"Actual",0.23793551922949133,0,"",""]
[null,null,"Historical",2015,null,"Actual",2815103.84,"",null,null,"Actual",668162.78,null,"",null,null,"Actual",0.23734924818972222,0,"",""]
[null,null,"Bridge Year (Forecast)",2016,null,"Forecast",2865206,"",null,null,"Forecast",null,666275.4416906581,"",null,null,"Forecast",0,0.23254015302587602,"",""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2017},null,"Forecast",3400687.566304367,"",null,null,"Forecast",null,660385.59945966594,"",null,null,"Forecast",0,0.19419178815574861,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I170:I175)","v":3083973},null,null,null,null,null,{"$f":"SUM(O170:O175)","v":783588.88270761597},null,null,null,null,null,{"$f":"SUM(U170:U175)","v":0.25408422275668952}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I157","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"I178","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O178","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D170","v":2011},null,null,null,null,null,null,{"$f":"D179","v":2011},null,null,null,null,null,{"$f":"K179","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G170=0,\"\",G171/G170-1)","v":-2.8617366086313489E-2},null,null,null,{"$f":"D180","v":2012},{"$f":"IF(L170=0,\"\",L171/L170-1)","v":2.2878169005999816E-3},"",null,null,null,{"$f":"K180","v":2012},{"$f":"IF(R170=\"\",\"\",IF(R170=0,\"\",R171/R170-1))","v":3.1815663475881495E-2},""]
[null,null,null,2013,null,null,0.1524319522050599,null,null,null,2013,-1.5355993970088022E-2,"",null,null,null,2013,-0.14559466687304434,""]
[null,null,null,2014,null,null,5.3305327615277731E-2,null,null,null,2014,-4.4366539632373803E-2,"",null,null,null,2014,-9.2728921697172284E-2,""]
[null,null,null,2015,null,null,-3.0417982720943093E-2,null,null,null,2015,-3.2807024337143997E-2,"",null,null,null,2015,-2.4639912597649305E-3,""]
[null,null,null,2016,null,null,1.7797624118902844E-2,null,null,null,2016,{"$f":"IF(K175=\"Forecast\",\"\",IF(L174=0,\"\",L175/L174-1))","v":""},{"$f":"IF(M174=0,\"\",M175/M174-1)","v":""},null,null,null,2016,{"$f":"IF(Q175=\"Forecast\",\"\",IF(R174=0,\"\",R175/R174-1))","v":""},{"$f":"IF(S174=\"\",\"\",IF(S174=0,\"\",S175/S174-1))","v":""}]
[null,null,null,2017,null,null,0.18689112276896225,null,{"$f":"IF(I177=0,\"\",G176/I177-1)","v":0.10269693227027821},null,2017,{"$f":"IF(K176=\"Forecast\",\"\",IF(L175=0,\"\",L176/L175-1))","v":""},{"$f":"IF(M175=0,\"\",M176/M175-1)","v":-8.8399509608920734E-3},null,{"$f":"IF(O177=0,\"\",M176/O177-1)","v":-0.15722949363731775},null,2017,{"$f":"IF(Q176=\"Forecast\",\"\",IF(R175=0,\"\",R176/R175-1))","v":""},{"$f":"IF(S175=\"\",\"\",IF(S175=0,\"\",S176/S175-1))","v":-0.16491072346486402},null,{"$f":"IF(U177=0,\"\",S176/U177-1)","v":-0.23571882563638658}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G170=0,\"\",(G176/G170)^(1/($D176-$D170-1))-1)","v":6.6702602472813233E-2},null,{"$f":"IF(I177=0,\"\",(G176/I177)^(1/(TestYear-RebaseYear-1))-1)","v":3.3123060131438953E-2},null,"Geometric Mean",null,{"$f":"IF(M170=0,\"\",GEOMEAN(M180:M185))","v":""},null,{"$f":"IF(O177=0,\"\",(M176/O177)^(1/(TestYear-RebaseYear-1))-1)","v":-5.5425008875754078E-2},null,"Geometric Mean",null,{"$f":"IF(S170=\"\",\"\",IF(S170=0,\"\",(S176/S170)^(1/(Q185-Q179-1)-1)))","v":""},null,{"$f":"IF(U177=0,\"\",(S176/U177)^(1/(TestYear-RebaseYear-1))-1)","v":-8.57091206500874E-2}]
[]
[null,4,"Customer Class:","General Service > 1000 kW",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F190,LEN(F190)-1))","v":"Consumption (kWh) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2017 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized",null,null,{"$f":"L191","v":"Actual (Weather actual)"},{"$f":"M191","v":"Weather-normalized"},null,{"$f":"O191","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D193-1","v":2011},null,{"$f":"F149","v":"Actual"},17.916666666666668,{"$f":"IF(D192=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"F192","v":"Actual"},158154293.34,null,{"$f":"H192","v":""},null,null,{"$f":"K192","v":"Actual"},{"$f":"IF(G192=0,\"\",L192/G192)","v":8827216.372465115},{"$f":"IF(G192=0,\"\",M192/G192)","v":0},{"$f":"N192","v":""},{"$f":"IF(T192=\"\",\"\",IF(I192=0,\"\",O192/I192))","v":""}]
[null,null,"Historical",2012,null,{"$f":"F150","v":"Actual"},18.416666666666668,"",null,null,{"$f":"F193","v":"Actual"},161345729.31,null,{"$f":"H193","v":""},null,null,{"$f":"K193","v":"Actual"},{"$f":"IF(G193=0,\"\",L193/G193)","v":8760854.0801809952},{"$f":"IF(G193=0,\"\",M193/G193)","v":0},{"$f":"N193","v":""},{"$f":"IF(T193=\"\",\"\",IF(I193=0,\"\",O193/I193))","v":""}]
[null,null,"Historical",2013,null,"Actual",20.083333333333332,"Board-approved",19.000000000000004,null,"Actual",158062714.38999999,null,"Board-approved",183532884.44497463,null,"Actual",7870342.6252282159,0,"Board-approved",9659625.4971039258]
[null,null,"Historical",2014,null,"Actual",19.762959798177082,"",null,null,"Actual",162775283.13,null,"",null,null,"Actual",8236381.8371484131,0,"",""]
[null,null,"Historical",2015,null,"Actual",20.903750717639923,"",null,null,"Actual",161772954.38999999,null,"",null,null,"Actual",7738943.9137104526,0,"",""]
[null,null,"Bridge Year",2016,null,"Forecast",20.903750717639923,"",null,null,"Forecast",null,140313695.38999999,"",null,null,"Forecast",0,6712369.3391346419,"",""]
[null,null,"Test Year",{"$f":"TestYear","v":2017},null,"Forecast",20.903750717639923,"",null,null,"Forecast",null,133371195.38999999,"",null,null,"Forecast",0,6380251.9074939424,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I192:I197)","v":19.000000000000004},null,null,null,null,null,{"$f":"SUM(O192:O197)","v":183532884.44497463},null,null,null,null,null,{"$f":"SUM(U192:U197)","v":9659625.4971039258}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,"Test Year Versus Board-approved",null,"Year","Year-over-year",null,null,{"$f":"I200","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O200","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D192","v":2011},null,null,null,null,null,null,{"$f":"D201","v":2011},null,null,null,null,null,{"$f":"K201","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G192=0,\"\",G193/G192-1)","v":2.7906976744185963E-2},null,null,null,{"$f":"D202","v":2012},{"$f":"IF(L192=0,\"\",L193/L192-1)","v":2.0179255982251787E-2},"",null,null,null,{"$f":"K202","v":2012},{"$f":"IF(R192=\"\",\"\",IF(R192=0,\"\",R193/R192-1))","v":-7.5179183883069545E-3},""]
[null,null,null,2013,null,null,9.0497737556560987E-2,null,null,null,2013,-2.0347702626155262E-2,"",null,null,null,2013,-0.10164664846630822,""]
[null,null,null,2014,null,null,-1.5952209219398328E-2,null,null,null,2014,2.9814550244736004E-2,"",null,null,null,2014,4.650867558762517E-2,""]
[null,null,null,2015,null,null,5.7723687702287751E-2,null,null,null,2015,-6.1577453328679477E-3,"",null,null,null,2015,-6.0395199405930189E-2,""]
[null,null,null,2016,null,null,0,null,null,null,2016,{"$f":"IF(K197=\"Forecast\",\"\",IF(L196=0,\"\",L197/L196-1))","v":""},{"$f":"IF(M196=0,\"\",M197/M196-1)","v":""},null,null,null,2016,{"$f":"IF(Q197=\"Forecast\",\"\",IF(R196=0,\"\",R197/R196-1))","v":""},{"$f":"IF(S196=\"\",\"\",IF(S196=0,\"\",S197/S196-1))","v":""}]
[null,null,null,2017,null,null,0,null,{"$f":"IF(I199=0,\"\",G198/I199-1)","v":0.10019740619157469},null,2017,{"$f":"IF(K198=\"Forecast\",\"\",IF(L197=0,\"\",L198/L197-1))","v":""},{"$f":"IF(M197=0,\"\",M198/M197-1)","v":-4.9478420340248408E-2},null,{"$f":"IF(O199=0,\"\",M198/O199-1)","v":-0.27331172398161552},null,2017,{"$f":"IF(Q198=\"Forecast\",\"\",IF(R197=0,\"\",R198/R197-1))","v":""},{"$f":"IF(S197=\"\",\"\",IF(S197=0,\"\",S198/S197-1))","v":-4.9478420340248408E-2},null,{"$f":"IF(U199=0,\"\",S198/U199-1)","v":-0.3394928292606354}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G170=0,\"\",(G176/G170)^(1/($D176-$D170-1))-1)","v":6.6702602472813233E-2},null,{"$f":"IF(I199=0,\"\",(G198/I199)^(1/(TestYear-RebaseYear-1))-1)","v":3.2341862819217138E-2},null,"Geometric Mean",null,{"$f":"IF(M192=0,\"\",(M198/M192)^(1/(K207-K201-1)-1))","v":""},null,{"$f":"IF(O199=0,\"\",(M198/O199)^(1/(TestYear-RebaseYear-1))-1)","v":-0.10095233409733928},null,"Geometric Mean",null,{"$f":"IF(S192=\"\",\"\",IF(S192=0,\"\",(S198/S192)^(1/(Q207-Q201-1)-1)))","v":""},null,{"$f":"IF(U199=0,\"\",(S198/U199)^(1/(TestYear-RebaseYear-1))-1)","v":-0.12911827149249178}]
[]
[]
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[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2017 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,{"$f":"M212","v":"Weather-normalized"},null,null,{"$f":"L212","v":"Actual (Weather actual)"},{"$f":"M212","v":"Weather-normalized"},null,{"$f":"O212","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D214-1","v":2011},null,{"$f":"F192","v":"Actual"},1322661,{"$f":"IF(D213=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"K192","v":"Actual"},446718.99800000002,null,{"$f":"N192","v":""},null,null,{"$f":"K213","v":"Actual"},{"$f":"IF(G213=0,\"\",L213/G213)","v":0.33774262490539908},{"$f":"IF(G213=0,\"\",M213/G213)","v":0},{"$f":"N213","v":""},{"$f":"IF(T213=\"\",\"\",IF(I213=0,\"\",O213/I213))","v":""}]
[null,null,"Historical",2012,null,"Actual",1420705,"",null,null,"Actual",455363.42530000012,null,"",null,null,{"$f":"K214","v":"Actual"},{"$f":"IF(G214=0,\"\",L214/G214)","v":0.32051933744162237},{"$f":"IF(G214=0,\"\",M214/G214)","v":0},{"$f":"N214","v":""},{"$f":"IF(T214=\"\",\"\",IF(I214=0,\"\",O214/I214))","v":""}]
[null,null,"Historical",2013,null,"Actual",1485927.19,"Board-approved",1563699,null,"Actual",450516.03079999995,null,"Board-approved",568916.77287365973,null,"Actual",0.30318849660460145,0,"Board-approved",0.36382754793196115]
[null,null,"Historical",2014,null,"Actual",1548554.02,"",null,null,"Actual",448318.72049999994,null,"",null,null,"Actual",0.28950796337088708,0,"",""]
[null,null,"Historical",2015,null,"Actual",1625551.36,"",null,null,"Actual",461433.71559999994,null,"",null,null,"Actual",0.2838628953563177,0,"",""]
[null,null,"Bridge Year (Forecast)",2016,null,"Forecast",1642678,"",null,null,"Forecast",null,398232.75570876617,"",null,null,"Forecast",0,0.24242898225261808,"",""]
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[null,null,null,null,null,null,null,null,{"$f":"SUM(I213:I218)","v":1563699},null,null,null,null,null,{"$f":"SUM(O213:O218)","v":568916.77287365973},null,null,null,null,null,{"$f":"SUM(U213:U218)","v":0.36382754793196115}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I200","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"I221","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O221","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D213","v":2011},null,null,null,null,null,null,{"$f":"D222","v":2011},null,null,null,null,null,{"$f":"K222","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G213=0,\"\",G214/G213-1)","v":7.4126325642020152E-2},null,null,null,{"$f":"D223","v":2012},{"$f":"IF(L213=0,\"\",L214/L213-1)","v":1.9350928298778269E-2},"",null,null,null,{"$f":"K223","v":2012},{"$f":"IF(R213=\"\",\"\",IF(R213=0,\"\",R214/R213-1))","v":-5.0995302913278806E-2},""]
[null,null,null,2013,null,null,4.590832720374749E-2,null,null,null,2013,-1.0645111641995886E-2,"",null,null,null,2013,-5.4071123993189474E-2,""]
[null,null,null,2014,null,null,4.2146634385228587E-2,null,null,null,2014,-4.8773187850789101E-3,"",null,null,null,2014,-4.5122204130177201E-2,""]
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[null,null,null,2016,null,null,1.0535895955941843E-2,null,null,null,2016,{"$f":"IF(K218=\"Forecast\",\"\",IF(L217=0,\"\",L218/L217-1))","v":""},{"$f":"IF(M217=0,\"\",M218/M217-1)","v":""},null,null,null,2016,{"$f":"IF(Q218=\"Forecast\",\"\",IF(R217=0,\"\",R218/R217-1))","v":""},{"$f":"IF(S217=\"\",\"\",IF(S217=0,\"\",S218/S217-1))","v":""}]
[null,null,null,2017,null,null,1.1996336074990177E-2,null,{"$f":"IF(I220=0,\"\",G219/I220-1)","v":6.311004697898559E-2},null,2017,{"$f":"IF(K219=\"Forecast\",\"\",IF(L218=0,\"\",L219/L218-1))","v":""},{"$f":"IF(M218=0,\"\",M219/M218-1)","v":-4.9478420340248519E-2},null,{"$f":"IF(O220=0,\"\",M219/O220-1)","v":-0.33464990649412119},null,2017,{"$f":"IF(Q219=\"Forecast\",\"\",IF(R218=0,\"\",R219/R218-1))","v":""},{"$f":"IF(S218=\"\",\"\",IF(S218=0,\"\",S219/S218-1))","v":-6.0746026664155184E-2},null,{"$f":"IF(U220=0,\"\",S219/U220-1)","v":-0.37414748793261021}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G213=0,\"\",(G219/G213)^(1/($D219-$D213-1))-1)","v":4.6782772415898455E-2},null,{"$f":"IF(I220=0,\"\",(G219/I220)^(1/(TestYear-RebaseYear-1))-1)","v":2.0609032339065081E-2},null,"Geometric Mean",null,{"$f":"IF(M213=0,\"\",GEOMEAN(M223:M228))","v":""},null,{"$f":"IF(O220=0,\"\",(M219/O220)^(1/(TestYear-RebaseYear-1))-1)","v":-0.12699498053483815},null,"Geometric Mean",null,{"$f":"IF(S213=\"\",\"\",IF(S213=0,\"\",(S219/S213)^(1/(Q228-Q222-1)-1)))","v":""},null,{"$f":"IF(U220=0,\"\",(S219/U220)^(1/(TestYear-RebaseYear-1))-1)","v":-0.14462346324294173}]
[]
[null,5,"Customer Class:","Large User",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
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[null,null,"Historical",2014,null,"Actual",1,"",null,null,"Actual",30389664.039999999,null,"",null,null,"Actual",30389664.039999999,0,"",""]
[null,null,"Historical",2015,null,"Actual",1,"",null,null,"Actual",36734784.189999998,null,"",null,null,"Actual",36734784.189999998,0,"",""]
[null,null,"Bridge Year",2016,null,"Forecast",1,"",null,null,"Forecast",null,36734784.189999998,"",null,null,"Forecast",0,36734784.189999998,"",""]
[null,null,"Test Year",{"$f":"TestYear","v":2017},null,"Forecast",1,"",null,null,"Forecast",null,36734784.189999998,"",null,null,"Forecast",0,36734784.189999998,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I235:I240)","v":0},null,null,null,null,null,{"$f":"SUM(O235:O240)","v":0},null,null,null,null,null,{"$f":"SUM(U235:U240)","v":0}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,"Test Year Versus Board-approved",null,"Year","Year-over-year",null,null,{"$f":"I243","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O243","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D235","v":2011},null,null,null,null,null,null,{"$f":"D244","v":2011},null,null,null,null,null,{"$f":"K244","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G235=0,\"\",G236/G235-1)","v":0},null,null,null,{"$f":"D245","v":2012},{"$f":"IF(L235=0,\"\",L236/L235-1)","v":8.6402104893281262E-2},"",null,null,null,{"$f":"K245","v":2012},{"$f":"IF(R235=\"\",\"\",IF(R235=0,\"\",R236/R235-1))","v":8.6402104893281262E-2},""]
[null,null,null,2013,null,null,0,null,null,null,2013,0.1009403665876909,"",null,null,null,2013,0.1009403665876909,""]
[null,null,null,2014,null,null,0,null,null,null,2014,1.5354168373267418E-2,"",null,null,null,2014,1.5354168373267418E-2,""]
[null,null,null,2015,null,null,0,null,null,null,2015,0.20879204658690265,"",null,null,null,2015,0.20879204658690265,""]
[null,null,null,2016,null,null,0,null,null,null,2016,{"$f":"IF(K240=\"Forecast\",\"\",IF(L239=0,\"\",L240/L239-1))","v":""},{"$f":"IF(M239=0,\"\",M240/M239-1)","v":""},null,null,null,2016,{"$f":"IF(Q240=\"Forecast\",\"\",IF(R239=0,\"\",R240/R239-1))","v":""},{"$f":"IF(S239=\"\",\"\",IF(S239=0,\"\",S240/S239-1))","v":""}]
[null,null,null,2017,null,null,0,null,{"$f":"IF(I242=0,\"\",G241/I242-1)","v":""},null,2017,{"$f":"IF(K241=\"Forecast\",\"\",IF(L240=0,\"\",L241/L240-1))","v":""},{"$f":"IF(M240=0,\"\",M241/M240-1)","v":0},null,{"$f":"IF(O242=0,\"\",M241/O242-1)","v":""},null,2017,{"$f":"IF(Q241=\"Forecast\",\"\",IF(R240=0,\"\",R241/R240-1))","v":""},{"$f":"IF(S240=\"\",\"\",IF(S240=0,\"\",S241/S240-1))","v":0},null,{"$f":"IF(U242=0,\"\",S241/U242-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G213=0,\"\",(G219/G213)^(1/($D219-$D213-1))-1)","v":4.6782772415898455E-2},null,{"$f":"IF(I242=0,\"\",(G241/I242)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",null,{"$f":"IF(M235=0,\"\",(M241/M235)^(1/(K250-K244-1)-1))","v":""},null,{"$f":"IF(O242=0,\"\",(M241/O242)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",null,{"$f":"IF(S235=\"\",\"\",IF(S235=0,\"\",(S241/S235)^(1/(Q250-Q244-1)-1)))","v":""},null,{"$f":"IF(U242=0,\"\",(S241/U242)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[]
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[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2017 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,{"$f":"M255","v":"Weather-normalized"},null,null,{"$f":"L255","v":"Actual (Weather actual)"},{"$f":"M255","v":"Weather-normalized"},null,{"$f":"O255","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D257-1","v":2011},null,{"$f":"F235","v":"Actual"},0,{"$f":"IF(D256=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"K235","v":"Actual"},25023839.670000002,null,{"$f":"N235","v":""},null,null,{"$f":"K256","v":"Actual"},{"$f":"IF(G256=0,\"\",L256/G256)","v":""},{"$f":"IF(G256=0,\"\",M256/G256)","v":""},{"$f":"N256","v":""},{"$f":"IF(T256=\"\",\"\",IF(I256=0,\"\",O256/I256))","v":""}]
[null,null,"Historical",2012,null,"Actual",0,"",null,null,"Actual",27185952.089999996,null,"",null,null,{"$f":"K257","v":"Actual"},{"$f":"IF(G257=0,\"\",L257/G257)","v":""},{"$f":"IF(G257=0,\"\",M257/G257)","v":""},{"$f":"N257","v":""},{"$f":"IF(T257=\"\",\"\",IF(I257=0,\"\",O257/I257))","v":""}]
[null,null,"Historical",2013,null,"Actual",0,"Board-approved",{"$f":"0","v":0},null,"Actual",29930112.059999999,null,"Board-approved",0,null,"Actual","","","Board-approved",""]
[null,null,"Historical",2014,null,"Actual",0,"",null,null,"Actual",30389664.039999999,null,"",null,null,"Actual","","","",""]
[null,null,"Historical",2015,null,"Actual",0,"",null,null,"Actual",36734784.189999998,null,"",null,null,"Actual","","","",""]
[null,null,"Bridge Year (Forecast)",2016,null,"Forecast",0,"",null,null,"Forecast",null,36734784.189999998,"",null,null,"Forecast","","","",""]
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[null,null,null,null,null,null,null,null,{"$f":"SUM(I256:I261)","v":0},null,null,null,null,null,{"$f":"SUM(O256:O261)","v":0},null,null,null,null,null,{"$f":"SUM(U256:U261)","v":0}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I243","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"I264","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O264","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D256","v":2011},null,null,null,null,null,null,{"$f":"D265","v":2011},null,null,null,null,null,{"$f":"K265","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G256=0,\"\",G257/G256-1)","v":""},null,null,null,{"$f":"D266","v":2012},{"$f":"IF(L256=0,\"\",L257/L256-1)","v":8.6402104893281262E-2},"",null,null,null,{"$f":"K266","v":2012},{"$f":"IF(R256=\"\",\"\",IF(R256=0,\"\",R257/R256-1))","v":""},""]
[null,null,null,2013,null,null,"",null,null,null,2013,0.1009403665876909,"",null,null,null,2013,"",""]
[null,null,null,2014,null,null,"",null,null,null,2014,1.5354168373267418E-2,"",null,null,null,2014,"",""]
[null,null,null,2015,null,null,"",null,null,null,2015,0.20879204658690265,"",null,null,null,2015,"",""]
[null,null,null,2016,null,null,"",null,null,null,2016,{"$f":"IF(K261=\"Forecast\",\"\",IF(L260=0,\"\",L261/L260-1))","v":""},{"$f":"IF(M260=0,\"\",M261/M260-1)","v":""},null,null,null,2016,{"$f":"IF(Q261=\"Forecast\",\"\",IF(R260=0,\"\",R261/R260-1))","v":""},{"$f":"IF(S260=\"\",\"\",IF(S260=0,\"\",S261/S260-1))","v":""}]
[null,null,null,2017,null,null,"",null,{"$f":"IF(I263=0,\"\",G262/I263-1)","v":""},null,2017,{"$f":"IF(K262=\"Forecast\",\"\",IF(L261=0,\"\",L262/L261-1))","v":""},{"$f":"IF(M261=0,\"\",M262/M261-1)","v":0},null,{"$f":"IF(O263=0,\"\",M262/O263-1)","v":""},null,2017,{"$f":"IF(Q262=\"Forecast\",\"\",IF(R261=0,\"\",R262/R261-1))","v":""},{"$f":"IF(S261=\"\",\"\",IF(S261=0,\"\",S262/S261-1))","v":""},null,{"$f":"IF(U263=0,\"\",S262/U263-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G256=0,\"\",(G262/G256)^(1/($D262-$D256-1))-1)","v":""},null,{"$f":"IF(I263=0,\"\",(G262/I263)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",null,{"$f":"IF(M256=0,\"\",GEOMEAN(M266:M271))","v":""},null,{"$f":"IF(O263=0,\"\",(M262/O263)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",null,{"$f":"IF(S256=\"\",\"\",IF(S256=0,\"\",(S262/S256)^(1/(Q271-Q265-1)-1)))","v":""},null,{"$f":"IF(U263=0,\"\",(S262/U263)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[null,{"$f":"B231+1","v":6},"Customer Class:","Street Lights",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F276,LEN(F276)-1))","v":"Consumption (kWh) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2017 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized",null,null,{"$f":"L277","v":"Actual (Weather actual)"},{"$f":"M277","v":"Weather-normalized"},null,{"$f":"O277","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D279-1","v":2011},null,{"$f":"F235","v":"Actual"},13090.833333333334,{"$f":"IF(D278=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"F278","v":"Actual"},11244632.459999999,null,{"$f":"H278","v":""},null,null,{"$f":"K278","v":"Actual"},{"$f":"IF(G278=0,\"\",L278/G278)","v":858.96995047425037},{"$f":"IF(G278=0,\"\",M278/G278)","v":0},{"$f":"N278","v":""},{"$f":"IF(T278=\"\",\"\",IF(I278=0,\"\",O278/I278))","v":""}]
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[null,null,"Historical",2013,null,"Actual",13095.333333333334,"Board-approved",13216.809308754411,null,"Actual",10555413.669999998,null,"Board-approved",11183615.245140083,null,"Actual",806.04390902611601,0,"Board-approved",846.16604385238406]
[null,null,"Historical",2014,null,"Actual",13148.318033854166,"",null,null,"Actual",10310975.15,null,"",null,null,"Actual",784.20487878764402,0,"",""]
[null,null,"Historical",2015,null,"Actual",13197.213741430789,"",null,null,"Actual",9533360.5500000007,null,"",null,null,"Actual",722.37676351875405,0,"",""]
[null,null,"Bridge Year",2016,null,"Forecast",13223.610671331198,"",null,null,"Forecast",null,8761929.0787882898,"",null,null,"Forecast",0,662.59732659735369,"",""]
[null,null,"Test Year",{"$f":"TestYear","v":2017},null,"Forecast",13250.060400096718,"",null,null,"Forecast",null,8166035.7482498735,"",null,null,"Forecast",0,616.30177536324788,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I278:I283)","v":13216.809308754411},null,null,null,null,null,{"$f":"SUM(O278:O283)","v":11183615.245140083},null,null,null,null,null,{"$f":"SUM(U278:U283)","v":846.16604385238406}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,"Test Year Versus Board-approved",null,"Year","Year-over-year",null,null,{"$f":"I286","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O286","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D278","v":2011},null,null,null,null,null,null,{"$f":"D287","v":2011},null,null,null,null,null,{"$f":"K287","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G278=0,\"\",G279/G278-1)","v":6.2066331402381714E-3},null,null,null,{"$f":"D288","v":2012},{"$f":"IF(L278=0,\"\",L279/L278-1)","v":-1.6180230936600815E-2},"",null,null,null,{"$f":"K288","v":2012},{"$f":"IF(R278=\"\",\"\",IF(R278=0,\"\",R279/R278-1))","v":-2.2248774098191482E-2},""]
[null,null,null,2013,null,null,-5.8267168569892114E-3,null,null,null,2013,-4.5854847382346797E-2,"",null,null,null,2013,-4.0262730053267304E-2,""]
[null,null,null,2014,null,null,4.0460749774091642E-3,null,null,null,2014,-2.31576447538695E-2,"",null,null,null,2014,-2.7094094991498063E-2,""]
[null,null,null,2015,null,null,3.718780413641154E-3,null,null,null,2015,-7.5416203481006305E-2,"",null,null,null,2015,-7.8841788595442441E-2,""]
[null,null,null,2016,null,null,2.0001896171113476E-3,null,null,null,2016,{"$f":"IF(K283=\"Forecast\",\"\",IF(L282=0,\"\",L283/L282-1))","v":""},{"$f":"IF(M282=0,\"\",M283/M282-1)","v":""},null,null,null,2016,{"$f":"IF(Q283=\"Forecast\",\"\",IF(R282=0,\"\",R283/R282-1))","v":""},{"$f":"IF(S282=\"\",\"\",IF(S282=0,\"\",S283/S282-1))","v":""}]
[null,null,null,2017,null,null,2.0001896171113476E-3,null,{"$f":"IF(I285=0,\"\",G284/I285-1)","v":2.5158183465869843E-3},null,2017,{"$f":"IF(K284=\"Forecast\",\"\",IF(L283=0,\"\",L284/L283-1))","v":""},{"$f":"IF(M283=0,\"\",M284/M283-1)","v":-6.8009376152223355E-2},null,{"$f":"IF(O285=0,\"\",M284/O285-1)","v":-0.26982146924283001},null,2017,{"$f":"IF(Q284=\"Forecast\",\"\",IF(R283=0,\"\",R284/R283-1))","v":""},{"$f":"IF(S283=\"\",\"\",IF(S283=0,\"\",S284/S283-1))","v":-6.9869812895032468E-2},null,{"$f":"IF(U285=0,\"\",S284/U285-1)","v":-0.27165385583498625}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G278=0,\"\",(G284/G278)^(1/($D284-$D278-1))-1)","v":2.4208998964618811E-3},null,{"$f":"IF(I285=0,\"\",(G284/I285)^(1/(TestYear-RebaseYear-1))-1)","v":8.3790383659687606E-4},null,"Geometric Mean",null,{"$f":"IF(M278=0,\"\",(M284/M278)^(1/(K293-K287-1)-1))","v":""},null,{"$f":"IF(O285=0,\"\",(M284/O285)^(1/(TestYear-RebaseYear-1))-1)","v":-9.9515269036959619E-2},null,"Geometric Mean",null,{"$f":"IF(S278=\"\",\"\",IF(S278=0,\"\",(S284/S278)^(1/(Q293-Q287-1)-1)))","v":""},null,{"$f":"IF(U285=0,\"\",(S284/U285)^(1/(TestYear-RebaseYear-1))-1)","v":-0.1002691569622457}]
[]
[]
[null,null,null,"Calendar Year",null,"Revenues",null,null,null,null,{"$f":"IF(ISBLANK(N274),\"\",CONCATENATE(\"Demand (\",N274,\")\"))","v":"Demand (kW)"},null,null,null,null,null,{"$f":"CONCATENATE(\"Demand (\",N274,\") per \",LEFT(F276,LEN(F276)-1))","v":"Demand (kW) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2017 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,{"$f":"M298","v":"Weather-normalized"},null,null,{"$f":"L298","v":"Actual (Weather actual)"},{"$f":"M298","v":"Weather-normalized"},null,{"$f":"O298","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D300-1","v":2011},null,{"$f":"F278","v":"Actual"},719257,{"$f":"IF(D299=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"K278","v":"Actual"},31849.550000000003,null,{"$f":"N278","v":""},null,null,{"$f":"K299","v":"Actual"},{"$f":"IF(G299=0,\"\",L299/G299)","v":4.4281181830694738E-2},{"$f":"IF(G299=0,\"\",M299/G299)","v":0},{"$f":"N299","v":""},{"$f":"IF(T299=\"\",\"\",IF(I299=0,\"\",O299/I299))","v":""}]
[null,null,"Historical",2012,null,"Actual",694798,"",null,null,"Actual",30858.559999999998,null,"",null,null,{"$f":"K300","v":"Actual"},{"$f":"IF(G300=0,\"\",L300/G300)","v":4.4413714489679013E-2},{"$f":"IF(G300=0,\"\",M300/G300)","v":0},{"$f":"N300","v":""},{"$f":"IF(T300=\"\",\"\",IF(I300=0,\"\",O300/I300))","v":""}]
[null,null,"Historical",2013,null,"Actual",488549.24000000005,"Board-approved",386561,null,"Actual",29850.29,null,"Board-approved",31502.017268989308,null,"Actual",6.1099859657953816E-2,0,"Board-approved",8.1493004387378207E-2]
[null,null,"Historical",2014,null,"Actual",375337.86,"",null,null,"Actual",29216.71,null,"",null,null,"Actual",7.7841094953757128E-2,0,"",""]
[null,null,"Historical",2015,null,"Actual",365812.96,"",null,null,"Actual",27043.15,null,"",null,null,"Actual",7.3926167077295463E-2,0,"",""]
[null,null,"Bridge Year (Forecast)",2016,null,"Forecast",356548,"",null,null,"Forecast",null,24931.356571989825,"",null,null,"Forecast",0,6.9924264256116503E-2,"",""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2017},null,"Forecast",351323.22635693278,"",null,null,"Forecast",null,23235.790564900166,"",null,null,"Forecast",0,6.6137928897685147E-2,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I299:I304)","v":386561},null,null,null,null,null,{"$f":"SUM(O299:O304)","v":31502.017268989308},null,null,null,null,null,{"$f":"SUM(U299:U304)","v":8.1493004387378207E-2}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I286","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"I307","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O307","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D299","v":2011},null,null,null,null,null,null,{"$f":"D308","v":2011},null,null,null,null,null,{"$f":"K308","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G299=0,\"\",G300/G299-1)","v":-3.4005925559292383E-2},null,null,null,{"$f":"D309","v":2012},{"$f":"IF(L299=0,\"\",L300/L299-1)","v":-3.1114725325789738E-2},"",null,null,null,{"$f":"K309","v":2012},{"$f":"IF(R299=\"\",\"\",IF(R299=0,\"\",R300/R299-1))","v":2.9929792635390307E-3},""]
[null,null,null,2013,null,null,-0.296847083612791,null,null,null,2013,-3.267391608681669E-2,"",null,null,null,2013,0.37569803291621495,""]
[null,null,null,2014,null,null,-0.23172972288320426,null,null,null,2014,-2.122525442801404E-2,"",null,null,null,2014,0.27399793370268388,""]
[null,null,null,2015,null,null,-2.537686978872844E-2,null,null,null,2015,-7.4394413334013199E-2,"",null,null,null,2015,-5.0293843872409538E-2,""]
[null,null,null,2016,null,null,-2.5327041447629428E-2,null,null,null,2016,{"$f":"IF(K304=\"Forecast\",\"\",IF(L303=0,\"\",L304/L303-1))","v":""},{"$f":"IF(M303=0,\"\",M304/M303-1)","v":""},null,null,null,2016,{"$f":"IF(Q304=\"Forecast\",\"\",IF(R303=0,\"\",R304/R303-1))","v":""},{"$f":"IF(S303=\"\",\"\",IF(S303=0,\"\",S304/S303-1))","v":""}]
[null,null,null,2017,null,null,-1.4653773525772795E-2,null,{"$f":"IF(I306=0,\"\",G305/I306-1)","v":-9.1157084245609976E-2},null,2017,{"$f":"IF(K305=\"Forecast\",\"\",IF(L304=0,\"\",L305/L304-1))","v":""},{"$f":"IF(M304=0,\"\",M305/M304-1)","v":-6.8009376152223244E-2},null,{"$f":"IF(O306=0,\"\",M305/O306-1)","v":-0.26240309099907844},null,2017,{"$f":"IF(Q305=\"Forecast\",\"\",IF(R304=0,\"\",R305/R304-1))","v":""},{"$f":"IF(S304=\"\",\"\",IF(S304=0,\"\",S305/S304-1))","v":-5.414909114471167E-2},null,{"$f":"IF(U306=0,\"\",S305/U306-1)","v":-0.18842200757137972}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G299=0,\"\",(G305/G299)^(1/($D305-$D299-1))-1)","v":-0.13350800868934076},null,{"$f":"IF(I306=0,\"\",(G305/I306)^(1/(TestYear-RebaseYear-1))-1)","v":-3.135878927764979E-2},null,"Geometric Mean",null,{"$f":"IF(M299=0,\"\",GEOMEAN(M309:M314))","v":""},null,{"$f":"IF(O306=0,\"\",(M305/O306)^(1/(TestYear-RebaseYear-1))-1)","v":-9.6475993841466767E-2},null,"Geometric Mean",null,{"$f":"IF(S299=\"\",\"\",IF(S299=0,\"\",(S305/S299)^(1/(Q314-Q308-1)-1)))","v":""},null,{"$f":"IF(U306=0,\"\",(S305/U306)^(1/(TestYear-RebaseYear-1))-1)","v":-6.7225308858433475E-2}]
[]
[null,{"$f":"B274+1","v":7},"Customer Class:","Sentinel",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F319,LEN(F319)-1))","v":"Consumption (kWh) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2017 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized",null,null,{"$f":"L320","v":"Actual (Weather actual)"},{"$f":"M320","v":"Weather-normalized"},null,{"$f":"O320","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D322-1","v":2011},null,{"$f":"F278","v":"Actual"},147.58333333333334,{"$f":"IF(D321=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"F321","v":"Actual"},121136.40000000001,null,{"$f":"H321","v":""},null,null,{"$f":"K321","v":"Actual"},{"$f":"IF(G321=0,\"\",L321/G321)","v":820.8},{"$f":"IF(G321=0,\"\",M321/G321)","v":0},{"$f":"N321","v":""},{"$f":"IF(T321=\"\",\"\",IF(I321=0,\"\",O321/I321))","v":""}]
[null,null,"Historical",2012,null,{"$f":"F279","v":"Actual"},167.16666666666666,"",null,null,{"$f":"F322","v":"Actual"},141784.07999999999,null,{"$f":"H322","v":""},null,null,{"$f":"K322","v":"Actual"},{"$f":"IF(G322=0,\"\",L322/G322)","v":848.16},{"$f":"IF(G322=0,\"\",M322/G322)","v":0},{"$f":"N322","v":""},{"$f":"IF(T322=\"\",\"\",IF(I322=0,\"\",O322/I322))","v":""}]
[null,null,"Historical",2013,null,"Actual",170.83333333333334,"Board-approved",168.67175619551304,null,"Actual",144894,null,"Board-approved",122482.69142151311,null,"Actual",848.16,0,"Board-approved",726.1600530176454]
[null,null,"Historical",2014,null,"Actual",172.08199055989584,"",null,null,"Actual",146313.06111328123,null,"",null,null,"Actual",850.25202600939622,0,"",""]
[null,null,"Historical",2015,null,"Actual",170.93070442477861,"",null,null,"Actual",112765.46778066158,null,"",null,null,"Actual",659.71452092322136,0,"",""]
[null,null,"Bridge Year",2016,null,"Forecast",170.93070442477861,"",null,null,"Forecast",null,112765.46778066158,"",null,null,"Forecast",0,659.71452092322136,"",""]
[null,null,"Test Year",{"$f":"TestYear","v":2017},null,"Forecast",170.93070442477861,"",null,null,"Forecast",null,112765.46778066158,"",null,null,"Forecast",0,659.71452092322136,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I321:I326)","v":168.67175619551304},null,null,null,null,null,{"$f":"SUM(O321:O326)","v":122482.69142151311},null,null,null,null,null,{"$f":"SUM(U321:U326)","v":726.1600530176454}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,"Test Year Versus Board-approved",null,"Year","Year-over-year",null,null,{"$f":"I329","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O329","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D321","v":2011},null,null,null,null,null,null,{"$f":"D330","v":2011},null,null,null,null,null,{"$f":"K330","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G321=0,\"\",G322/G321-1)","v":0.13269339356295862},null,null,null,{"$f":"D331","v":2012},{"$f":"IF(L321=0,\"\",L322/L321-1)","v":0.17044984001505714},"",null,null,null,{"$f":"K331","v":2012},{"$f":"IF(R321=\"\",\"\",IF(R321=0,\"\",R322/R321-1))","v":3.3333333333333437E-2},""]
[null,null,null,2013,null,null,2.193419740777669E-2,null,null,null,2013,2.193419740777669E-2,"",null,null,null,2013,0,""]
[null,null,null,2014,null,null,7.309213033536599E-3,null,null,null,2014,9.7937879641754044E-3,"",null,null,null,2014,2.4665464174167262E-3,""]
[null,null,null,2015,null,null,-6.6903348303407606E-3,null,null,null,2015,-0.22928638822371306,"",null,null,null,2015,-0.22409532615929251,""]
[null,null,null,2016,null,null,0,null,null,null,2016,{"$f":"IF(K326=\"Forecast\",\"\",IF(L325=0,\"\",L326/L325-1))","v":""},{"$f":"IF(M325=0,\"\",M326/M325-1)","v":""},null,null,null,2016,{"$f":"IF(Q326=\"Forecast\",\"\",IF(R325=0,\"\",R326/R325-1))","v":""},{"$f":"IF(S325=\"\",\"\",IF(S325=0,\"\",S326/S325-1))","v":""}]
[null,null,null,2017,null,null,0,null,{"$f":"IF(I328=0,\"\",G327/I328-1)","v":1.3392569569544044E-2},null,2017,{"$f":"IF(K327=\"Forecast\",\"\",IF(L326=0,\"\",L327/L326-1))","v":""},{"$f":"IF(M326=0,\"\",M327/M326-1)","v":0},null,{"$f":"IF(O328=0,\"\",M327/O328-1)","v":-7.9335484288229674E-2},null,2017,{"$f":"IF(Q327=\"Forecast\",\"\",IF(R326=0,\"\",R327/R326-1))","v":""},{"$f":"IF(S326=\"\",\"\",IF(S326=0,\"\",S327/S326-1))","v":0},null,{"$f":"IF(U328=0,\"\",S327/U328-1)","v":-9.150259893573276E-2}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G321=0,\"\",(G327/G321)^(1/($D327-$D321-1))-1)","v":2.9808692773222623E-2},null,{"$f":"IF(I328=0,\"\",(G327/I328)^(1/(TestYear-RebaseYear-1))-1)","v":4.4444078324252789E-3},null,"Geometric Mean",null,{"$f":"IF(M321=0,\"\",(M327/M321)^(1/(K336-K330-1)-1))","v":""},null,{"$f":"IF(O328=0,\"\",(M327/O328)^(1/(TestYear-RebaseYear-1))-1)","v":-2.7177063269925417E-2},null,"Geometric Mean",null,{"$f":"IF(S321=\"\",\"\",IF(S321=0,\"\",(S327/S321)^(1/(Q336-Q330-1)-1)))","v":""},null,{"$f":"IF(U328=0,\"\",(S327/U328)^(1/(TestYear-RebaseYear-1))-1)","v":-3.1481554236126641E-2}]
[]
[]
[null,null,null,"Calendar Year",null,"Revenues",null,null,null,null,{"$f":"IF(ISBLANK(N317),\"\",CONCATENATE(\"Demand (\",N317,\")\"))","v":"Demand (kW)"},null,null,null,null,null,{"$f":"CONCATENATE(\"Demand (\",N317,\") per \",LEFT(F319,LEN(F319)-1))","v":"Demand (kW) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2017 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,{"$f":"M341","v":"Weather-normalized"},null,null,{"$f":"L341","v":"Actual (Weather actual)"},{"$f":"M341","v":"Weather-normalized"},null,{"$f":"O341","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D343-1","v":2011},null,{"$f":"F321","v":"Actual"},14923,{"$f":"IF(D342=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"K321","v":"Actual"},336.49,null,{"$f":"N321","v":""},null,null,{"$f":"K342","v":"Actual"},{"$f":"IF(G342=0,\"\",L342/G342)","v":2.2548415198016484E-2},{"$f":"IF(G342=0,\"\",M342/G342)","v":0},{"$f":"N342","v":""},{"$f":"IF(T342=\"\",\"\",IF(I342=0,\"\",O342/I342))","v":""}]
[null,null,"Historical",2012,null,"Actual",13457,"",null,null,"Actual",381.14000000000004,null,"",null,null,{"$f":"K343","v":"Actual"},{"$f":"IF(G343=0,\"\",L343/G343)","v":2.8322805974585721E-2},{"$f":"IF(G343=0,\"\",M343/G343)","v":0},{"$f":"N343","v":""},{"$f":"IF(T343=\"\",\"\",IF(I343=0,\"\",O343/I343))","v":""}]
[null,null,"Historical",2013,null,"Actual",14806.31,"Board-approved",15288,null,"Actual",389.5,null,"Board-approved",340.22969839309201,null,"Actual",2.6306351818920447E-2,0,"Board-approved",2.2254689847795134E-2]
[null,null,"Historical",2014,null,"Actual",14794.84,"",null,null,"Actual",392.34693847656257,null,"",null,null,"Actual",2.6519174149673978E-2,0,"",""]
[null,null,"Historical",2015,null,"Actual",14364.9,"",null,null,"Actual",307.67526796460157,null,"",null,null,"Actual",2.1418545758383391E-2,0,"",""]
[null,null,"Bridge Year (Forecast)",2016,null,"Forecast",15454,"",null,null,"Forecast",null,307.67526796460157,"",null,null,"Forecast",0,1.9909102366028313E-2,"",""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2017},null,"Forecast",19348.421252776807,"",null,null,"Forecast",null,307.67526796460157,"",null,null,"Forecast",0,1.5901828058475068E-2,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I342:I347)","v":15288},null,null,null,null,null,{"$f":"SUM(O342:O347)","v":340.22969839309201},null,null,null,null,null,{"$f":"SUM(U342:U347)","v":2.2254689847795134E-2}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I329","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"I350","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O350","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D342","v":2011},null,null,null,null,null,null,{"$f":"D351","v":2011},null,null,null,null,null,{"$f":"K351","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G342=0,\"\",G343/G342-1)","v":-9.8237619781545216E-2},null,null,null,{"$f":"D352","v":2012},{"$f":"IF(L342=0,\"\",L343/L342-1)","v":0.13269339356295884},"",null,null,null,{"$f":"K352","v":2012},{"$f":"IF(R342=\"\",\"\",IF(R342=0,\"\",R343/R342-1))","v":0.25608854218176691},""]
[null,null,null,2013,null,null,0.10026826187114501,null,null,null,2013,2.1934197407776468E-2,"",null,null,null,2013,-7.1195423132674573E-2,""]
[null,null,null,2014,null,null,-7.7466971851858357E-4,null,null,null,2014,7.3092130335368211E-3,"",null,null,null,2014,8.0901499462369131E-3,""]
[null,null,null,2015,null,null,-2.9060131775673126E-2,null,null,null,2015,-0.21580815907658468,"",null,null,null,2015,-0.1923373768165888,""]
[null,null,null,2016,null,null,7.5816747767126769E-2,null,null,null,2016,{"$f":"IF(K347=\"Forecast\",\"\",IF(L346=0,\"\",L347/L346-1))","v":""},{"$f":"IF(M346=0,\"\",M347/M346-1)","v":""},null,null,null,2016,{"$f":"IF(Q347=\"Forecast\",\"\",IF(R346=0,\"\",R347/R346-1))","v":""},{"$f":"IF(S346=\"\",\"\",IF(S346=0,\"\",S347/S346-1))","v":""}]
[null,null,null,2017,null,null,0.25200085756288382,null,{"$f":"IF(I349=0,\"\",G348/I349-1)","v":0.26559532004034581},null,2017,{"$f":"IF(K348=\"Forecast\",\"\",IF(L347=0,\"\",L348/L347-1))","v":""},{"$f":"IF(M347=0,\"\",M348/M347-1)","v":0},null,{"$f":"IF(O349=0,\"\",M348/O349-1)","v":-9.5683682471710441E-2},null,2017,{"$f":"IF(Q348=\"Forecast\",\"\",IF(R347=0,\"\",R348/R347-1))","v":""},{"$f":"IF(S347=\"\",\"\",IF(S347=0,\"\",S348/S347-1))","v":-0.20127850235935374},null,{"$f":"IF(U349=0,\"\",S348/U349-1)","v":-0.28546170864517662}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G321=0,\"\",(G327/G321)^(1/($D327-$D321-1))-1)","v":2.9808692773222623E-2},null,{"$f":"IF(I349=0,\"\",(G348/I349)^(1/(TestYear-RebaseYear-1))-1)","v":8.1678722176250274E-2},null,"Geometric Mean",null,{"$f":"IF(M342=0,\"\",GEOMEAN(M352:M357))","v":""},null,{"$f":"IF(O349=0,\"\",(M348/O349)^(1/(TestYear-RebaseYear-1))-1)","v":-3.2969610076669986E-2},null,"Geometric Mean",null,{"$f":"IF(S342=\"\",\"\",IF(S342=0,\"\",(S348/S342)^(1/(Q357-Q351-1)-1)))","v":""},null,{"$f":"IF(U349=0,\"\",(S348/U349)^(1/(TestYear-RebaseYear-1))-1)","v":-0.10599111353716661}]
[]
[null,{"$f":"B317+1","v":8},"Customer Class:","Unmetered Scattered Load",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kWh"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F362,LEN(F362)-1))","v":"Consumption (kWh) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2017 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized",null,null,{"$f":"L363","v":"Actual (Weather actual)"},{"$f":"M363","v":"Weather-normalized"},null,{"$f":"O363","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D365-1","v":2011},null,{"$f":"F321","v":"Actual"},470.08333333333331,{"$f":"IF(D364=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"F364","v":"Actual"},1971315.4000000004,null,{"$f":"H364","v":""},null,null,{"$f":"K364","v":"Actual"},{"$f":"IF(G364=0,\"\",L364/G364)","v":4193.5445488388596},{"$f":"IF(G364=0,\"\",M364/G364)","v":0},{"$f":"N364","v":""},{"$f":"IF(T364=\"\",\"\",IF(I364=0,\"\",O364/I364))","v":""}]
[null,null,"Historical",2012,null,{"$f":"F322","v":"Actual"},469.83333333333331,"",null,null,{"$f":"F365","v":"Actual"},1980462.86,null,{"$f":"H365","v":""},null,null,{"$f":"K365","v":"Actual"},{"$f":"IF(G365=0,\"\",L365/G365)","v":4215.2455338772616},{"$f":"IF(G365=0,\"\",M365/G365)","v":0},{"$f":"N365","v":""},{"$f":"IF(T365=\"\",\"\",IF(I365=0,\"\",O365/I365))","v":""}]
[null,null,"Historical",2013,null,"Actual",465.5,"Board-approved",475.32528689516721,null,"Actual",1992260.1800000002,null,"Board-approved",31502.017268989308,null,"Actual",4279.8285284640178,0,"Board-approved",66.274650513043426]
[null,null,"Historical",2014,null,"Actual",462.49702962239581,"",null,null,"Actual",2099765.3300000005,null,"",null,null,"Actual",4540.0623042148982,0,"",""]
[null,null,"Historical",2015,null,"Actual",451.08502161006135,"",null,null,"Actual",2203934.8200000003,null,"",null,null,"Actual",4885.8523657768073,0,"",""]
[null,null,"Bridge Year",2016,null,"Forecast",451.08502161006135,"",null,null,"Forecast",null,2203934.8200000003,"",null,null,"Forecast",0,4885.8523657768073,"",""]
[null,null,"Test Year",{"$f":"TestYear","v":2017},null,"Forecast",451.08502161006135,"",null,null,"Forecast",null,2203934.8200000003,"",null,null,"Forecast",0,4885.8523657768073,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I364:I369)","v":475.32528689516721},null,null,null,null,null,{"$f":"SUM(O364:O369)","v":31502.017268989308},null,null,null,null,null,{"$f":"SUM(U364:U369)","v":66.274650513043426}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,"Test Year Versus Board-approved",null,"Year","Year-over-year",null,null,{"$f":"I372","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O372","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D364","v":2011},null,null,null,null,null,null,{"$f":"D373","v":2011},null,null,null,null,null,{"$f":"K373","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G364=0,\"\",G365/G364-1)","v":-5.3182059918455149E-4},null,null,null,{"$f":"D374","v":2012},{"$f":"IF(L364=0,\"\",L365/L364-1)","v":4.6402823211342259E-3},"",null,null,null,{"$f":"K374","v":2012},{"$f":"IF(R364=\"\",\"\",IF(R364=0,\"\",R365/R364-1))","v":5.1748550148134065E-3},""]
[null,null,null,2013,null,null,-9.2231287690670571E-3,null,null,null,2013,5.9568499052793378E-3,"",null,null,null,2013,1.53212888947305E-2,""]
[null,null,null,2014,null,null,-6.4510641838972926E-3,null,null,null,2014,5.3961400764432454E-2,"",null,null,null,2014,6.080472010038096E-2,""]
[null,null,null,2015,null,null,-2.4674770390745615E-2,null,null,null,2015,4.9610062854023695E-2,"",null,null,null,2015,7.6164166566807801E-2,""]
[null,null,null,2016,null,null,0,null,null,null,2016,{"$f":"IF(K369=\"Forecast\",\"\",IF(L368=0,\"\",L369/L368-1))","v":""},{"$f":"IF(M368=0,\"\",M369/M368-1)","v":""},null,null,null,2016,{"$f":"IF(Q369=\"Forecast\",\"\",IF(R368=0,\"\",R369/R368-1))","v":""},{"$f":"IF(S368=\"\",\"\",IF(S368=0,\"\",S369/S368-1))","v":""}]
[null,null,null,2017,null,null,0,null,{"$f":"IF(I371=0,\"\",G370/I371-1)","v":-5.0997213810028308E-2},null,2017,{"$f":"IF(K370=\"Forecast\",\"\",IF(L369=0,\"\",L370/L369-1))","v":""},{"$f":"IF(M369=0,\"\",M370/M369-1)","v":0},null,{"$f":"IF(O371=0,\"\",M370/O371-1)","v":68.96170439439004},null,2017,{"$f":"IF(Q370=\"Forecast\",\"\",IF(R369=0,\"\",R370/R369-1))","v":""},{"$f":"IF(S369=\"\",\"\",IF(S369=0,\"\",S370/S369-1))","v":0},null,{"$f":"IF(U371=0,\"\",S370/U371-1)","v":72.72128450251472}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G364=0,\"\",(G370/G364)^(1/($D370-$D364-1))-1)","v":-8.2168841798730963E-3},null,{"$f":"IF(I371=0,\"\",(G370/I371)^(1/(TestYear-RebaseYear-1))-1)","v":-1.7296515868073126E-2},null,"Geometric Mean",null,{"$f":"IF(M364=0,\"\",(M370/M364)^(1/(K379-K373-1)-1))","v":""},null,{"$f":"IF(O371=0,\"\",(M370/O371)^(1/(TestYear-RebaseYear-1))-1)","v":3.1205336050154342},null,"Geometric Mean",null,{"$f":"IF(S364=\"\",\"\",IF(S364=0,\"\",(S370/S364)^(1/(Q379-Q373-1)-1)))","v":""},null,{"$f":"IF(U371=0,\"\",(S370/U371)^(1/(TestYear-RebaseYear-1))-1)","v":3.1930589150758095}]
[]
[]
[null,null,null,"Calendar Year",null,"Revenues"]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2017 Cost of Service"}]
[null,null,"Historical",{"$f":"D386-1","v":2011},null,{"$f":"F364","v":"Actual"},126649,{"$f":"IF(D385=RebaseYear,\"Board-approved\",\"\")","v":""}]
[null,null,"Historical",2012,null,"Actual",96852,""]
[null,null,"Historical",2013,null,"Actual",54016.99,"Board-approved",58473]
[null,null,"Historical",2014,null,"Actual",57521.35,""]
[null,null,"Historical",2015,null,"Actual",59144.47,""]
[null,null,"Bridge Year (Forecast)",2016,null,"Forecast",60883.32,""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2017},null,"Forecast",73626.378186061193,""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I385:I390)","v":58473}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I372","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D385","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G385=0,\"\",G386/G385-1)","v":-0.23527228797700728}]
[null,null,null,2013,null,null,-0.44227284929583288]
[null,null,null,2014,null,null,6.4875143913053934E-2]
[null,null,null,2015,null,null,2.8217696559625249E-2]
[null,null,null,2016,null,null,2.940004365581439E-2]
[null,null,null,2017,null,null,0.20930294514263004,null,{"$f":"IF(I392=0,\"\",G391/I392-1)","v":0.25915171422812566}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G385=0,\"\",(G391/G385)^(1/($D391-$D385-1))-1)","v":-0.10280605395644871},null,{"$f":"IF(I392=0,\"\",(G391/I392)^(1/(TestYear-RebaseYear-1))-1)","v":7.98398580078159E-2}]
[]
[null,{"$f":"B360+1","v":9},"Customer Class:",null,null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?"]
[]
[null,null,null,"Calendar Year",null,"Customers"]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2017 Cost of Service"}]
[null,null,"Historical",{"$f":"D408-1","v":2011},null,{"$f":"F364","v":"Actual"},null,{"$f":"IF(D407=RebaseYear,\"Board-approved\",\"\")","v":""}]
[null,null,"Historical",2012,null,{"$f":"F365","v":"Actual"},null,""]
[null,null,"Historical",2013,null,"Actual",null,"Board-approved"]
[null,null,"Historical",2014,null,"Actual",null,""]
[null,null,"Historical",2015,null,"Actual",null,""]
[null,null,"Bridge Year",2016,null,"Forecast",null,""]
[null,null,"Test Year",{"$f":"TestYear","v":2017},null,"Forecast",null,""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I407:I412)","v":0}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,"Test Year Versus Board-approved"]
[null,null,null,{"$f":"D407","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G407=0,\"\",G408/G407-1)","v":""}]
[null,null,null,2013,null,null,""]
[null,null,null,2014,null,null,""]
[null,null,null,2015,null,null,""]
[null,null,null,2016,null,null,""]
[null,null,null,2017,null,null,"",null,{"$f":"IF(I414=0,\"\",G413/I414-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G407=0,\"\",GEOMEAN(G417:G422))","v":""},null,{"$f":"IF(I414=0,\"\",(G413/I414)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[]
[null,null,null,"Calendar Year",null,"Revenues"]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2017 Cost of Service"}]
[null,null,"Historical",{"$f":"D429-1","v":2011},null,{"$f":"F407","v":"Actual"},null,{"$f":"IF(D428=RebaseYear,\"Board-approved\",\"\")","v":""}]
[null,null,"Historical",2012,null,"Actual",null,""]
[null,null,"Historical",2013,null,"Actual",null,"Board-approved"]
[null,null,"Historical",2014,null,"Actual",null,""]
[null,null,"Historical",2015,null,"Actual",null,""]
[null,null,"Bridge Year (Forecast)",2016,null,"Forecast",null,""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2017},null,"Forecast",null,""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I428:I433)","v":0}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I415","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D428","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G428=0,\"\",G429/G428-1)","v":""}]
[null,null,null,2013,null,null,""]
[null,null,null,2014,null,null,""]
[null,null,null,2015,null,null,""]
[null,null,null,2016,null,null,""]
[null,null,null,2017,null,null,"",null,{"$f":"IF(I435=0,\"\",G434/I435-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G428=0,\"\",GEOMEAN(G438:G443))","v":""},null,{"$f":"IF(I435=0,\"\",(G434/I435)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[null,{"$f":"B403+1","v":10},"Customer Class:",null,null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?"]
[]
[null,null,null,"Calendar Year",null,"Customers"]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2017 Cost of Service"}]
[null,null,"Historical",{"$f":"D451-1","v":2011},null,{"$f":"F407","v":"Actual"},null,{"$f":"IF(D450=RebaseYear,\"Board-approved\",\"\")","v":""}]
[null,null,"Historical",2012,null,{"$f":"F408","v":"Actual"},null,""]
[null,null,"Historical",2013,null,"Actual",null,"Board-approved"]
[null,null,"Historical",2014,null,"Actual",null,""]
[null,null,"Historical",2015,null,"Actual",null,""]
[null,null,"Bridge Year",2016,null,"Forecast",null,""]
[null,null,"Test Year",{"$f":"TestYear","v":2017},null,"Forecast",null,""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I450:I455)","v":0}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,"Test Year Versus Board-approved"]
[null,null,null,{"$f":"D450","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G450=0,\"\",G451/G450-1)","v":""}]
[null,null,null,2013,null,null,""]
[null,null,null,2014,null,null,""]
[null,null,null,2015,null,null,""]
[null,null,null,2016,null,null,""]
[null,null,null,2017,null,null,"",null,{"$f":"IF(I457=0,\"\",G456/I457-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G450=0,\"\",GEOMEAN(G460:G465))","v":""},null,{"$f":"IF(I457=0,\"\",(G456/I457)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[]
[null,null,null,"Calendar Year",null,"Revenues"]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2017 Cost of Service"}]
[null,null,"Historical",{"$f":"D472-1","v":2011},null,{"$f":"F450","v":"Actual"},null,{"$f":"IF(D471=RebaseYear,\"Board-approved\",\"\")","v":""}]
[null,null,"Historical",2012,null,"Actual",null,""]
[null,null,"Historical",2013,null,"Actual",null,"Board-approved"]
[null,null,"Historical",2014,null,"Actual",null,""]
[null,null,"Historical",2015,null,"Actual",null,""]
[null,null,"Bridge Year (Forecast)",2016,null,"Forecast",null,""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2017},null,"Forecast",null,""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I471:I476)","v":0}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I458","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D471","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G471=0,\"\",G472/G471-1)","v":""}]
[null,null,null,2013,null,null,""]
[null,null,null,2014,null,null,""]
[null,null,null,2015,null,null,""]
[null,null,null,2016,null,null,""]
[null,null,null,2017,null,null,"",null,{"$f":"IF(I478=0,\"\",G477/I478-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G471=0,\"\",GEOMEAN(G481:G486))","v":""},null,{"$f":"IF(I478=0,\"\",(G477/I478)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[null,"Note: If there are more than ten (10) customer classes, please contact OEB Staff to add tables for additional customer classes."]

