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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   ","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,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-2016-0110",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","Wayne Armstrong - Director of Finance & Chief Operating Officer",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   ","905-732-1381 Ext 234",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   ","warmstrong@wellandhydro.com",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,"Yes",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",2012,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,"Yes",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 Welland Hydro-Electric System Corp. 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:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,"Tab:","Appendix 1-D"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2016-10-28"]
[]
[null,"Appendix 2-A"]
[null,"List of Requested Approvals"]
[]
[null,"The distributor must fill out the following sheet with the complete list of specific approvals requested and relevant section(s) of the legislation must be provided. All approvals, including accounting orders (deferral and variance accounts) new rate classes, revised specific service charges or retail service charges which the applicant is seeking, must be separately identified, as well being clearly documented in the appropriate sections of the application."]
[]
[null,"Additional requests may be added by copying and pasting blank input rows, as needed."]
[]
[null,"If additional requests arise, or requested approvals are removed, during the processing of the application, the distributor should update this list."]
[]
[null,{"$f":"CONCATENATE('LDC Info'!E14,\" is seeking the following approvals in this application:\")","v":"Welland Hydro-Electric System Corp. 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 $10,636,334 which includes a revenue deficiency of $1,056,407 as detailed in Exhibit 6.  The schedule of proposed rates is set out in Exhibit 8."]
[]
[null,2,null,null,null,"Approval of the Distribution System Plan as outlined in Exhibit 2 Appendix 2-A."]
[]
[null,3,null,null,null,"Approval of a revised Microfit monthly service charge as outlined in Exhibit 7.  "]
[]
[null,4,null,null,null,"Approval to adjust the Retail Transmission Rates – Network and Connection as detailed in Exhibit 8.  "]
[]
[null,5,null,null,null,"Approval to eliminate separate Retail Transmission Rates for Interval versus Non-Interval customers within the General Service 50 to 4,999 kW class."]
[]
[null,6,null,null,null,"Approval to continue to charge Wholesale Market and Rural Rate Protection Charges approved in the Board Decision and Order in the matter of WHESC’s 2016 Distribution Rates (EB-2015-0109)."]
[]
[null,7,null,null,null,"Approval to continue the Specific Service Charges, Retail Service Charges, and Transformer Allowance approved in the Board Decision and Order in the matter of WHESC’s 2016 Distribution Rates (EB-2015-0109)."]
[]
[null,8,null,null,null,"Approval of two new Specific Service Charges as outlined in Exhibit 8. "]
[]
[null,9,null,null,null," Approval of the proposed loss factors as detailed in Exhibit 8."]
[]
[null,10,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,11,null,null,null,"Approval of the rate riders for a one year period to dispose of the difference from 2014-2016 in Net Book Value of Property, Plant and Equipment, as a result of WHESC’s changes to early retirement of assets which are no longer subject to pooling under IFRS.  These adjustments are recorded in Account 1575, IFRS-CGAAP Transitional PP&E Amounts as explained in Exhibit 9. "]
[]
[null,12,null,null,null," Approval of the rate riders for a one year disposition of the Lost Revenue Adjustment Mechanism Variance Account (\"LRAMVA\") for lost revenue from 2013 to 2014 resulting from 2011 to 2015 OPA programs as detailed in Exhibit 4."]
[]
[null,13,null,null,null,"Approval to continue to use Deferral and Variance Account 1557 MIST Meters Capital and OM&A until WHESC’s next Cost of Service Rate Application.  "]
[]
[null,14,null,null,null,"Approval to obtain payment from the IESO for Ratepayer Protection under O. Reg. 330/09 in the amount of $5,172 annually by payment of $431 monthly for Renewable Generation Connection-Provincial Amount as detailed in Exhibit 2.  Start date of date with effect January 1, 2017.  "]
[]
[null,15,null,null,null,"Approval to obtain a one-time payment from the IESO for Ratepayer Protecton under O. Reg. 330/0 in the amount of $8,136 for Renewable Generation Connection-Provincial Amounts as detailed in Exhibit 2.  Cummulative Provincial Amounts to December 31, 2016.  "]

{"sheet":"App.2-AA_Capital Projects","index":5,"n_rows":248,"n_cols":11,"rows_kept":248,"cut":false,"hidden":false,"merged":[[242,0,242,10],[199,0,199,10],[201,0,201,10],[203,0,203,10],[205,0,205,10],[228,0,228,10],[165,0,165,10],[172,0,172,10],[173,0,173,10],[175,0,175,10],[186,0,186,10],[53,0,53,10],[67,0,67,10],[122,0,122,10],[155,0,155,10],[164,0,164,10],[22,0,22,10],[24,0,24,10],[43,0,43,10],[45,0,45,10],[52,0,52,10],[11,0,11,7],[9,0,9,7],[8,0,8,7],[14,0,14,10],[15,0,15,10]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:","47-51"]
[]
[null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-AA"]
["Capital Projects Table"]
[]
[]
["Projects","2012 Revised","2013 Revised",2014,{"$f":"BridgeYear - 1","v":2015},{"$f":"BridgeYear & \" Bridge Year\"","v":"2016 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2017 Test Year"},"2018 Forecast","2019 Forecast","2020 Forecast","2021 Forecast"]
["Reporting Basis","CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
["System Access"]
["Municipal Relocations"]
["Woodlawn Road Widening Rice to First Avenue",287848]
["Contributed Capital Region of Niagara - Woodlawn",-124159]
["Wellington Street Road Widening",null,null,null,32821]
["Contributed Capital City of Welland - Wellington",null,null,null,null,-3000]
["System Expansion - Generation",null,null,null,null,null,14501]
["Sub-Total Municipal Relocations",{"$f":"SUM(B17:B21)","v":163689},{"$f":"SUM(C17:C21)","v":0},0,32821,-3000,14501,0,0,0,0]
["Customer Connections"]
["New Overhead/Underground Service Connections",39404,9908,40922,42577,40000,40000,40000,40000,40000,40000]
["Expansions (Subdivisions)"]
["Clare Estates 1",9160]
["Elmwood Estates",28368]
["Hunter's Pointe - Galloway",26515]
["Hunter's Pointe - Block 150",2316]
["Shipview Court",10175]
["Webber Estates",null,28503]
["Blue Rive Estates",null,16214]
["Hunter's Pointe - Masters",null,9864]
["Hunter's Pointe - Highlands",null,14820]
["Coyle Creek 2 & 3",null,null,6800]
["Pine Creek",null,null,6919]
["Clare Estates 2",null,null,1902]
["Coyle Creek 4",null,null,8112]
["Tetherwood 2",null,null,6583]
["Michael Drive",null,null,null,4230]
["Clare Estates 3",null,null,null,10068]
["Lochness North 1",null,null,null,10112]
["Sub Total Subdivisions - Plan",{"$f":"SUM(B26:B42)","v":76534},{"$f":"SUM(C26:C42)","v":69401},30316,24410,50000,50000,50000,50000,50000,50000]
["Expansions (Transformers/Meters)"]
["Contributed Capital Sale of Transformers/Meters",-74519,-59359,-29240,-56586,0,0,0,0,0,0]
["Retail Meters"]
["Smart Meters",17202,65532,63482,50857,60000,100000,100000,100000,100000,60000]
["Communication Equipment - Metro Collector",3456]
["Computer Equipment - Smart Meter Diagnostics",null,null,5873]
["MIST Meter Replacements",null,null,null,null,null,null,60000,60000]
["Sub-Total Retail Meters",{"$f":"SUM(B47:B50)","v":20658},{"$f":"SUM(C47:C50)","v":65532},69355,50857,60000,100000,160000,160000,100000,60000]
["Sub-Total System Access",{"$f":"B51+B45+B43+B24+B22","v":225766},{"$f":"C51+C45+C43+C24+C22","v":85482},111353,94079,147000,204501,250000,250000,190000,150000]
["System Renewal Projects"]
["Substation Renewal"]
["MS 3 Battery Charger Replacement",null,null,null,8227]
["MS 4 Primary Cabling",null,3532]
["MS 5 Fencing",6627]
["MS 5 HV Switchgear - 5T2",46065]
["MS 5 HV Switchgear - 5T1",null,null,null,51032]
["MS 6 Transformer & Primary Cabling",100995]
["MS 7 Switchgear & Primary Cabling",828,null,null,null,200000]
["MS 8 Transformer/Switchgear/Primary Cabling",null,null,null,null,null,50000,100000,100000]
["MS 9 Switchgear & Primary Cabling",null,null,null,null,null,null,null,50000,50000,100000]
["MS 10 HV Switchgear & Primary Cabling",null,null,null,null,null,null,125000]
["MS 12 Transformer & Primary Cabling",47270,null,null,30290]
["MS 14 Transformer/Switchgear/Primary Cabling",null,null,null,48350,null,120000]
["Sub-Total Substation Renewal",{"$f":"SUM(B55:B66)","v":201785},{"$f":"SUM(C55:C66)","v":3532},0,137899,200000,170000,225000,150000,50000,100000]
["Overhead Line Renewal"]
["Pole Replacement 4.16kV First Ave-College Park to Woodland ",37692]
["Pole Replacement 4.16kV Summitt Ave ",17011]
["Aqueduct Area 4.16kV Rebuild-Birch,Cedar,Beechwood ",73440]
["Pole Replacement 4.16kV Market Square",17473]
["Regent Street Rebuild/Conversion 2.4kV to 16kV",292255]
["Mayfair Estates Rebuild/Conversion 2.4kV to 16kV",69810]
["Niagara Street South of Quaker Rebuild/Conversion 4.16kV to 27.6kV",33324]
["Plymouth Road-St. Mary's School Rebuild/Conversion 4.16kV to 27.6kV",25473]
["Netherby Road @ Townline Tunnel Rebuild/Conversion 2.4kV to 16kV",17375,20185]
["Maple,Bald,Denistoun,Hooker Rebuild/Conversion 4.16kV to 27.6kV",193692,2992]
["PCB Transformer Replacements",13660,51238]
["Cohoe Street 4.16kV Rebuild",null,12538]
["Pine Street 4.16kV Rebuild",null,28469]
["Circuit North of Crowland TS 27.6kV Rebuild",null,12305]
["Pole Replacement 4.16kV Woodview Estates-Trent Avenue",null,29178]
["Garner Avenue 4.16kV Rebuild",null,83995,4318]
["Fitch Street-First Ave to Prince Charles Rebuild/Conversion 2.4kV to 16kV",null,31326]
["Wilton & Riverside Rebuild/Conversion 4.16kV to 27.6kV",null,262157]
["McCormick & Dufferin Rebuild/Conversion 2.4kV to 16kV",null,66862]
["Cady Street Rebuild/Conversion 2.4kV to 16kV",null,22122]
["Southworth Rebuild/Conversion 4.16kV to 27.6kV",null,335986]
["Lancaster Drive Rebuild/Conversion 4.16kV to 27.6kV",null,54193]
["Major Street 27.6kV Rebuild",null,null,323827]
["Division & Burger Rebuild/Conversion 4.16kV to 27.6kV",null,null,295502]
["Bald St West and Denistoun Rebuild/Conversion 2.4kV to 16kV",null,null,32978]
["Clare Avenue & Woodlawn Rebuild/Conversion 4.16kV to 27.6kV",null,null,112907]
["Harriet Street Rebuild/Conversion 2.4kV to 16kV",null,null,27181]
["Wallace Avenue Rebuild/Conversion 2.4kV to 16kV",null,null,45980]
["James Street 4.16kV Rebuild",null,null,5393,13477]
["Orchard,Wright,Deere Rebuild/Conversion 2.4kV to 16kV",null,null,156366,175959]
["Lincoln,Wilton,Riverside Rebuild/Conversion 4.16kV to 27.6kV",null,null,4475,61145]
["Grange Avenue 4.16kV Rebuild",null,null,null,37806]
["Southworth Rebuild 8F3 Feeder",null,null,null,69369]
["Fitch Street & Westdale Rebuild/Conversion 2.4kV to 16kV",null,null,null,70026]
["Hellems Ave-King Street Conversion 4.16kV to 27.6kV",null,null,null,97672]
["Hellems Ave- Dorothy to Park Rebuild/Conversion 4.16kV to 27.6kV",null,null,null,269045,300000]
["Fitch Street @ MS7 4.17/27.6kV Rebuild to accommodate upgrade",null,null,null,null,75000]
["Lincoln Street east of Denistoun 27.6kV Rebuild",null,null,null,null,50000]
["Church St/Niagara Street Rebuild/Conversion 4.16kV to 27.6kV",null,null,null,null,450000,300000]
["Wellington Street-East Main to Eastdale Rebuild/Conversion 4.16kV to 27.6kV",null,null,null,null,88000,250000]
["Bradley Ave 4.16kV Rebuild to accommodate Robert St U/G",null,null,null,null,null,49485]
["Ross Street/Kennedy Street Rebuild/Conversion 4.16kV to 27.6kV",null,null,null,null,null,150000,100000]
["Ontario Road Corridor to Canal Rebuild/Conversion 4.16kV to 27.6kV",null,null,null,null,null,null,300000]
["Lincoln Street-Coventry to Schoelfield Rebuild/Conversion 4.16kV to 27.6kV",null,null,null,null,null,null,null,440000]
["Duncan Street-Hagar to East Main Rebuild/Conversion 4.16kV to 27.6kV",null,null,null,null,null,null,null,300000,320000]
["Clare-Thorold to Steven Rebuild/Conversion 4.16kV to 27.6kV",null,null,null,null,null,null,null,null,100000]
["Dorothy Street-River Road to Ross St Rebuild/Conversion 2.4kV to 16kV",null,null,null,null,null,null,null,null,100000]
["Denistoun Street-Hooker to Welland River Rebuild/Conversion 4.16kV to 27.6kV",null,null,null,null,null,null,null,null,250000]
["Myrtle Avenue Rebuild/Conversion 4.16kV to 27.6kV",null,null,null,null,null,null,null,null,165000]
["Rusholme Road 27.6kV Rebuild",null,null,null,null,null,null,null,null,null,150000]
["Classic/Lewis Street Rebuild/Conversion 2.4kV to 16kV",null,null,null,null,null,null,null,null,null,350000]
["King Street-Lincoln to Regent Rebuild/Conversion 4.16kV to 27.6kV",null,null,null,null,null,null,null,null,null,300000]
["Hellems Ave-Park to Lincoln Rebuild/Conversion 4.16kV to 27.6kV",null,null,null,null,null,null,null,null,null,310000]
["Sub-Total Overhead Line Renewal",{"$f":"SUM(B69:B121)","v":791205},{"$f":"SUM(C69:C121)","v":1013546},1008927,794499,963000,749485,400000,740000,935000,1110000]
["Underground Line Renewal"]
["Preston Place 4.16kV Rebuild",23178]
["Whiteoak Cr 4.16kV Rebuild",21629]
["McComb 4.16kV Rebuild",79076,5503]
["Oak Street Rebuild/Conversion 2.4kV to 16kV",21791,45650]
["Ontario Road Canal Crossing-Backup Cable",null,20075]
["Woodlawn/Lincoln/Division Canal Crossing-Backup Cable",null,41856]
["Preston,Wiltshire,McColl 4.16kV Rebuild",null,171993]
["Graystone Area Rebuild/Conversion 2.4kV to 16kV",null,17970,380376,54285]
["Clairmount/Bettes Rebuild/Conversion 2.4kV to 16kV",null,30590,31397]
["Birch & Linwood Rebuild/Conversion 2.4kV to 16kV",null,null,38603]
["Rice Road Rebuild/Conversion 4.16kV to 27.6kV",null,null,85950,17256]
["Humberstone/Townline Tunnel 27.6 kV Rebuild ",null,null,null,345567]
["Regatta Drive-Primary Loop 2.4kV Rebuild",null,null,null,23771]
["Wilson Road to New Seniors Residence Rebuild/Conversion 4.16kV to 27.6kV",null,null,null,133567]
["Woodington/Champlain 2.4kV Rebuild",null,null,null,null,100000]
["Silvan/Newleaf Phase 1 Rebuild/Conversion 2.4kV to 16kV",null,null,null,null,210000]
["Maureen Ave 2.4kV Rebuild",null,null,null,null,null,125000]
["Riverview Drive Rebuild/Conversion 4.16kV to 27.6kV",null,null,null,null,null,150000]
["Robert Street Rebuild/Conversion 2.4kV to 16kV",null,null,null,null,null,150000]
["Silvan/Newleaf Phase 2 Rebuild/Conversion 2.4kV to 16kV",null,null,null,null,null,280000]
["Royal Oak 2.4kV Rebuild",null,null,null,null,null,null,160000]
["Page Drive-Whiteoak Cr 2.4kV Rebuild",null,null,null,null,null,null,250000]
["Loyalist/Lisa/Jennifer Rebuild/Conversion 2.4kV to 16kV",null,null,null,null,null,null,300000]
["Glenayr/McGill 2.4kV Rebuild",null,null,null,null,null,null,null,300000]
["Glen Park Drive/Court Rebuild/Conversion 2.4kV to 16kV",null,null,null,null,null,null,null,300000]
["Centennial Drive Rebuild/Conversion 2.4kV to 16kV",null,null,null,null,null,null,null,125000]
["Rolling Acres 2.4kV Rebuild",null,null,null,null,null,null,null,null,200000]
["Bridlewood/Chapel Hill Rebuild/Conversion 2.4kV to 16kV",null,null,null,null,null,null,null,null,300000]
["Apple/Brant Rebuild/Conversion 2.4kV to 16kV",null,null,null,null,null,null,null,null,125000]
["Erin & Steven Rebuild/Conversion 2.4kV to 16kV",null,null,null,null,null,null,null,null,150000,150000]
["Nottingham Ave 2.4kV Rebuild",null,null,null,null,null,null,null,null,null,250000]
["Sub-Total Underground Line Renewal",{"$f":"SUM(B124:B154)","v":145674},{"$f":"SUM(C124:C154)","v":333637},536326,574446,310000,705000,710000,725000,775000,400000]
["Miscellaneous Renewal"]
["Miscellaneous Pole Replacements",78259,89289,107968,101094,100000,100000,50000,50000,50000,50000]
["Miscellaneous Transformer Replacements",27771,81026,39399,73031,50000,50000,50000,50000,50000,50000]
["Transformers New Developments",74519,59359,29240,56586,0,0,0,0,0,0]
["Change in Transformer Inventory",-128126,-117628,-43991,36030,0,0,0,0,0,0]
["Miscellaneous Underground Rebuild",30926,582,32436,0,30000,30000,30000,30000,30000,30000]
["Miscellaneous Overhead Primary",11288,41357,0,0,30000,30000,30000,30000,30000,30000]
["Sub-Total Miscellaneous Renewal",{"$f":"SUM(B157:B162)","v":94637},{"$f":"SUM(C157:C162)","v":153985},165052,266741,210000,210000,160000,160000,160000,160000]
["Sub-Total System Renewal Projects",{"$f":"B163+B155+B122+B67","v":1233301},{"$f":"C163+C155+C122+C67","v":1504700},1710305,1773585,1683000,1834485,1495000,1775000,1920000,1770000]
["System Service "]
["Scada/Substation System Service"]
["Scada Switches/Remote Fault Indicators/Radio Systems",8300,4047,null,5326,null,60000,35000,35000,35000,35000]
["MS1 - RTU/Relay Replacements",null,null,null,null,null,null,100000]
["MS5 - RTU/Relay Replacements",null,null,null,null,null,null,75000]
["Scada SmartVU/Server Upgrade",null,null,null,null,null,50000,50000]
["Scada Software ICCP",null,null,55500,27911]
["Sub-Total System Service ",{"$f":"SUM(B166:B171)","v":8300},4047,55500,33237,0,110000,260000,35000,35000,35000]
["General Plant"]
["Furniture & Equipment"]
["Furniture & Equipment",11025,1403,0,0,0,0,0,0,0,0]
["Computer Hardware"]
["Computer Equipment Miscellaneous",13289,14809,14064,42657,25000,25000,25000,25000,25000,25000]
["Computer Equipment FileNexus Test Server",null,null,7645]
["Computer Equipment HP Scanners (4)",null,null,6536]
["Computer Equipment Cisco Firewall",null,null,9705]
["Computer Equipment Server/Lan/Battery Backup",null,null,45922]
["Computer Equipment Engineering Server",null,null,13353]
["Computer Equipment Engineering Plotter",null,null,7839]
["Computer Equipment Mcare Tablets (4)",null,null,7560,8984]
["Computer Equipment Backup Server from Tape to Disk ",null,null,null,15683]
["Sub-Total Computer Equipment ",{"$f":"SUM(B177:B185)","v":13289},{"$f":"SUM(C177:C185)","v":14809},112624,67324,25000,25000,25000,25000,25000,25000]
["Computer Software"]
["Computer Software Northstar Customer Connect",11250,null,3750]
["Computer Software Northstar CIS Version 6.4",null,null,42844,-3427]
["Computer Software Northstar CIS Automation Platform",null,null,null,8400]
["Computer Software Northstar CIS Cognos License",null,null,null,5667]
["Computer Software Cayenta Financials Implementation",58433]
["Computer Software Cayenta Financials Fixed Assets Module/Upgrade",null,null,null,35490,25000]
["Computer Software Spidaweb",4411]
["Computer Software Autocad",4620]
["Computer Software FileNexus Document Storage License/Modules",null,68401,{"$f":"1000+3486+3600+6760+8340+8306","v":31492}]
["Computer Software FileNexus Customer Online Forms",null,null,null,null,40000,40000]
["Computer Software Multispeak Outage Manager",null,16621]
["Sub Total Computer Software - Plan",{"$f":"SUM(B188:B198)","v":78714},85022,78086,46130,65000,40000,50000,50000,50000,50000]
["Communication Equipment"]
["Communication Equipment - New Phone System",0,68771,3495,0,0,0,0,0,0,0]
["Measurement & Testing Equipment"]
["Measurement & Testing Equipment",2996,-711,0,0,0,0,0,0,0,0]
["Tools "]
["Tools ",0,0,5980,0,5500,5000,5000,5000,5000,5000]
["Automotive Equipment & Vehicles"]
["2013 Freightliner Double Bucket  Truck",null,325615]
["2005 Backyard Digger & Trailer Used",null,null,32500]
["2014 Brooks Brothers Pole Trailer ",null,null,23327]
["Rebuild GMC Digger Derrick Rebuild Motor (Truck 31 - 1988)",null,null,9296]
["Rebuild International Single Bucket Truck Sub frame (Truck 11 - 2000)",null,null,23648]
["2015 Nissan Van (Truck 8 - 2001)",null,null,null,27099]
["2015 Dump Trailer",null,null,null,4400]
["2016 International Double Bucket Truck (Truck 9 - 1998)",null,null,null,117800,246300]
["2016 3/4 Ton Pickup Truck (Truck 3 - 1995)",null,null,null,null,40000]
["2016 1/2 Ton Pickup Truck (Truck 1 - 2000)",null,null,null,null,35000]
["2016 International Digger Derrick (Truck 31 - 1988)",null,null,null,null,315000]
["2017 1/2 Ton Pickup Truck (Truck 36 - 2000)",null,null,null,null,null,35000]
["2017 1/2 Ton Pickup Truck (Truck 37 - 2000)",null,null,null,null,null,35000]
["2018 3/4 Ton Pickup Truck (Truck 24 - 1997)",null,null,null,null,null,null,50000]
["2018 Forklift Replacement (Truck 43 - 2002)",null,null,null,null,null,null,50000]
["2019 3/4 Ton Pickup Truck (Truck 42 - 2005)",null,null,null,null,null,null,null,45000]
["2021 International Bucket Truck (Truck 11 - 2000)",null,null,null,null,null,null,null,null,120000,250000]
["2020 Passenger Van (Truck 41 - 2005)",null,null,null,null,null,null,null,null,30000]
["2020 Utility Van (Truck 44 - 2007)",null,null,null,null,null,null,null,null,40000]
["2021 3/4 Ton Pickup Truck (Truck 51 - 2010)",null,null,null,null,null,null,null,null,null,50000]
["2022 International Digger Derrick (Truck 18 - 1990)",null,null,null,null,null,null,null,null,null,120000]
["Sub Total Automotive Equipment & Vehicles",{"$f":"SUM(B207:B227)","v":0},{"$f":"SUM(C207:C227)","v":325615},88771,149299,636300,70000,100000,45000,190000,420000]
["Buildings & Grounds"]
["Roof Replacement Administrative Office - Board Room Area",19453]
["Main Office & Conference Room Renovations",157810]
["Atrium Replacement/New Customer Service Area",134344]
["Building Renovations - Ladies Washrooms",null,22167]
["Building Renovations - Men's Washrooms",null,null,33433]
["Building Upgrades PDB Shed",null,null,null,3425]
["Building Upgrades A/C Multizone",null,null,null,15285]
["Building Upgrades Fire Alarm System",null,null,null,null,70000]
["Building Upgrades Stair Lift to Lower Level",null,null,null,null,null,25000]
["Service Centre Parking Lot Repaving",null,null,null,null,null,100000,100000]
["Building Upgrades - Plan",null,null,null,null,null,null,25000,25000,25000,25000]
["Service Centre Roof Replacement",null,null,null,null,null,null,null,250000]
["Sub-Total Buildings & Grounds",{"$f":"SUM(B230:B241)","v":311607},{"$f":"SUM(C230:C241)","v":22167},33433,18710,70000,125000,125000,275000,25000,25000]
["Renewables - Non Rate Regulated"]
["Renewable Generation Microfits",81719,-1958,0,0,0,0,0,0,0,0]
["Sub-Total General Plant",{"$f":"B244+B242+B228+B205+B203+B201+B199+B186+B175","v":499350},515118,322389,281463,801800,265000,305000,400000,295000,525000]
["Total Before Renewable & Non-Rate Regulated",{"$f":"B245+B172+B164+B52","v":1966717},2109347,2199547,2182364,2631800,2413986,2310000,2460000,2440000,2480000]
["Less Renewable Generation Microfits",-81719,1958,0,0,0,0,0,0,0,0]
["Total Regulated",{"$f":"B246+B247","v":1884998},2111305,2199547,2182364,2631800,2413986,2310000,2460000,2440000,2480000]

{"sheet":"App.2-AB_Capital Expenditures","index":6,"n_rows":35,"n_cols":21,"rows_kept":35,"cut":false,"hidden":false,"merged":[[8,0,8,20],[9,0,9,20],[13,7,13,9],[13,10,13,12],[13,13,13,15],[13,16,14,16],[13,17,14,17],[15,16,15,20],[12,0,15,0],[12,1,12,15],[15,1,15,2],[15,4,15,5],[15,7,15,8],[15,10,15,11],[15,13,15,14],[12,16,12,20],[13,1,13,3],[13,4,13,6],[13,18,14,18],[13,19,14,19],[13,20,14,20],[24,0,24,20],[32,0,33,20],[35,0,36,20],[34,0,34,20],[27,0,27,20],[28,0,28,20],[29,0,30,20],[31,0,31,20],[25,0,25,7]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",null,40]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,"2016-10-28"]
[]
["Appendix 2-AB"]
["Table 2 - Capital Expenditure Summary from Chapter 5 Consolidated\nDistribution System Plan Filing Requirements"]
[]
["First year of Forecast Period:",2017]
["CATEGORY","Historical Period (previous plan1 & actual)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Forecast Period (planned)"]
[null,{"$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",null,225766,{"$f":"IF(ISERROR((C17-B17)/B17),\"--\",(C17-B17)/B17)","v":"--"},{"$f":"35000+50000+50000","v":135000},85482,{"$f":"IF(ISERROR((F17-E17)/E17),\"--\",(F17-E17)/E17)","v":-0.36680000000000001},null,111353,{"$f":"IF(ISERROR((I17-H17)/H17),\"--\",(I17-H17)/H17)","v":"--"},null,94079,{"$f":"IF(ISERROR((L17-K17)/K17),\"--\",(L17-K17)/K17)","v":"--"},147000,147000,{"$f":"IF(ISERROR((O17-N17)/N17),\"--\",(O17-N17)/N17)","v":0},204501,250000,250000,190000,150000]
["System Renewal",null,1233301,"--",{"$f":"1369200-35000","v":1334200},1504700,0.12779193524209265,null,1710305,"--",null,1773585,"--",1683000,1683000,0,1834485,1495000,1775000,1920000,1770000]
["System Service",null,8300,"--",35000,4047,-0.88437142857142859,null,55500,"--",null,33237,"--",0,0,"--",110000,260000,35000,35000,35000]
["General Plant",null,{"$f":"499350-81719","v":417631},"--",{"$f":"30000+5000+5000+52000+10000+325165+5000+17500+2500+20000","v":472165},{"$f":"515118+1958","v":517076},9.511717302214269E-2,null,322389,"--",null,281463,"--",801800,801800,0,265000,305000,400000,295000,525000]
["TOTAL EXPENDITURE",1887015,{"$f":"SUM(C17:C20)","v":1884998},-1.0688839251410296E-3,1976365,2111305,6.8276861814492773E-2,2002500,2199547,9.840049937578027E-2,2027500,2182364,7.638175092478422E-2,2631800,2631800,0,2413986,2310000,2460000,2440000,{"$f":"SUM(U17:U20)","v":2480000}]
["System O&M",null,2978610,"--",3013809,2886152,-4.2357362394232677E-2,null,2926724,"--",null,3154558,"--",3255419,3255419,0,3392703]
[]
["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,0]
[]
["Explanatory Notes on Variances (complete only if applicable)"]
["Notes on shifts in forecast vs. historical budgets by category"]
["The Budget amounts from 2013 to 2015 represents the total capital from the Asset Management Plan included in the 2013 Cost of Service Application (\"COS\"). As no Distribution System Plan was included in the 2013 COS there is no breakout available by category for the budget from 2012 to 2015.  The Budget for 2012 represents the final amount approved in the 2013 Cost of Service Rate Application as detailed in the final Chapter 2 Appendices 2012 Continuity MIFRS."]