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[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Attachment:","4-A"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-JA"]
["Summary of Recoverable OM&A Expenses"]
[]
[]
[null,{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Board-Approved)\"","v":"Last Rebasing Year (2013 Board-Approved)"},{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Actuals)\"","v":"Last Rebasing Year (2013 Actuals)"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2014 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2016 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2017 Test Year"}]
["Reporting Basis"]
["Operations",3495297.3,3356496.04,3166762.370000001,3167154.96,3400584.1700000004,3322661.3200000003]
["Maintenance",3780833.46,3446709.9999999995,4149144.04,4274077.120000001,4633064.5600000005,4703516.04]
["SubTotal",{"$f":"SUM(B15:B16)","v":7276130.7599999998},6803206.0399999991,7315906.4100000011,7441232.080000001,8033648.7300000004,8026177.3600000003]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D17-C17)/C17), \"\", (D17-C17)/C17)","v":7.5361582022584458E-2},{"$f":"IF(ISERROR((E17-D17)/D17), \"\", (E17-D17)/D17)","v":1.7130573161610457E-2},{"$f":"IF(ISERROR((F17-E17)/E17), \"\", (F17-E17)/E17)","v":7.9612709781254315E-2},{"$f":"IF(ISERROR((G17-F17)/F17), \"\", (G17-F17)/F17)","v":-9.3000954499041324E-4}]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,{"$f":"IF(ISERROR((G17-C17)/C17), \"\", (G17-C17)/C17)","v":0.17976396904774641}]
["Billing and Collecting",2116128.25,1900982.6400000004,1883864.0299999998,2032711.1700000004,2000584.68,2251439.13]
["Community Relations",253133,189348.99,205756.43,205160.89,209547,222078]
["Administrative and General",4654607.99,4339346.2200000044,4416990.6599999992,4564899.8399999999,5170602.5,5230177.3800000008]
["SubTotal",{"$f":"SUM(B20:B22)","v":7023869.2400000002},6429677.8500000052,6506611.1199999992,6802771.9000000004,7380734.1799999997,7703694.5100000007]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D23-C23)/C23), \"\", (D23-C23)/C23)","v":1.19653382011968E-2},{"$f":"IF(ISERROR((E23-D23)/D23), \"\", (E23-D23)/D23)","v":4.5516901892240523E-2},{"$f":"IF(ISERROR((F23-E23)/E23), \"\", (F23-E23)/E23)","v":8.4959820569612113E-2},{"$f":"IF(ISERROR((G23-F23)/F23), \"\", (G23-F23)/F23)","v":4.3757209259093113E-2}]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,{"$f":"IF(ISERROR((G23-C23)/C23), \"\", (G23-C23)/C23)","v":0.19814626637942589}]
["Total",{"$f":"SUM(B23,B17)","v":14300000},13232883.890000004,13822517.530000001,14244003.98,15414382.91,15729871.870000001]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D26-C26)/C26), \"\", (D26-C26)/C26)","v":4.4558211566080377E-2},{"$f":"IF(ISERROR((E26-D26)/D26), \"\", (E26-D26)/D26)","v":3.0492741216295582E-2},{"$f":"IF(ISERROR((F26-E26)/E26), \"\", (F26-E26)/E26)","v":8.2166428178714931E-2},{"$f":"IF(ISERROR((G26-F26)/F26), \"\", (G26-F26)/F26)","v":2.0467180674182493E-2}]
[]
[]
[null,{"$f":"B13","v":"Last Rebasing Year (2013 Board-Approved)"},"Last Rebasing Year (2013 Actuals)","2014 Actuals","2015 Actuals","2016 Bridge Year","2017 Test Year"]
["Operations",{"$f":"B15","v":3495297.3},3356496.04,3166762.370000001,3167154.96,3400584.1700000004,3322661.3200000003]
["Maintenance",3780833.46,3446709.9999999995,4149144.04,4274077.120000001,4633064.5600000005,4703516.04]
["Billing and Collecting",{"$f":"B20","v":2116128.25},1900982.6400000004,1883864.0299999998,2032711.1700000004,2000584.68,2251439.13]
["Community Relations",253133,189348.99,205756.43,205160.89,209547,222078]
["Administrative and General",4654607.99,4339346.2200000044,4416990.6599999992,4564899.8399999999,5170602.5,5230177.3800000008]
["Total",{"$f":"SUM(B31:B35)","v":14300000},13232883.890000004,13822517.530000001,14244003.980000002,15414382.91,15729871.870000001]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D36-C36)/C36), \"\", (D36-C36)/C36)","v":4.4558211566080377E-2},{"$f":"IF(ISERROR((E36-D36)/D36), \"\", (E36-D36)/D36)","v":3.0492741216295718E-2},{"$f":"IF(ISERROR((F36-E36)/E36), \"\", (F36-E36)/E36)","v":8.2166428178714793E-2},{"$f":"IF(ISERROR((G36-F36)/F36), \"\", (G36-F36)/F36)","v":2.0467180674182493E-2}]
[]
[]
[null,{"$f":"B13","v":"Last Rebasing Year (2013 Board-Approved)"},{"$f":"C13","v":"Last Rebasing Year (2013 Actuals)"},{"$f":"\"Variance \" & 'LDC Info'!E28 & \"  BA – \" & 'LDC Info'!E28 & \" Actuals\"","v":"Variance 2013  BA – 2013 Actuals"},{"$f":"D13","v":"2014 Actuals"},{"$f":"\"Variance \" & 'LDC Info'!E26 -2 & \" Actuals vs. \" &  'LDC Info'!E28 & \" Actuals\"","v":"Variance 2014 Actuals vs. 2013 Actuals"},{"$f":"E13","v":"2015 Actuals"},{"$f":"\"Variance \" & 'LDC Info'!E26 -1 & \" Actuals vs. \" &  'LDC Info'!E26-2 & \" Actuals\"","v":"Variance 2015 Actuals vs. 2014 Actuals"},{"$f":"F13","v":"2016 Bridge Year"},{"$f":"\"Variance \" & 'LDC Info'!E26 & \" Bridge vs. \" & 'LDC Info'!E26 -1 & \" Actuals\"","v":"Variance 2016 Bridge vs. 2015 Actuals"},{"$f":"G13","v":"2017 Test Year"},{"$f":"\"Variance \" & TestYear & \" Test vs. \" & BridgeYear & \" Bridge\"","v":"Variance 2017 Test vs. 2016 Bridge"}]
["Operations",{"$f":"B15","v":3495297.3},{"$f":"C15","v":3356496.04},{"$f":"B41-C41","v":138801.25999999978},{"$f":"D15","v":3166762.370000001},{"$f":"E41-C41","v":-189733.66999999899},{"$f":"E15","v":3167154.96},{"$f":"G41-E41","v":392.58999999891967},{"$f":"F15","v":3400584.1700000004},{"$f":"I41-G41","v":233429.21000000043},{"$f":"G15","v":3322661.3200000003},{"$f":"K41-I41","v":-77922.850000000093}]
["Maintenance ",{"$f":"B16","v":3780833.46},{"$f":"C16","v":3446709.9999999995},{"$f":"B42-C42","v":334123.46000000043},{"$f":"D16","v":4149144.04},{"$f":"E42-C42","v":702434.0400000005},{"$f":"E16","v":4274077.120000001},{"$f":"G42-E42","v":124933.08000000101},{"$f":"F16","v":4633064.5600000005},{"$f":"I42-G42","v":358987.43999999948},{"$f":"G16","v":4703516.04},{"$f":"K42-I42","v":70451.479999999516}]
["Billing and Collecting ",{"$f":"B20","v":2116128.25},1900982.6400000004,{"$f":"B43-C43","v":215145.60999999964},{"$f":"D20","v":1883864.0299999998},{"$f":"E43-C43","v":-17118.610000000568},{"$f":"E20","v":2032711.1700000004},{"$f":"G43-E43","v":148847.1400000006},{"$f":"F20","v":2000584.68},{"$f":"I43-G43","v":-32126.490000000456},{"$f":"G20","v":2251439.13},{"$f":"K43-I43","v":250854.44999999995}]
["Community Relations ",253133,189348.99,{"$f":"B44-C44","v":63784.010000000009},{"$f":"D21","v":205756.43},{"$f":"E44-C44","v":16407.440000000002},{"$f":"E21","v":205160.89},{"$f":"G44-E44","v":-595.53999999997905},{"$f":"F21","v":209547},{"$f":"I44-G44","v":4386.109999999986},{"$f":"G21","v":222078},{"$f":"K44-I44","v":12531}]
["Administrative and General ",4654607.99,4339346.2200000044,{"$f":"B45-C45","v":315261.76999999583},{"$f":"D22","v":4416990.6599999992},{"$f":"E45-C45","v":77644.439999994822},{"$f":"E22","v":4564899.8399999999},{"$f":"G45-E45","v":147909.18000000063},{"$f":"F22","v":5170602.5},{"$f":"I45-G45","v":605702.66000000015},{"$f":"G22","v":5230177.3800000008},{"$f":"K45-I45","v":59574.88000000082}]
["Total OM&A Expenses ",{"$f":"SUM(B41:B45)","v":14300000},13232883.890000004,1067116.1099999957,13822517.530000001,589633.63999999571,14244003.980000002,421486.45000000118,15414382.91,1170378.9299999997,15729871.870000001,315488.9600000002]
["Adjustments for Total non-recoverable items (from Appendices 2-JA and 2-JB)"]
["Total Recoverable OM&A Expenses ",{"$f":"B46-B47","v":14300000},13232883.890000004,1067116.1099999957,13822517.530000001,589633.63999999571,14244003.980000002,421486.45000000118,15414382.91,1170378.9299999997,15729871.870000001,315488.9600000002]
["Variance from previous year ",null,null,null,{"$f":"E48-C48","v":589633.63999999687},null,{"$f":"G48-E48","v":421486.45000000112},null,{"$f":"I48-G48","v":1170378.9299999978},null,{"$f":"K48-I48","v":315488.96000000089}]
["Percent change (year over year) ",null,null,null,{"$f":"IF(ISERROR(E49/C48), \"\", E49/C48)","v":4.4558211566080377E-2},null,{"$f":"IF(ISERROR(G49/E48), \"\", G49/E48)","v":3.0492741216295718E-2},null,{"$f":"IF(ISERROR(I49/G48), \"\", I49/G48)","v":8.2166428178714793E-2},null,{"$f":"IF(ISERROR(K49/I48), \"\", K49/I48)","v":2.0467180674182493E-2}]
["Percent Change:                                                    Test year vs. Most Current Actual ",null,null,null,null,null,{"$f":"IF(ISERROR((K48-G48)/G48), \"\", (K48-G48)/G48)","v":0.10431532398378328}]
["Simple average of % variance for all years",null,null,null,null,null,{"$f":"IF(ISERROR((K46-C46)/C46), \"\", (K46-C46)/C46)","v":0.18869567667611387},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(E50,G50,I50,K50)), \"\", AVERAGE(E50,G50,I50,K50))","v":4.4421140408818345E-2}]
["Compound Annual Growth Rate for all years",null,null,null,null,null,{"$f":"IF(ISERROR((K49-C49)/C49), \"\", (K49-C49)/C49)","v":""},null,null,null,null,{"$f":"IF((K48-C48)=0, \"\", (K48/C48)^(1/5)-1)","v":3.5175861934372943E-2}]
[{"$f":"\"Compound Growth Rate                                                            (\" & E13 & \" vs. \" & 'LDC Info'!E28 & \" Actuals)\"","v":"Compound Growth Rate                                                            (2015 Actuals vs. 2013 Actuals)"},null,null,null,null,null,{"$f":"IF(ISERROR((G48/C48)^(1/(3)) - 1), \"\", (G48/C48)^(1/(3)) - 1)","v":2.4847379154923743E-2}]
[]
["Note:"]
[]
["1     \"BA\" = Board-Approved"]
["2     If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
["3     Recoverable OM&A that is included on these tables should be identical to the recoverable OM&A that is shown for the corresponding periods on Appendix 2-JB."]

{"sheet":"App.2-JB_OM&A_Cost _Drivers","index":32,"n_rows":53,"n_cols":10,"rows_kept":53,"cut":false,"hidden":false,"merged":[[9,0,9,6],[10,0,10,6],[49,1,51,6],[52,1,53,6],[48,1,48,6]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Attachment:","4-B"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
[]
["Appendix 2-JB"]
["Recoverable OM&A Cost Driver Table"]
[]
["OM&A",{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Actuals)\"","v":"Last Rebasing Year (2013 Actuals)"},"2009 Actuals",{"$f":"BridgeYear -2 & \" Actuals\"","v":"2014 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2016 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2017 Test Year"}]
["Reporting Basis"]
["Opening Balance",14300000,null,{"$f":"B46","v":13232883.890000002},{"$f":"D46","v":13822517.530000001},{"$f":"E46","v":14244003.980000002},{"$f":"F46","v":15414382.910000008}]
[]
["Salaries, Wages and Benefits",-261433.9599999999,null,268443.5399999998,2438.7199999998452,326877.70000000019,222607.24,null,null,{"$f":"SUM(B17:G17)","v":558933.24}]
["Training",-89160.779999999984,null,6155.9100000000008,46241.83,99551.040000000023,4769,null,null,{"$f":"SUM(B18:G18)","v":67557.000000000044}]
["Memberships, Licenses, Fees",-2268.1999999999962,null,7119.9099999999935,-1305.5600000000006,21538.850000000002,109127,null,null,134212]
["Safety Equipment",-56446.59,null,74483.140000000014,-78973.260000000009,139885.70999999996,-53100,null,null,25848.999999999971]
["Safety Training",-72634.74000000002,null,1201.2899999999977,-32554.769999999997,-8265.7800000000025,8973,null,null,-103281.00000000003]
["Trucking",-71458.100000000006,null,297944.9800000001,-43571.460000000021,-58824.419999999991,12582,null,null,136673.00000000009]
[null,null,null,null,null,null,null,null,null,0]
["Bad Debts",-9925.9800000000032,null,-51751.660000000011,164868.68,-86245.040000000008,0,null,null,16945.999999999971]
["Community Relations",-23790.740000000005,null,4429.220000000003,-8603.6200000000008,23425.14,5434,null,null,893.99999999999272]
[null,null,null,null,null,null,null,null,null,0]
["Materials",-31133.260000000002,null,29687.929999999997,2965.7800000000057,-12931.450000000003,-4239,null,null,-15650.000000000002]
["Computers",-15136.84,null,14397.259999999997,49.250000000003183,40540.33,-13286,null,null,26564]
["Telephone / Circuits",6878.3499999999967,null,-50404.740000000005,-40781.589999999997,-9732.0199999999986,3046,null,null,-90994.000000000015]
[null,null,null,null,null,null,null,null,null,0]
["Outside Services",-20890.180000000037,null,-1682.3999999998923,159922.17999999993,-69359.599999999991,239972,null,null,307962]
[null,null,null,null,null,null,null,null,null,0]
["Postage / Courier",3282.1699999999973,null,27356.149999999994,-50716.029999999977,84272.71,180164,null,null,244359.00000000003]
[null,null,null,null,null,null,null,null,null,0]
["Professional Fees",23716.17,null,-79229.439999999988,-38781.94000000001,268045.20999999996,-147304,null,null,26445.999999999971]
[null,null,null,null,null,null,null,null,null,0]
["Administrative",-215732.51000000004,null,4252.080000000049,233459.34999999998,207834.18999999989,-48042.479999999952,null,null,181770.62999999992]
["Affiliated Costs",-104930,null,-500,0,0,0,null,null,-105430]
[null,null,null,null,null,null,null,null,null,0]
["Buidling / Station",39758.97,null,-15532.319999999998,50214.390000000014,10965.959999999994,-25250,null,null,60157]
[null,null,null,null,null,null,null,null,null,0]
["Overhead Costs ",-165809.88999999998,null,53262.789999999979,56614.499999999971,192800.39999999994,-179963.80000000005,null,null,-43096.000000000146]
[]
["All Other items",0,null,0,0,0,0]
[]
["Closing Balance",{"$f":"SUM(B15:B45)","v":13232883.890000002},0,13822517.530000001,{"$f":"SUM(E15:E45)","v":14244003.980000002},{"$f":"SUM(F15:F45)","v":15414382.910000008},15729871.870000007]
[]
[1,"For each year, a detailed explanation for each cost driver and associated amount is requied in Exhibit 4."]
[2,"For purposes of assessing incremental cost drivers, the closing balance for each year becomes the opening balance for the next year."]
[3,"If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
[]
[4,"Opening Balance for \"Last Rebasing Year\" (cell B15) should be equal to the Board-Approved amount."]