[]
["Notes on year over year Plan vs. Actual variances for Total Expenditures"]
["Actual capital expenditures exceeded plan from 5% to 10% per year over the 2013 to 2015 period.  Actuals are within the plus/minus 10% target WHESC has determined for Capital Expenditures.  General Plant increased significantly in the 2016 Bridge Year as a result of the purchase of two new trucks at a cost of approximatley $650K."]
[]
["Notes on Plan vs. Actual variance trends for individual expenditure categories"]

{"sheet":"App.2-AC_Customer Engagement","index":7,"n_rows":45,"n_cols":3,"rows_kept":45,"cut":false,"hidden":false,"merged":[[9,0,9,2],[8,0,8,2]]}
[null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,"Exhibit:",1]
[null,"Tab:"]
[null,"Schedule:"]
[null,"Page:"]
[]
[null,"Date:","2016-10-28"]
[]
["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."]
["Meetings with City of Welland and Region of Niagara       Scattered Load rates in 2017 Rate Application and bill impacts.","Region of Niagara advised that scattered load has very little impact on their costs.  City of Welland were also advised of scattered load bill impacts.","WHESC explained impact of scattered load rates in rate application and impact on future bills for the City of Welland and the Region of Niagara as they represent the majority of the scattered load customers."]
[]
["City of Welland Corporate Calls for Commercial Customers Welland Hydro is part of the City of Welland team which meets with individual commercial customers (13-15 customers) annually in 2014, 2015 and 2016.","Customer needs identified were issues with momentary outages, power quality, e-billing, Class A vs Class B in regard to Global adjustment, electricity usage and CDM questions.","Customer follow up meetings were held to discuss and resolve issues in regard to outages and power quality, assist with registration for e-billing, review Class A and Class B, electricity usage and CDM."]
[]
["Meetings with two large industrial customers (GS>50kW)                     Welland Forge and Welded Tube.","Meetings were held with Welded Tube to assist with power quality issues. Meetings were held with Welland Forge to review Class A and B status and options.","Power quality meetings were held with Welded Tube as well as contact information to dedicated staff for any future issues.  Welland Forge has become a Class A customer after reviewing all variables and options through meetings with WHESC and the IESO."]
[]
["IESO and WHESC Focus Group Meetings July 27/28, 2015  IESO organized Focus Group meetings for Residential, Commercial, and Contractors from WHESC regarding CDM SaveONenergy Programs.","Residential customers and commercial customers advised that they complete CDM projects as a concern for the environment. Customers are aware of CDM Programs, believe they will reduce consumption, but probably only maintain cost as rates are increasing.  Customers believe electricity cost is expensive and cannot afford a lot of  increases in their electricity bills.  Customers would like to see higher incentives for they CDM Programs.  For the most part they mistrust of the Ontario government in regards to the electricity market.","WHESC markets programs through newspaper and social media to assist customers with program information, WHESC completes applications to make the process easier for customers when required.  Customer Connect is used to assist customers with understanding usage and costs and TOU rate impacts. WHESC is a member of the Welland Pelham Chamber of Commerce, Niagara Industrial Association (NIA), and SEART (Special Events Application Review Team) to understand potential growth, address customer questions, and understand the needs of customers."]
[]
["Meeting with Region of Niagara - August 2015","Review the Region of Niagara projects over the next 5 years and any concerns in regards to service issues. Projects discussed included lighting projects at water pump sights and a retrofit project at the Water Treatment Plant.","WHESC assisted with applications for Water Treatment Plant retrofit that is currently taking place and provided information for the lighting retrofit projects."]
[]
["Customer Engagement Focus Group Residential Customers August 25, 2015                                                                                                                                                        - 13 customers attended","Customers want accurate bills, Pre-Authorized Payment options, communication by telephone, and reliable power.  However, they do not want to pay higher electricity rates.  They like the online Customer Connect tool and overall are happy with WHESC Customer Service. Customers were made aware of what to do around downed wires and to call before digging. One customer requested a visit from Welland Hydro staff in regards to an old service at their site.","WHESC maintains +99% accuracy for billing.  WHESC  developed an online PAP portal now used by customers.  Automated calls are sent for any planned or emergency outages and 48 hour calls for non payment issues.  WHESC is currently updating its Customer Connect to enhance online site (test system currently).  Safety Advertising on radio is taken out twice per year along with continuing Elementary School Safety and Conservation programs. WHESC is currently developing Customer Connect and Outage Management App for mobile devices."]
[]
["Hope Centre Meetings (LEAP and OESP Agency)            WHESC meetings with HOPE Centre Executive Director and Hope Centre staff to review issues with LEAP, OESP, Low Income Customers and Senior Citizens","Customers are concerned with high costs and want to access information online.  Customers are having some difficulty understanding OESP and seniors are sometimes too proud to come to the Hope Centre for assistance.","WHESC and the Hope Centre held two special days, one at City Hall in Welland and one at WHESC to register and explain LEAP, OESP and Customer Connect (online billing presentation information and e-billing) to customers."]
[]
["Customer Engagement 2016 Rate Application                  WHESC worked with Marketing Innovations to create a Customer Engagement Plan to present rate changes and bill impacts to WHESC Customers via- Telephone Surveys, Two Focus Group Sessions and Individual Meetings with 5 GS> 50 kW customers. reference is Customer Consultation Report 2017 Rate Application Review","Please refer to Customer Consultation Report 2017 Rate Application Exhibit 1 for a Review for Customers needs and preferences identified.","Please refer to Customer Consultation Report 2017 Rate Application Exhibit 1 for a Review for Customers needs and preferences identified."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Note:  Use \"ALT-ENTER\" to go to the next line within a cell"]

{"sheet":"App.2-B_Acctg Instructions","index":8,"n_rows":73,"n_cols":7,"rows_kept":73,"cut":false,"hidden":false,"merged":[[103,0,103,10],[103,11,103,18],[98,0,98,10],[98,11,98,18],[99,0,99,10],[99,11,99,18],[100,0,100,10],[100,11,100,18],[101,0,101,10],[101,11,101,18],[102,0,102,10],[107,0,107,10],[107,11,107,18],[108,0,108,10],[108,11,108,18],[109,0,109,10],[109,11,109,18],[104,0,104,10],[104,11,104,18],[105,0,105,10],[105,11,105,18],[106,0,106,10],[106,11,106,18],[115,0,115,10],[115,11,115,18],[110,0,110,10],[110,11,110,18],[111,0,111,10],[111,11,111,18],[112,0,112,10],[112,11,112,18],[119,0,119,10],[119,11,119,18],[113,0,113,10],[113,11,113,18],[114,0,114,10],[114,11,114,18],[120,0,120,10],[120,11,120,18],[121,0,121,10],[121,11,121,18],[116,0,116,10],[116,11,116,18],[117,0,117,10],[117,11,117,18],[118,0,118,10],[118,11,118,18],[128,0,128,10],[128,11,128,18],[125,0,125,10],[125,11,125,18],[126,0,126,10],[126,11,126,18],[127,0,127,10],[127,11,127,18],[122,0,122,10],[122,11,122,18],[123,0,123,10],[123,11,123,18],[124,0,124,10],[124,11,124,18],[95,11,95,18],[96,0,96,10],[96,11,96,18],[97,0,97,10],[97,11,97,18],[93,11,93,18],[94,0,94,10],[94,11,94,18],[102,11,102,18],[91,0,91,10],[91,11,91,18],[93,0,93,10],[84,11,84,18],[92,0,92,10],[92,11,92,18],[90,0,90,10],[90,11,90,18],[88,0,88,10],[88,11,88,18],[89,0,89,10],[89,11,89,18],[75,0,75,10],[75,11,75,18],[76,0,76,10],[76,11,76,18],[85,0,85,10],[85,11,85,18],[86,0,86,10],[86,11,86,18],[87,0,87,10],[77,11,77,18],[77,0,77,10],[78,11,78,18],[79,0,79,10],[79,11,79,18],[80,0,80,10],[80,11,80,18],[81,0,81,10],[81,11,81,18],[87,11,87,18],[82,0,82,10],[82,11,82,18],[83,0,83,10],[83,11,83,18],[84,0,84,10],[63,0,64,12],[72,0,72,12],[0,0,0,10],[1,0,1,10],[5,0,5,10],[31,0,33,10],[31,11,33,18],[39,0,41,10],[39,11,41,18],[25,0,27,10],[10,0,16,0],[8,4,8,5],[18,0,18,9],[19,0,19,8],[48,1,50,12],[52,1,53,12],[20,0,20,8],[51,1,51,12],[58,1,58,12],[59,1,59,12],[62,1,62,11]]}
["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:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:","19-23"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,null,null,"Accounting Standard","CGAAP","Revised"]
[null,null,null,null,null,null,"Year ",2013]
[]
[null,null,null,"Cost",null,null,null,null,null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance",null,null,"Additions 4","Disposals 6","Closing Balance",null,"Opening Balance",null,null,"Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",1089119,null,null,16621,-364897,{"$f":"D17+G17+H17","v":740843},null,-553375,null,null,-140667,364897,{"$f":"K17+N17+O17","v":-329145},{"$f":"I17+P17","v":411698}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",70296,null,null,null,null,{"$f":"D18+G18+H18","v":70296},null,-59631,null,null,-640,null,{"$f":"K18+N18+O18","v":-60271},{"$f":"I18+P18","v":10025}]
["N/A",1805,"Land",158686,null,null,null,null,{"$f":"D19+G19+H19","v":158686},null,null,null,null,null,null,{"$f":"K19+N19+O19","v":0},{"$f":"I19+P19","v":158686}]
[47,1808,"Buildings",96568,null,null,null,null,{"$f":"D20+G20+H20","v":96568},null,-59993,null,null,-1236,null,{"$f":"K20+N20+O20","v":-61229},{"$f":"I20+P20","v":35339}]
[13,1810,"Leasehold Improvements",null,null,null,null,null,0,null,null,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",467359,null,null,null,null,467359,null,-37847,null,null,-14857,null,-52704,414655]
[47,1820,"Distribution Station Equipment <50 kV",4223152,null,null,3532,-199818,4026866,null,-2545494,null,null,-86093,199818,-2431769,1595097]
[47,1825,"Storage Battery Equipment",null,null,null,null,null,0,null,null,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",7201902,null,null,786758,null,7988660,null,-1175216,null,null,-140076,null,-1315292,6673368]
[47,1835,"Overhead Conductors & Devices",12748640,null,null,174979,null,12923619,null,-8305774,null,null,-122746,null,-8428520,4495099]
[47,1840,"Underground Conduit",916576,null,null,154014,null,1070590,null,-129886,null,null,-18603,null,-148489,922101]
[47,1845,"Underground Conductors & Devices",11873205,null,null,666205,null,12539410,null,-7430028,null,null,-232479,null,-7662507,4876903]
[47,1850,"Line Transformers",6781896,null,null,337635,-40018,7079513,null,-3417552,null,null,-113827,38230,-3493149,3586364]
[47,1855,"Services (Overhead & Underground)",699038,null,null,27157,null,726195,null,-121581,null,null,-16631,null,-138212,587983]
[47,1860,"Meters",97019,null,null,null,-58242,38777,null,-97019,null,null,null,58242,-38777,0]
[47,1860,"Meters (Smart Meters)",2899712,null,null,65532,null,2965244,null,-566780,null,null,-195498,null,-762278,2202966]
["N/A",1865,"Other Installations on Customer Premises",8010,null,null,null,-8010,0,null,-8010,null,null,null,8010,0,0]
["N/A",1905,"Land",null,null,null,null,null,0,null,null,null,null,null,null,0,0]
[47,1908,"Buildings & Fixtures",2485177,null,null,22165,-4088,2503254,null,-1022867,null,null,-69916,4088,-1088695,1414559]
[13,1910,"Leasehold Improvements",null,null,null,null,null,0,null,null,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",101345,null,null,1403,null,102748,null,-58530,null,null,-9014,null,-67544,35204]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,null,null,0,null,null,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",301070,null,null,14809,-169507,146372,null,-260140,null,null,-18704,169507,-109337,37035]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,null,null,0,null,null,null,null,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,null,null,0,null,null,null,null,null,null,0,0]
[10,1930,"Transportation Equipment",1391448,null,null,325615,-132851,1584212,null,-1154944,null,null,-40672,132851,-1062765,521447]
[8,1935,"Stores Equipment",30023,null,null,null,null,30023,null,-27852,null,null,-760,null,-28612,1411]
[8,1940,"Tools, Shop & Garage Equipment",114950,null,null,null,-35269,79681,null,-87313,null,null,-6748,35269,-58792,20889]
[8,1945,"Measurement & Testing Equipment",26058,null,null,-711,-4896,20451,null,-17328,null,null,-1699,4896,-14131,6320]
[8,1950,"Power Operated Equipment",null,null,null,null,null,0,null,null,null,null,null,null,0,0]
[8,1955,"Communications Equipment",282461,null,null,null,-56496,225965,null,-143637,null,null,-22100,56496,-109241,116724]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,null,null,0,null,null,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",315235,null,null,null,null,315235,null,-81551,null,null,-11128,null,-92679,222556]
[47,1970,"Load Management Controls Customer Premises",null,null,null,null,null,0,null,null,null,null,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,null,null,null,null,0,null,null,null,null,null,null,0,0]
[47,1980,"System Supervisor Equipment",1143045,null,null,4047,-459096,687996,null,-914874,null,null,-35701,459096,-491479,196517]
[47,1985,"Miscellaneous Fixed Assets",null,null,null,null,null,0,null,null,null,null,null,null,0,0]
[47,1990,"Other Tangible Property",null,null,null,null,null,0,null,null,null,null,null,null,0,0]
[47,1995,"Contributions & Grants",-2563013,null,null,-625629,null,-3188642,null,431835,null,null,86571,null,518406,-2670236]
[47,2440,"Deferred Revenue5",null,null,null,null,null,0,null,null,null,null,null,null,0,0]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D57)+1","v":52958978},null,null,{"$f":"SUM(G17:G57)+1","v":1974133},{"$f":"SUM(H17:H57)-1","v":-1533189},{"$f":"SUM(I17:I57)+1","v":53399922},null,{"$f":"SUM(K17:K57)","v":-27845387},null,null,{"$f":"SUM(N17:N57)","v":-1213224},{"$f":"SUM(O17:O57)","v":1531400},{"$f":"SUM(P17:P57)-1","v":-27527212},{"$f":"SUM(Q17:Q57)","v":25872710}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,null,null,{"$f":"D59+G59+H59","v":0},null,null,null,null,null,null,{"$f":"K59+N59+O59","v":0},{"$f":"I59+P59","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"K60+N60+O60","v":0},0]
[null,null,"Total PP&E",{"$f":"SUM(D58:D60)","v":52958978},null,null,{"$f":"SUM(G58:G60)","v":1974133},{"$f":"SUM(H58:H60)","v":-1533189},{"$f":"SUM(I58:I60)","v":53399922},null,{"$f":"SUM(K58:K60)","v":-27845387},null,null,-1213224,1531400,-27527212,25872710]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,null,null,null,null,{"$f":"N61+N62","v":-1213224}]
[]
[null,null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,null,"Net Depreciation",null,null,null,{"$f":"N63-O66-O67","v":-1213224}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,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,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,null,null,"Year ",2014]
[]
[null,null,null,"Cost",null,null,null,null,null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance",null,null,"Additions 4","Disposals 6","Closing Balance",null,"Opening Balance",null,null,"Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"I17","v":740843},null,null,146486,null,{"$f":"D86+G86+H86","v":887329},null,{"$f":"P17","v":-329145},null,null,-137287,null,{"$f":"K86+N86+O86","v":-466432},{"$f":"I86+P86","v":420897}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",{"$f":"I18","v":70296},null,null,null,null,{"$f":"D87+G87+H87","v":70296},null,{"$f":"P18","v":-60271},null,null,-640,null,{"$f":"K87+N87+O87","v":-60911},{"$f":"I87+P87","v":9385}]
["N/A",1805,"Land",158686,null,null,null,null,{"$f":"D88+G88+H88","v":158686},null,0,null,null,null,null,{"$f":"K88+N88+O88","v":0},{"$f":"I88+P88","v":158686}]
[47,1808,"Buildings",96568,null,null,null,null,{"$f":"D89+G89+H89","v":96568},null,-61229,null,null,-1236,null,{"$f":"K89+N89+O89","v":-62465},{"$f":"I89+P89","v":34103}]
[13,1810,"Leasehold Improvements",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",467359,null,null,null,null,467359,null,-52704,null,null,-14857,null,-67561,399798]
[47,1820,"Distribution Station Equipment <50 kV",4026866,null,null,null,null,4026866,null,-2431769,null,null,-76134,null,-2507903,1518963]
[47,1825,"Storage Battery Equipment",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",7988660,null,null,973203,null,8961863,null,-1315292,null,null,-157676,null,-1472968,7488895]
[47,1835,"Overhead Conductors & Devices",12923619,null,null,202465,null,13126084,null,-8428520,null,null,-126520,null,-8555040,4571044]
[47,1840,"Underground Conduit",1070590,null,null,72305,null,1142895,null,-148489,null,null,-20866,null,-169355,973540]
[47,1845,"Underground Conductors & Devices",12539410,null,null,280038,null,12819448,null,-7662507,null,null,-227357,null,-7889864,4929584]
[47,1850,"Line Transformers",7079513,null,null,319776,-49635,7349654,null,-3493149,null,null,-121999,43340,-3571808,3777846]
[47,1855,"Services (Overhead & Underground)",726195,null,null,82721,null,808916,null,-138212,null,null,-18005,null,-156217,652699]
[47,1860,"Meters",38777,null,null,null,null,38777,null,-38777,null,null,null,null,-38777,0]
[47,1860,"Meters (Smart Meters)",2965244,null,null,63482,null,3028726,null,-762278,null,null,-199799,null,-962077,2066649]
["N/A",1865,"Other Installations on Customer Premises",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
["N/A",1905,"Land",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1908,"Buildings & Fixtures",2503254,null,null,33433,null,2536687,null,-1088695,null,null,-70862,null,-1159557,1377130]
[13,1910,"Leasehold Improvements",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",102748,null,null,null,-12302,90446,null,-67544,null,null,-8924,12302,-64166,26280]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",146372,null,null,118498,-80441,184429,null,-109337,null,null,-32764,80441,-61660,122769]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[10,1930,"Transportation Equipment",1584212,null,null,88771,null,1672983,null,-1062765,null,null,-57223,null,-1119988,552995]
[8,1935,"Stores Equipment",30023,null,null,null,null,30023,null,-28612,null,null,-707,null,-29319,704]
[8,1940,"Tools, Shop & Garage Equipment",79681,null,null,5980,-2618,83043,null,-58792,null,null,-8786,2618,-64960,18083]
[8,1945,"Measurement & Testing Equipment",20451,null,null,null,null,20451,null,-14131,null,null,-1146,null,-15277,5174]
[8,1950,"Power Operated Equipment",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[8,1955,"Communications Equipment",225965,null,null,72266,null,298231,null,-109241,null,null,-22394,null,-131635,166596]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",315235,null,null,null,null,315235,null,-92679,null,null,-11128,null,-103807,211428]
[47,1970,"Load Management Controls Customer Premises",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1980,"System Supervisor Equipment",687996,null,null,null,null,687996,null,-491479,null,null,-35802,null,-527281,160715]
[47,1985,"Miscellaneous Fixed Assets",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1990,"Other Tangible Property",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1995,"Contributions & Grants",-3188642,null,null,-178205,null,-3366847,null,518406,null,null,98797,null,617203,-2749644]
[47,2440,"Deferred Revenue5",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[]
[null,null,"Sub-Total",{"$f":"SUM(D86:D126)+1","v":53399922},null,null,{"$f":"SUM(G86:G126)-1","v":2281218},{"$f":"SUM(H86:H126)-1","v":-144997},{"$f":"SUM(I86:I126)-1","v":55536143},null,{"$f":"SUM(K86:K126)-1","v":-27527212},null,null,{"$f":"SUM(N86:N126)","v":-1253315},{"$f":"SUM(O86:O126)+1","v":138702},{"$f":"SUM(P86:P126)","v":-28641825},{"$f":"SUM(Q86:Q126)","v":26894319}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,null,null,{"$f":"D128+G128+H128","v":0},null,null,null,null,null,null,{"$f":"K128+N128+O128","v":0},{"$f":"I128+P128","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,null,null,{"$f":"D129+G129+H129","v":0},null,null,null,null,null,null,{"$f":"K129+N129+O129","v":0},{"$f":"I129+P129","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D127:D129)","v":53399922},null,null,{"$f":"SUM(G127:G129)","v":2281218},{"$f":"SUM(H127:H129)","v":-144997},{"$f":"SUM(I127:I129)","v":55536143},null,{"$f":"SUM(K127:K129)","v":-27527212},null,null,-1253315,138702,-28641825,26894319]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,null,null,null,null,{"$f":"N130+N131","v":-1253315}]
[]
[null,null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,null,"Net Depreciation",null,null,null,{"$f":"N132-O135-O136","v":-1253315}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,null,null,"Year ",2015]
[]
[null,null,null,"Cost",null,null,null,null,null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Pole Line Generation Adjustment","Contributed Capital Adjustment","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Pole Line Generation Adjustment","Contributed Capital Adjustment","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"I86","v":887329},null,null,10640,null,{"$f":"D156+G156+H156+E156+F156","v":897969},null,{"$f":"P86","v":-466432},null,null,-107665,null,{"$f":"K156+N156+O156+L156+M156","v":-574097},{"$f":"I156+P156","v":323872}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",{"$f":"I87","v":70296},null,null,null,null,{"$f":"D157+G157+H157+E157+F157","v":70296},null,-60911,null,null,-640,null,{"$f":"K157+N157+O157+L157+M157","v":-61551},{"$f":"I157+P157","v":8745}]
["N/A",1805,"Land",158686,null,null,null,null,158686,null,0,null,null,null,null,0,{"$f":"I158+P158","v":158686}]
[47,1808,"Buildings",96568,null,null,null,null,96568,null,-62465,null,null,-1236,null,-63701,{"$f":"I159+P159","v":32867}]
[13,1810,"Leasehold Improvements",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",467359,null,null,null,null,467359,null,-67561,null,null,-14857,null,-82418,384941]
[47,1820,"Distribution Station Equipment <50 kV",4026866,null,null,137899,null,4164765,null,-2507903,null,null,-89148,null,-2597051,1567714]
[47,1825,"Storage Battery Equipment",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",8961863,-88852,-304761,715872,-921,9283201,null,-1472968,889,45290,-167017,183,-1593623,7689578]
[47,1835,"Overhead Conductors & Devices",13126084,null,null,291539,null,13417623,null,-8555040,null,null,-131460,null,-8686500,4731123]
[47,1840,"Underground Conduit",1142895,null,null,175209,null,1318104,null,-169355,null,null,-23341,null,-192696,1125408]
[47,1845,"Underground Conductors & Devices",12819448,null,-2144360,518127,null,11193215,null,-7889864,null,444741,-167769,null,-7612892,3580323]
[47,1850,"Line Transformers",7349654,null,-736211,348934,-20940,6941437,null,-3571808,null,124462,-112667,11847,-3548166,3393271]
[47,1855,"Services (Overhead & Underground)",808916,null,null,51055,null,859971,null,-156217,null,null,-19677,null,-175894,684077]
[47,1860,"Meters",38777,null,null,null,null,38777,null,-38777,null,null,null,null,-38777,0]
[47,1860,"Meters (Smart Meters)",3028726,null,-3310,50858,-59324,3016950,null,-962077,null,331,-203390,24776,-1140360,1876590]
["N/A",1865,"Other Installations on Customer Premises",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
["N/A",1905,"Land",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1908,"Buildings & Fixtures",2536687,null,null,18710,null,2555397,null,-1159557,null,null,-72466,null,-1232023,1323374]
[13,1910,"Leasehold Improvements",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",90446,null,null,null,null,90446,null,-64166,null,null,-8540,null,-72706,17740]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",184429,null,null,67324,null,251753,null,-61660,null,null,-46697,null,-108357,143396]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[10,1930,"Transportation Equipment",1672983,null,null,31498,null,1704481,null,-1119988,null,null,-63281,null,-1183269,521212]
[8,1935,"Stores Equipment",30023,null,null,null,null,30023,null,-29319,null,null,-704,null,-30023,0]
[8,1940,"Tools, Shop & Garage Equipment",83043,null,null,null,null,83043,null,-64960,null,null,-5878,null,-70838,12205]
[8,1945,"Measurement & Testing Equipment",20451,null,null,null,null,20451,null,-15277,null,null,-771,null,-16048,4403]
[8,1950,"Power Operated Equipment",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[8,1955,"Communications Equipment",298231,null,null,null,null,298231,null,-131635,null,null,-28678,null,-160313,137918]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",315235,null,null,null,null,315235,null,-103807,null,null,-11128,null,-114935,200300]
[47,1970,"Load Management Controls Customer Premises",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1980,"System Supervisor Equipment",687996,null,null,88737,null,776733,null,-527281,null,null,-36802,null,-564083,212650]
[47,1985,"Miscellaneous Fixed Assets",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1990,"Other Tangible Property",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,"1995/2440","Contributions & Grants/Deferred Revenue",-3366847,88852,3188642,-421828,null,-511181,null,617203,-889,-614824,9603,null,11093,-500088]
[47,2440,"Deferred Revenue5",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[]
[null,null,"Sub-Total",{"$f":"SUM(D156:D196)-1","v":55536143},{"$f":"SUM(E156:E196)","v":0},{"$f":"SUM(F156:F196)","v":0},{"$f":"SUM(G156:G196)","v":2084574},{"$f":"SUM(H156:H196)","v":-81185},{"$f":"SUM(I156:I196)-1","v":57539532},null,{"$f":"SUM(K156:K196)","v":-28641825},{"$f":"SUM(L156:L196)","v":0},{"$f":"SUM(M156:M196)","v":0},{"$f":"SUM(N156:N196)","v":-1304209},{"$f":"SUM(O156:O196)","v":36806},{"$f":"SUM(P156:P196)-3","v":-29909231},{"$f":"SUM(Q156:Q196)-3","v":27630302}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,null,null,{"$f":"D198+G198+H198","v":0},null,null,null,null,null,null,{"$f":"K198+N198+O198","v":0},{"$f":"I198+P198","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,null,null,{"$f":"D199+G199+H199","v":0},null,null,null,null,null,null,{"$f":"K199+N199+O199","v":0},{"$f":"I199+P199","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D197:D199)","v":55536143},0,0,2084574,-81185,57539532,null,{"$f":"SUM(K197:K199)","v":-28641825},0,0,-1304209,36806,-29909231,27630302]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,null,null,null,null,{"$f":"N200+N201","v":-1304209}]
[]
[null,null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,null,"Net Depreciation",null,null,null,{"$f":"N202-O205-O206","v":-1304209}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,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,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,null,null,"Year ",2016]
[]
[null,null,null,"Cost",null,null,null,null,null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance",null,"Deferred Revenue","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance",null,"Deferred Revenue","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"I156","v":897969},null,null,100490,null,{"$f":"D226+G226+H226+E226+F226","v":998459},null,{"$f":"P156","v":-574097},null,null,-105364,null,{"$f":"K226+N226+O226+L226+M226","v":-679461},{"$f":"I226+P226","v":318998}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",{"$f":"I157","v":70296},null,null,null,null,{"$f":"D227+G227+H227+E227+F227","v":70296},null,-61551,null,null,-640,null,{"$f":"K227+N227+O227+L227+M227","v":-62191},{"$f":"I227+P227","v":8105}]
["N/A",1805,"Land",158686,null,null,null,null,158686,null,0,null,null,null,null,0,{"$f":"I228+P228","v":158686}]
[47,1808,"Buildings",96568,null,null,null,null,96568,null,-63701,null,null,-1236,null,-64937,{"$f":"I229+P229","v":31631}]
[13,1810,"Leasehold Improvements",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",467359,null,null,null,null,467359,null,-82418,null,null,-14857,null,-97275,370084]
[47,1820,"Distribution Station Equipment <50 kV",4164765,null,null,200000,null,4364765,null,-2597051,null,null,-82986,null,-2680037,1684728]
[47,1825,"Storage Battery Equipment",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",9283201,null,null,768000,null,10051201,null,-1593623,null,null,-181838,null,-1775461,8275740]
[47,1835,"Overhead Conductors & Devices",13417623,null,null,120000,null,13537623,null,-8686500,null,null,-135576,null,-8822076,4715547]
[47,1840,"Underground Conduit",1318104,null,null,165000,null,1483104,null,-192696,null,null,-26743,null,-219439,1263665]
[47,1845,"Underground Conductors & Devices",11193215,null,null,271000,null,11464215,null,-7612892,null,null,-180921,null,-7793813,3670402]
[47,1850,"Line Transformers",6941437,null,null,259000,null,7200437,null,-3548166,null,null,-119921,null,-3668087,3532350]
[47,1855,"Services (Overhead & Underground)",859971,null,null,40000,null,899971,null,-175894,null,null,-20815,null,-196709,703262]
[47,1860,"Meters",38777,null,null,null,null,38777,null,-38777,null,null,null,null,-38777,0]
[47,1860,"Meters (Smart Meters)",3016950,null,null,60000,-60000,3016950,null,-1140360,null,null,-203126,30680,-1312806,1704144]
["N/A",1865,"Other Installations on Customer Premises",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
["N/A",1905,"Land",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1908,"Buildings & Fixtures",2555397,null,null,70000,null,2625397,null,-1232023,null,null,-76902,null,-1308925,1316472]
[13,1910,"Leasehold Improvements",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",90446,null,null,null,null,90446,null,-72706,null,null,-5675,null,-78381,12065]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",251753,null,null,25000,-12400,264353,null,-108357,null,null,-52839,12400,-148796,115557]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[10,1930,"Transportation Equipment",1704481,null,null,754100,-274552,2184029,null,-1183269,null,null,-86155,269903,-999521,1184508]
[8,1935,"Stores Equipment",30023,null,null,null,null,30023,null,-30023,null,null,null,null,-30023,0]
[8,1940,"Tools, Shop & Garage Equipment",83043,null,null,5500,null,88543,null,-70838,null,null,-5381,null,-76219,12324]
[8,1945,"Measurement & Testing Equipment",20451,null,null,null,null,20451,null,-16048,null,null,-771,null,-16819,3632]
[8,1950,"Power Operated Equipment",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[8,1955,"Communications Equipment",298231,null,null,null,null,298231,null,-160313,null,null,-28678,null,-188991,109240]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",315235,null,null,null,null,315235,null,-114935,null,null,-11128,null,-126063,189172]
[47,1970,"Load Management Controls Customer Premises",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1980,"System Supervisor Equipment",776733,null,null,null,null,776733,null,-564083,null,null,-42184,null,-606267,170466]
[47,1985,"Miscellaneous Fixed Assets",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1990,"Other Tangible Property",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,"1995/2440","Contributions & Grants/Deferred Revenue",-511181,null,511181,null,null,0,null,11093,null,-11093,null,null,0,0]
[47,2440,"Deferred Revenue5",0,null,-511181,-53000,null,-564181,null,0,null,11093,17086,null,28179,-536002]
[]
[null,null,"Sub-Total",{"$f":"SUM(D226:D266)-1","v":57539532},{"$f":"SUM(E226:E266)","v":0},{"$f":"SUM(F226:F266)","v":0},{"$f":"SUM(G226:G266)","v":2785090},{"$f":"SUM(H226:H266)","v":-346952},{"$f":"SUM(I226:I266)-1","v":59977670},null,{"$f":"SUM(K226:K266)-3","v":-29909231},{"$f":"SUM(L226:L266)","v":0},{"$f":"SUM(M226:M266)","v":0},{"$f":"SUM(N226:N266)","v":-1366650},{"$f":"SUM(O226:O266)","v":312983},{"$f":"SUM(P226:P266)-3","v":-30962898},{"$f":"SUM(Q226:Q266)-3","v":29014773}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,null,null,{"$f":"D268+G268+H268","v":0},null,null,null,null,null,null,{"$f":"K268+N268+O268","v":0},{"$f":"I268+P268","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,null,null,{"$f":"D269+G269+H269","v":0},null,null,null,null,null,null,{"$f":"K269+N269+O269","v":0},{"$f":"I269+P269","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D267:D269)","v":57539532},0,0,2785090,-346952,59977670,null,{"$f":"SUM(K267:K269)","v":-29909231},0,0,-1366650,312983,-30962898,29014773]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,null,null,null,null,{"$f":"N270+N271","v":-1366650}]
[]
[null,null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,null,"Net Depreciation",null,null,null,{"$f":"N272-O275-O276","v":-1366650}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,null,null,"Year ",2017]
[]
[null,null,null,"Cost",null,null,null,null,null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance",null,null,"Additions 4","Disposals 6","Closing Balance",null,"Opening Balance",null,null,"Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"I226","v":998459},null,null,40000,null,{"$f":"D296+G296+H296+E296+F296","v":1038459},null,{"$f":"P226","v":-679461},null,null,-92996,null,{"$f":"K296+N296+O296+L296+M296","v":-772457},{"$f":"I296+P296","v":266002}]
["CEC",1612,"Land Rights (Formally known as Account 1806)",{"$f":"I227","v":70296},null,null,null,null,{"$f":"D297+G297+H297+E297+F297","v":70296},null,{"$f":"P227","v":-62191},null,null,-640,null,{"$f":"K297+N297+O297+L297+M297","v":-62831},{"$f":"I297+P297","v":7465}]
["N/A",1805,"Land",158686,null,null,null,null,158686,null,0,null,null,null,null,0,{"$f":"I298+P298","v":158686}]
[47,1808,"Buildings",96568,null,null,null,null,96568,null,-64937,null,null,-1236,null,-66173,{"$f":"I299+P299","v":30395}]
[13,1810,"Leasehold Improvements",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",467359,null,null,null,null,467359,null,-97275,null,null,-14857,null,-112132,355227]
[47,1820,"Distribution Station Equipment <50 kV",4364765,null,null,170000,null,4534765,null,-2680037,null,null,-88934,null,-2768971,1765794]
[47,1825,"Storage Battery Equipment",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",10051201,null,null,673986,null,10725187,null,-1775461,null,null,-196258,null,-1971719,8753468]
[47,1835,"Overhead Conductors & Devices",13537623,null,null,115000,null,13652623,null,-8822076,null,null,-137926,null,-8960002,4692621]
[47,1840,"Underground Conduit",1483104,null,null,225000,null,1708104,null,-219439,null,null,-30643,null,-250082,1458022]
[47,1845,"Underground Conductors & Devices",11464215,null,null,330000,null,11794215,null,-7793813,null,null,-190937,null,-7984750,3809465]
[47,1850,"Line Transformers",7200437,null,null,435000,null,7635437,null,-3668087,null,null,-128596,null,-3796683,3838754]
[47,1855,"Services (Overhead & Underground)",899971,null,null,40000,null,939971,null,-196709,null,null,-21815,null,-218524,721447]
[47,1860,"Meters",38777,null,null,null,null,38777,null,-38777,null,null,null,null,-38777,0]
[47,1860,"Meters (Smart Meters)",3016950,null,null,100000,-60000,3056950,null,-1312806,null,null,-204635,34680,-1482761,1574189]
["N/A",1865,"Other Installations on Customer Premises",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
["N/A",1905,"Land",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1908,"Buildings & Fixtures",2625397,null,null,125000,null,2750397,null,-1308925,null,null,-68738,null,-1377663,1372734]
[13,1910,"Leasehold Improvements",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",90446,null,null,null,null,90446,null,-78381,null,null,-3896,null,-82277,8169]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",264353,null,null,25000,null,289353,null,-148796,null,null,-55555,null,-204351,85002]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[10,1930,"Transportation Equipment",2184029,null,null,70000,-35423,2218606,null,-999521,null,null,-114183,35423,-1078281,1140325]
[8,1935,"Stores Equipment",30023,null,null,null,null,30023,null,-30023,null,null,null,null,-30023,0]
[8,1940,"Tools, Shop & Garage Equipment",88543,null,null,5000,null,93543,null,-76219,null,null,-5401,null,-81620,11923]
[8,1945,"Measurement & Testing Equipment",20451,null,null,null,null,20451,null,-16819,null,null,-771,null,-17590,2861]
[8,1950,"Power Operated Equipment",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[8,1955,"Communications Equipment",298231,null,null,null,null,298231,null,-188991,null,null,-28678,null,-217669,80562]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",315235,null,null,null,null,315235,null,-126063,null,null,-11128,null,-137191,178044]
[47,1970,"Load Management Controls Customer Premises",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1980,"System Supervisor Equipment",776733,null,null,110000,-50000,836733,null,-606267,null,null,-50560,50000,-606827,229906]
[47,1985,"Miscellaneous Fixed Assets",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,1990,"Other Tangible Property",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,"1995/2440","Contributions & Grants/Deferred Revenue",0,null,null,null,null,0,null,0,null,null,null,null,0,0]
[47,2440,"Deferred Revenue5",-564181,null,null,-50000,null,-614181,null,28179,null,null,18783,null,46962,-567219]
[]
[null,null,"Sub-Total",{"$f":"SUM(D296:D336)-1","v":59977670},{"$f":"SUM(E296:E336)","v":0},{"$f":"SUM(F296:F336)","v":0},{"$f":"SUM(G296:G336)","v":2413986},{"$f":"SUM(H296:H336)","v":-145423},{"$f":"SUM(I296:I336)-1","v":62246233},null,{"$f":"SUM(K296:K336)-3","v":-30962898},{"$f":"SUM(L296:L336)","v":0},{"$f":"SUM(M296:M336)","v":0},{"$f":"SUM(N296:N336)","v":-1429600},{"$f":"SUM(O296:O336)","v":120103},{"$f":"SUM(P296:P336)-3","v":-32272395},{"$f":"SUM(Q296:Q336)-3","v":29973839}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,null,null,{"$f":"D338+G338+H338","v":0},null,null,null,null,null,null,{"$f":"K338+N338+O338","v":0},{"$f":"I338+P338","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,null,null,{"$f":"D339+G339+H339","v":0},null,null,null,null,null,null,{"$f":"K339+N339+O339","v":0},{"$f":"I339+P339","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D337:D339)","v":59977670},0,0,2413986,-145423,62246233,null,{"$f":"SUM(K337:K339)","v":-30962898},0,0,-1429600,120103,-32272395,29973839]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,null,null,null,null,{"$f":"N340+N341","v":-1429600}]
[]
[null,null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,null,null,"Net Depreciation",null,null,null,{"$f":"N342-O345-O346","v":-1429600}]
[]
[]
["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."]

{"sheet":"Appendix 2-BB Service Life  ","index":10,"n_rows":110,"n_cols":17,"rows_kept":110,"cut":false,"hidden":false,"merged":[[104,2,104,4],[104,6,104,7],[107,0,107,7],[78,1,80,1],[78,2,80,2],[80,3,80,4],[81,6,81,7],[84,2,84,4],[84,5,84,7],[85,1,88,1],[85,2,88,2],[89,1,90,1],[89,2,90,2],[78,6,78,7],[79,3,79,4],[79,6,79,7],[88,3,88,4],[88,6,88,7],[89,3,89,4],[89,6,89,7],[90,3,90,4],[90,6,90,7],[91,3,91,4],[91,6,91,7],[14,2,14,4],[14,5,14,7],[14,9,15,9],[14,10,15,10],[14,11,14,12],[14,13,14,14],[14,15,14,16],[15,2,15,4],[31,2,31,4],[0,15,0,16],[1,15,1,16],[2,15,2,16],[3,15,3,16],[4,15,4,16],[6,15,6,16],[8,0,8,16],[9,0,9,16],[10,0,10,16],[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],[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],[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],[49,2,49,4],[35,3,35,4],[36,2,36,4],[37,2,37,4],[69,2,69,4],[60,2,60,4],[61,2,61,4],[63,3,63,4],[50,0,69,0],[62,2,62,4],[63,1,64,1],[63,2,64,2],[64,3,64,4],[65,2,65,4],[66,2,66,4],[67,2,67,4],[68,2,68,4],[56,2,56,4],[58,3,58,4],[57,2,57,4],[58,1,59,1],[58,2,59,2],[59,3,59,4],[50,2,50,4],[51,2,51,4],[52,2,52,4],[53,2,53,4],[55,2,55,4],[70,2,70,4],[73,0,73,7],[80,6,80,7],[81,2,81,4],[75,2,75,4],[76,2,76,4],[77,6,77,7],[78,3,78,4],[75,5,76,7],[75,9,76,9],[75,10,76,10],[75,11,75,12],[75,13,75,14],[75,15,75,16],[77,2,77,4],[86,3,86,4],[86,6,86,7],[87,3,87,4],[87,6,87,7],[82,6,82,7],[83,6,83,7],[85,3,85,4],[85,6,85,7],[91,1,94,1],[91,2,94,2],[94,3,94,4],[94,6,94,7],[95,6,95,7],[96,6,96,7],[92,3,92,4],[92,6,92,7],[93,3,93,4],[93,6,93,7],[95,1,96,1],[95,2,96,2],[95,3,95,4],[96,3,96,4],[102,2,102,4],[102,6,102,7],[103,2,103,4],[103,6,103,7],[100,6,100,7],[97,2,97,4],[97,6,97,7],[98,2,98,4],[98,6,98,7],[99,2,99,4],[99,6,99,7],[101,2,101,4],[101,6,101,7]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,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,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",null,48]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,"2016-10-28"]
[]
["Appendix 2-BB"]
["Service Life Comparison"]
["Table F-1 from Kinetrics Report1"]
[]
[]
[]
[null,null,"Asset Details",null,null,"Useful Life",null,null,null,"USoA Account Number","USoA Account Description","Current",null,"Proposed",null,"Outside Range of Min, Max TUL?"]