{"sheet":"App.2-JC_OMA Programs","index":33,"n_rows":52,"n_cols":9,"rows_kept":52,"cut":false,"hidden":false,"merged":[[54,0,55,8],[8,0,8,7],[9,0,9,7],[11,0,11,7],[52,0,52,7],[50,0,50,8],[51,0,51,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Attachment:","4-D"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-JC"]
["OM&A Programs Table"]
[]
[]
["Programs",{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Board-Approved)\"","v":"Last Rebasing Year (2013 Board-Approved)"},{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Actuals)\"","v":"Last Rebasing Year (2013 Actuals)"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2014 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2016 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2017 Test Year"},{"$f":"\"Variance \n(Test Year vs. \" & E13 &\")\"","v":"Variance \n(Test Year vs. 2015 Actuals)"},{"$f":"\"Variance \n(Test Year vs. \" & B13","v":"Variance \n(Test Year vs. Last Rebasing Year (2013 Board-Approved)"}]
["Reporting Basis"]
["Operations"]
["Meter Operations",249368,167450.85999999999,165756.03000000006,176872.78999999998,231403,243015,{"$f":"G16-E16","v":66142.210000000021},{"$f":"G16-B16","v":-6353}]
["System Control Operations",858095.38,848730.07,912875.92,944179.80999999982,1028684.94,1051541.32,{"$f":"G17-E17","v":107361.51000000024},193445.94000000006]
["Overhead\\Underground Operations",1471963.92,1367269.0499999998,1274640.9899999998,1185475.75,1270056.1200000001,1206541,21065.25,-265422.91999999993]
["Operations Supervisory",466723,378269.44999999995,283073.68999999994,344097.15,379495.11,374781,30683.849999999977,-91942]
["Station Operations",449147,594776.61,530415.74,516529.45999999996,490945,446783,-69746.459999999963,-2364]
["Sub-Total",{"$f":"SUM(B16:B20)","v":3495297.3},3356496.0399999996,3166762.37,3167154.9599999995,3400584.17,3322661.3200000003,155506.3600000008,-172635.97999999952]
["Maintenance"]
["Meter Maintenance",0,42818.48,99931.029999999984,75697,56838,45036,-30661,{"$f":"G23-B23","v":45036}]
["Maintenance Supervisory",898723.38,743190.28,952437.29999999993,1066444.6399999999,1229061.3499999999,1153888.04,87443.40000000014,{"$f":"G24-B24","v":255164.66000000003}]
["Overhead\\Underground Maintenance",1816396.06,1719788.1900000002,2148335.04,2168276.8100000005,2228114.75,2221864,53587.189999999478,{"$f":"G25-B25","v":405467.93999999994}]
["Station Maintenance",249200.02,112925.45000000001,138701.32,127195.78,286452,279139,151943.22,29938.98000000001]
["Transformer Maintenance",126630,143114.23999999996,96855.039999999994,72266.680000000008,116248.72,115352,43085.319999999992,-11278]
["Tree Trimming",689884,684873.3600000001,712884.30999999994,764196.20999999985,716349.74,888237,124040.79000000015,198353]
["Sub-Total",{"$f":"SUM(B23:B28)","v":3780833.46},3446710,4149144.04,4274077.12,4633064.5599999996,4703516.04,429438.91999999993,922682.58000000007]
["Community Relations"]
["LEAP ",24000,24800,25186,25186,25186,29978,{"$f":"G31-E31","v":4792},{"$f":"G31-B31","v":5978}]
["Community Relations",229133,164548.99000000002,180570.43,179974.89,184361,192100,12125.109999999986,{"$f":"G32-B32","v":-37033}]
["Sub-Total",{"$f":"SUM(B31:B32)","v":253133},{"$f":"SUM(C31:C32)","v":189348.99000000002},205756.43,205160.89,209547,222078,16917.109999999986,-31055]
["Customer Service"]
["Bad Debt",130000,120074.02,68322.359999999986,233191.04000000001,146946,146946,-86245.040000000008,{"$f":"G35-B35","v":16946}]
["Customer Billing",1516503.94,1295300.7100000004,1339911.8200000003,1312031.6600000001,1361073.73,1600937.7,288906.0399999998,{"$f":"G36-B36","v":84433.760000000009}]
["Customer Collection",454624.31,485607.91000000009,475629.85,487488.46999999986,492564.95,503555.43,16066.960000000137,{"$f":"G37-B37","v":48931.119999999995}]
["Sub-Total",{"$f":"SUM(B35:B37)","v":2101128.25},1900982.6400000006,1883864.0300000003,2032711.17,2000584.68,2251439.13,218727.95999999996,{"$f":"G38-B38","v":150310.87999999989}]
["Administration"]
["Insurance",134591,138729.68,150892.98000000001,128443.35999999999,157735,160924,{"$f":"G40-E40","v":32480.640000000014},{"$f":"G40-B40","v":26333}]
["Office Supplies",54215,42316.32,38658.81,35660.39,65737,45417,9756.61,{"$f":"G41-B41","v":-8798}]
["General Building",0,1142.72,233.9,259.39999999999998,300,300,{"$f":"G42-E42","v":40.600000000000023},{"$f":"G42-B42","v":300}]
["Safety Training",16045,13664.4,12213.320000000002,9373.5600000000013,27081,19503,10129.439999999999,3458]
["Regulatory Affairs",192666,192169.81000000003,191252.49000000005,219659.69,236656,275305,55645.31,82639]
["Audit, Legal & Consulting",175850,199566.16999999998,120336.73,81365.789999999994,349600,202296,120930.21,26446]
["Administrative and Human Resources",4096240.99,3751757.1200000043,3903402.43,4090137.6499999994,4333493.5,4526432.3800000008,436294.73000000138,430191.3900000006]
["Sub-Total",{"$f":"SUM(B40:B46)","v":4669607.99},{"$f":"SUM(C40:C46)","v":4339346.2200000044},4416990.66,4564899.8399999999,5170602.5,5230177.3800000008,665277.54000000097,560569.3900000006]
["Miscellaneous",null,null,null,null,null,null,0,{"$f":"G48-B48","v":0}]
["Total",{"$f":"SUMPRODUCT(--($A15:$A48=\"Sub-Total\"), B$15:B$48)+B48","v":14300000},{"$f":"SUMPRODUCT(--($A15:$A48=\"Sub-Total\"), C$15:C$48)+C48","v":13232883.890000004},13822517.530000001,14244003.98,15414382.91,15729871.870000001,{"$f":"G49-E49","v":1485867.8900000006},{"$f":"G49-B49","v":1429871.870000001}]
[]
["1   Please provide a breakdown of the major components of each OM&A Program undertaken in each year.  Please ensure that all Programs below the materiality threshold are included in the miscellaneous line.  Add more Programs as required."]
["2   The applicant should group projects appropriately and avoid presentations that result in classification of significant components of the OM&A budget in the miscellaneous category"]

{"sheet":"App.2-K_Employee Costs","index":34,"n_rows":32,"n_cols":7,"rows_kept":32,"cut":false,"hidden":false,"merged":[[31,0,31,6],[24,0,24,6],[8,0,8,6],[9,0,9,6],[12,0,12,6],[16,0,16,6],[20,0,20,6],[28,0,28,6]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Attachment:","4-F"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-K"]
["Employee Costs"]
[]
[null,{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"- Board Approved\"","v":"Last Rebasing Year - 2013- Board Approved"},{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"-  Actual\"","v":"Last Rebasing Year - 2013-  Actual"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2014 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2016 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2017 Test Year"}]
["Number of Employees (FTEs including Part-Time)1"]
["Management (including executive)",23,22.711238482284273,23.347789276777807,24.192592557925554,24.510659340659341,23.869670310685414]
["Non-Management (union and non-union)",120.28,112.40377025749318,110.55225936846206,110.02656468261624,111.72090923716537,114.41169865845154]
["Total",{"$f":"SUM(B14:B15)","v":143.28},135.11500873977747,133.90004864523988,134.21915724054179,136.2315685778247,138.28136896913696]
["Total Salary and Wages including ovetime and incentive pay"]
["Management (including executive)",2448655,2464243.7996000005,2556327.8115999997,2725063.3375999997,2729506.7627861002,2793563.4299999997]
["Non-Management (union and non-union)",8221662,7771546.9803999998,7890472.8683999982,7861434.9524000008,8019475.9029826503,8689968.1600000095]
["Total",{"$f":"SUM(B18:B19)","v":10670317},10235790.780000001,10446800.679999998,10586498.290000001,10748982.66576875,11483531.590000009]
["Total Benefits (Current + Accrued) 2"]
["Management (including executive)",642844,589534.56235323474,651113.77169449255,712597.9657305876,708489.38416677946,706123.80619395559]
["Non-Management (union and non-union)",2039334,1786783.4376467653,1829751.2283055077,1864592.034269412,1965924.6158332205,2115291.1938060443]
["Total",{"$f":"SUM(B22:B23)","v":2682178},2376318,2480865,2577189.9999999995,2674414,2821415]
["Total Compensation (Salary, Wages, & Benefits)"]
["Management (including executive)",{"$f":"B18+B22","v":3091499},3053778.3619532352,3207441.5832944922,3437661.3033305872,3437996.1469528796,3499687.2361939554]
["Non-Management (union and non-union)",10260996,9558330.418046765,9720224.0967055056,9726026.9866694137,9985400.5188158713,10805259.353806054]
["Total",13352495,12612108.780000001,12927665.679999998,13163688.290000001,13423396.66576875,14304946.590000009]
["TBHEDI has revised the FTE at cell B15 to include overtime hours as part of the FTE calculation to be consistent with the presentation for 2013 Actual to 2017 Test Year. "]
["Note:"]
["1 If an applicant wishes to use headcount, it must also file the same schedule on an FTE basis."]
["2 Current employee benefits, plus Pension and Other Post-Employment Benefits costs, as recorded for recovery in distribution rates. Should be consistent with OPEBs costs as documented in Appendix 2-KA."]

{"sheet":"App.2-KA_P_OPEBs","index":35,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":false,"merged":[[35,2,39,10],[8,1,8,10],[9,1,9,10],[11,2,11,9],[14,2,14,10],[16,2,21,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Attachment:","4-G"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
[null,"Appendix 2-KA"]
[null,"OPEBs (Other Post-Employment Benefits) Costs"]
[]
[null,"A","Please indicate if OPEBs were recovered on a cash or accrual accounting basis for each year since the distributor started to recover OPEBs in distribution rates from customers:",null,null,null,null,null,null,null,"Accrual"]
[]
[null,null,"Notes: "]
[null,null,"(Please add any information to explain the accounting basis used for OPEBs cost recovery in rate setting. If basis is other than Cash or Accrual, an explanation is required.)"]
[]
[null,null,"Thunder Bay Hydro uses the Accrual method; Effective January 1, 2015, Thunder Bay Hydro adopted MIFRS and accordingly restated January 1, 2014 balances.  As a result $830,301 of unamortized gains was adjusted through opening retained earnings and $548,925 of actuarial gains due to a valuation update were recognized in Other Comprehensive Income in 2015.  Thunder Bay Hydro will be getting it's next valuation update effective January 1, 2018."]
[]
[]
[]
[]
[]
[]
[null,"B","Please complete the following table:"]
[]
[null,null,"OPEBS",{"$f":"CONCATENATE(\"First Year of recovery to \",E26-1)","v":"First Year of recovery to 2011"},{"$f":"F26-1","v":2012},{"$f":"G26-1","v":2013},{"$f":"H26-1","v":2014},{"$f":"I26-1","v":2015},{"$f":"BridgeYear","v":2016},{"$f":"TestYear","v":2017},"Total"]
[null,null,"Amounts included in Rates"]
[null,null,"     OM&A",272477,239546,1983,145668,120247,110674,109607,{"$f":"SUM(D28:J28)","v":1000202}]
[null,null,"     Capital",51989,90786,844,55396,53435,41019,47236,{"$f":"SUM(D29:J29)","v":340705}]
[null,null,"     Total",{"$f":"SUM(D28:D29)","v":324466},{"$f":"SUM(E28:E29)","v":330332},2827,201064,173682,151693,156843,1340907]
[null,null,"Paid benefit amounts",381968,90042,148275,148051,182917,141705,70343,{"$f":"SUM(D31:J31)","v":1163301}]
[null,null,"Net excess amount included in rates relative to amounts actually paid.",{"$f":"D30-D31","v":-57502},{"$f":"E30-E31","v":240290},-145448,53013,-9235,9988,86500,{"$f":"SUM(D32:J32)","v":177606}]
[]
[null,"C","Please describe what the distributor has done with the recoveries in excess of cash payments:"]
[]
[null,null,"Thunder Bay Hydro has not segregated any excess or deficiencies in cash payments"]