["Parent*","#","Category| Component | Type",null,null,"MIN UL","TUL","MAX UL",null,null,null,"Years","Rate","Years","Rate","Below Min TUL","Above Max TUL"]
["OH",1,"Fully Dressed Wood Poles","Overall",null,35,45,75,null,1830,"Poles, Towers & Fixtures",50,{"$f":"IF(ISERROR(1/L17), \"\", 1/L17)","v":0.02},50,{"$f":"IF(ISERROR(1/N17), \"\", 1/N17)","v":0.02},{"$f":"IF(ISBLANK(N17),\"\",IF(N17<F17,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N17),\"\",IF(N17>H17,\"Yes\",\"No\"))","v":"No"}]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,{"$f":"IF(ISERROR(1/L18), \"\", 1/L18)","v":""},null,{"$f":"IF(ISERROR(1/N18), \"\", 1/N18)","v":""},{"$f":"IF(ISBLANK(N18),\"\",IF(N18<F18,\"Yes\",\"No\"))","v":""},{"$f":"IF(ISBLANK(N18),\"\",IF(N18>H18,\"Yes\",\"No\"))","v":""}]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,"","",""]
[null,2,"Fully Dressed Concrete Poles","Overall",null,50,60,80,null,null,null,null,"",null,"","",""]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,"",null,"","",""]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,"","",""]
[null,3,"Fully Dressed Steel Poles","Overall",null,60,60,80,null,null,null,null,"",null,"","",""]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,"",null,"","",""]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,"","",""]
[null,4,"OH Line Switch",null,null,30,45,55,null,null,null,null,"",null,"","",""]
[null,5,"OH Line Switch Motor",null,null,15,25,25,null,null,null,null,"",null,"","",""]
[null,6,"OH Line Switch RTU",null,null,15,20,20,null,1980,"System Supervisory Equipment",20,0.05,20,0.05,"No","No"]
[null,7,"OH Integral Switches",null,null,35,45,60,null,null,null,null,"",null,"","",""]
[null,8,"OH Conductors",null,null,50,60,75,null,1835,"Overhead Conductors & Devices",50,0.02,50,0.02,"No","No"]
[null,9,"OH Transformers & Voltage Regulators",null,null,30,40,60,null,1850,"Overhead 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,null,null,null,"",null,"","",""]
["TS & MS",12,"Power Transformers","Overall",null,30,45,60,null,1820,"Distribution Station Equipment < 50kV",45,2.2222222222222223E-2,45,2.2222222222222223E-2,"No","No"]
[null,null,null,"Bushing",null,10,20,30,null,null,null,null,"",null,"","",""]
[null,null,null,"Tap Changer",null,20,30,60,null,null,null,null,"",null,"","",""]
[null,13,"Station Service Transformer",null,null,30,45,55,null,null,null,null,"",null,"","",""]
[null,14,"Station Grounding Transformer",null,null,30,40,40,null,null,null,null,"",null,"","",""]
[null,15,"Station DC System","Overall",null,10,20,30,null,null,null,null,"",null,"","",""]
[null,null,null,"Battery Bank",null,10,15,15,null,1820,"Distribution Station Equipment < 50kV",5,0.2,5,0.2,"Yes","No"]
[null,null,null,"Charger",null,20,20,30,null,1820,"Distribution Station Equipment < 50kV",5,0.2,5,0.2,"Yes","No"]
[null,16,"Station Metal Clad Switchgear","Overall",null,30,40,60,null,1820,"Distribution Station Equipment < 50kV",35,2.8571428571428571E-2,35,2.8571428571428571E-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,null,null,null,"",null,"","",""]
[null,18,"Station Switch",null,null,30,50,60,null,1820,"Distribution Station Equipment < 50kV",30,3.3333333333333333E-2,30,3.3333333333333333E-2,"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,1820,"Distribution Station Equipment < 50kV",20,0.05,20,0.05,"No","No"]
[null,21,"Digital & Numeric Relays",null,null,15,20,20,null,null,null,null,"",null,"","",""]
[null,22,"Rigid Busbars",null,null,30,55,60,null,null,null,null,"",null,"","",""]
[null,23,"Steel Structure",null,null,35,50,90,null,null,null,null,"",null,"","",""]
["UG",24,"Primary Paper Insulated Lead Covered (PILC) Cables",null,null,60,65,75,null,null,null,null,"",null,"","",""]
[null,25,"Primary Ethylene-Propylene Rubber (EPR) Cables",null,null,20,25,25,null,null,null,null,"",null,"","",""]
[null,26,"Primary Non-Tree Retardant (TR) Cross Linked \nPolyethylene (XLPE) Cables Direct Buried",null,null,20,25,30,null,null,null,null,"",null,"","",""]
[null,27,"Primary Non-TR XLPE Cables in Duct",null,null,20,25,30,null,1845,"UG Conductors & Devices",25,0.04,25,0.04,"No","No"]
[null,29,"Primary TR XLPE Cables in Duct",null,null,35,40,55,null,1845,"UG Conductors & Devices",30,3.3333333333333333E-2,30,3.3333333333333333E-2,"Yes","No"]
[null,30,"Secondary PILC Cables",null,null,70,75,80,null,null,null,null,"",null,"","",""]
[null,31,"Secondary Cables Direct Buried",null,null,25,35,40,null,1855,"Services",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,32,"Secondary Cables in Duct",null,null,35,40,60,null,null,null,null,"",null,"","",""]
[null,33,"Network Tranformers","Overall",null,20,35,50,null,null,null,null,"",null,"","",""]
[null,null,null,"Protector",null,20,35,40,null,null,null,null,"",null,"","",""]
[null,34,"Pad-Mounted Transformers",null,null,25,40,45,null,1850,"Pad-Mount 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,null,null,null,"",null,"","",""]
[null,37,"UG Vaults","Overall",null,40,60,80,null,null,null,null,"",null,"","",""]
[null,null,null,"Roof",null,20,30,45,null,null,null,null,"",null,"","",""]
[null,38,"UG Vault Switches",null,null,20,35,50,null,null,null,null,"",null,"","",""]
[null,39,"Pad-Mounted Switchgear",null,null,20,30,45,null,null,null,null,"",null,"","",""]
[null,40,"Ducts",null,null,30,50,85,null,1840,"Underground Conduit",50,0.02,50,0.02,"No","No"]
[null,41,"Concrete Encased Duct Banks",null,null,35,55,80,null,null,null,null,"",null,"","",""]
[null,42,"Cable Chambers",null,null,50,60,80,null,null,null,null,"",null,"","",""]
["S",43,"Remote SCADA",null,null,15,20,30,null,null,null,null,"",null,"","",""]
[]
[]
["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 & Equipment",10,{"$f":"IF(ISERROR(1/L78), \"\", 1/L78)","v":0.1},10,{"$f":"IF(ISERROR(1/N78), \"\", 1/N78)","v":0.1},{"$f":"IF(ISBLANK(N78),\"\",IF(N78<F78,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N78),\"\",IF(N78>G78,\"Yes\",\"No\"))","v":"No"}]
[null,2,"Vehicles","Trucks & Buckets",null,5,15,null,null,1930,"Transportation Equipment",15,{"$f":"IF(ISERROR(1/L79), \"\", 1/L79)","v":6.6666666666666666E-2},15,{"$f":"IF(ISERROR(1/N79), \"\", 1/N79)","v":6.6666666666666666E-2},"No","No"]
[null,null,null,"Trailers",null,5,20,null,null,1930,"Transportation Equipment",20,0.05,20,0.05,"No","No"]
[null,null,null,"Vans",null,5,10,null,null,1930,"Transportation Equipment",10,0.1,10,0.1,"No","No"]
[null,"3A","Administrative Buildings",null,null,50,75,null,null,1908,"Buildings & Fixtures",60,1.6666666666666666E-2,60,1.6666666666666666E-2,"No","No"]
[null,"3B","Administrative Buildings Fencing",null,null,25,60,null,null,1908,"Buildings & Fixtures",30,3.3333333333333333E-2,30,3.3333333333333333E-2,"No","No"]
[null,"3C","Administrative Buildings Backup Generator",null,null,null,null,null,null,1960,"Miscellaneous Equipment",25,0.04,25,0.04]
[null,4,"Leasehold Improvements",null,null,"Lease dependent",null,null,null,null,null,null,"",null,""]
[null,5,"Station Buildings","Station Buildings",null,50,75,null,null,1808,"Station Buildings & Fixtures",60,1.6666666666666666E-2,60,1.6666666666666666E-2,{"$f":"IF(ISBLANK(N86),\"\",IF(N86<F86,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N86),\"\",IF(N86>G86,\"Yes\",\"No\"))","v":"No"}]
[null,null,null,"Parking",null,25,30,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Fence",null,25,60,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Roof",null,20,30,null,null,null,null,null,"",null,"","",""]
[null,6,"Computer Equipment","Hardware",null,3,5,null,null,1920,"Computer Equipment - Hardware",4,0.25,4,0.25,"No","No"]
[null,null,null,"Software",null,2,5,null,null,"1925/1611","Computer Equipment - Software",5,0.2,5,0.2,"No","No"]
[null,7,"Equipment","Power Operated",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Stores",null,5,10,null,null,1935,"Stores Equipment",10,0.1,10,0.1,"No","No"]
[null,null,null,"Tools, Shop, Garage Equipment",null,5,10,null,null,1940,"Tools, Shop and Garage Equipment",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,1955,"Communication Equipment",60,1.6666666666666666E-2,60,1.6666666666666666E-2,"No","No"]
[null,null,null,"Wireless",null,2,10,null,null,1955,"Communication Equipment",10,0.1,10,0.1,"No","No"]
[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,"Non Smart Meters",25,0.04,25,0.04,"No","No"]
[null,"11A","Wholesale Energy Meters at TS (Hydro One)",null,null,15,30,null,null,1815,"Distribution Station Equipment > 50kV",15,6.6666666666666666E-2,15,6.6666666666666666E-2,"No","No"]
[null,"11B","Wholesale Current & Potential Transformers at TS (Hydro One)",null,null,35,50,null,null,1815,"Distribution Station Equipment > 50kV",35,2.8571428571428571E-2,35,2.8571428571428571E-2,"No","No"]
[null,12,"Current & Potential Transformer (CT & PT)",null,null,35,50,null,null,null,null,null,"",null,"","",""]
[null,13,"Smart Meters",null,null,5,15,null,null,1860,"Smart Meters",15,6.6666666666666666E-2,15,6.6666666666666666E-2,"No","No"]
[null,14,"Repeaters - Smart Metering",null,null,10,15,null,null,null,null,null,"",null,"","",""]
[null,15,"Data Collectors - Smart Metering",null,null,15,20,null,null,null,null,null,"",null,"","",""]
[]
[]
["* TS & MS = Transformer and Municipal Stations UG = Underground Systems S = Monitoring and Control Systems"]
[]
["Note 1:","Tables F-1 and F-2 above are to be used as a reference in order to complete columns J, K, L and N."]

{"sheet":"App.2-CA_OldCGAAPDepExp_Yr1","index":11,"n_rows":65,"n_cols":12,"rows_kept":65,"cut":false,"hidden":false,"merged":[[13,2,13,9],[61,1,61,11],[62,1,63,9],[64,1,65,11],[8,0,8,11],[9,0,9,11],[17,0,18,0],[17,1,18,1],[17,10,18,10],[10,1,10,10],[12,0,12,1],[13,0,13,1],[14,0,14,1],[14,2,14,9]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:","Not Applicable"]
[null,null,null,null,null,null,null,null,null,null,"Tab:","to WHESC"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-CA"]
["Depreciation and Amortization Expense"]
[null,"Former CGAAP (Year 1)"]
[]
["Select the set of appendices that apply",null,null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard"]
["2012 Set of Appendices (2-CA to 2-CG)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,null,2012,"Former CGAAP"]
["2013 Set of Appendices (2-CA to 2-CF)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,null,2013,"Former CGAAP"]
[]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan. 1","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation 1","Years","Depreciation Rate","Current Year Depreciation Expense","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) ","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,{"$f":"C21-D21","v":0},null,{"$f":"E21+0.5*F21","v":0},null,0,0,null,0]
[1805,"Land",null,null,0,null,0,null,0,0,null,0]
[1808,"Buildings",null,null,0,null,0,null,0,0,null,0]
[1810,"Leasehold Improvements",null,null,0,null,0,null,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,null,0,null,0,0,null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,null,0,null,0,0,null,0]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,null,0,null,0,0,null,0]
[1835,"Overhead Conductors & Devices",null,null,0,null,0,null,0,0,null,0]
[1840,"Underground Conduit",null,null,0,null,0,null,0,0,null,0]
[1845,"Underground Conductors & Devices",null,null,0,null,0,null,0,0,null,0]
[1850,"Line Transformers",null,null,0,null,0,null,0,0,null,0]
[1855,"Services (Overhead & Underground)",null,null,0,null,0,null,0,0,null,0]
[1860,"Meters",null,null,0,null,0,null,0,0,null,0]
[1860,"Meters (Smart Meters)",null,null,0,null,0,null,0,0,null,0]
[1905,"Land",null,null,0,null,0,null,0,0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,0,0,null,0]
[1910,"Leasehold Improvements",null,null,0,null,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,null,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equipment - Hardware",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,null,0,null,0,0,null,0]
[1930,"Transportation Equipment",null,null,0,null,0,null,0,0,null,0]
[1935,"Stores Equipment",null,null,0,null,0,null,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,null,0,null,0,0,null,0]
[1945,"Measurement & Testing Equipment",null,null,0,null,0,null,0,0,null,0]
[1950,"Power Operated Equipment",null,null,0,null,0,null,0,0,null,0]
[1955,"Communications Equipment",null,null,0,null,0,null,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,0,null,0,0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,null,0,0,null,0]
[1970,"Load Management Controls Customer Premises",null,null,0,null,0,null,0,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,null,0,null,0,0,null,0]
[1980,"System Supervisor Equipment",null,null,0,null,0,null,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,0,0,null,0]
[1990,"Other Tangible Property",null,null,0,null,0,null,0,0,null,0]
[1995,"Contributions & Grants",null,null,0,null,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C20:C57)","v":0},{"$f":"SUM(D20:D57)","v":0},{"$f":"SUM(E20:E57)","v":0},{"$f":"SUM(F20:F57)","v":0},{"$f":"SUM(G20:G57)","v":0},null,null,{"$f":"SUM(J20:J57)","v":0},{"$f":"SUM(K20:K57)","v":0},{"$f":"SUM(L20:L57)","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":69,"n_cols":15,"rows_kept":69,"cut":false,"hidden":false,"merged":[[68,1,69,14],[61,1,61,14],[62,1,62,14],[63,1,63,14],[64,1,64,14],[65,1,65,14],[66,1,66,14],[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]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:","Not Applicable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:","to WHECS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-CB"]
["Depreciation and Amortization Expense"]
["Revised CGAAP (Year 1)"]
[]
["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)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"IF(F20=0,0,1/F20)","v":0},{"$f":"IF(E20=0,0,+C20/E20)","v":0},{"$f":"IF(F20=0,0,+(D20*0.5)/F20)","v":0},{"$f":"IF(ISERROR(+H20+I20), 0, +H20+I20)","v":0},null,{"$f":"IF(ISERROR(+J20-K20), 0, +J20-K20)","v":0},{"$f":"IF(F20=0,0,+(D20)/F20)","v":0},null,{"$f":"IF(ISERROR(+M20+H20-N20), 0, +M20+H20-N20)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,null,null,0,0,0,0,null,0,0,null,{"$f":"IF(ISERROR(+M21+H21-N21), 0, +M21+H21-N21)","v":0}]
[1805,"Land",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1808,"Buildings",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1810,"Leasehold Improvements",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1825,"Storage Battery Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1835,"Overhead Conductors & Devices",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1840,"Underground Conduit",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1845,"Underground Conductors & Devices",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1850,"Line Transformers",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1855,"Services (Overhead & Underground)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1860,"Meters",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1860,"Meters (Smart Meters)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1905,"Land",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1908,"Buildings & Fixtures",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1910,"Leasehold Improvements",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equipment - Hardware",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1930,"Transportation Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1935,"Stores Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1945,"Measurement & Testing Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1950,"Power Operated Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1955,"Communications Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1960,"Miscellaneous Equipment ",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1970,"Load Management Controls Customer Premises",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1980,"System Supervisor Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1990,"Other Tangible Property",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1995,"Contributions & Grants",null,null,null,null,0,0,0,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C20:C57)","v":0},{"$f":"SUM(D20:D57)","v":0},null,null,null,{"$f":"SUM(H20:H57)","v":0},0,0,0,0,0,0,0]
[]
["Notes:"]
[]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[3,"The applicant should ensure that the years for new additions of assets are the asset useful lives determined by management in accordance with the Board's regulatory accounting policies.   The capitalization and depreciation expense accounting changes should be implemented consistent with the Board’s regulatory accounting policies as set out for modified IFRS as contained in the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, the Kinectrics Report, and the Revised 2012 Accounting Procedures Handbook for Electricity Distributors (“APH”)."]
[4,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding 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":65,"n_cols":11,"rows_kept":65,"cut":false,"hidden":false,"merged":[[64,1,65,10],[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],[60,1,60,10],[61,1,61,10],[62,1,62,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:","Not Applicable"]
[null,null,null,null,null,null,null,null,null,"Tab:","to WHECS"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-CC"]
["Depreciation and Amortization Expense"]
["Revised CGAAP (Year 2)"]
[]
["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)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D20=0,0,1/D20)","v":0},{"$f":"IF(D20=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O20,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O20+((C20*0.5)/D20))","v":0},null,{"$f":"IF(ISERROR(+F20-G20), 0, +F20-G20)","v":0},{"$f":"IF(D20=0,0,+(C20)/D20)","v":0},null,{"$f":"IF(ISERROR(+I20+'App.2-CB_NewCGAAP_DepExp_Yr1'!O20-J20), 0, +I20+'App.2-CB_NewCGAAP_DepExp_Yr1'!O20-J20)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D21=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O21,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O21+((C21*0.5)/D21))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I21+'App.2-CB_NewCGAAP_DepExp_Yr1'!O21-J21), 0, +I21+'App.2-CB_NewCGAAP_DepExp_Yr1'!O21-J21)","v":0}]
[1805,"Land",null,null,0,{"$f":"IF(D22=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O22,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O22+((C22*0.5)/D22))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CB_NewCGAAP_DepExp_Yr1'!O22-J22), 0, +I22+'App.2-CB_NewCGAAP_DepExp_Yr1'!O22-J22)","v":0}]
[1808,"Buildings",null,null,0,{"$f":"IF(D23=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O23,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O23+((C23*0.5)/D23))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CB_NewCGAAP_DepExp_Yr1'!O23-J23), 0, +I23+'App.2-CB_NewCGAAP_DepExp_Yr1'!O23-J23)","v":0}]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D24=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O24,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O24+((C24*0.5)/D24))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CB_NewCGAAP_DepExp_Yr1'!O24-J24), 0, +I24+'App.2-CB_NewCGAAP_DepExp_Yr1'!O24-J24)","v":0}]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D25=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O25,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O25+((C25*0.5)/D25))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CB_NewCGAAP_DepExp_Yr1'!O25-J25), 0, +I25+'App.2-CB_NewCGAAP_DepExp_Yr1'!O25-J25)","v":0}]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D26=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O26,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O26+((C26*0.5)/D26))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CB_NewCGAAP_DepExp_Yr1'!O26-J26), 0, +I26+'App.2-CB_NewCGAAP_DepExp_Yr1'!O26-J26)","v":0}]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D27=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O27,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O27+((C27*0.5)/D27))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CB_NewCGAAP_DepExp_Yr1'!O27-J27), 0, +I27+'App.2-CB_NewCGAAP_DepExp_Yr1'!O27-J27)","v":0}]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D28=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O28,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O28+((C28*0.5)/D28))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CB_NewCGAAP_DepExp_Yr1'!O28-J28), 0, +I28+'App.2-CB_NewCGAAP_DepExp_Yr1'!O28-J28)","v":0}]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D29=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O29,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O29+((C29*0.5)/D29))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CB_NewCGAAP_DepExp_Yr1'!O29-J29), 0, +I29+'App.2-CB_NewCGAAP_DepExp_Yr1'!O29-J29)","v":0}]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D30=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O30,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O30+((C30*0.5)/D30))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CB_NewCGAAP_DepExp_Yr1'!O30-J30), 0, +I30+'App.2-CB_NewCGAAP_DepExp_Yr1'!O30-J30)","v":0}]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D31=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O31,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O31+((C31*0.5)/D31))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CB_NewCGAAP_DepExp_Yr1'!O31-J31), 0, +I31+'App.2-CB_NewCGAAP_DepExp_Yr1'!O31-J31)","v":0}]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D32=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O32,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O32+((C32*0.5)/D32))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CB_NewCGAAP_DepExp_Yr1'!O32-J32), 0, +I32+'App.2-CB_NewCGAAP_DepExp_Yr1'!O32-J32)","v":0}]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D33=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O33,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O33+((C33*0.5)/D33))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CB_NewCGAAP_DepExp_Yr1'!O33-J33), 0, +I33+'App.2-CB_NewCGAAP_DepExp_Yr1'!O33-J33)","v":0}]
[1860,"Meters",null,null,0,{"$f":"IF(D34=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O34,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O34+((C34*0.5)/D34))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CB_NewCGAAP_DepExp_Yr1'!O34-J34), 0, +I34+'App.2-CB_NewCGAAP_DepExp_Yr1'!O34-J34)","v":0}]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D35=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O35,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O35+((C35*0.5)/D35))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CB_NewCGAAP_DepExp_Yr1'!O35-J35), 0, +I35+'App.2-CB_NewCGAAP_DepExp_Yr1'!O35-J35)","v":0}]
[1905,"Land",null,null,0,{"$f":"IF(D36=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O36,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O36+((C36*0.5)/D36))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CB_NewCGAAP_DepExp_Yr1'!O36-J36), 0, +I36+'App.2-CB_NewCGAAP_DepExp_Yr1'!O36-J36)","v":0}]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D37=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O37,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O37+((C37*0.5)/D37))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CB_NewCGAAP_DepExp_Yr1'!O37-J37), 0, +I37+'App.2-CB_NewCGAAP_DepExp_Yr1'!O37-J37)","v":0}]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D38=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O38,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O38+((C38*0.5)/D38))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CB_NewCGAAP_DepExp_Yr1'!O38-J38), 0, +I38+'App.2-CB_NewCGAAP_DepExp_Yr1'!O38-J38)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D39=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O39,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O39+((C39*0.5)/D39))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CB_NewCGAAP_DepExp_Yr1'!O39-J39), 0, +I39+'App.2-CB_NewCGAAP_DepExp_Yr1'!O39-J39)","v":0}]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D40=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O40,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O40+((C40*0.5)/D40))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CB_NewCGAAP_DepExp_Yr1'!O40-J40), 0, +I40+'App.2-CB_NewCGAAP_DepExp_Yr1'!O40-J40)","v":0}]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D41=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O41,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O41+((C41*0.5)/D41))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CB_NewCGAAP_DepExp_Yr1'!O41-J41), 0, +I41+'App.2-CB_NewCGAAP_DepExp_Yr1'!O41-J41)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D42=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O42,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O42+((C42*0.5)/D42))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CB_NewCGAAP_DepExp_Yr1'!O42-J42), 0, +I42+'App.2-CB_NewCGAAP_DepExp_Yr1'!O42-J42)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D43=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O43,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O43+((C43*0.5)/D43))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CB_NewCGAAP_DepExp_Yr1'!O43-J43), 0, +I43+'App.2-CB_NewCGAAP_DepExp_Yr1'!O43-J43)","v":0}]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D44=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O44,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O44+((C44*0.5)/D44))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CB_NewCGAAP_DepExp_Yr1'!O44-J44), 0, +I44+'App.2-CB_NewCGAAP_DepExp_Yr1'!O44-J44)","v":0}]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D45=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O45,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O45+((C45*0.5)/D45))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CB_NewCGAAP_DepExp_Yr1'!O45-J45), 0, +I45+'App.2-CB_NewCGAAP_DepExp_Yr1'!O45-J45)","v":0}]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D46=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O46,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O46+((C46*0.5)/D46))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CB_NewCGAAP_DepExp_Yr1'!O46-J46), 0, +I46+'App.2-CB_NewCGAAP_DepExp_Yr1'!O46-J46)","v":0}]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D47=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O47,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O47+((C47*0.5)/D47))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CB_NewCGAAP_DepExp_Yr1'!O47-J47), 0, +I47+'App.2-CB_NewCGAAP_DepExp_Yr1'!O47-J47)","v":0}]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D48=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O48,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O48+((C48*0.5)/D48))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I48+'App.2-CB_NewCGAAP_DepExp_Yr1'!O48-J48), 0, +I48+'App.2-CB_NewCGAAP_DepExp_Yr1'!O48-J48)","v":0}]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D49=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O49,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O49+((C49*0.5)/D49))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I49+'App.2-CB_NewCGAAP_DepExp_Yr1'!O49-J49), 0, +I49+'App.2-CB_NewCGAAP_DepExp_Yr1'!O49-J49)","v":0}]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D50=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O50,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O50+((C50*0.5)/D50))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CB_NewCGAAP_DepExp_Yr1'!O50-J50), 0, +I50+'App.2-CB_NewCGAAP_DepExp_Yr1'!O50-J50)","v":0}]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D51=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O51,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O51+((C51*0.5)/D51))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I51+'App.2-CB_NewCGAAP_DepExp_Yr1'!O51-J51), 0, +I51+'App.2-CB_NewCGAAP_DepExp_Yr1'!O51-J51)","v":0}]
[1970,"Load Management Controls Customer Premises",null,null,0,{"$f":"IF(D52=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O52,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O52+((C52*0.5)/D52))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I52+'App.2-CB_NewCGAAP_DepExp_Yr1'!O52-J52), 0, +I52+'App.2-CB_NewCGAAP_DepExp_Yr1'!O52-J52)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D53=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O53,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O53+((C53*0.5)/D53))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I53+'App.2-CB_NewCGAAP_DepExp_Yr1'!O53-J53), 0, +I53+'App.2-CB_NewCGAAP_DepExp_Yr1'!O53-J53)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D54=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O54,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O54+((C54*0.5)/D54))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I54+'App.2-CB_NewCGAAP_DepExp_Yr1'!O54-J54), 0, +I54+'App.2-CB_NewCGAAP_DepExp_Yr1'!O54-J54)","v":0}]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D55=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O55,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O55+((C55*0.5)/D55))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I55+'App.2-CB_NewCGAAP_DepExp_Yr1'!O55-J55), 0, +I55+'App.2-CB_NewCGAAP_DepExp_Yr1'!O55-J55)","v":0}]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D56=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O56,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O56+((C56*0.5)/D56))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I56+'App.2-CB_NewCGAAP_DepExp_Yr1'!O56-J56), 0, +I56+'App.2-CB_NewCGAAP_DepExp_Yr1'!O56-J56)","v":0}]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D57=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O57,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O57+((C57*0.5)/D57))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I57+'App.2-CB_NewCGAAP_DepExp_Yr1'!O57-J57), 0, +I57+'App.2-CB_NewCGAAP_DepExp_Yr1'!O57-J57)","v":0}]
[null,"Total",{"$f":"SUM(C20:C57)","v":0},null,null,{"$f":"SUM(F20:F57)","v":0},0,0,0,0,0]
[]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[3,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CD_DepExp_Yr3","index":14,"n_rows":67,"n_cols":11,"rows_kept":67,"cut":false,"hidden":false,"merged":[[62,1,62,10],[63,1,63,10],[64,1,64,10],[66,1,67,10],[58,1,58,4],[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]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:","Not Applicable"]
[null,null,null,null,null,null,null,null,null,"Tab:","to WHESC"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-CD"]
["Depreciation and Amortization Expense"]
["Revised CGAAP or MIFRS (Year 3)"]
[]
["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)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D20=0,0,1/D20)","v":0},{"$f":"IF(D20=0,+'App.2-CC_DepExp_Yr2'!K20,+'App.2-CC_DepExp_Yr2'!K20+((C20*0.5)/D20))","v":0},null,{"$f":"IF(ISERROR(+F20-G20), 0, +F20-G20)","v":0},{"$f":"IF(D20=0,0,+(C20)/D20)","v":0},null,{"$f":"IF(ISERROR(+I20+'App.2-CC_DepExp_Yr2'!K20-J20), 0, +I20+'App.2-CC_DepExp_Yr2'!K20-J20)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D21=0,+'App.2-CC_DepExp_Yr2'!K21,+'App.2-CC_DepExp_Yr2'!K21+((C21*0.5)/D21))","v":0},null,0,{"$f":"IF(D21=0,0,+(C21)/D21)","v":0},null,{"$f":"IF(ISERROR(+I21+'App.2-CC_DepExp_Yr2'!K21-J21), 0, +I21+'App.2-CC_DepExp_Yr2'!K21-J21)","v":0}]
[1805,"Land",null,null,0,{"$f":"IF(D22=0,+'App.2-CC_DepExp_Yr2'!K22,+'App.2-CC_DepExp_Yr2'!K22+((C22*0.5)/D22))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CC_DepExp_Yr2'!K22-J22), 0, +I22+'App.2-CC_DepExp_Yr2'!K22-J22)","v":0}]
[1808,"Buildings",null,null,0,{"$f":"IF(D23=0,+'App.2-CC_DepExp_Yr2'!K23,+'App.2-CC_DepExp_Yr2'!K23+((C23*0.5)/D23))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CC_DepExp_Yr2'!K23-J23), 0, +I23+'App.2-CC_DepExp_Yr2'!K23-J23)","v":0}]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D24=0,+'App.2-CC_DepExp_Yr2'!K24,+'App.2-CC_DepExp_Yr2'!K24+((C24*0.5)/D24))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CC_DepExp_Yr2'!K24-J24), 0, +I24+'App.2-CC_DepExp_Yr2'!K24-J24)","v":0}]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D25=0,+'App.2-CC_DepExp_Yr2'!K25,+'App.2-CC_DepExp_Yr2'!K25+((C25*0.5)/D25))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CC_DepExp_Yr2'!K25-J25), 0, +I25+'App.2-CC_DepExp_Yr2'!K25-J25)","v":0}]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D26=0,+'App.2-CC_DepExp_Yr2'!K26,+'App.2-CC_DepExp_Yr2'!K26+((C26*0.5)/D26))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CC_DepExp_Yr2'!K26-J26), 0, +I26+'App.2-CC_DepExp_Yr2'!K26-J26)","v":0}]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D27=0,+'App.2-CC_DepExp_Yr2'!K27,+'App.2-CC_DepExp_Yr2'!K27+((C27*0.5)/D27))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CC_DepExp_Yr2'!K27-J27), 0, +I27+'App.2-CC_DepExp_Yr2'!K27-J27)","v":0}]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D28=0,+'App.2-CC_DepExp_Yr2'!K28,+'App.2-CC_DepExp_Yr2'!K28+((C28*0.5)/D28))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CC_DepExp_Yr2'!K28-J28), 0, +I28+'App.2-CC_DepExp_Yr2'!K28-J28)","v":0}]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D29=0,+'App.2-CC_DepExp_Yr2'!K29,+'App.2-CC_DepExp_Yr2'!K29+((C29*0.5)/D29))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CC_DepExp_Yr2'!K29-J29), 0, +I29+'App.2-CC_DepExp_Yr2'!K29-J29)","v":0}]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D30=0,+'App.2-CC_DepExp_Yr2'!K30,+'App.2-CC_DepExp_Yr2'!K30+((C30*0.5)/D30))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CC_DepExp_Yr2'!K30-J30), 0, +I30+'App.2-CC_DepExp_Yr2'!K30-J30)","v":0}]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D31=0,+'App.2-CC_DepExp_Yr2'!K31,+'App.2-CC_DepExp_Yr2'!K31+((C31*0.5)/D31))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CC_DepExp_Yr2'!K31-J31), 0, +I31+'App.2-CC_DepExp_Yr2'!K31-J31)","v":0}]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D32=0,+'App.2-CC_DepExp_Yr2'!K32,+'App.2-CC_DepExp_Yr2'!K32+((C32*0.5)/D32))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CC_DepExp_Yr2'!K32-J32), 0, +I32+'App.2-CC_DepExp_Yr2'!K32-J32)","v":0}]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D33=0,+'App.2-CC_DepExp_Yr2'!K33,+'App.2-CC_DepExp_Yr2'!K33+((C33*0.5)/D33))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CC_DepExp_Yr2'!K33-J33), 0, +I33+'App.2-CC_DepExp_Yr2'!K33-J33)","v":0}]
[1860,"Meters",null,null,0,{"$f":"IF(D34=0,+'App.2-CC_DepExp_Yr2'!K34,+'App.2-CC_DepExp_Yr2'!K34+((C34*0.5)/D34))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CC_DepExp_Yr2'!K34-J34), 0, +I34+'App.2-CC_DepExp_Yr2'!K34-J34)","v":0}]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D35=0,+'App.2-CC_DepExp_Yr2'!K35,+'App.2-CC_DepExp_Yr2'!K35+((C35*0.5)/D35))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CC_DepExp_Yr2'!K35-J35), 0, +I35+'App.2-CC_DepExp_Yr2'!K35-J35)","v":0}]
[1905,"Land",null,null,0,{"$f":"IF(D36=0,+'App.2-CC_DepExp_Yr2'!K36,+'App.2-CC_DepExp_Yr2'!K36+((C36*0.5)/D36))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CC_DepExp_Yr2'!K36-J36), 0, +I36+'App.2-CC_DepExp_Yr2'!K36-J36)","v":0}]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D37=0,+'App.2-CC_DepExp_Yr2'!K37,+'App.2-CC_DepExp_Yr2'!K37+((C37*0.5)/D37))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CC_DepExp_Yr2'!K37-J37), 0, +I37+'App.2-CC_DepExp_Yr2'!K37-J37)","v":0}]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D38=0,+'App.2-CC_DepExp_Yr2'!K38,+'App.2-CC_DepExp_Yr2'!K38+((C38*0.5)/D38))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CC_DepExp_Yr2'!K38-J38), 0, +I38+'App.2-CC_DepExp_Yr2'!K38-J38)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D39=0,+'App.2-CC_DepExp_Yr2'!K39,+'App.2-CC_DepExp_Yr2'!K39+((C39*0.5)/D39))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CC_DepExp_Yr2'!K39-J39), 0, +I39+'App.2-CC_DepExp_Yr2'!K39-J39)","v":0}]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D40=0,+'App.2-CC_DepExp_Yr2'!K40,+'App.2-CC_DepExp_Yr2'!K40+((C40*0.5)/D40))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CC_DepExp_Yr2'!K40-J40), 0, +I40+'App.2-CC_DepExp_Yr2'!K40-J40)","v":0}]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D41=0,+'App.2-CC_DepExp_Yr2'!K41,+'App.2-CC_DepExp_Yr2'!K41+((C41*0.5)/D41))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CC_DepExp_Yr2'!K41-J41), 0, +I41+'App.2-CC_DepExp_Yr2'!K41-J41)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D42=0,+'App.2-CC_DepExp_Yr2'!K42,+'App.2-CC_DepExp_Yr2'!K42+((C42*0.5)/D42))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CC_DepExp_Yr2'!K42-J42), 0, +I42+'App.2-CC_DepExp_Yr2'!K42-J42)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D43=0,+'App.2-CC_DepExp_Yr2'!K43,+'App.2-CC_DepExp_Yr2'!K43+((C43*0.5)/D43))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CC_DepExp_Yr2'!K43-J43), 0, +I43+'App.2-CC_DepExp_Yr2'!K43-J43)","v":0}]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D44=0,+'App.2-CC_DepExp_Yr2'!K44,+'App.2-CC_DepExp_Yr2'!K44+((C44*0.5)/D44))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CC_DepExp_Yr2'!K44-J44), 0, +I44+'App.2-CC_DepExp_Yr2'!K44-J44)","v":0}]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D45=0,+'App.2-CC_DepExp_Yr2'!K45,+'App.2-CC_DepExp_Yr2'!K45+((C45*0.5)/D45))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CC_DepExp_Yr2'!K45-J45), 0, +I45+'App.2-CC_DepExp_Yr2'!K45-J45)","v":0}]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D46=0,+'App.2-CC_DepExp_Yr2'!K46,+'App.2-CC_DepExp_Yr2'!K46+((C46*0.5)/D46))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CC_DepExp_Yr2'!K46-J46), 0, +I46+'App.2-CC_DepExp_Yr2'!K46-J46)","v":0}]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D47=0,+'App.2-CC_DepExp_Yr2'!K47,+'App.2-CC_DepExp_Yr2'!K47+((C47*0.5)/D47))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CC_DepExp_Yr2'!K47-J47), 0, +I47+'App.2-CC_DepExp_Yr2'!K47-J47)","v":0}]
[1950,"Power Operated Equipment",null,null,0,{"$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,{"$f":"IF(ISERROR(+I48+'App.2-CC_DepExp_Yr2'!K48-J48), 0, +I48+'App.2-CC_DepExp_Yr2'!K48-J48)","v":0}]
[1955,"Communications Equipment",null,null,0,{"$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,{"$f":"IF(ISERROR(+I49+'App.2-CC_DepExp_Yr2'!K49-J49), 0, +I49+'App.2-CC_DepExp_Yr2'!K49-J49)","v":0}]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$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,{"$f":"IF(ISERROR(+I50+'App.2-CC_DepExp_Yr2'!K50-J50), 0, +I50+'App.2-CC_DepExp_Yr2'!K50-J50)","v":0}]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D51=0,+'App.2-CC_DepExp_Yr2'!K51,+'App.2-CC_DepExp_Yr2'!K51+((C51*0.5)/D51))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I51+'App.2-CC_DepExp_Yr2'!K51-J51), 0, +I51+'App.2-CC_DepExp_Yr2'!K51-J51)","v":0}]
[1970,"Load Management Controls Customer Premises",null,null,0,{"$f":"IF(D52=0,+'App.2-CC_DepExp_Yr2'!K52,+'App.2-CC_DepExp_Yr2'!K52+((C52*0.5)/D52))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I52+'App.2-CC_DepExp_Yr2'!K52-J52), 0, +I52+'App.2-CC_DepExp_Yr2'!K52-J52)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D53=0,+'App.2-CC_DepExp_Yr2'!K53,+'App.2-CC_DepExp_Yr2'!K53+((C53*0.5)/D53))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I53+'App.2-CC_DepExp_Yr2'!K53-J53), 0, +I53+'App.2-CC_DepExp_Yr2'!K53-J53)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D54=0,+'App.2-CC_DepExp_Yr2'!K54,+'App.2-CC_DepExp_Yr2'!K54+((C54*0.5)/D54))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I54+'App.2-CC_DepExp_Yr2'!K54-J54), 0, +I54+'App.2-CC_DepExp_Yr2'!K54-J54)","v":0}]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D55=0,+'App.2-CC_DepExp_Yr2'!K55,+'App.2-CC_DepExp_Yr2'!K55+((C55*0.5)/D55))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I55+'App.2-CC_DepExp_Yr2'!K55-J55), 0, +I55+'App.2-CC_DepExp_Yr2'!K55-J55)","v":0}]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D56=0,+'App.2-CC_DepExp_Yr2'!K56,+'App.2-CC_DepExp_Yr2'!K56+((C56*0.5)/D56))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I56+'App.2-CC_DepExp_Yr2'!K56-J56), 0, +I56+'App.2-CC_DepExp_Yr2'!K56-J56)","v":0}]
[1995,"Contributions & Grants",null,null,{"$f":"IF(D57=0,0,1/D57)","v":0},{"$f":"IF(D57=0,+'App.2-CC_DepExp_Yr2'!K57,+'App.2-CC_DepExp_Yr2'!K57+((C57*0.5)/D57))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I57+'App.2-CC_DepExp_Yr2'!K57-J57), 0, +I57+'App.2-CC_DepExp_Yr2'!K57-J57)","v":0}]
[null,"Total",{"$f":"SUM(C20:C57)","v":0},null,null,{"$f":"SUM(F20:F57)","v":0},0,0,0,0,0]
[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,{"$f":"+F59+F58","v":0}]
[]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[3,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CE_DepExp_Yr4","index":15,"n_rows":66,"n_cols":11,"rows_kept":66,"cut":false,"hidden":false,"merged":[[17,9,18,9],[67,1,68,7],[61,1,61,7],[62,1,62,8],[64,1,64,8],[65,1,66,7],[63,1,63,10],[8,0,8,8],[9,0,9,8],[17,1,18,1],[17,6,18,6],[59,1,59,4],[10,0,10,7],[12,0,12,1],[13,0,13,1],[13,2,13,8],[14,0,14,1],[14,2,14,8]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:","Not Applicable"]
[null,null,null,null,null,null,null,null,null,"Tab:","to WHESC"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-CE"]
["Depreciation and Amortization Expense"]
["MIFRS (Year 4)"]
[]
["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)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D20=0,0,1/D20)","v":0},{"$f":"IF(D20=0,'App.2-CD_DepExp_Yr3'!K20,+'App.2-CD_DepExp_Yr3'!K20+((C20*0.5)/D20))","v":0},null,{"$f":"IF(ISERROR(+F20-G20), 0, +F20-G20)","v":0},{"$f":"IF(D20=0,0,+(C20)/D20)","v":0},null,{"$f":"IF(ISERROR(+I20+'App.2-CD_DepExp_Yr3'!K20-J20), 0, +I20+'App.2-CD_DepExp_Yr3'!K20-J20)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D21=0,'App.2-CD_DepExp_Yr3'!K21,+'App.2-CD_DepExp_Yr3'!K21+((C21*0.5)/D21))","v":0},null,0,{"$f":"IF(D21=0,0,+(C21)/D21)","v":0},null,{"$f":"IF(ISERROR(+I21+'App.2-CD_DepExp_Yr3'!K21-J21), 0, +I21+'App.2-CD_DepExp_Yr3'!K21-J21)","v":0}]
[1805,"Land",null,null,0,{"$f":"IF(D22=0,'App.2-CD_DepExp_Yr3'!K22,+'App.2-CD_DepExp_Yr3'!K22+((C22*0.5)/D22))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CD_DepExp_Yr3'!K22-J22), 0, +I22+'App.2-CD_DepExp_Yr3'!K22-J22)","v":0}]