{"sheet":"App.2-L_OM&A_per_Cust_FTE","index":36,"n_rows":38,"n_cols":9,"rows_kept":38,"cut":false,"hidden":false,"merged":[[37,2,37,8],[34,2,34,8],[35,2,35,8],[36,2,36,8],[32,2,33,8],[22,1,22,2],[25,1,25,2],[26,1,26,2],[16,1,16,2],[17,1,17,2],[18,1,18,2],[19,1,19,2],[20,1,20,2],[21,1,21,2],[13,1,13,2],[14,1,14,2],[15,1,15,2],[8,1,8,8],[9,1,9,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Attachment:","4-C"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
[null,"Appendix 2-L"]
[null,"Recoverable OM&A Cost per Customer and per FTE 1"]
[]
[]
[null,null,null,{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"- Board Approved\"","v":"Last Rebasing Year - 2013- Board Approved"},{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"-  Actual\"","v":"Last Rebasing Year - 2013-  Actual"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2014 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2016 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2017 Test Year"}]
[null,"Reporting Basis"]
[null,"OM&A Costs"]
[null,"     O&M",null,{"$f":"+'App.2-JA_OM&A_Summary_Analys'!B17","v":7276130.7599999998},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!C17","v":6803206.0399999991},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!D17","v":7315906.4100000011},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!E17","v":7441232.080000001},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!F17","v":8033648.7300000004},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!G17","v":8026177.3600000003}]
[null,"     Admin Expenses",null,{"$f":"+'App.2-JA_OM&A_Summary_Analys'!B23","v":7023869.2400000002},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!C23","v":6429677.8500000052},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!D23","v":6506611.1199999992},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!E23","v":6802771.9000000004},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!F23","v":7380734.1799999997},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!G23","v":7703694.5100000007}]
[null,"Total Recoverable OM&A from Appendix 2-JB 5",null,{"$f":"SUM(D16:D17)","v":14300000},13232883.890000004,13822517.530000001,14244003.98,15414382.91,15729871.870000001]
[null,"Number of Customers 2,4",null,49907,50002.833333333336,50200.230285644531,50372.628820051752,50512.086129596988,50652.058796265439]
[null,"Number of FTEs 3,4",null,{"$f":"+'App.2-K_Employee Costs'!B16","v":143.28},{"$f":"+'App.2-K_Employee Costs'!C16","v":135.11500873977747},{"$f":"(+'App.2-K_Employee Costs'!D16+'App.2-K_Employee Costs'!C16)/2","v":134.50752869250869},{"$f":"(+'App.2-K_Employee Costs'!E16+'App.2-K_Employee Costs'!D16)/2","v":134.05960294289082},{"$f":"(+'App.2-K_Employee Costs'!F16+'App.2-K_Employee Costs'!E16)/2","v":135.22536290918325},{"$f":"(+'App.2-K_Employee Costs'!G16+'App.2-K_Employee Costs'!F16)/2","v":137.25646877348083}]
[null,"Customers/FTEs",null,{"$f":"IF(D20=0,\"\",D19/D20)","v":348.31797878280292},370.07608406876153,373.21502204092167,375.74800845494383,373.5400300868165,369.03221574101769]
[null,"OM&A cost per customer"]
[null,"     O&M per customer",null,{"$f":"IF(D19=0,\"\",D16/D19)","v":145.7937916524736},136.05641093671358,145.73451891299567,147.72371929570375,159.04408915894635,158.45708053611767]
[null,"     Admin per customer",null,{"$f":"IF(D19=0,\"\",D17/D19)","v":140.73915963692468},128.58627044467491,129.61317274794769,135.04897519448164,146.11818171721364,152.09045186072458]
[null,"     Total OM&A per customer",null,{"$f":"IF(D19=0,\"\",D18/D19)","v":286.53295128939828},264.64268138138846,275.34769166094338,282.77269449018536,305.16227087615999,310.54753239684226]
[null,"OM&A cost per FTE"]
[null,"     O&M per FTE",null,{"$f":"IF(D20=0,\"\",D16/D20)","v":50782.598827470683},50351.223771909172,54390.31168823679,55506.893326917838,59409.33384956314,58475.767530096397]
[null,"     Admin per FTE",null,{"$f":"IF(D20=0,\"\",D17/D20)","v":49021.979620323844},47586.703431172013,48373.583123919074,50744.383473207592,54580.989994878903,56126.276443215786]
[null,"     Total OM&A per FTE",null,{"$f":"IF(D20=0,\"\",D18/D20)","v":99804.578447794527},97937.927203081184,102763.89481215588,106251.27680012542,113990.32384444204,114602.04397331219]
[]
[null,"Notes:"]
[]
[null,1,"If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
[null,2,"The method of calculating the number of customers must be identified. Should correspond with data provided in Appendix 2-IB"]
[null,3,"The method of calculating the number of FTEs must be identified.  See also Appendix 2-K"]
[null,4,"The number of customers and the number of FTEs should correspond to mid-year or average of January 1 and December 31 figures."]
[null,5,"For the test year, the applicant should take into account the system O&M (line 22 of Appendix 2-AB) in developing its forecasted OM&A."]

{"sheet":"App.2-L_OM&A_per_Cust_FTEE_exp","index":37,"n_rows":38,"n_cols":12,"rows_kept":38,"cut":false,"hidden":true,"merged":[[8,0,8,11],[9,0,9,11],[34,1,34,6],[35,1,35,6],[21,0,21,1],[22,0,22,1],[25,0,25,1],[14,0,14,1],[13,0,13,1],[11,7,11,11],[15,0,15,1],[16,0,16,1],[17,0,17,1],[37,1,38,11],[36,1,36,11],[32,1,33,11],[19,0,19,1],[18,0,18,1],[20,0,20,1],[26,0,26,1]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-L"]
["Recoverable OM&A Cost per Customer and per FTE 1"]
[]
[null,null,null,null,null,null,null,"5-year Distribution System Plan Period"]
[null,null,{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"- Board Approved\"","v":"Last Rebasing Year - 2013- Board Approved"},{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"-  Actual\"","v":"Last Rebasing Year - 2013-  Actual"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2014 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2016 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2017 Test Year"},{"$f":"TestYear+1 & \" Year\"","v":"2018 Year"},{"$f":"TestYear+2 & \" Year\"","v":"2019 Year"},{"$f":"TestYear+3 & \" Year\"","v":"2020 Year"},{"$f":"TestYear+4 & \" Year\"","v":"2021 Year"}]
["Reporting Basis"]
["OM&A Costs"]
["     O&M"]
["     Admin Expenses"]
["Total Recoverable OM&A from Appendix 2-JB 5",null,{"$f":"SUM(C16:C17)","v":0},{"$f":"SUM(D16:D17)","v":0},0,0,0,0,0,0,0,0]
["Number of Customers 2,4"]
["Number of FTEs 3,4"]
["Customers/FTEs",null,{"$f":"IF(C20=0,\"\",C19/C20)","v":""},{"$f":"IF(D20=0,\"\",D19/D20)","v":""},"","","","","","","",""]
["OM&A cost per customer"]
["     O&M per customer",null,{"$f":"IF(C19=0,\"\",C16/C19)","v":""},{"$f":"IF(D19=0,\"\",D16/D19)","v":""},"","","","","","","",""]
["     Admin per customer",null,{"$f":"IF(C19=0,\"\",C17/C19)","v":""},{"$f":"IF(D19=0,\"\",D17/D19)","v":""},"","","","","","","",""]
["     Total OM&A per customer",null,{"$f":"IF(C19=0,\"\",C18/C19)","v":""},{"$f":"IF(D19=0,\"\",D18/D19)","v":""},"","","","","","","",""]
["OM&A cost per FTE"]
["     O&M per FTE",null,{"$f":"IF(C20=0,\"\",C16/C20)","v":""},{"$f":"IF(D20=0,\"\",D16/D20)","v":""},"","","","","","","",""]
["     Admin per FTE",null,{"$f":"IF(C20=0,\"\",C17/C20)","v":""},{"$f":"IF(D20=0,\"\",D17/D20)","v":""},"","","","","","","",""]
["     Total OM&A per FTE",null,{"$f":"IF(C20=0,\"\",C18/C20)","v":""},{"$f":"IF(D20=0,\"\",D18/D20)","v":""},"","","","","","","",""]
[]
["Notes:"]
[]
[1,"If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
[2,"The method of calculating the number of customers must be identified. Should be linked back to Appendix 2-IA"]
[3,"The method of calculating the number of FTEs must be identified.  See also Appendix 2-K"]
[4,"The number of customers and the number of FTEs should correspond to mid-year or average of January 1 and December 31 figures."]
[5,"For the test year and in the subsequent four years of the DSP period, the applicant should take into account the system O&M (line X of Appendix 2-AB) in developing its forecasted OM&A. Admin expenses beyond the test year also need to be forecasted (separately)."]

{"sheet":"App.2-M_Regulatory_Costs","index":38,"n_rows":47,"n_cols":11,"rows_kept":47,"cut":false,"hidden":false,"merged":[[12,0,12,1],[13,0,13,1],[8,0,8,10],[9,0,9,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Attachment:","4-N"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-M"]
["Regulatory Cost Schedule"]
[null,null,null,null,"On-Going"]
[null,null,null,null,"One-Time"]
["Regulatory Cost Category",null,"USoA Account","USoA Account Balance","Ongoing or One-time Cost? 2",{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Board Approved)\"","v":"Last Rebasing Year (2013 Board Approved)"},{"$f":"\"Most Current Actuals               Year \" & TestYear - 2","v":"Most Current Actuals               Year 2015"},{"$f":"TestYear -1 & \" Bridge Year\"","v":"2016 Bridge Year"},"Annual % Change",{"$f":"TestYear & \" Test Year\"","v":"2017 Test Year"},"Annual % Change"]
["(A)",null,"(B)","(C )","(D)","(E)","(F)","(G)","(H) = [(G)-(F)]/(F)","(I)","(J) = [(I)-(G)]/(G)"]
[1,"OEB Annual Assessment",5655,null,"On-Going",120000,114942,126280,{"$f":"IF(G15=0,\"\",(H15-G15)/G15)","v":9.8641053748847241E-2},230000,{"$f":"IF(H15=0,\"\",(J15-H15)/H15)","v":0.82134938232499211}]
[2,"OEB Section 30 Costs (Applicant-originated)",null,null,null,null,null,null,{"$f":"IF(G16=0,\"\",(H16-G16)/G16)","v":""},null,{"$f":"IF(H16=0,\"\",(J16-H16)/H16)","v":""}]
[3,"OEB Section 30 Costs (OEB-initiated)",5655,null,"On-Going",5000,12346,11720,-5.0704681678276367E-2,15000,0.27986348122866894]
[4,"Expert Witness costs for regulatory matters",5655,null,"One-Time",2750,null,null,"",3000,""]
[5,"Legal costs for regulatory matters",5655,null,"One-Time",11250,null,10000,"",4000,-0.6]
[5,"Legal costs for regulatory matters",5655,null,"On-Going",null,11366,2000,-0.82399999999999995,15000,{"$f":"IF(H20=0,\"\",(J20-H20)/H20)","v":6.5}]
[6,"Consultants' costs for regulatory matters",5655,null,"One-Time",8750,null,152200,"",26000,-0.82917214191852828]
[7,"Operating expenses associated with staff resources allocated to regulatory matters",null,null,null,null,null,null,"",null,""]
[8,"Operating expenses associated with other resources allocated to regulatory matters 1",5655,null,"One-Time",2500,null,null,"",null,""]
[9,"Other regulatory agency fees or assessments",5655,null,"On-Going",20300,null,49042,"",24100,-0.50858447861017086]
[10,"Any other costs for regulatory matters (please define)",5655,null,"One-Time",2000,null,5500,"",7500,0.36363636363636365]
[11,"Intervenor costs",5655,null,"One-Time",8750,null,null,"",60800,""]
[12,"Sub-total - Ongoing Costs 3",null,{"$f":"SUMIF($E15:$E26,$E11,D15:D26)","v":0},null,{"$f":"SUMIF($E15:$E26,$E11,F15:F26)","v":145300},{"$f":"SUMIF($E15:$E26,$E11,G15:G26)","v":138654},{"$f":"SUMIF($E15:$E26,$E11,H15:H26)","v":189042},0.3634081959409754,{"$f":"SUMIF($E15:$E26,$E11,J15:J26)","v":284100},0.50284063858825023]
[13,"Sub-total - One-time Costs 4",null,{"$f":"SUMIF($E15:$E26,$E12,D15:D26)","v":0},null,{"$f":"SUMIF($E15:$E26,$E12,F15:F26)","v":36000},{"$f":"SUMIF($E15:$E26,$E12,G15:G26)","v":0},{"$f":"SUMIF($E15:$E26,$E12,H15:H26)","v":167700},"",{"$f":"SUMIF($E15:$E26,$E12,J15:J26)","v":101300},-0.39594514013118665]
[14,"Total",null,{"$f":"D27+D28","v":0},null,{"$f":"F27+F28","v":181300},{"$f":"G27+G28","v":138654},{"$f":"H27+H28","v":356742},1.5728936777878748,{"$f":"J27+J28","v":385400},8.0332565271260467E-2]
[]
[]
["Please fill out the following table for all one-time costs related to this cost of service application to be amortized over the test year plus the IRM period."]
[]
[null,null,"Historical Year(s)",{"$f":"H13","v":"2016 Bridge Year"},{"$f":"J13","v":"2017 Test Year"},"Application Gross Cost","Amortization Over  Years"]
[4,"Expert Witness costs",null,null,{"$f":"+J18","v":3000},{"$f":"+D35+E35","v":3000},{"$f":"F35/5","v":600}]
[5,"Legal costs",null,{"$f":"+H19","v":10000},{"$f":"+J19","v":4000},14000,{"$f":"F36/5","v":2800}]
[6,"Consultants' costs",null,{"$f":"+H21","v":152200},{"$f":"+J21","v":26000},178200,35640]
[7,"Incremental operating expenses associated with staff resources allocated to this application.",null,null,null,0,0]
[8,"Incremental operating expenses associated with other resources allocated to this application. 1",null,null,null,0,0]
[11,"Intervenor costs",null,{"$f":"+H25","v":5500},{"$f":"+J25","v":7500},{"$f":"+D40+E40","v":13000},{"$f":"F40/5","v":2600}]
[11,"Intervenor costs",null,null,{"$f":"+J26","v":60800},60800,12160]
["Notes:",null,null,{"$f":"SUM(D35:D41)","v":167700},{"$f":"SUM(E35:E41)","v":101300},{"$f":"SUM(F35:F41)","v":269000},{"$f":"SUM(G35:G41)","v":53800}]
[]
["1","Please identify the resources involved."]
["2","Where a category's costs include both one-time and ongoing costs, the applicant should prove a separate breakdown between one-time and ongoing costs."]
["3","Sum of all ongoing costs identified in rows 1 to 11 inclusive."]
["4","Sum of all one-time costs identified in rows 1 to 11 inclusive."]

{"sheet":"App.2-N_Corp_Cost_Allocation","index":39,"n_rows":88,"n_cols":6,"rows_kept":88,"cut":false,"hidden":false,"merged":[[67,0,67,1],[67,2,69,2],[67,3,69,3],[67,4,68,4],[67,5,68,5],[68,0,69,0],[68,1,69,1],[54,3,56,3],[54,4,55,4],[54,5,55,5],[55,0,56,0],[55,1,56,1],[13,0,13,5],[8,0,8,5],[9,0,9,5],[77,1,78,5],[16,0,17,0],[16,1,17,1],[15,2,17,2],[15,3,17,3],[15,0,15,1],[15,4,16,4],[15,5,16,5],[29,0,30,0],[29,1,30,1],[28,0,28,1],[28,2,30,2],[28,3,30,3],[15,6,16,6],[36,0,36,5],[81,0,81,5],[84,0,84,5],[87,0,87,5],[28,4,29,4],[28,5,29,5],[41,0,41,1],[41,2,43,2],[41,3,43,3],[41,4,42,4],[41,5,42,5],[42,0,43,0],[42,1,43,1],[54,0,54,1],[54,2,56,2]]}
[null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,"Exhibit:",4]
[null,null,null,null,"Tab:"]
[null,null,null,null,"Attachment:","4-I"]
[null,null,null,null,"Page:"]
[]
[null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation 1"]
[]
[null,"Year:",2013]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Utility Services Inc.","Conservation & Demand Mgmt, Utility Billing Services, Meter Services, IT Services","Cost + Greater of Bank Prime OR Approved ROE (7.00% EB-2008-0245)",186583.22000000003,171050.64]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Utility Services Inc.","Corporate/Administrative Costs/IT Services","Fully Allocated Costs",56505.82,56505.82]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Corp.","Board Honourarium","Fully Allocated Costs",6645.82,6645.82]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Renewable Power Incorporated","Corporate/Administrative Costs","Fully Allocated Costs",96911.4,77828.160000000003]
[null,null,null,"Total: ",{"$f":"E19+E20+E21+E22","v":346646.26},{"$f":"F19+F20+F21+F22","v":312030.44000000006}]
[]
[null,"Year:",2014]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Utility Services Inc.","Conservation & Demand Mgmt, Utility Billing Services, Meter Services, IT Services","Cost + Greater of Bank Prime OR Approved ROE (7.00% EB-2008-0245)",241756,221504.82]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Utility Services Inc.","Corporate/Administrative Costs/IT Services","Fully Allocated Costs",52058,52058]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Corp.","Corporate/Administrative Costs/Board Honourarium","Fully Allocated Costs",6591,6591.1]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Renewable Power Incorporated","Corporate/Administrative Costs","Fully Allocated Costs",90423.1,95310.244999999995]
[null,null,null,"Total: ",{"$f":"E32+E33+E34+E35","v":390828.1},{"$f":"F32+F33+F34+F35","v":375464.16499999998}]
[]
[null,"Year:",2015]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Utility Services Inc.","Conservation & Demand Mgmt, Utility Billing Services, Meter Services, IT Services","Cost + Greater of Bank Prime OR Approved ROE (7.00% EB-2008-0245)",258792.82440000004,234929.87440000003]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Utility Services Inc.","Corporate/Administrative Costs/IT Services","Fully Allocated Costs",52058,52058]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Corp.","Board Honourarium","Fully Allocated Costs",6538,6528.04]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Renewable Power Incorporated","Corporate/Administrative Costs","Fully Allocated Costs",86858.33,93072.840000000011]
[null,null,null,"Total: ",{"$f":"E45+E46+E47+E48","v":404247.15440000006},{"$f":"F45+F46+F47+F48","v":386588.75440000003}]
[]
[null,"Year:",2016]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Utility Services Inc.","Conservation & Demand Mgmt, Utility Billing Services, Meter Services, IT Services","Cost + Greater of Bank Prime OR Approved ROE (7.00% EB-2008-0245)",322017.57,300951]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Utility Services Inc.","Corporate/Administrative Costs/IT Services","Fully Allocated Costs",88444,88444]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Corp.","Board Honourarium","Fully Allocated Costs",8124,8124]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Renewable Power Incorporated","Corporate/Administrative Costs","Fully Allocated Costs",75300,84290.299999999988]
[null,null,null,"Total: ",{"$f":"E58+E59+E60+E61","v":493885.57},{"$f":"F58+F59+F60+F61","v":481809.3}]
[]
[null,"Year:",2017]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Utility Services Inc.","Conservation & Demand Mgmt, Utility Billing Services, Meter Services, IT Services","Cost + Greater of Bank Prime OR Approved ROE (9.19% EB-2008-0245)",357787.00439999998,321012]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Utility Services Inc.","Corporate/Administrative Costs/IT Services","Fully Allocated Costs",91768.6,91768.6]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Hydro Corp.","Board Honourarium","Fully Allocated Costs",8012.6,8012.59]
["Thunder Bay Hydro Electricity Distribution Inc.","Thunder Bay Renewable Power Incorporated","Corporate/Administrative Costs","Fully Allocated Costs",75605.240000000005,82568.59]
[null,null,null,"Total: ",{"$f":"E71+E72+E73+E74","v":533173.44439999992},{"$f":"F71+F72+F73+F74","v":503361.78}]
[]
["Note: "]
[1,"This appendix must be completed in relation to each service provided or received for the Historical (actuals), Bridge and Test years. The required information includes:"]
[]
[]
["·         Type of Service:"]
["Services such as billing, accounting, payroll, etc.  The applicant must identify any costs related to the Board of Directors of the parent company that are allocated to the applicant."]
[]
["·         Pricing Methodology:"]
["Pricing Methodology includes approaches such as cost-base, market-base, tendering, etc.  The applicant must provide evidence demonstrating the pricing methodology used.  The applicant must also provide a description of why that pricing methodology was chosen, whether or not it is in conformity with ARC, and why it is appropriate."]
[]
["·         % Allocation:"]
["The applicant must provide the percentage of the costs allocated to the entity for the service being offered.  The Applicant must also provide a description of the allocator and why it is an appropriate allocator."]

{"sheet":"App.2-OA Capital Structure","index":40,"n_rows":64,"n_cols":15,"rows_kept":64,"cut":false,"hidden":false,"merged":[[9,2,9,14],[10,2,10,14],[16,0,17,0],[17,4,17,8],[14,7,14,9],[40,2,40,14],[12,0,12,14],[34,2,34,14],[35,2,35,14],[36,2,36,14],[37,2,37,14],[38,2,38,14],[39,2,39,14],[33,0,33,14]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,5]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Attachement:",null,null,null,"5-A"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[]
["This table must be completed for the last Board-approved year and the test year."]
[]
[null,null,null,null,null,null,"Year:",2017]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$31*E22","v":62830835.740540043},null,2.0972178162886497E-2,null,null,null,{"$f":"K22*I22","v":1317699.4812736623}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":4487916.8386100028},null,1.6500000000000001E-2,null,null,null,{"$f":"K23*I23","v":74050.627837065054}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":67318752.579150051},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":2.0674032952027393E-2},null,null,null,{"$f":"SUM(O22:O23)","v":1391750.1091107274}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$31*E27","v":44879168.386100024},null,9.1899999999999996E-2,null,null,null,{"$f":"K27*I27","v":4124395.5746825919}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E28","v":0},null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.4},null,null,null,{"$f":"SUM(I27:I28)","v":44879168.386100024},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":9.1899999999999996E-2},null,null,null,{"$f":"SUM(O27:O28)","v":4124395.5746825919}]
[]
[7,null,"Total",null,1,null,null,null,112197920.96525006,null,{"$f":"(K24*E24)+(K29*E29)","v":4.9164419771216439E-2},null,null,null,{"$f":"O24+O29","v":5516145.6837933194}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"Year:",null,null,"2013 Board Approved"]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$60*E51","v":52269908.320000008},null,1.5251316619225377E-2,null,null,null,{"$f":"K51*I51","v":797184.9214462029}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$60*E52","v":3733564.88},null,2.07E-2,null,null,null,{"$f":"K52*I52","v":77284.793015999996}]
[3,null,"Total Debt",null,{"$f":"SUM(E51:E52)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I51:I52)","v":56003473.20000001},null,{"$f":"IF(E53=0,0,SUMPRODUCT(E51:E52,K51:K52)/E53)","v":1.5614562177943684E-2},null,null,null,{"$f":"SUM(O51:O52)","v":874469.71446220286}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$60*E56","v":37335648.800000004},null,7.0000000000000007E-2,null,null,null,{"$f":"K56*I56","v":2613495.4160000007}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E57","v":0},null,0,null,null,null,{"$f":"K57*I57","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E56:E57)","v":0.4},null,null,null,{"$f":"SUM(I56:I57)","v":37335648.800000004},null,{"$f":"IF(E58=0,0,SUMPRODUCT(E56:E57,K56:K57)/E58)","v":7.0000000000000007E-2},null,null,null,{"$f":"SUM(O56:O57)","v":2613495.4160000007}]
[]
[7,null,"Total",null,1,null,null,null,93339122,null,{"$f":"(K53*E53)+(K58*E58)","v":3.7368737306766216E-2},null,null,null,{"$f":"O53+O58","v":3487965.1304622036}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]

{"sheet":"App.2-OB_Debt Instruments","index":41,"n_rows":74,"n_cols":11,"rows_kept":74,"cut":false,"hidden":false,"merged":[[64,0,69,12],[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",5]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Attachment:","5-C"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year",2017]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,{"$f":"B59","v":"Non-interest bearing Promissory Note"},{"$f":"C59","v":"The Corporation of the City of Thunder Bay"},{"$f":"D59","v":"Affiliated"},null,{"$f":"+F29","v":41373},{"$f":"G59","v":0},{"$f":"H59","v":26490500},{"$f":"I59","v":0},{"$f":"H17*I17","v":0},{"$f":"K59","v":"Note (1)"}]
[2,{"$f":"B30","v":"Credit Facility Agreement"},"TD Commercial Bank","Third-Party","Fixed Rate",39997,15,4822104,{"$f":"I30","v":5.2699999999999997E-2},{"$f":"H18*I18","v":254124.88079999998}]
[3,"Promissory Note","Infrastructure Ontario","Third-Party","Fixed Rate",41442,30,5424319,{"$f":"'App.2-OB_Debt Instruments'!$I$31","v":4.0399999999999998E-2},219142.48759999999]
[4,"Promissory Note","Infrastructure Ontario","Third-Party","Fixed Rate",41927,30,5926275,{"$f":"'App.2-OB_Debt Instruments'!$I$32","v":3.9600000000000003E-2},234680.49000000002]
[5,"Promissory Note","Infrastructure Ontario","Third-Party","Fixed Rate",{"$f":"F33","v":42444},{"$f":"G33","v":30},3963384,3.7499999999999999E-2,148626.9]
[6,"Promissory Note","Unknown","Third-Party","Fixed Rate",{"$f":"F34","v":42628},{"$f":"G34","v":30},{"$f":"H34","v":3594562},3.5799999999999998E-2,128685.31959999999,"Infrastructure Ontario Lending Rate posted as at May 5th 2016."]
[7,"Promissory Note","Unknown","Third-Party","Fixed Rate",42826,30,{"$f":"3710889*9/12","v":2783166.75},4.5400000000000003E-2,126355.77045000001,"Construction draw January 2, 2017, with debenture to be April 1, 2017"]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H23)","v":53004310.75},{"$f":"IF(H24=0,\"\",J24/H24)","v":2.0972178162886497E-2},{"$f":"SUM(J17:J23)","v":1111615.8484499999}]
[]
[null,null,null,"Year",2016]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,{"$f":"B59","v":"Non-interest bearing Promissory Note"},"The Corporation of the City of Thunder Bay","Affiliated",null,41373,0,26490500,0,0,"Note (1)"]
[2,{"$f":"B41","v":"Credit Facility Agreement"},"TD Commercial Bank","Third-Party","Fixed Rate",39997,15,5326206,{"$f":"I41","v":5.2699999999999997E-2},{"$f":"H30*I30","v":280691.05619999999}]
[3,"Promissory Note","Infrastructure Ontario","Third-Party","Fixed Rate",41442,30,5537074.46,{"$f":"I42","v":4.0399999999999998E-2},{"$f":"H31*I31","v":223697.80818399999}]
[4,"Promissory Note","Infrastructure Ontario","Third-Party","Fixed Rate",41927,30,6095703,{"$f":"I43","v":3.9600000000000003E-2},{"$f":"H32*I32","v":241389.83880000003}]
[5,"Promissory Note","Infrastructure Ontario","Third-Party","Fixed Rate",42444,30,4000000,3.7499999999999999E-2,118350]
[6,"Promissory Note","Unknown","Third-Party","Fixed Rate",42628,30,3594562,3.5799999999999998E-2,{"$f":"H34*I34","v":128685.31959999999},"Infrastructure Ontario Lending Rate posted as at May 5th 2016"]
["Total",null,null,null,null,null,null,{"$f":"SUM(H29:H34)","v":51044045.460000001},{"$f":"IF(H35=0,\"\",J35/H35)","v":1.9450143769697992E-2},{"$f":"SUM(J29:J34)","v":992814.02278400003}]
[]
[null,null,null,"Year",2015]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,{"$f":"B59","v":"Non-interest bearing Promissory Note"},{"$f":"C59","v":"The Corporation of the City of Thunder Bay"},{"$f":"D59","v":"Affiliated"},null,{"$f":"F17","v":41373},{"$f":"G59","v":0},{"$f":"H59","v":26490500},{"$f":"I59","v":0},{"$f":"H40*I40","v":0},{"$f":"K59","v":"Note (1)"}]
[2,{"$f":"B51","v":"Credit Facility Agreement"},"TD Commercial Bank","Third-Party","Fixed Rate",39997,15,5804478,{"$f":"I51","v":5.2699999999999997E-2},305895.99059999996]
[3,"Promissory Note","Infrastructure Ontario","Third-Party","Fixed Rate",41442,30,5645409.46,{"$f":"I52","v":4.0399999999999998E-2},228074.54218399999]
[4,"Promissory Note","Infrastructure Ontario","Third-Party","Fixed Rate",41927,30,6150000,{"$f":"I53","v":3.9600000000000003E-2},243540.00000000003]
[5,"Promissory Note","Infrastructure Ontario","Third-Party","Variable Rate",42109,null,4000000,1.7600000000000001E-2,70400,"Construction Draw"]
["Total",null,null,null,null,null,null,{"$f":"SUM(H40:H44)","v":48090387.460000001},{"$f":"IF(H45=0,\"\",J45/H45)","v":1.7631601190347321E-2},{"$f":"SUM(J40:J44)","v":847910.53278399992}]
[]
[null,null,null,"Year",2014]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,{"$f":"B59","v":"Non-interest bearing Promissory Note"},"The Corporation of the City of Thunder Bay","Affiliated",null,41373,0,26490500,0,0,"Note (1)"]
[2,{"$f":"B60","v":"Credit Facility Agreement"},"TD Commercial Bank","Third-Party","Fixed Rate",39997,15,6258244,{"$f":"I60","v":5.2699999999999997E-2},{"$f":"H51*I51","v":329809.45879999996}]
[3,"Promissory Note","Infrastructure Ontario","Third-Party","Fixed Rate",41442,30,5749497,{"$f":"I61","v":4.0399999999999998E-2},{"$f":"H52*I52","v":232279.67879999999}]
[4,"Promissory Note","Infrastructure Ontario","Third-Party","Fixed Rate",41927,30,6150000,3.9600000000000003E-2,120690,"Construction draw #1 $5.5M taken our Feb 3, 2014 and #2 $650K on October 15, 2014"]
["Total",null,null,null,null,null,null,{"$f":"SUM(H50:H53)","v":44648241},{"$f":"IF(H54=0,\"\",J54/H54)","v":1.5292408442249718E-2},{"$f":"SUM(J50:J53)","v":682779.13760000002}]
[]
[null,null,null,"Year",2013]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Non-interest bearing Promissory Note","The Corporation of the City of Thunder Bay","Affiliated",null,41373,null,26490500,null,{"$f":"H59*I59","v":0},"Note (1)"]
[2,"Credit Facility Agreement","TD Commercial Bank","Third-Party","Fixed Rate",39997,15,6688761,5.2699999999999997E-2,{"$f":"H60*I60","v":352497.7047}]
[3,"Promissory Note","Infrastructure Ontario","Third-Party","Fixed Rate",41442,30,5800000,4.0399999999999998E-2,117160]
["Total",null,null,null,null,null,null,{"$f":"SUM(H59:H61)","v":38979261},{"$f":"IF(H62=0,\"\",J62/H62)","v":1.2048912489644173E-2},{"$f":"SUM(J59:J61)","v":469657.7047}]
[]
["Notes"]
["(1) Original Note was issued upon incorporation in 2000.  The amount was most recently revised April 9, 2013 as $7M of the shareholder debt was converted to Class A common shares."]
[]
[]
[]
[]
[]
[]
[1,"If financing is in place only part of the year, separately calculate the pro-rated interest in the year and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009, or with any subsequent update issued by the Board."]
[3,"Add more lines above row 12 if necessary."]

{"sheet":"App.2-Q_Cost of Serv. Emb. Dx","index":42,"n_rows":60,"n_cols":7,"rows_kept":60,"cut":false,"hidden":false,"merged":[[58,3,59,3],[58,4,59,4],[53,4,54,4],[8,0,8,6],[9,0,9,6],[15,0,15,1],[15,2,15,3],[53,3,54,3],[12,0,12,6],[11,0,11,6]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Attachment:","NA"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-Q"]
["Cost of Serving Embedded Distributor(s) "]
[]
["To be completed by Host Distributors ONLY"]
["(Not required if Host Distributor has an Embedded Distributor rate class, i.e. a separate row on Sheet 11 of the RRWF.)"]
[]
[]
["Proposed Rate Class for Billing Embedded Distributor(s)"]
[]
["Host's Distribution Facilities used by Embedded Distributor(s)"]
[]
["(1)","(2)","(3)","(4)","(5)","(6) = '(3) + (4)"]
["Asset Class","Total OM&A costs asociated with asset class ","Original cost of asset class ","Accumulated amortization of asset class","Annual amortization of asset class","Net Book Value of asset class"]
["Totals for Host Distributor:","($)","($)","($)","($)"]
["Distribution Stations",null,null,null,null,{"$f":"C23+D23","v":0}]
["Low Voltage Line",null,null,null,null,0]
["LV Line category # 2 (if applcable)",null,null,null,null,0]
["TS (owned by host)",null,null,null,null,0]
["add rows if necessary... ",null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[]
["(1)","(7)","(8)","(9)","(10)","(11)"]
[{"$f":"A21","v":"Asset Class"},"Total line length or station capacity in asset class","Line length or capacity required to provide LV service to Embedded Distributor(s)","Annual total demand on station/line providing LV services (sum of 12 monthly peaks)","Annual billed Embedded Distributor demand on station/line providing LV services","Embedded Distributor(s)' Responsibility Share "]
["Embedded Distributor's share:","kW or kVa; km","kW or kVA; km","kW or kVA","kW or kVA","percent"]
["Distribution Stations",null,null,null,null,{"$f":"IF(D34=0,0,(C34/B34)*(E34/D34))","v":0}]
["Low Voltage Line",null,null,null,null,{"$f":"IF(D35=0,0,(C35/B35)*(E35/D35))","v":0}]
["LV Line # 2 (if applicable) ",null,null,null,null,{"$f":"IF(D36=0,0,(C36/B36)*(E36/D36))","v":0}]
["TS (owned by host)",null,null,null,null,{"$f":"IF(D37=0,0,(C37/B37)*(E37/D37))","v":0}]
["add rows if necessary ",null,null,null,null,{"$f":"IF(D38=0,0,(C38/B38)*(E38/D38))","v":0}]
[]
["(1)","(12)","(12a)","(13)","(14)","(15)","(16)"]
[{"$f":"A32","v":"Asset Class"},"Return on Assets used to Provide LV services","Taxes/PILs","Annual amortization on assets used to provide LV services","OM&A costs with burden associated with assets used to provide LV services","Total annual cost associated with assets used to provide LV services","Monthly cost associated with the delivery of LV services"]
[null,"($)","($)","($)","($)","($)","$/kW or $/kVA"]
["Distribution Stations",{"$f":"E$54*(F23+B23*E$59)*F34","v":0},{"$f":"(B43-(B$54*C$54*F34*(F23+B23*E57)+B$55*C$55*F34*(F23+B23*E$57)))*E$57/(1-E$57)","v":0},{"$f":"E23*F34","v":0},{"$f":"B23*F34","v":0},{"$f":"SUM(B43:E43)","v":0},{"$f":"IF(E34=0,0,(D43/E34))","v":0}]
["Low Voltage Line",{"$f":"E$54*(F24+B24*E$59)*F35","v":0},{"$f":"(B44-(B$54*C$54*F35*(F24+B24*E58)+B$55*C$55*F35*(F24+B24*E58)))*E$57/(1-E$57)","v":0},{"$f":"E24*F35","v":0},{"$f":"B24*F35","v":0},{"$f":"SUM(B44:E44)","v":0},{"$f":"IF(E35=0,0,(D44/E35))","v":0}]
["LV Line # 2 (if applicable) ",{"$f":"E$54*(F25+B25*E$59)*F36","v":0},{"$f":"(B45-(B$54*C$54*F36*(F25+B25*E59)+B$55*C$55*F36*(F25+B25*E$59)))*E$57/(1-E$57)","v":0},{"$f":"E25*F36","v":0},{"$f":"B25*F36","v":0},{"$f":"SUM(B45:E45)","v":0},{"$f":"IF(E36=0,0,(D45/E36))","v":0}]
["TS (owned by host)",{"$f":"E$54*(F26+B26*E$59)*F37","v":0},{"$f":"(B46-(B$54*C$54*F37*(F26+B26*E60)+B$55*C$55*F37*(F26+B26*E60)))*E$57/(1-E$57)","v":0},{"$f":"E26*F37","v":0},{"$f":"B26*F37","v":0},{"$f":"SUM(B46:E46)","v":0},{"$f":"IF(E37=0,0,(D46/E37))","v":0}]
["add rows if necessary ",{"$f":"E$54*(F27+B27*E$59)*F38","v":0},{"$f":"(B47-(B$54*C$54*F38*(F27+B27*I61)+B$55*C$55*F38*(F27+B27*I61)))*E$57/(1-E$57)","v":0},{"$f":"E27*F38","v":0},{"$f":"B27*F38","v":0},{"$f":"SUM(B47:E47)","v":0},{"$f":"IF(E38=0,0,(D47/E38))","v":0}]
[]
["Total",null,null,null,null,{"$f":"SUM(F43:F47)","v":0},{"$f":"SUM(G43:G47)","v":0}]
[]
["(17)","(18)","(19)","(20)","(21)"]
[null,"Capital Structure","Cost Rate"]
[null,"(%)","(%)",null,"(%)"]
["Long-Term Debt",null,null,"Weighted Average Cost of Capital",{"$f":"IF(B60=0%,0,SUMPRODUCT(B54:B58,C54:C58)/B60)","v":0}]
["Short-term Debt"]
[]
["Common Equity",null,null,"Tax/PILs Rate"]
["Preferred Shares"]
[null,null,null,"Working Capital Allowance Factor"]
["Total",{"$f":"SUM(B54:B58)","v":0}]