[1808,"Buildings",null,null,0,{"$f":"IF(D23=0,'App.2-CD_DepExp_Yr3'!K23,+'App.2-CD_DepExp_Yr3'!K23+((C23*0.5)/D23))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CD_DepExp_Yr3'!K23-J23), 0, +I23+'App.2-CD_DepExp_Yr3'!K23-J23)","v":0}]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D24=0,'App.2-CD_DepExp_Yr3'!K24,+'App.2-CD_DepExp_Yr3'!K24+((C24*0.5)/D24))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CD_DepExp_Yr3'!K24-J24), 0, +I24+'App.2-CD_DepExp_Yr3'!K24-J24)","v":0}]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D25=0,'App.2-CD_DepExp_Yr3'!K25,+'App.2-CD_DepExp_Yr3'!K25+((C25*0.5)/D25))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CD_DepExp_Yr3'!K25-J25), 0, +I25+'App.2-CD_DepExp_Yr3'!K25-J25)","v":0}]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D26=0,'App.2-CD_DepExp_Yr3'!K26,+'App.2-CD_DepExp_Yr3'!K26+((C26*0.5)/D26))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CD_DepExp_Yr3'!K26-J26), 0, +I26+'App.2-CD_DepExp_Yr3'!K26-J26)","v":0}]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D27=0,'App.2-CD_DepExp_Yr3'!K27,+'App.2-CD_DepExp_Yr3'!K27+((C27*0.5)/D27))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CD_DepExp_Yr3'!K27-J27), 0, +I27+'App.2-CD_DepExp_Yr3'!K27-J27)","v":0}]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D28=0,'App.2-CD_DepExp_Yr3'!K28,+'App.2-CD_DepExp_Yr3'!K28+((C28*0.5)/D28))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CD_DepExp_Yr3'!K28-J28), 0, +I28+'App.2-CD_DepExp_Yr3'!K28-J28)","v":0}]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D29=0,'App.2-CD_DepExp_Yr3'!K29,+'App.2-CD_DepExp_Yr3'!K29+((C29*0.5)/D29))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CD_DepExp_Yr3'!K29-J29), 0, +I29+'App.2-CD_DepExp_Yr3'!K29-J29)","v":0}]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D30=0,'App.2-CD_DepExp_Yr3'!K30,+'App.2-CD_DepExp_Yr3'!K30+((C30*0.5)/D30))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CD_DepExp_Yr3'!K30-J30), 0, +I30+'App.2-CD_DepExp_Yr3'!K30-J30)","v":0}]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D31=0,'App.2-CD_DepExp_Yr3'!K31,+'App.2-CD_DepExp_Yr3'!K31+((C31*0.5)/D31))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CD_DepExp_Yr3'!K31-J31), 0, +I31+'App.2-CD_DepExp_Yr3'!K31-J31)","v":0}]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D32=0,'App.2-CD_DepExp_Yr3'!K32,+'App.2-CD_DepExp_Yr3'!K32+((C32*0.5)/D32))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CD_DepExp_Yr3'!K32-J32), 0, +I32+'App.2-CD_DepExp_Yr3'!K32-J32)","v":0}]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D33=0,'App.2-CD_DepExp_Yr3'!K33,+'App.2-CD_DepExp_Yr3'!K33+((C33*0.5)/D33))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CD_DepExp_Yr3'!K33-J33), 0, +I33+'App.2-CD_DepExp_Yr3'!K33-J33)","v":0}]
[1860,"Meters",null,null,0,{"$f":"IF(D34=0,'App.2-CD_DepExp_Yr3'!K34,+'App.2-CD_DepExp_Yr3'!K34+((C34*0.5)/D34))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CD_DepExp_Yr3'!K34-J34), 0, +I34+'App.2-CD_DepExp_Yr3'!K34-J34)","v":0}]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D35=0,'App.2-CD_DepExp_Yr3'!K35,+'App.2-CD_DepExp_Yr3'!K35+((C35*0.5)/D35))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CD_DepExp_Yr3'!K35-J35), 0, +I35+'App.2-CD_DepExp_Yr3'!K35-J35)","v":0}]
[1905,"Land",null,null,0,{"$f":"IF(D36=0,'App.2-CD_DepExp_Yr3'!K36,+'App.2-CD_DepExp_Yr3'!K36+((C36*0.5)/D36))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CD_DepExp_Yr3'!K36-J36), 0, +I36+'App.2-CD_DepExp_Yr3'!K36-J36)","v":0}]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D37=0,'App.2-CD_DepExp_Yr3'!K37,+'App.2-CD_DepExp_Yr3'!K37+((C37*0.5)/D37))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CD_DepExp_Yr3'!K37-J37), 0, +I37+'App.2-CD_DepExp_Yr3'!K37-J37)","v":0}]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D38=0,'App.2-CD_DepExp_Yr3'!K38,+'App.2-CD_DepExp_Yr3'!K38+((C38*0.5)/D38))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CD_DepExp_Yr3'!K38-J38), 0, +I38+'App.2-CD_DepExp_Yr3'!K38-J38)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D39=0,'App.2-CD_DepExp_Yr3'!K39,+'App.2-CD_DepExp_Yr3'!K39+((C39*0.5)/D39))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CD_DepExp_Yr3'!K39-J39), 0, +I39+'App.2-CD_DepExp_Yr3'!K39-J39)","v":0}]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D40=0,'App.2-CD_DepExp_Yr3'!K40,+'App.2-CD_DepExp_Yr3'!K40+((C40*0.5)/D40))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CD_DepExp_Yr3'!K40-J40), 0, +I40+'App.2-CD_DepExp_Yr3'!K40-J40)","v":0}]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D41=0,'App.2-CD_DepExp_Yr3'!K41,+'App.2-CD_DepExp_Yr3'!K41+((C41*0.5)/D41))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CD_DepExp_Yr3'!K41-J41), 0, +I41+'App.2-CD_DepExp_Yr3'!K41-J41)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D42=0,'App.2-CD_DepExp_Yr3'!K42,+'App.2-CD_DepExp_Yr3'!K42+((C42*0.5)/D42))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CD_DepExp_Yr3'!K42-J42), 0, +I42+'App.2-CD_DepExp_Yr3'!K42-J42)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D43=0,'App.2-CD_DepExp_Yr3'!K43,+'App.2-CD_DepExp_Yr3'!K43+((C43*0.5)/D43))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CD_DepExp_Yr3'!K43-J43), 0, +I43+'App.2-CD_DepExp_Yr3'!K43-J43)","v":0}]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D44=0,'App.2-CD_DepExp_Yr3'!K44,+'App.2-CD_DepExp_Yr3'!K44+((C44*0.5)/D44))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CD_DepExp_Yr3'!K44-J44), 0, +I44+'App.2-CD_DepExp_Yr3'!K44-J44)","v":0}]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D45=0,'App.2-CD_DepExp_Yr3'!K45,+'App.2-CD_DepExp_Yr3'!K45+((C45*0.5)/D45))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CD_DepExp_Yr3'!K45-J45), 0, +I45+'App.2-CD_DepExp_Yr3'!K45-J45)","v":0}]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D46=0,'App.2-CD_DepExp_Yr3'!K46,+'App.2-CD_DepExp_Yr3'!K46+((C46*0.5)/D46))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CD_DepExp_Yr3'!K46-J46), 0, +I46+'App.2-CD_DepExp_Yr3'!K46-J46)","v":0}]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D47=0,'App.2-CD_DepExp_Yr3'!K47,+'App.2-CD_DepExp_Yr3'!K47+((C47*0.5)/D47))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CD_DepExp_Yr3'!K47-J47), 0, +I47+'App.2-CD_DepExp_Yr3'!K47-J47)","v":0}]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D48=0,'App.2-CD_DepExp_Yr3'!K48,+'App.2-CD_DepExp_Yr3'!K48+((C48*0.5)/D48))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I48+'App.2-CD_DepExp_Yr3'!K48-J48), 0, +I48+'App.2-CD_DepExp_Yr3'!K48-J48)","v":0}]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D49=0,'App.2-CD_DepExp_Yr3'!K49,+'App.2-CD_DepExp_Yr3'!K49+((C49*0.5)/D49))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I49+'App.2-CD_DepExp_Yr3'!K49-J49), 0, +I49+'App.2-CD_DepExp_Yr3'!K49-J49)","v":0}]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D50=0,'App.2-CD_DepExp_Yr3'!K50,+'App.2-CD_DepExp_Yr3'!K50+((C50*0.5)/D50))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CD_DepExp_Yr3'!K50-J50), 0, +I50+'App.2-CD_DepExp_Yr3'!K50-J50)","v":0}]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D51=0,'App.2-CD_DepExp_Yr3'!K51,+'App.2-CD_DepExp_Yr3'!K51+((C51*0.5)/D51))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I51+'App.2-CD_DepExp_Yr3'!K51-J51), 0, +I51+'App.2-CD_DepExp_Yr3'!K51-J51)","v":0}]
[1970,"Load Management Controls Customer Premises",null,null,0,{"$f":"IF(D52=0,'App.2-CD_DepExp_Yr3'!K52,+'App.2-CD_DepExp_Yr3'!K52+((C52*0.5)/D52))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I52+'App.2-CD_DepExp_Yr3'!K52-J52), 0, +I52+'App.2-CD_DepExp_Yr3'!K52-J52)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D53=0,'App.2-CD_DepExp_Yr3'!K53,+'App.2-CD_DepExp_Yr3'!K53+((C53*0.5)/D53))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I53+'App.2-CD_DepExp_Yr3'!K53-J53), 0, +I53+'App.2-CD_DepExp_Yr3'!K53-J53)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D54=0,'App.2-CD_DepExp_Yr3'!K54,+'App.2-CD_DepExp_Yr3'!K54+((C54*0.5)/D54))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I54+'App.2-CD_DepExp_Yr3'!K54-J54), 0, +I54+'App.2-CD_DepExp_Yr3'!K54-J54)","v":0}]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D55=0,'App.2-CD_DepExp_Yr3'!K55,+'App.2-CD_DepExp_Yr3'!K55+((C55*0.5)/D55))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I55+'App.2-CD_DepExp_Yr3'!K55-J55), 0, +I55+'App.2-CD_DepExp_Yr3'!K55-J55)","v":0}]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D56=0,'App.2-CD_DepExp_Yr3'!K56,+'App.2-CD_DepExp_Yr3'!K56+((C56*0.5)/D56))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I56+'App.2-CD_DepExp_Yr3'!K56-J56), 0, +I56+'App.2-CD_DepExp_Yr3'!K56-J56)","v":0}]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D57=0,'App.2-CD_DepExp_Yr3'!K57,+'App.2-CD_DepExp_Yr3'!K57+((C57*0.5)/D57))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I57+'App.2-CD_DepExp_Yr3'!K57-J57), 0, +I57+'App.2-CD_DepExp_Yr3'!K57-J57)","v":0}]
[null,"Total",{"$f":"SUM(C20:C57)","v":0},null,null,{"$f":"SUM(F20:F57)","v":0},0,0,0,0,0]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,"Total Depreciation Expense ",null,null,null,{"$f":"SUM(F58:F59)","v":0}]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[3,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CF_DepExp_Yr5","index":16,"n_rows":66,"n_cols":11,"rows_kept":66,"cut":false,"hidden":false,"merged":[[17,9,18,9],[59,1,59,4],[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],[61,1,61,7],[62,1,62,8],[64,1,64,8],[65,1,66,7],[67,1,68,7],[63,1,63,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:","Not Applicable"]
[null,null,null,null,null,null,null,null,null,"Tab:","to WHESC"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-CF"]
["Depreciation and Amortization Expense"]
["MIFRS (Year 5)"]
[]
["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)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D20=0,0,1/D20)","v":0},{"$f":"IF(D20=0,'App.2-CE_DepExp_Yr4'!K20,+'App.2-CE_DepExp_Yr4'!K20+((C20*0.5)/D20))","v":0},null,{"$f":"IF(ISERROR(+F20-G20), 0, +F20-G20)","v":0},{"$f":"IF(D20=0,0,+(C20)/D20)","v":0},null,{"$f":"IF(ISERROR(+I20+'App.2-CE_DepExp_Yr4'!K20-J20), 0, +'App.2-CE_DepExp_Yr4'!K20-J20)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D21=0,'App.2-CE_DepExp_Yr4'!K21,+'App.2-CE_DepExp_Yr4'!K21+((C21*0.5)/D21))","v":0},null,0,{"$f":"IF(D21=0,0,+(C21)/D21)","v":0},null,{"$f":"IF(ISERROR(+I21+'App.2-CE_DepExp_Yr4'!K21-J21), 0, +'App.2-CE_DepExp_Yr4'!K21-J21)","v":0}]
[1805,"Land",null,null,0,{"$f":"IF(D22=0,'App.2-CE_DepExp_Yr4'!K22,+'App.2-CE_DepExp_Yr4'!K22+((C22*0.5)/D22))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CE_DepExp_Yr4'!K22-J22), 0, +'App.2-CE_DepExp_Yr4'!K22-J22)","v":0}]
[1808,"Buildings",null,null,0,{"$f":"IF(D23=0,'App.2-CE_DepExp_Yr4'!K23,+'App.2-CE_DepExp_Yr4'!K23+((C23*0.5)/D23))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CE_DepExp_Yr4'!K23-J23), 0, +'App.2-CE_DepExp_Yr4'!K23-J23)","v":0}]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D24=0,'App.2-CE_DepExp_Yr4'!K24,+'App.2-CE_DepExp_Yr4'!K24+((C24*0.5)/D24))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CE_DepExp_Yr4'!K24-J24), 0, +'App.2-CE_DepExp_Yr4'!K24-J24)","v":0}]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D25=0,'App.2-CE_DepExp_Yr4'!K25,+'App.2-CE_DepExp_Yr4'!K25+((C25*0.5)/D25))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CE_DepExp_Yr4'!K25-J25), 0, +'App.2-CE_DepExp_Yr4'!K25-J25)","v":0}]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D26=0,'App.2-CE_DepExp_Yr4'!K26,+'App.2-CE_DepExp_Yr4'!K26+((C26*0.5)/D26))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CE_DepExp_Yr4'!K26-J26), 0, +'App.2-CE_DepExp_Yr4'!K26-J26)","v":0}]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D27=0,'App.2-CE_DepExp_Yr4'!K27,+'App.2-CE_DepExp_Yr4'!K27+((C27*0.5)/D27))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CE_DepExp_Yr4'!K27-J27), 0, +'App.2-CE_DepExp_Yr4'!K27-J27)","v":0}]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D28=0,'App.2-CE_DepExp_Yr4'!K28,+'App.2-CE_DepExp_Yr4'!K28+((C28*0.5)/D28))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CE_DepExp_Yr4'!K28-J28), 0, +'App.2-CE_DepExp_Yr4'!K28-J28)","v":0}]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D29=0,'App.2-CE_DepExp_Yr4'!K29,+'App.2-CE_DepExp_Yr4'!K29+((C29*0.5)/D29))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CE_DepExp_Yr4'!K29-J29), 0, +'App.2-CE_DepExp_Yr4'!K29-J29)","v":0}]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D30=0,'App.2-CE_DepExp_Yr4'!K30,+'App.2-CE_DepExp_Yr4'!K30+((C30*0.5)/D30))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CE_DepExp_Yr4'!K30-J30), 0, +'App.2-CE_DepExp_Yr4'!K30-J30)","v":0}]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D31=0,'App.2-CE_DepExp_Yr4'!K31,+'App.2-CE_DepExp_Yr4'!K31+((C31*0.5)/D31))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CE_DepExp_Yr4'!K31-J31), 0, +'App.2-CE_DepExp_Yr4'!K31-J31)","v":0}]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D32=0,'App.2-CE_DepExp_Yr4'!K32,+'App.2-CE_DepExp_Yr4'!K32+((C32*0.5)/D32))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CE_DepExp_Yr4'!K32-J32), 0, +'App.2-CE_DepExp_Yr4'!K32-J32)","v":0}]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D33=0,'App.2-CE_DepExp_Yr4'!K33,+'App.2-CE_DepExp_Yr4'!K33+((C33*0.5)/D33))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CE_DepExp_Yr4'!K33-J33), 0, +'App.2-CE_DepExp_Yr4'!K33-J33)","v":0}]
[1860,"Meters",null,null,0,{"$f":"IF(D34=0,'App.2-CE_DepExp_Yr4'!K34,+'App.2-CE_DepExp_Yr4'!K34+((C34*0.5)/D34))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CE_DepExp_Yr4'!K34-J34), 0, +'App.2-CE_DepExp_Yr4'!K34-J34)","v":0}]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D35=0,'App.2-CE_DepExp_Yr4'!K35,+'App.2-CE_DepExp_Yr4'!K35+((C35*0.5)/D35))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CE_DepExp_Yr4'!K35-J35), 0, +'App.2-CE_DepExp_Yr4'!K35-J35)","v":0}]
[1905,"Land",null,null,0,{"$f":"IF(D36=0,'App.2-CE_DepExp_Yr4'!K36,+'App.2-CE_DepExp_Yr4'!K36+((C36*0.5)/D36))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CE_DepExp_Yr4'!K36-J36), 0, +'App.2-CE_DepExp_Yr4'!K36-J36)","v":0}]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D37=0,'App.2-CE_DepExp_Yr4'!K37,+'App.2-CE_DepExp_Yr4'!K37+((C37*0.5)/D37))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CE_DepExp_Yr4'!K37-J37), 0, +'App.2-CE_DepExp_Yr4'!K37-J37)","v":0}]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D38=0,'App.2-CE_DepExp_Yr4'!K38,+'App.2-CE_DepExp_Yr4'!K38+((C38*0.5)/D38))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CE_DepExp_Yr4'!K38-J38), 0, +'App.2-CE_DepExp_Yr4'!K38-J38)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D39=0,'App.2-CE_DepExp_Yr4'!K39,+'App.2-CE_DepExp_Yr4'!K39+((C39*0.5)/D39))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CE_DepExp_Yr4'!K39-J39), 0, +'App.2-CE_DepExp_Yr4'!K39-J39)","v":0}]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D40=0,'App.2-CE_DepExp_Yr4'!K40,+'App.2-CE_DepExp_Yr4'!K40+((C40*0.5)/D40))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CE_DepExp_Yr4'!K40-J40), 0, +'App.2-CE_DepExp_Yr4'!K40-J40)","v":0}]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D41=0,'App.2-CE_DepExp_Yr4'!K41,+'App.2-CE_DepExp_Yr4'!K41+((C41*0.5)/D41))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CE_DepExp_Yr4'!K41-J41), 0, +'App.2-CE_DepExp_Yr4'!K41-J41)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D42=0,'App.2-CE_DepExp_Yr4'!K42,+'App.2-CE_DepExp_Yr4'!K42+((C42*0.5)/D42))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CE_DepExp_Yr4'!K42-J42), 0, +'App.2-CE_DepExp_Yr4'!K42-J42)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D43=0,'App.2-CE_DepExp_Yr4'!K43,+'App.2-CE_DepExp_Yr4'!K43+((C43*0.5)/D43))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CE_DepExp_Yr4'!K43-J43), 0, +'App.2-CE_DepExp_Yr4'!K43-J43)","v":0}]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D44=0,'App.2-CE_DepExp_Yr4'!K44,+'App.2-CE_DepExp_Yr4'!K44+((C44*0.5)/D44))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CE_DepExp_Yr4'!K44-J44), 0, +'App.2-CE_DepExp_Yr4'!K44-J44)","v":0}]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D45=0,'App.2-CE_DepExp_Yr4'!K45,+'App.2-CE_DepExp_Yr4'!K45+((C45*0.5)/D45))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CE_DepExp_Yr4'!K45-J45), 0, +'App.2-CE_DepExp_Yr4'!K45-J45)","v":0}]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D46=0,'App.2-CE_DepExp_Yr4'!K46,+'App.2-CE_DepExp_Yr4'!K46+((C46*0.5)/D46))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CE_DepExp_Yr4'!K46-J46), 0, +'App.2-CE_DepExp_Yr4'!K46-J46)","v":0}]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D47=0,'App.2-CE_DepExp_Yr4'!K47,+'App.2-CE_DepExp_Yr4'!K47+((C47*0.5)/D47))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CE_DepExp_Yr4'!K47-J47), 0, +'App.2-CE_DepExp_Yr4'!K47-J47)","v":0}]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D48=0,'App.2-CE_DepExp_Yr4'!K48,+'App.2-CE_DepExp_Yr4'!K48+((C48*0.5)/D48))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I48+'App.2-CE_DepExp_Yr4'!K48-J48), 0, +'App.2-CE_DepExp_Yr4'!K48-J48)","v":0}]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D49=0,'App.2-CE_DepExp_Yr4'!K49,+'App.2-CE_DepExp_Yr4'!K49+((C49*0.5)/D49))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I49+'App.2-CE_DepExp_Yr4'!K49-J49), 0, +'App.2-CE_DepExp_Yr4'!K49-J49)","v":0}]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D50=0,'App.2-CE_DepExp_Yr4'!K50,+'App.2-CE_DepExp_Yr4'!K50+((C50*0.5)/D50))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CE_DepExp_Yr4'!K50-J50), 0, +'App.2-CE_DepExp_Yr4'!K50-J50)","v":0}]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D51=0,'App.2-CE_DepExp_Yr4'!K51,+'App.2-CE_DepExp_Yr4'!K51+((C51*0.5)/D51))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I51+'App.2-CE_DepExp_Yr4'!K51-J51), 0, +'App.2-CE_DepExp_Yr4'!K51-J51)","v":0}]
[1970,"Load Management Controls Customer Premises",null,null,0,{"$f":"IF(D52=0,'App.2-CE_DepExp_Yr4'!K52,+'App.2-CE_DepExp_Yr4'!K52+((C52*0.5)/D52))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I52+'App.2-CE_DepExp_Yr4'!K52-J52), 0, +'App.2-CE_DepExp_Yr4'!K52-J52)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D53=0,'App.2-CE_DepExp_Yr4'!K53,+'App.2-CE_DepExp_Yr4'!K53+((C53*0.5)/D53))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I53+'App.2-CE_DepExp_Yr4'!K53-J53), 0, +'App.2-CE_DepExp_Yr4'!K53-J53)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D54=0,'App.2-CE_DepExp_Yr4'!K54,+'App.2-CE_DepExp_Yr4'!K54+((C54*0.5)/D54))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I54+'App.2-CE_DepExp_Yr4'!K54-J54), 0, +'App.2-CE_DepExp_Yr4'!K54-J54)","v":0}]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D55=0,'App.2-CE_DepExp_Yr4'!K55,+'App.2-CE_DepExp_Yr4'!K55+((C55*0.5)/D55))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I55+'App.2-CE_DepExp_Yr4'!K55-J55), 0, +'App.2-CE_DepExp_Yr4'!K55-J55)","v":0}]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D56=0,'App.2-CE_DepExp_Yr4'!K56,+'App.2-CE_DepExp_Yr4'!K56+((C56*0.5)/D56))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I56+'App.2-CE_DepExp_Yr4'!K56-J56), 0, +'App.2-CE_DepExp_Yr4'!K56-J56)","v":0}]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D57=0,'App.2-CE_DepExp_Yr4'!K57,+'App.2-CE_DepExp_Yr4'!K57+((C57*0.5)/D57))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I57+'App.2-CE_DepExp_Yr4'!K57-J57), 0, +'App.2-CE_DepExp_Yr4'!K57-J57)","v":0}]
[null,"Total",{"$f":"SUM(C20:C57)","v":0},null,null,{"$f":"SUM(F20:F57)","v":0},0,0,0,0,0]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,"Total Depreciation Expense ",null,null,null,{"$f":"SUM(F58:F59)","v":0}]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[3,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CG_DepExp_Yr6","index":17,"n_rows":66,"n_cols":11,"rows_kept":66,"cut":false,"hidden":false,"merged":[[8,0,8,8],[9,0,9,8],[10,0,10,7],[12,0,12,1],[13,0,13,1],[13,2,13,8],[14,2,14,8],[17,1,18,1],[17,6,18,6],[17,9,18,9],[59,1,59,4],[61,1,61,7],[62,1,62,8],[64,1,64,8],[65,1,66,7],[67,1,68,7]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:","Not Applicable"]
[null,null,null,null,null,null,null,null,null,"Tab:","to WHESC"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-CG"]
["Depreciation and Amortization Expense"]
["MIFRS (Year 6)"]
[]
["Select the set of appendices that apply",null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard"]
["2012 Set of Appendices (2-CA to 2-CG)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,2017,"MIFRS"]
["N/A","         2013 Set of Appendices","Not applicable as the test year depreciation is already calculated in Appendix 2-CF.  Note that this appendix is not to be used even though depreciation expense calculations will flow through from previous years to this appendix.",null,null,null,null,null,null,"N/A","N/A"]
[]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","Current Depreciation Expense1"," Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)= Prior Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D20=0,0,1/D20)","v":0},{"$f":"IF(D20=0,'App.2-CF_DepExp_Yr5'!K20,+'App.2-CF_DepExp_Yr5'!K20+((C20*0.5)/D20))","v":0},null,{"$f":"IF(ISERROR(+F20-G20), 0, +F20-G20)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D21=0,'App.2-CF_DepExp_Yr5'!K21,+'App.2-CF_DepExp_Yr5'!K21+((C21*0.5)/D21))","v":0},null,0]
[1805,"Land",null,null,0,{"$f":"IF(D22=0,'App.2-CF_DepExp_Yr5'!K22,+'App.2-CF_DepExp_Yr5'!K22+((C22*0.5)/D22))","v":0},null,0]
[1808,"Buildings",null,null,0,{"$f":"IF(D23=0,'App.2-CF_DepExp_Yr5'!K23,+'App.2-CF_DepExp_Yr5'!K23+((C23*0.5)/D23))","v":0},null,0]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D24=0,'App.2-CF_DepExp_Yr5'!K24,+'App.2-CF_DepExp_Yr5'!K24+((C24*0.5)/D24))","v":0},null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D25=0,'App.2-CF_DepExp_Yr5'!K25,+'App.2-CF_DepExp_Yr5'!K25+((C25*0.5)/D25))","v":0},null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D26=0,'App.2-CF_DepExp_Yr5'!K26,+'App.2-CF_DepExp_Yr5'!K26+((C26*0.5)/D26))","v":0},null,0]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D27=0,'App.2-CF_DepExp_Yr5'!K27,+'App.2-CF_DepExp_Yr5'!K27+((C27*0.5)/D27))","v":0},null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D28=0,'App.2-CF_DepExp_Yr5'!K28,+'App.2-CF_DepExp_Yr5'!K28+((C28*0.5)/D28))","v":0},null,0]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D29=0,'App.2-CF_DepExp_Yr5'!K29,+'App.2-CF_DepExp_Yr5'!K29+((C29*0.5)/D29))","v":0},null,0]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D30=0,'App.2-CF_DepExp_Yr5'!K30,+'App.2-CF_DepExp_Yr5'!K30+((C30*0.5)/D30))","v":0},null,0]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D31=0,'App.2-CF_DepExp_Yr5'!K31,+'App.2-CF_DepExp_Yr5'!K31+((C31*0.5)/D31))","v":0},null,0]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D32=0,'App.2-CF_DepExp_Yr5'!K32,+'App.2-CF_DepExp_Yr5'!K32+((C32*0.5)/D32))","v":0},null,0]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D33=0,'App.2-CF_DepExp_Yr5'!K33,+'App.2-CF_DepExp_Yr5'!K33+((C33*0.5)/D33))","v":0},null,0]
[1860,"Meters",null,null,0,{"$f":"IF(D34=0,'App.2-CF_DepExp_Yr5'!K34,+'App.2-CF_DepExp_Yr5'!K34+((C34*0.5)/D34))","v":0},null,0]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D35=0,'App.2-CF_DepExp_Yr5'!K35,+'App.2-CF_DepExp_Yr5'!K35+((C35*0.5)/D35))","v":0},null,0]
[1905,"Land",null,null,0,{"$f":"IF(D36=0,'App.2-CF_DepExp_Yr5'!K36,+'App.2-CF_DepExp_Yr5'!K36+((C36*0.5)/D36))","v":0},null,0]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D37=0,'App.2-CF_DepExp_Yr5'!K37,+'App.2-CF_DepExp_Yr5'!K37+((C37*0.5)/D37))","v":0},null,0]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D38=0,'App.2-CF_DepExp_Yr5'!K38,+'App.2-CF_DepExp_Yr5'!K38+((C38*0.5)/D38))","v":0},null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D39=0,'App.2-CF_DepExp_Yr5'!K39,+'App.2-CF_DepExp_Yr5'!K39+((C39*0.5)/D39))","v":0},null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D40=0,'App.2-CF_DepExp_Yr5'!K40,+'App.2-CF_DepExp_Yr5'!K40+((C40*0.5)/D40))","v":0},null,0]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D41=0,'App.2-CF_DepExp_Yr5'!K41,+'App.2-CF_DepExp_Yr5'!K41+((C41*0.5)/D41))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D42=0,'App.2-CF_DepExp_Yr5'!K42,+'App.2-CF_DepExp_Yr5'!K42+((C42*0.5)/D42))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D43=0,'App.2-CF_DepExp_Yr5'!K43,+'App.2-CF_DepExp_Yr5'!K43+((C43*0.5)/D43))","v":0},null,0]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D44=0,'App.2-CF_DepExp_Yr5'!K44,+'App.2-CF_DepExp_Yr5'!K44+((C44*0.5)/D44))","v":0},null,0]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D45=0,'App.2-CF_DepExp_Yr5'!K45,+'App.2-CF_DepExp_Yr5'!K45+((C45*0.5)/D45))","v":0},null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D46=0,'App.2-CF_DepExp_Yr5'!K46,+'App.2-CF_DepExp_Yr5'!K46+((C46*0.5)/D46))","v":0},null,0]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D47=0,'App.2-CF_DepExp_Yr5'!K47,+'App.2-CF_DepExp_Yr5'!K47+((C47*0.5)/D47))","v":0},null,0]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D48=0,'App.2-CF_DepExp_Yr5'!K48,+'App.2-CF_DepExp_Yr5'!K48+((C48*0.5)/D48))","v":0},null,0]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D49=0,'App.2-CF_DepExp_Yr5'!K49,+'App.2-CF_DepExp_Yr5'!K49+((C49*0.5)/D49))","v":0},null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D50=0,'App.2-CF_DepExp_Yr5'!K50,+'App.2-CF_DepExp_Yr5'!K50+((C50*0.5)/D50))","v":0},null,0]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D51=0,'App.2-CF_DepExp_Yr5'!K51,+'App.2-CF_DepExp_Yr5'!K51+((C51*0.5)/D51))","v":0},null,0]
[1970,"Load Management Controls Customer Premises",null,null,0,{"$f":"IF(D52=0,'App.2-CF_DepExp_Yr5'!K52,+'App.2-CF_DepExp_Yr5'!K52+((C52*0.5)/D52))","v":0},null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D53=0,'App.2-CF_DepExp_Yr5'!K53,+'App.2-CF_DepExp_Yr5'!K53+((C53*0.5)/D53))","v":0},null,0]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D54=0,'App.2-CF_DepExp_Yr5'!K54,+'App.2-CF_DepExp_Yr5'!K54+((C54*0.5)/D54))","v":0},null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D55=0,'App.2-CF_DepExp_Yr5'!K55,+'App.2-CF_DepExp_Yr5'!K55+((C55*0.5)/D55))","v":0},null,0]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D56=0,'App.2-CF_DepExp_Yr5'!K56,+'App.2-CF_DepExp_Yr5'!K56+((C56*0.5)/D56))","v":0},null,0]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D57=0,'App.2-CF_DepExp_Yr5'!K57,+'App.2-CF_DepExp_Yr5'!K57+((C57*0.5)/D57))","v":0},null,0]
[null,"Total",{"$f":"SUM(C20:C57)","v":0},null,null,{"$f":"SUM(F20:F57)","v":0},{"$f":"SUM(G20:G57)","v":0},{"$f":"SUM(H20:H57)","v":0}]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,"Total Depreciation Expense ",null,null,null,{"$f":"SUM(F58:F59)","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."]