{"sheet":"App.2-R_Loss Factors","index":43,"n_rows":70,"n_cols":8,"rows_kept":70,"cut":false,"hidden":false,"merged":[[8,0,8,7],[9,0,9,7],[10,0,10,7],[12,0,13,1],[12,2,12,6],[12,7,13,7],[14,1,14,7],[23,1,23,7],[25,1,25,7],[52,1,53,7],[34,1,37,7],[41,1,43,7],[45,1,48,7],[55,1,56,7],[58,1,58,7],[30,1,32,7],[68,1,68,7],[60,1,60,7],[62,1,62,7],[64,1,66,6],[50,1,50,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Attachment:","8-B"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-R"]
["Loss Factors"]
[]
[null,null,null,null,"This needs to be zoomed in to see 2013  and  2014"]
[null,null,"Historical Years",null,null,null,null,"5-Year Average"]
[null,null,{"$f":"IF(ISBLANK('LDC Info'!E26-5), \"Year 5\", 'LDC Info'!E26-5)","v":2011},{"$f":"IF(ISBLANK('LDC Info'!E26-4), \"Year 5\", 'LDC Info'!E26-4)","v":2012},{"$f":"IF(ISBLANK('LDC Info'!E26-3), \"Year 5\", 'LDC Info'!E26-3)","v":2013},{"$f":"IF(ISBLANK('LDC Info'!E26-2), \"Year 5\", 'LDC Info'!E26-2)","v":2014},{"$f":"IF(ISBLANK('LDC Info'!E26-1), \"Year 5\", 'LDC Info'!E26-1)","v":2015}]
[null,"Losses Within Distributor's System"]
["A(1)","\"Wholesale\" kWh delivered to distributor (higher value)",996079733.66000021,987455833.19999981,1001934685.7200003,1002261339.8229131,976172477.43999994,{"$f":"IF(SUM(C16:G16)=0,0,AVERAGE(C16:G16))","v":992780813.96858275}]
["A(2)","\"Wholesale\" kWh delivered to distributor (lower value)",991445326.65900004,982419688.44999981,997113841.8690002,997719888.73500025,971956909.10399973,{"$f":"IF(SUM(C17:G17)=0,0,AVERAGE(C17:G17))","v":988131130.96339989}]
["B","Portion of \"Wholesale\" kWh delivered to distributor for its Large Use Customer(s)",null,null,null,null,null,{"$f":"IF(SUM(C18:G18)=0,0,AVERAGE(C18:G18))","v":0}]
["C","Net \"Wholesale\" kWh delivered to distributor  = A(2) - B",{"$f":"C17-C18","v":991445326.65900004},982419688.44999981,997113841.8690002,997719888.73500025,971956909.10399973,988131130.96339989]
["D","\"Retail\" kWh delivered by distributor",957941351.48999941,950013126.06999969,963120842.92527831,965070092.80775356,938758818.01477849,{"$f":"IF(SUM(C20:G20)=0,0,AVERAGE(C20:G20))","v":954980846.26156175}]
["E","Portion of \"Retail\" kWh delivered by distributor to its Large Use Customer(s)",null,null,null,null,null,{"$f":"IF(SUM(C21:G21)=0,0,AVERAGE(C21:G21))","v":0}]
["F","Net \"Retail\" kWh delivered by distributor = D - E",{"$f":"C20-C21","v":957941351.48999941},950013126.06999969,963120842.92527831,965070092.80775356,938758818.01477849,954980846.26156175]
["G","Loss Factor in Distributor's system = C / F",{"$f":"IF(C22=0,\"\",C19/C22)","v":1.0349749753645021},1.034111699607835,1.0352946353444863,1.0338315280626469,1.0353638127835925,1.0347130362159731]
[null,"Losses Upstream of Distributor's System"]
["H","Supply Facilities Loss Factor",1.0044999999999999,1.0044999999999999,1.0044999999999999,1.0044999999999999,1.0044999999999999,{"$f":"IF(SUM(C25:G25)=0,0,AVERAGE(C25:G25))","v":1.0044999999999999}]
[null,"Total Losses"]
["I","Total Loss Factor = G x H",{"$f":"IF(C23=\"\",\"\",C23*C25)","v":1.0396323627536423},1.0387652022560703,1.0399534612035364,1.0384837699389287,1.0400229499411187,1.0393692448789449]
[]
["Notes:"]
[]
["A(1)","If directly connected to the IESO-controlled grid, kWh pertains to the virtual meter on the primary or high voltage side of the transformer at the interface with the transmission grid.  This corresponds to the \"With Losses\" kWh value provided by the IESO's MV-WEB.  It is the higher of the two values provided by MV-WEB."]
[]
[]
[]
[null,"If fully embedded within a host distributor, kWh pertains to the virtual meter on the primary or high voltage side of the transformer, at the interface between the host distributor and the transmission grid.  For example, if the host distributor is Hydro One Networks Inc., kWh from the Hydro One Networks' invoice corresponding to \"Total kWh w Losses\" should be reported.  This corresponds to the higher of the two kWh values provided in Hydro One Networks' invoice."]
[]
[]
[]
[]
[null,"If partially embedded, kWh pertains to the sum of the above."]
[]
["A(2)","If directly connected to the IESO-controlled grid, kWh pertains to a metering installation on the secondary or low voltage side of the transformer at the interface with the transmission grid.  This corresponds to the \"Without Losses\" kWh value provided by the IESO's MV-WEB.  It is the lower of the two kWh values provided by MV-WEB."]
[]
[]
[]
[null,"If fully embedded with the host distributor, kWh pertains to a metering installation on the secondary or low voltage side of the transformer at the interface between the embedded distributor and the host distributor.  For example, if the host distributor is Hydro One Networks Inc., kWh from the Hydro One Networks' invoice corresponding to \"Total kWh\" should be reported.  This corresponds to the lower of the two kWh values provided in Hydro One Networks' invoice."]
[]
[]
[]
[]
[null,"If partially embedded, kWh pertains to the sum of the above."]
[]
[null,"Additionally, kWh pertaining to distributed generation directly connected to the distributor's own distribution network should be included in A(2)."]
[]
[]
["B","If a Large Use Customer is metered on the secondary or low voltage side of the transformer, the default loss is 1%                         (i.e., B = 1.01 X E)."]
[]
[]
["D","kWh corresponding to D should equal metered or estimated kWh at the customer’s delivery point."]
[]
["G and I","These loss factors pertain to secondary-metered customers with demand less than 5,000 kW."]
[]
["H","If directly connected to the IESO-controlled grid, SFLF = 1.0045."]
[]
[null,"If fully embedded within a host distributor, SFLF = loss factor re losses in transformer at grid interface X loss factor re losses in host distributor's system.  If the host distributor is Hydro One Networks Inc., SFLF = 1.0060 X 1.0278 = 1.0340. If partially embedded, SFLF should be calculated as the weighted average of above."]
[]
[]
[]
[null,"Distributors that wish to propose a different SFLF should provide appropriate justification for any such proposal including supporting"]
[null,"calculations and any other relevant material."]

{"sheet":"App.2-S_Stranded Meters","index":44,"n_rows":92,"n_cols":8,"rows_kept":92,"cut":false,"hidden":false,"merged":[[91,0,94,7],[84,1,86,7],[88,1,89,7],[69,1,70,7],[76,1,78,7],[80,1,82,7],[72,1,74,7],[62,2,64,7],[66,0,67,7],[37,1,38,7],[40,1,42,7],[44,1,47,7],[49,1,52,7],[57,2,60,7],[8,0,8,7],[9,0,9,7],[29,0,32,7],[34,0,35,7],[54,2,55,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Attachment:","NA"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-S"]
["Stranded Meter Treatment"]
[]
["Year","Notes","Gross Asset Value","Accumulated Amortization","Contributed Capital (Net of Amortization)","Net Asset","Proceeds on Disposition","Residual Net Book Value"]
[null,null,"(A)","(B)","(C)","(D ) = (A) - (B) - (C)","(E)","(F) = (D) - (E)"]
[2006,null,null,null,null,{"$f":"C14-D14-E14","v":0},null,{"$f":"F14-G14","v":0}]
[2007,null,null,null,null,0,null,0]
[2008,null,null,null,null,0,null,0]
[2009,null,null,null,null,0,null,0]
[2010,null,null,null,null,0,null,0]
[2011,null,null,null,null,0,null,0]
[2012,null,null,null,null,0,null,0]
[2013,null,null,null,null,{"$f":"C21-D21-E21","v":0},null,{"$f":"F21-G21","v":0}]
[2014,null,null,null,null,{"$f":"C22-D22-E22","v":0},null,{"$f":"F22-G22","v":0}]
[2015]
[2016,"(1)",null,null,null,0,null,0]
[]
["Notes:"]
[]
["(1)","For 2016, please indicate whether the amounts provided are on a forecast or actual basis."]
[]
["Some distributors have transferred the cost of stranded meters from Account 1860 - Meters to \"Sub-account Stranded Meter Costs of Account 1555\", while in some cases distributors have left these costs in Account 1860.  Depending on which treatment the applicant has chosen. please provide the information under either of the two scenarios (A and B below), as applicable."]
[]
[]
[]
[]
["Scenario A:  If the stranded meter costs were transferred to \"Sub-account Stranded Meter Costs\" of Account 1555, the above table should be completed and the following information should be provided in Exhibit 9."]
[]
[]
[1,"A description of the accounting treatment followed by the applicant on stranded meter costs for financial accounting and reporting purposes."]
[]
[]
[2,"The amount of the pooled residual net book value of the removed from service stranded meters, less any contributed capital (net of accumulated amortization), and less any net proceeds from sales, which were transferred to this sub-account as of December 31, 2010."]
[]
[]
[]
[3,"A statement as to whether or not, since transferring the removed stranded meter costs to the sub-account, the recording of depreciation expenses was continued in order to reduce the net book value through accumulated depreciation.  If so, the total depreciation expense amount for the period from the time the costs for the stranded meters were transferred to the sub-account to December 31, 2010 should be provided."]
[]
[]
[]
[]
[null,"If no depreciation expenses were recorded to reduce the net book value of stranded meter costs through accumulated depreciation, the total depreciation expense amount that would have been applicable from the time that the stranded meter costs were transferred to the sub-account of Account 1555 to December 31, 2010 should be provided.  In addition, the following information should be provided:"]
[]
[]
[]
[]
[null,"a)","Whether or not carrying charges were recorded for the stranded meter cost balances in the sub-account, and if so, the total carrying charges recorded to December 31, 2010."]
[]
[]
[null,"b)","The estimated amount of the pooled residual net book value of the removed from service meters, less any net proceeds from sales and contributed capital, at the time when the smart meters will have been fully deployed (e.g., as of December 31, 2010).  If the smart meters have been fully deployed, the actual amount should be provided."]
[]
[]
[]
[]
[null,"c)","A description as to how the applicant intends to recover in rates the remaining costs for stranded meters, including the proposed accounting treatment, the proposed disposition period, and the associated bill impacts."]
[]
[]
[]
["Scenario B:  If the stranded meter costs remained recorded in Account 1860, the above table should be completed and the following information should be provided in Exhibit 9:"]
[]
[]
[1,"A description of the accounting treatment followed by the applicant on stranded meter costs for financial accounting and reporting purposes."]
[]
[]
[2,"The amount of the pooled residual net book value of the removed from service stranded meters, less any contributed capital (net of accumulated amortization), and less any net proceeds from sales, as of December 31, 2010."]
[]
[]
[]
[3,"A statement as to whether or not the recording of depreciation expenses continued in order to reduce the net book value through accumulated depreciation.  If so, provision of the total (cumulative) depreciation expense for the period from the time that the meters became stranded to December 31, 2010."]
[]
[]
[]
[4,"If no depreciation expenses were recorded to reduce the net book value of stranded meters through accumulated depreciation, the total (cumulative) depreciation expense amount that would have been applicable for the period from the time that the meters became stranded to December 31, 2010."]
[]
[]
[]
[5,"The estimated amount of the pooled residual net book value of the removed from service meters, less any net proceeds from sales and contributed capital, at the time when smart meters will have been fully deployed.  If the smart meters have been fully deployed, please provide the actual amount."]
[]
[]
[]
[6,"A description as to how the applicant intends to recover in rates the costs for stranded meters, including the proposed accounting treatment, the proposed disposition period and the associated bill impacts."]
[]
[]
["Distributors should also provide the Net Book Value per class of meter as of December 31, 2010 as well as the number of meters that were removed / stranded.  In preparing this information, distributors should review the Board's letter of January 16, 2007 Stranded Meter Costs Related to the Installation of Smart Meters which stated that records were to be kept of the type and number of each meter to support the stranded meter costs."]

{"sheet":"App.2-Y_MIFRS Summary Impacts","index":45,"n_rows":37,"n_cols":9,"rows_kept":37,"cut":false,"hidden":false,"merged":[[36,0,36,8],[29,0,29,2],[29,6,29,8],[30,0,30,2],[30,6,30,8],[31,0,31,2],[31,6,31,8],[32,0,32,2],[32,6,32,8],[33,0,33,2],[33,6,33,8],[34,0,34,2],[34,6,34,8],[26,0,26,2],[26,6,26,8],[27,0,27,2],[27,6,27,8],[28,0,28,2],[28,6,28,8],[23,0,23,2],[23,6,23,8],[24,0,24,2],[24,6,24,8],[25,0,25,2],[25,6,25,8],[20,0,20,2],[20,6,20,8],[21,0,21,2],[21,6,21,8],[22,0,22,2],[22,3,22,5],[22,6,22,8],[17,0,17,2],[17,6,17,8],[18,0,18,2],[18,6,18,8],[19,0,19,2],[19,6,19,8],[8,0,8,8],[9,0,9,8],[10,0,10,8],[14,0,16,2],[14,6,14,8],[15,6,15,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Attachment:","1-O"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
[]
["Appendix 2-Y"]
["Summary of Impacts to Revenue Requirement"]
["from Transition to MIFRS"]
[]
[]
[]
["Revenue Requirement Component",null,null,{"$f":"TestYear","v":2017},{"$f":"TestYear","v":2017},"Difference","Reasons why the revenue requirement "]
[null,null,null,"MIFRS","CGAAP 1",null,"component is different under MIFRS"]
[]
["Closing NBV 2016",null,null,100794145,100763063,{"$f":"+D18-E18","v":31082},"Amortization of future employee benefit gains."]
["Closing NBV 2017",null,null,110444640,110412304,{"$f":"+D19-E19","v":32336},"Amortization of future employee benefit gains."]
["Average NBV",null,null,{"$f":"(D18+D19)/2","v":105619392.5},{"$f":"(E18+E19)/2","v":105587683.5},{"$f":"+D20-E20","v":31709},"Amortization of future employee benefit gains."]
["Working Capital",null,null,10076230,10071449,{"$f":"+D21-E21","v":4781},"Amortization of future employee benefit gains."]
["Rate Base",null,null,{"$f":"SUM(D20:D21)","v":115695622.5},{"$f":"SUM(E20:E21)","v":115659132.5},{"$f":"+D22-E22","v":36490},"Amortization of future employee benefit gains."]
[null,null,null,null,null,{"$f":"+D23-E23","v":0}]
["Return on Rate Base",null,null,null,null,0]
[null,null,null,null,null,0]
["OM&A",null,null,null,null,0]
["Depreciation",null,null,null,null,0]
["PILs or Income Taxes",null,null,null,null,0]
[null,null,null,null,null,0]
["Less: Revenue Offsets",null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,0]
["Total Base Revenue Requirement",null,null,{"$f":"SUM(D24:D34)","v":0},{"$f":"SUM(E24:E34)","v":0},{"$f":"SUM(F24:F34)","v":0}]
[]
["1.  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.  If the applicant is reflecting the changes in capitalization and depreciation policies for the first time in a rebasing application, then the comparison in the above table should be between MIFRS and CGAAP before the change in accounting policies. If the applicant changed capitalization and depreciation policies and reflected these changes in a previous rebasing application, the comparison in the above table should be between MIFRS and CGAAP after the change in accounting policies.  "]

{"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"]

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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0105"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",9]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Attachment:","9-B"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",{"$f":"+'App.2-AA_Capital Projects'!$H$7","v":"2016-09-09"}]
["Appendix 2-YA"]
["One-Time Incremental IFRS Transition Costs"]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include one-time incremental IFRS transition costs that are currently included in Account 1508, Other Regulatory Assets, sub-account Deferred IFRS Transition Costs Account, or Account 1508, Other Regulatory Assets, sub-account IFRS Transition Costs Variance Account."]
[]
["Nature of One-Time Incremental IFRS Transition Costs 1",null,null,"Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Carrying Charges ","Forecasted Costs ","Forecasted Costs ","Carrying Charges Jan 1, 2016 to Dec 31,2016/April 30, 2017 (As appropriate)","Total Costs and Carrying Charges","Reasons why the costs recorded meet the criteria of one-time IFRS administrative incremental costs"]
[]
[null,null,null,2009,2010,2011,2012,2013,2014,2015,"To Dec 31, 2015",2016,"2017 3"]
["Professional accounting fees",null,null,0,0,7774,28875,12000,0,1805,0,0,0,0,{"$f":"SUM(D17:N17)","v":50454},"IFRS Consulting"]
["Professional legal fees",null,null,0,0,0,0,0,0,0,0,0,0,0,0,"No incremental legal fees incurred"]
["Salaries, wages and benefits of staff added to support the transition to IFRS",null,null,0,0,12385.94,11728.25,2534.35,0,0,0,0,0,0,26648.54,"Incremental staff to support project activities"]
["Associated staff training and development costs",null,null,5639.57,2598.19,{"$f":"12824.32+8751.08+1600","v":23175.4},{"$f":"2098.5-290.01","v":1808.49},1349.33,0,6400,0,0,0,0,40970.980000000003,"IFRS training seminars, conferences, with related travel"]
["Costs related to system upgrades, or replacements or changes where IFRS was the major reason for conversion",null,null,0,0,624,325,2139.6799999999998,0,0,0,0,0,0,3088.68,"Incremental IT system costs"]
["Amounts, if any, included in previous Board approved rates (amounts should be negative) 2",null,null,0,0,0,0,0,0,0,0,0,0,0,0]
["Carrying Charges",null,null,0,0,0,0,0,0,0,5903.43,0,0,0,5903.43]
["Total",null,null,{"$f":"SUM(D17:D23)","v":5639.57},{"$f":"SUM(E17:E23)","v":2598.19},{"$f":"SUM(F17:F23)","v":43959.340000000004},{"$f":"SUM(G17:G23)","v":42736.74},{"$f":"SUM(H17:H23)","v":18023.36},null,{"$f":"SUM(J17:J23)","v":8205},{"$f":"SUM(K17:K23)","v":5903.43},null,{"$f":"SUM(M17:M23)","v":0},{"$f":"SUM(N17:N23)","v":0},{"$f":"SUM(O17:O23)","v":127065.63}]
[]
["Note:"]
[1,"The Deferred IFRS Transition Costs Account and the IFRS Transition Costs Variance Account are exclusively for necessary, incremental transition costs and shall not include ongoing IFRS compliance costs or impacts arising from adopting accounting policy changes that reflect changes in the timing of the recognition of income. The incremental costs in these accounts shall not include costs related to system upgrades, or replacements or changes where IFRS was not the major reason for conversion. In addition, incremental IFRS costs shall not include capital assets or expenditures."]
[2,"If there were any amounts approved in previous Board approved rates, please state the EB #:"]
[3,"Any forecasted One-time costs past 2015 should be fully explained in the application, since distributors were required to adopt IFRS or an alternative accounting standard by January 1, 2015."]

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