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[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:","50-54"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-CH1"]
["Depreciation and Amortization Expense"]
["Revised CGAAP or MIFRS"]
[]
["Assumes the applicant changed capitalization and depreciation policies and reflected these changes in a prior rebasing application"]
[]
[null,null,null,null,null,"Accounting Standard","Revised CGAAP"]
[null,null,null,null,null,"Year ",2013]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan. 1","Correction Accounting","Opening Regulatory Gross PP&E as at Jan. 1","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation 2","Years","Depreciation Rate","Early Write Off of Assets","Current Year Depreciation Expense"," Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 3"]
[null,null,"Before Adj","Adjustment","(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) ","(f)","(g) = 1 / (f)","Z","(h) = (e)/(f)+Z",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",{"$f":"1089119","v":1089119},null,{"$f":"1089119","v":1089119},394095,{"$f":"E20-F20","v":695024},16621,{"$f":"G20+0.5*H20","v":703334.5},5,{"$f":"IF(J20=0,0,1/J20)","v":0.2},null,{"$f":"IF(J20=0,0,I20/J20)","v":140666.9},140667,{"$f":"IF(ISERROR(+M20-N20), 0, +M20-N20)","v":-0.10000000000582077}]
[1612,"Land Rights (Formally known as Account 1806)",{"$f":"70296","v":70296},null,{"$f":"70296","v":70296},54284,{"$f":"E21-F21","v":16012},null,{"$f":"G21+0.5*H21","v":16012},25,0.04,null,640.48,640,0.48000000000001819]
[1805,"Land",158686,null,158686,null,158686,null,158686,null,0,null,0,null,0]
[1808,"Buildings",{"$f":"96568","v":96568},null,{"$f":"96568","v":96568},22401,74167,null,74167,60,1.6666666666666666E-2,null,1236.1166666666666,1236,0.11666666666656056]
[1810,"Leasehold Improvements",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1815,"Transformer Station Equipment >50 kV",{"$f":"467359","v":467359},null,{"$f":"467359","v":467359},null,467359,null,467359,31.457000000000001,3.1789426836634133E-2,null,14857.074736942493,14857,7.473694249347318E-2]
[1820,"Distribution Station Equipment <50 kV",{"$f":"4223152","v":4223152},null,{"$f":"4223152","v":4223152},1211649,3011503,3532,3013269,35,2.8571428571428571E-2,null,86093.4,86093,0.39999999999417923]
[1825,"Storage Battery Equipment",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1830,"Poles, Towers & Fixtures",{"$f":"7201902","v":7201902},null,{"$f":"7201902","v":7201902},591498,6610404,786758,7003783,50,0.02,null,140075.66,140076,-0.33999999999650754]
[1835,"Overhead Conductors & Devices",{"$f":"12748640","v":12748640},null,{"$f":"12748640","v":12748640},6698811,6049829,174979,6137318.5,50,0.02,null,122746.37,122746,0.36999999999534339]
[1840,"Underground Conduit",{"$f":"916576","v":916576},null,{"$f":"916576","v":916576},63454,853122,154014,930129,50,0.02,null,18602.580000000002,18603,-0.41999999999825377]
[1845,"Underground Conductors & Devices",{"$f":"11873205","v":11873205},null,{"$f":"11873205","v":11873205},5231952,6641253,666205,6974355.5,30,3.3333333333333333E-2,null,232478.51666666666,232479,-0.48333333333721384]
[1850,"Line Transformers",{"$f":"6781896","v":6781896},null,{"$f":"6781896","v":6781896},2397649,4384247,337635,4553064.5,40,2.5000000000000001E-2,null,113826.6125,113827,-0.38749999999708962]
[1855,"Services (Overhead & Underground)",{"$f":"699038","v":699038},null,{"$f":"699038","v":699038},47390,651648,27157,665226.5,40,2.5000000000000001E-2,null,16630.662499999999,16631,-0.33750000000145519]
[1860,"Meters",97019,null,97019,97019,0,null,0,null,0,null,0,null,0]
[1860,"Meters (Smart Meters)",{"$f":"2899712","v":2899712},null,{"$f":"2899712","v":2899712},null,2899712,65532,2932478,15,6.6666666666666666E-2,null,{"$f":"IF(J35=0,0,I35/J35)-1","v":195497.53333333333},195498,-0.46666666667442769]
[1865,"Other Installations on Customer Premises",8010,null,8010,8010,0,null,0,null,0,null,{"$f":"IF(J36=0,0,I36/J36)","v":0},null,0]
[1905,"Land",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1908,"Buildings & Fixtures",{"$f":"2485177","v":2485177},null,{"$f":"2485177","v":2485177},null,2485177,22165,2496259.5,35.703499999999998,2.8008458554483456E-2,null,69916.380746985596,69916,0.38074698559648823]
[1910,"Leasehold Improvements",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",{"$f":"101345","v":101345},null,{"$f":"101345","v":101345},11910,89435,1403,90136.5,10,0.1,null,9013.65,9014,-0.3500000000003638]
[1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1920,"Computer Equipment - Hardware",{"$f":"301070","v":301070},null,{"$f":"301070","v":301070},233660,67410,14809,74814.5,4,0.25,null,18703.625,18704,-0.375]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1930,"Transportation Equipment",{"$f":"1391448","v":1391448},null,{"$f":"1391448","v":1391448},944180,447268,325615,610075.5,15,6.6666666666666666E-2,null,40671.699999999997,40672,-0.30000000000291038]
[1935,"Stores Equipment",{"$f":"30023","v":30023},null,{"$f":"30023","v":30023},22421,7602,null,7602,10,0.1,null,760.2,760,0.20000000000004547]
[1940,"Tools, Shop & Garage Equipment",{"$f":"114950","v":114950},null,{"$f":"114950","v":114950},47475,67475,null,67475,10,0.1,null,6747.5,6748,{"$f":"IF(ISERROR(+M47-N47), 0, +M47-N47)","v":-0.5}]
[1945,"Measurement & Testing Equipment",{"$f":"26058","v":26058},null,{"$f":"26058","v":26058},8710,17348,-711,16992.5,10,0.1,null,1699.25,1699,0.25]
[1950,"Power Operated Equipment",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1955,"Communications Equipment",{"$f":"282461","v":282461},null,{"$f":"282461","v":282461},57315,225146,null,225146,10.1875,9.815950920245399E-2,null,22100.220858895704,22100,0.22085889570371364]
[1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1960,"Miscellaneous Equipment ",{"$f":"315235","v":315235},null,{"$f":"315235","v":315235},37040,278195,null,278195,25,0.04,null,11127.8,11128,-0.2000000000007276]
[1970,"Load Management Controls - Customer Premises",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1980,"System Supervisor Equipment ",1143045,null,1143045,609552,533493,4047,535516.5,15,6.6666666666666666E-2,null,35701.1,35701,9.9999999998544808E-2]
[1985,"Miscellaneous Fixed Assets",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1990,"Other Tangible Property",null,null,null,null,0,null,0,null,0,null,0,null,0]
["1995/2440","Contributions & Grants/Deferred Credits",{"$f":"-2563013","v":-2563013},null,{"$f":"-2563013","v":-2563013},null,-2563013,-625629,-2875827.5,33.219299999999997,3.0102982302456706E-2,null,-86570.984337418311,-86571,1.5662581688957289E-2]
[null,"Total",{"$f":"SUM(C20:C58)+1","v":52958978},null,{"$f":"SUM(E20:E58)+1","v":52958978},{"$f":"SUM(F20:F58)","v":18790475},{"$f":"SUM(G20:G58)","v":34168502},{"$f":"SUM(H20:H58)+1","v":1974133},{"$f":"SUM(I20:I58)","v":35155568},null,null,null,{"$f":"SUM(M20:M58)+2","v":1213224.3486720719},{"$f":"SUM(N20:N58)","v":1213224},{"$f":"SUM(O20:O58)","v":-1.6513279278774462}]
[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,null,null,null,{"$f":"SUM(M59:M60)","v":1213224.3486720719}]
[]
[]
[]
[null,null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,null,"Year ",2014]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan. 1","Correction Accounting","Opening Regulatory Gross PP&E as at Jan. 1","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation 2","Years","Depreciation Rate","Early Write Off of Assets","Current Year Depreciation Expense"," Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 3"]
[null,null,"Before Adj","Adjustment","(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) ","(f)","(g) = 1 / (f)","Z","(h) = (e)/(f)+Z",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",740843,null,740843,127650,{"$f":"E70-F70","v":613193},146486,{"$f":"G70+0.5*H70","v":686436},5,{"$f":"IF(J70=0,0,1/J70)","v":0.2},null,{"$f":"IF(J70=0,0,I70/J70)","v":137287.20000000001},137287,{"$f":"IF(ISERROR(+M70-N70), 0, +M70-N70)","v":0.20000000001164153}]
[1612,"Land Rights (Formally known as Account 1806)",70296,null,70296,54284,{"$f":"E71-F71","v":16012},null,{"$f":"G71+0.5*H71","v":16012},25,0.04,null,640.48,640,0.48000000000001819]
[1805,"Land",158686,null,158686,null,158686,null,158686,null,0,null,0,null,0]
[1808,"Buildings",96568,null,96568,22401,74167,null,74167,60,1.6666666666666666E-2,null,1236.1166666666666,1236,0.11666666666656056]
[1810,"Leasehold Improvements",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1815,"Transformer Station Equipment >50 kV",467359,null,467359,null,467359,null,467359,31.457000000000001,3.1789426836634133E-2,null,14857.074736942493,14857,7.473694249347318E-2]
[1820,"Distribution Station Equipment <50 kV",4026866,null,4026866,1362161,2664705,null,2664705,35,2.8571428571428571E-2,null,76134.428571428565,76134,0.42857142856519204]
[1825,"Storage Battery Equipment",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1830,"Poles, Towers & Fixtures",7988660,null,7988660,591498,7397162,973203,7883763.5,50,0.02,null,157675.26999999999,157676,-0.73000000001047738]
[1835,"Overhead Conductors & Devices",12923619,null,12923619,6698811,6224808,202465,6326040.5,50,0.02,null,126520.81,126520,0.80999999999767169]
[1840,"Underground Conduit",1070590,null,1070590,63454,1007136,72305,1043288.5,50,0.02,null,20865.77,20866,-0.22999999999956344]
[1845,"Underground Conductors & Devices",12539410,null,12539410,5858700,6680710,280038,6820729,30,3.3333333333333333E-2,null,227357.63333333333,227357,0.63333333333139308]
[1850,"Line Transformers",7079513,null,7079513,2359500,4720013,319776,4879901,40,2.5000000000000001E-2,null,121997.52499999999,121999,-1.4750000000058208]
[1855,"Services (Overhead & Underground)",726195,null,726195,47390,678805,82721,720165.5,40,2.5000000000000001E-2,null,18004.137500000001,18005,-0.8624999999992724]
[1860,"Meters",38777,null,38777,38777,0,null,0,null,0,null,0,0,0]
[1860,"Meters (Smart Meters)",2965244,null,2965244,null,2965244,63482,2996985,15,6.6666666666666666E-2,null,{"$f":"IF(J85=0,0,I85/J85)-1","v":199798},199799,-1]
[1865,"Other Installations on Customer Premises",null,null,null,null,0,null,0,null,0,null,{"$f":"IF(J86=0,0,I86/J86)","v":0},null,0]
[1905,"Land",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1908,"Buildings & Fixtures",2503254,null,2503254,null,2503254,33433,2519970.5,35.561,2.8120694018728382E-2,null,70863.319366721975,70862,1.3193667219748022]
[1910,"Leasehold Improvements",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",102748,null,102748,13500,89248,null,89248,10,0.1,null,8924.7999999999993,8924,0.7999999999992724]
[1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1920,"Computer Equipment - Hardware",146372,null,146372,74560,71812,118498,131061,4,0.25,null,32765.25,32764,1.25]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1930,"Transportation Equipment",1584212,null,1584212,770250,813962,88771,858347.5,15,6.6666666666666666E-2,null,57223.166666666664,57223,0.16666666666424135]
[1935,"Stores Equipment",30023,null,30023,22950,7073,null,7073,10,0.1,null,707.3,707,0.29999999999995453]
[1940,"Tools, Shop & Garage Equipment - 10 years",79681,null,79681,12206,67475,0,67475,10,0.1,1440,{"$f":"IF(J97=0,0,I97/J97)+L97","v":8187.5},{"$f":"8786-598","v":8188},{"$f":"IF(ISERROR(+M97-N97), 0, +M97-N97)+1","v":0.5}]
[1940,"Tools, Shop & Garage Equipment - 5 years",0,null,0,0,0,5980,2990,5,0.2,null,598,598,{"$f":"IF(ISERROR(+M98-N98), 0, +M98-N98)+1","v":1}]
[1945,"Measurement & Testing Equipment",20451,null,20451,8995,11456,null,11456,10,0.1,null,1145.5999999999999,1146,{"$f":"IF(ISERROR(+M99-N99), 0, +M99-N99)","v":-0.40000000000009095}]
[1950,"Power Operated Equipment",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1955,"Communications Equipment",225965,null,225965,33955,192010,72266,228143,10.1875,9.815950920245399E-2,null,22394.404907975459,22394,0.40490797545862733]
[1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1960,"Miscellaneous Equipment ",315235,null,315235,37040,278195,null,278195,25,0.04,null,11127.8,11128,-0.2000000000007276]
[1970,"Load Management Controls - Customer Premises",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1980,"System Supervisor Equipment ",{"$f":"687996","v":687996},null,{"$f":"687996","v":687996},150960,537036,null,537036,15,6.6666666666666666E-2,null,35802.400000000001,{"$f":"35802","v":35802},0.40000000000145519]
[1985,"Miscellaneous Fixed Assets",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1990,"Other Tangible Property",null,null,null,null,0,null,0,null,0,null,0,null,0]
["1995/2440","Contributions & Grants/Deferred Credits",-3188642,null,-3188642,null,-3188642,-178205,-3277744.5,33.176499999999997,3.0141817250162014E-2,null,-98797.17571172367,-98797,-0.17571172367024701]
[null,"Total",{"$f":"SUM(C70:C109)+1","v":53399922},null,{"$f":"SUM(E70:E109)+1","v":53399922},{"$f":"SUM(F70:F109)","v":18349042},{"$f":"SUM(G70:G109)","v":35050879},{"$f":"SUM(H70:H109)-1","v":2281218},{"$f":"SUM(I70:I109)","v":36191488.5},null,null,null,{"$f":"SUM(M70:M109)-2","v":1253314.8110380115},{"$f":"SUM(N70:N109)","v":1253315},{"$f":"SUM(O70:O109)","v":3.8110380114781037}]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets) (under MIFRS) "]
[null,"Total Depreciation Expense",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(M110:M111)","v":1253314.8110380115}]
[]
[]
[]
[null,null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,null,"Year ",2015]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan. 1","Correction Accounting","Opening Regulatory Gross PP&E as at Jan. 1","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation 2","Years","Depreciation Rate","Early Write Off of Assets","Current Year Depreciation Expense"," Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 3"]
[null,null,"Before Adj","Adjustment","(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) ","(f)","(g) = 1 / (f)","Z","(h) = (e)/(f)+Z",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",887329,null,887329,354324,{"$f":"E121-F121","v":533005},10640,{"$f":"G121+0.5*H121","v":538325},5,{"$f":"IF(J121=0,0,1/J121)","v":0.2},null,{"$f":"IF(J121=0,0,I121/J121)","v":107665},107665,{"$f":"IF(ISERROR(+M121-N121), 0, +M121-N121)","v":0}]
[1612,"Land Rights (Formally known as Account 1806)",70296,null,70296,54284,{"$f":"E122-F122","v":16012},null,{"$f":"G122+0.5*H122","v":16012},25,0.04,null,640.48,640,0.48000000000001819]
[1805,"Land",158686,null,158686,null,158686,null,158686,null,0,null,0,null,0]
[1808,"Buildings",96568,null,96568,22401,74167,null,74167,60,1.6666666666666666E-2,null,1236.1166666666666,1236,0.11666666666656056]
[1810,"Leasehold Improvements",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1815,"Transformer Station Equipment >50 kV",467359,null,467359,null,467359,null,467359,31.457000000000001,3.1789426836634133E-2,null,14857.074736942493,14857,7.473694249347318E-2]
[1820,"Distribution Station Equipment <50 kV",4026866,null,4026866,975620,3051246,137899,3120195.5,35,2.8571428571428571E-2,null,89148.442857142858,89148,0.4428571428579744]
[1825,"Storage Battery Equipment",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1830,"Poles, Towers & Fixtures",8961863,{"$f":"-88852-304761","v":-393613},{"$f":"C129+D129","v":8568250},575359,7992891,715872,8350827,50,0.02,null,{"$f":"IF(J129=0,0,I129/J129)+L129","v":167016.54},167017,-0.45999999999185093]
[1835,"Overhead Conductors & Devices",13126084,null,13126084,6698811,6427273,291539,6573042.5,50,0.02,null,131460.85,131460,0.85000000000582077]
[1840,"Underground Conduit",1142895,null,1142895,63454,1079441,175209,1167045.5,50,0.02,null,23340.91,23341,-9.0000000000145519E-2]
[1845,"Underground Conductors & Devices",12819448,-2144360,{"$f":"C132+D132","v":10675088},5901091,4773997,518127,5033060.5,30,3.3333333333333333E-2,null,167768.68333333332,167769,-0.31666666668024845]
[1850,"Line Transformers",7349654,-736211,{"$f":"C133+D133","v":6613443},2281219,4332224,348934,4506691,40,2.5000000000000001E-2,null,112667.27499999999,112667,0.27499999999417923]
[1855,"Services (Overhead & Underground)",808916,null,808916,47381,761535,51055,787062.5,40,2.5000000000000001E-2,null,19676.5625,19677,-0.4375]
[1860,"Meters",38777,null,38777,38777,0,null,0,null,0,null,0,null,0]
[1860,"Meters (Smart Meters)",3028726,-3310,{"$f":"C136+D136","v":3025416},null,3025416,50858,3050845,15,6.6666666666666666E-2,null,{"$f":"IF(J136=0,0,I136/J136)-1","v":203388.66666666666},203390,-1.3333333333430346]
[1865,"Other Installations on Customer Premises",null,null,null,null,0,null,0,null,0,null,{"$f":"IF(J137=0,0,I137/J137)","v":0},null,0]
[1905,"Land",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1908,"Buildings & Fixtures",2536687,null,2536687,null,2536687,18710,2546042,35.134999999999998,2.8461647929415114E-2,null,72464.551017503924,72466,-1.4489824960764963]
[1910,"Leasehold Improvements",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",90446,null,90446,5050,85396,null,85396,10,0.1,null,8539.6,8540,-0.3999999999996362]
[1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1920,"Computer Equipment - Hardware",184429,null,184429,31302,153127,67324,186789,4,0.25,null,46697.25,46697,0.25]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1930,"Transportation Equipment",1672983,null,1672983,739519,933464,31498,949213,15,6.6666666666666666E-2,null,63280.866666666669,63281,-0.13333333333139308]
[1935,"Stores Equipment",30023,null,30023,22979,7044,null,7044,10,0.1,null,704.4,704,0.39999999999997726]
[1940,"Tools, Shop & Garage Equipment - 10 years",{"$f":"83043-5980","v":77063},null,{"$f":"C148+D148","v":77063},30251,46812,null,46812,10,0.1,null,4681.2,{"$f":"5878-1196","v":4682},{"$f":"IF(ISERROR(+M148-N148), 0, +M148-N148)+1","v":0.1999999999998181}]
[1940,"Tools, Shop & Garage Equipment - 5 years",5980,null,{"$f":"C149+D149","v":5980},null,5980,null,5980,5,0.2,null,1196,{"$f":"598*2","v":1196},{"$f":"IF(ISERROR(+M149-N149), 0, +M149-N149)+1","v":1}]
[1945,"Measurement & Testing Equipment",20451,null,20451,12739,7712,null,7712,10,0.1,null,771.2,771,{"$f":"IF(ISERROR(+M150-N150), 0, +M150-N150)","v":0.20000000000004547}]
[1950,"Power Operated Equipment",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1955,"Communications Equipment",298231,null,298231,6072,292159,null,292159,10.1875,9.815950920245399E-2,null,28678.184049079755,28678,0.18404907975491369]
[1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1960,"Miscellaneous Equipment ",315235,null,315235,37040,278195,null,278195,25,0.04,null,11127.8,11128,-0.2000000000007276]
[1970,"Load Management Controls - Customer Premises",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1980,"System Supervisor Equipment Devices ",{"$f":"519820+168176","v":687996},null,{"$f":"C157+D157","v":687996},224501,463495,88737,507863.5,13.8,7.2463768115942032E-2,null,36801.70289855072,{"$f":"36802","v":36802},-0.29710144927958027]
[1985,"Miscellaneous Fixed Assets",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1990,"Other Tangible Property",null,null,null,null,0,null,0,null,0,null,0,null,0]
["1995/2440","Contributions & Grants/Deferred Credits",-3366847,{"$f":"3277495","v":3277495},{"$f":"C160+D160","v":-89352},null,-89352,-421828,-300266,31.268999999999998,3.1980555822060192E-2,null,{"$f":"IF(J160=0,0,I160/J160)+2","v":-9600.6735744667239},-9603,2.3264255332760513]
[null,"Total",{"$f":"SUM(C121:C160)-1","v":55536143},{"$f":"SUM(D121:D160)-1","v":0},{"$f":"SUM(E121:E160)-1","v":55536144},{"$f":"SUM(F121:F160)","v":18122174},{"$f":"SUM(G121:G160)","v":37413971},{"$f":"SUM(H121:H160)","v":2084574},{"$f":"SUM(I121:I160)","v":38456258},null,null,null,{"$f":"SUM(M121:M160)","v":1304208.6828180864},{"$f":"SUM(N121:N160)","v":1304209},{"$f":"SUM(O121:O160)","v":1.6828180863457192}]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets) (under MIFRS) "]
[null,"Total Depreciation Expense",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(M161:M162)","v":1304208.6828180864}]
[]
[]
[]
[null,null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,null,"Year ",2016]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan. 1","Correction Accounting","Opening Regulatory Gross PP&E as at Jan. 1","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation 2","Years","Depreciation Rate","Early Write Off of Assets","Current Year Depreciation Expense"," Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 3"]
[null,null,"Before Adj","Adjustment","(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) ","(f)","(g) = 1 / (f)","Z","(h) = (e)/(f)+Z",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",897969,null,897969,421395,{"$f":"E172-F172","v":476574},100490,{"$f":"G172+0.5*H172","v":526819},5,{"$f":"IF(J172=0,0,1/J172)","v":0.2},null,{"$f":"IF(J172=0,0,I172/J172)","v":105363.8},105364,{"$f":"IF(ISERROR(+M172-N172), 0, +M172-N172)","v":-0.19999999999708962}]
[1612,"Land Rights (Formally known as Account 1806)",70296,null,70296,54284,{"$f":"E173-F173","v":16012},null,{"$f":"G173+0.5*H173","v":16012},25,0.04,null,640.48,640,0.48000000000001819]
[1805,"Land",158686,null,158686,null,158686,null,158686,null,0,null,0,null,0]
[1808,"Buildings",96568,null,96568,22401,74167,null,74167,60,1.6666666666666666E-2,null,1236.1166666666666,1236,0.11666666666656056]
[1810,"Leasehold Improvements",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1815,"Transformer Station Equipment >50 kV",467359,null,467359,null,467359,null,467359,31.457000000000001,3.1789426836634133E-2,null,14857.074736942493,14857,7.473694249347318E-2]
[1820,"Distribution Station Equipment <50 kV",4164765,null,4164765,1360251,2804514,200000,2904514,35,2.8571428571428571E-2,null,82986.114285714284,82986,0.11428571428405121]
[1825,"Storage Battery Equipment",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1830,"Poles, Towers & Fixtures",9283201,null,9283201,575359,8707842,768000,9091842,50,0.02,null,181836.84,181838,-1.1600000000034925]
[1835,"Overhead Conductors & Devices",13417623,null,13417623,6698811,6718812,120000,6778812,50,0.02,null,135576.24,135576,0.23999999999068677]
[1840,"Underground Conduit",1318104,null,1318104,63454,1254650,165000,1337150,50,0.02,null,26743,26743,0]
[1845,"Underground Conductors & Devices",11193215,null,11193215,5901091,5292124,271000,5427624,30,3.3333333333333333E-2,null,180920.8,180921,-0.20000000001164153]
[1850,"Line Transformers",6941437,null,6941437,2274101,4667336,259000,4796836,40,2.5000000000000001E-2,null,119920.9,119921,-0.10000000000582077]
[1855,"Services (Overhead & Underground)",859971,null,859971,47390,812581,40000,832581,40,2.5000000000000001E-2,null,20814.525000000001,20815,-0.47499999999854481]
[1860,"Meters",38777,null,38777,38777,0,null,0,null,0,null,0,null,0]
[1860,"Meters (Smart Meters)",3016950,null,3016950,null,3016950,60000,3046950,15,6.6666666666666666E-2,null,{"$f":"IF(J187=0,0,I187/J187)-1","v":203129},203125,4]
[1865,"Other Installations on Customer Premises",null,null,null,null,0,null,0,null,0,null,{"$f":"IF(J188=0,0,I188/J188)","v":0},null,0]
[1905,"Land",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1908,"Buildings & Fixtures",2555397,null,2555397,null,2555397,70000,2590397,33.685000000000002,2.9686804215526198E-2,null,76900.608579486419,76902,-1.3914205135806696]
[1910,"Leasehold Improvements",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",90446,null,90446,33699,56747,null,56747,10,0.1,null,5674.7,5675,-0.3000000000001819]
[1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1920,"Computer Equipment - Hardware",251753,null,251753,52898,198855,25000,211355,4,0.25,null,52838.75,52839,-0.25]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1930,"Transportation Equipment",1704481,null,1704481,789212,915269,754100,1292319,15,6.6666666666666666E-2,null,86154.6,86155,-0.39999999999417923]
[1935,"Stores Equipment",30023,null,30023,30023,0,null,0,10,0.1,null,0,0,0]
[1940,"Tools, Shop & Garage Equipment - 10 years",77063,null,77063,40735,36328,0,36328,10,0.1,null,3632.8,{"$f":"5381-1196-551","v":3634},{"$f":"IF(ISERROR(+M199-N199), 0, +M199-N199)+1","v":-0.1999999999998181}]
[1940,"Tools, Shop & Garage Equipment - 5 years",5980,null,5980,null,5980,5500,8730,5,0.2,null,1746,{"$f":"1196+551","v":1747},{"$f":"IF(ISERROR(+M200-N200), 0, +M200-N200)+1","v":0}]
[1945,"Measurement & Testing Equipment",20451,null,20451,12745,7706,null,7706,10,0.1,null,770.6,771,{"$f":"IF(ISERROR(+M201-N201), 0, +M201-N201)","v":-0.39999999999997726}]
[1950,"Power Operated Equipment",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1955,"Communications Equipment",298231,null,298231,6072,292159,null,292159,10.1875,9.815950920245399E-2,null,28678.184049079755,28678,0.18404907975491369]
[1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1960,"Miscellaneous Equipment ",315235,null,315235,37040,278195,null,278195,25,0.04,null,11127.8,11128,-0.2000000000007276]
[1970,"Load Management Controls - Customer Premises",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1980,"System Supervisor Equipment ",{"$f":"776733","v":776733},null,{"$f":"776733","v":776733},249430,527303,null,527303,12.5,0.08,null,42184.24,42184,0.23999999999796273]
[1985,"Miscellaneous Fixed Assets",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1990,"Other Tangible Property",null,null,null,null,0,null,0,null,0,null,0,null,0]
["1995/2440","Contributions & Grants/Deferred Credits",-511181,null,-511181,null,-511181,-53000,-537681,31.47,3.1776294884016523E-2,null,-17085.510009532889,-17086,0.4899904671110562]
[null,"Total",{"$f":"SUM(C172:C211)-1","v":57539532},null,{"$f":"SUM(E172:E211)-1","v":57539532},{"$f":"SUM(F172:F211)","v":18709168},{"$f":"SUM(G172:G211)","v":38830365},{"$f":"SUM(H172:H211)","v":2785090},{"$f":"SUM(I172:I211)","v":40222910},null,null,null,{"$f":"SUM(M172:M211)+2","v":1366649.6633083569},{"$f":"SUM(N172:N211)+1","v":1366650},{"$f":"SUM(O172:O211)","v":0.66330835670657962}]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets) (under MIFRS) "]
[null,"Total Depreciation Expense",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(M212:M213)","v":1366649.6633083569}]
[]
[]
[]
[null,null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,null,"Year ",2017]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan. 1","Correction Accounting","Opening Regulatory Gross PP&E as at Jan. 1","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation 2","Years","Depreciation Rate","Early Write Off of Assets","Current Year Depreciation Expense"," Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 3"]
[null,null,"Before Adj","Adjustment","(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) ","(f)","(g) = 1 / (f)","Z","(h) = (e)/(f)+Z",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",998459,null,998459,553479,{"$f":"E223-F223","v":444980},40000,{"$f":"G223+0.5*H223","v":464980},5,{"$f":"IF(J223=0,0,1/J223)","v":0.2},null,{"$f":"IF(J223=0,0,I223/J223)","v":92996},92996,{"$f":"IF(ISERROR(+M223-N223), 0, +M223-N223)","v":0}]
[1612,"Land Rights (Formally known as Account 1806)",70296,null,70296,54284,{"$f":"E224-F224","v":16012},null,{"$f":"G224+0.5*H224","v":16012},25,0.04,null,640.48,640,0.48000000000001819]
[1805,"Land",158686,null,158686,null,158686,null,158686,null,0,null,0,null,0]
[1808,"Buildings",96568,null,96568,22401,74167,null,74167,60,1.6666666666666666E-2,null,1236.1166666666666,1236,0.11666666666656056]
[1810,"Leasehold Improvements",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1815,"Transformer Station Equipment >50 kV",467359,null,467359,null,467359,null,467359,31.457000000000001,3.1789426836634133E-2,null,14857.074736942493,14857,7.473694249347318E-2]
[1820,"Distribution Station Equipment <50 kV",4364765,null,4364765,1337060,3027705,170000,3112705,35,2.8571428571428571E-2,null,88934.428571428565,88934,0.42857142856519204]
[1825,"Storage Battery Equipment",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1830,"Poles, Towers & Fixtures",10051201,null,10051201,575359,9475842,673986,9812835,50,0.02,null,196256.7,196258,-1.2999999999883585]
[1835,"Overhead Conductors & Devices",13537623,null,13537623,6698811,6838812,115000,6896312,50,0.02,null,137926.24,137926,0.23999999999068677]
[1840,"Underground Conduit",1483104,null,1483104,63454,1419650,225000,1532150,50,0.02,null,30643,30643,0]
[1845,"Underground Conductors & Devices",11464215,null,11464215,5901091,5563124,330000,5728124,30,3.3333333333333333E-2,null,190937.46666666667,190937,0.46666666667442769]
[1850,"Line Transformers",7200437,null,7200437,2274101,4926336,435000,5143836,40,2.5000000000000001E-2,null,128595.9,128596,-0.10000000000582077]
[1855,"Services (Overhead & Underground)",899971,null,899971,47390,852581,40000,872581,40,2.5000000000000001E-2,null,21814.525000000001,21815,-0.47499999999854481]
[1860,"Meters",38777,null,38777,38777,0,null,0,null,0,null,0,null,0]
[1860,"Meters (Smart Meters)",3016950,null,3016950,null,3016950,100000,3066950,15,6.6666666666666666E-2,null,{"$f":"IF(J238=0,0,I238/J238)-1","v":204462.33333333334},204635,-172.66666666665697]
[1865,"Other Installations on Customer Premises",null,null,null,null,0,null,0,null,0,null,{"$f":"IF(J239=0,0,I239/J239)","v":0},null,0]
[1905,"Land",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1908,"Buildings & Fixtures",2625397,null,2625397,372100,2253297,125000,2315797,33.69,2.9682398337785694E-2,null,68738.409023449101,68738,0.4090234491013689]
[1910,"Leasehold Improvements",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",90446,null,90446,51489,38957,null,38957,10,0.1,null,3895.7,3896,-0.3000000000001819]
[1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1920,"Computer Equipment - Hardware",264353,null,264353,54632,209721,25000,222221,4,0.25,null,55555.25,55555,0.25]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1930,"Transportation Equipment",2184029,null,2184029,506288,1677741,70000,1712741,15,6.6666666666666666E-2,null,114182.73333333334,114183,-0.26666666666278616]
[1935,"Stores Equipment",30023,null,30023,30023,0,null,0,10,0.1,null,0,0,0]
[1940,"Tools, Shop & Garage Equipment - 10 years",{"$f":"88543-5980-5500","v":77063},null,{"$f":"88543-5980-5500","v":77063},51025,26038,null,26038,10,0.1,null,2603.8000000000002,{"$f":"5401-1196-1600","v":2605},{"$f":"IF(ISERROR(+M250-N250), 0, +M250-N250)+1","v":-0.1999999999998181}]
[1940,"Tools, Shop & Garage Equipment - 5 years",{"$f":"5980+5500","v":11480},null,{"$f":"5980+5500","v":11480},null,11480,5000,13980,5,0.2,null,2796,{"$f":"1196+1600","v":2796},{"$f":"IF(ISERROR(+M251-N251), 0, +M251-N251)+1","v":1}]
[1945,"Measurement & Testing Equipment",20451,null,20451,12745,7706,null,7706,10,0.1,null,770.6,771,{"$f":"IF(ISERROR(+M252-N252), 0, +M252-N252)","v":-0.39999999999997726}]
[1950,"Power Operated Equipment",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1955,"Communications Equipment",298231,null,298231,6072,292159,null,292159,10.1875,9.815950920245399E-2,null,28678.184049079755,28678,0.18404907975491369]
[1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1960,"Miscellaneous Equipment ",315235,null,315235,37040,278195,null,278195,25,0.04,null,11127.8,11128,-0.2000000000007276]
[1970,"Load Management Controls - Customer Premises",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1980,"System Supervisor Equipment",776733,null,776733,199731,577002,110000,632002,12.5,0.08,null,50560.160000000003,50560,0.16000000000349246]
[1985,"Miscellaneous Fixed Assets",null,null,null,null,0,null,0,null,0,null,0,null,0]
[1990,"Other Tangible Property",null,null,null,null,0,null,0,null,0,null,0,null,0]
["1995/2440","Contributions & Grants/Deferred Credits",-564181,null,-564181,null,-564181,-50000,-589181,31.367999999999999,3.1879622545269062E-2,null,-18782.867890844173,-18783,0.13210915582749294]
[null,"Total",{"$f":"SUM(C223:C262)-1","v":59977670},null,{"$f":"SUM(E223:E262)-1","v":59977670},{"$f":"SUM(F223:F262)","v":18887352},{"$f":"SUM(G223:G262)","v":41090319},{"$f":"SUM(H223:H262)","v":2413986},{"$f":"SUM(I223:I262)","v":42297312},null,null,null,{"$f":"SUM(M223:M262)+1","v":1429427.0334900559},{"$f":"SUM(N223:N262)","v":1429600},{"$f":"SUM(O223:O262)","v":-171.96650994423555}]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets) (under MIFRS) "]
[null,"Total Depreciation Expense",null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(M263:M264)","v":1429427.0334900559}]
[]
["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":49,"n_cols":8,"rows_kept":49,"cut":false,"hidden":false,"merged":[[63,0,64,0],[49,0,50,0],[49,1,50,1],[52,0,53,0],[55,0,56,0],[58,0,61,0],[8,0,8,7],[9,0,9,7],[13,0,15,0],[30,0,32,0],[30,7,32,7],[11,0,11,5],[28,0,28,5]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:",60]
[]
[null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-D"]
["Overhead Expense"]
[]
["Applicants are to provide a breakdown of OM&A before capitalization in the below table.  OM&A before capitalization may be broken down by cost center, program, drivers or another format best suited to focus on capitalized vs. uncapitalized OM&A."]
[]
[" OM&A Before Capitalization"]
[null,{"$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"]
["Operations & Maintenance Before Capitalization",{"$f":"2886152+B34","v":3335150},{"$f":"2926724+C34","v":3367809},{"$f":"3154558+D34","v":3632276},{"$f":"3255419+E34","v":3753795},{"$f":"3392703+F34","v":3911353}]
["Billing and Collecting",1379546,1591426,1382233,1475391,1539473]
["Community Relations",116716,89463,128286,137204,144123]
["Administrative & General",1811046,1610379,1651361,1809522,1923608]
[]
[]
[]
[]
[]
[]
["Total OM&A Before Capitalization (B)",{"$f":"SUM(B17:B26)","v":6642458},{"$f":"SUM(C17:C26)","v":6659077},{"$f":"SUM(D17:D26)","v":6794156},{"$f":"SUM(E17:E26)","v":7175912},{"$f":"SUM(F17:F26)","v":7518557}]
[]
["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,{"$f":"F32-4","v":2013},{"$f":"F32-3","v":2014},{"$f":"F32-2","v":2015},{"$f":"F32-1","v":2016},{"$f":"TestYear","v":2017},"Attributable?"]
[null,"Historical Year","Historical Year","Historical Year","Bridge Year","Test Year","(Yes/No)"]
["direct employee wages & benefits",448998,441085,477718,498376,518650,"Yes","2013 COS Reflected changes."]
["costs of site preparation",null,null,null,null,null,null,"No stores, engineering, administration overheads"]
["initial delivery and handling costs",null,null,null,null,null,null,"are capitalized."]
["costs of testing whether the asset is functioning properly",null,null,null,null,null,null,"No vehicle costs or depreciation are capitalized"]
["professional fees"]
[]
["costs of opening a new facility"]
["costs of introducing a new product or service (including costs of advertising and promotional activities)"]
["costs of conducting business in a new location or with a new class of customer (including costs of staff training)"]
["administration and other general overhead costs"]
[]
["Insert description of additional item(s) and new rows if needed"]
[]
["Total Capitalized OM&A (A)",{"$f":"SUM(B34:B46)","v":448998},{"$f":"SUM(C34:C46)","v":441085},{"$f":"SUM(D34:D46)","v":477718},{"$f":"SUM(E34:E46)","v":498376},{"$f":"SUM(F34:F46)","v":518650}]
[]
["% of Capitalized OM&A (=A/B)",{"$f":"IF(ISERROR(B47/B27),\"0%\",B47/B27)","v":6.7595158298328725E-2},{"$f":"IF(ISERROR(C47/C27),\"0%\",C47/C27)","v":6.6238158831922203E-2},{"$f":"IF(ISERROR(D47/D27),\"0%\",D47/D27)","v":7.0313074942641884E-2},{"$f":"IF(ISERROR(E47/E27),\"0%\",E47/E27)","v":6.9451241876990685E-2},{"$f":"IF(ISERROR(F47/F27),\"0%\",F47/F27)","v":6.8982651857264626E-2}]

{"sheet":"App.2-EA_Account 1575 (2015)","index":20,"n_rows":47,"n_cols":9,"rows_kept":47,"cut":false,"hidden":false,"merged":[[47,0,47,9],[52,0,53,8],[25,1,26,5],[31,1,31,5],[37,6,38,7],[37,8,38,8],[20,1,20,5],[8,0,8,8],[9,0,9,8],[10,0,10,8],[12,0,12,8],[14,0,14,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,"Exhibit:",9]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:",15]
[]
[null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-EA"]
["Account 1575 - IFRS-CGAAP Transitional PP&E Amounts"]
["2015 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopted IFRS on January 1, 2015 for financial reporting purposes"]
[]
[]
[]
[null,{"$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,25872710,{"$f":"+C25","v":26894319},{"$f":"+D25","v":27665588}]
["            Net Additions - Note 4",null,2136221,2063634,2498138]
["            Net Depreciation (amounts should be negative) - Note 4",null,-1114612,-1292365,-1084347]
["            Closing net PP&E (1)",null,{"$f":"C22+C23+C24","v":26894319},{"$f":"SUM(D22:D24)","v":27665588},{"$f":"SUM(E22:E24)","v":29079379}]
[]
["PP&E Values under MIFRS (Starts from 2014, the transition year)"]
["            Opening net PP&E  - Note 1",null,25872710,{"$f":"+C31","v":26894319},{"$f":"+D31","v":27630302}]
["            Net Additions - Note 4",null,2136221,2003389,2438138]
["            Net Depreciation (amounts should be negative) - Note 4",null,-1114612,-1267406,-1053667]
["            Closing net PP&E (2)",null,{"$f":"SUM(C28:C30)","v":26894319},{"$f":"SUM(D28:D30)","v":27630302},{"$f":"SUM(E28:E30)","v":29014773}]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,{"$f":"C25-C31","v":0},{"$f":"D25-D31","v":35286},{"$f":"E25-E31+1","v":64607}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,{"$f":"IF(ISERROR(E33), 0, E33)","v":64607},null,"WACC"]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,{"$f":"E33*I37*I38","v":0},"# of years of rate rider disposition period"]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,{"$f":"F37+F38","v":64607}]
[]
["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":[[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],[8,0,8,10],[9,0,9,10],[10,0,10,10],[14,0,14,10],[12,0,13,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:","Not Applicable"]
[null,null,null,null,null,null,null,null,null,"Tab:","to WHESC"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-EB"]
["Account 1576 - Accounting Changes under CGAAP"]
["2012 Changes in Accounting Policies under CGAAP"]
[]
["For applicants with a balance in Account 1576 and made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 "]
[]
[]
[]
[null,"2011 Rebasing Year",2012,2013,2014,2015,2016,"2017 Rebasing Year"]
["Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS - Note 5","MIFRS","MIFRS"]
[null,"Forecast","Actual","Actual","Actual","Actual","Forecast","Forecast"]
[null,null,"$","$","$",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":[[45,0,45,8],[20,1,20,6],[25,1,26,6],[31,1,31,6],[37,7,38,8],[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]]}
[null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,"Exhibit:","Not Applicable"]
[null,null,null,null,null,null,null,null,"Tab:","to WHESC"]
[null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-EC"]
["Account 1576 - Accounting Changes under CGAAP"]
["2013 Changes in Accounting Policies under CGAAP"]
[]
["For applicants with a balance in Account 1576 and made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013"]
[]
[]
[]
[null,"2012 Rebasing Year",2013,2014,2015,2016,"2017 Rebasing Year"]
["Reporting Basis","CGAAP","CGAAP","CGAAP","MIFRS - Note 5","MIFRS","MIFRS"]
[null,"Actual","Actual","Actual","Actual","Forecast","Forecast"]
[null,null,"$","$",null,"$"]
["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-2016-0110"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:","Not Applicable"]
[null,null,null,null,null,null,null,null,null,"Tab:","to WHESC"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["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,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: 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 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,{"$f":"SUM(C58,C52,C46,C40,C34)","v":0},0,0,0,{"$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,0,88852,0,0,0,0,0,0,0]
["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,{"$f":"SUM(C95,C89,C83,C77,C71)","v":0},88852,0,0,{"$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":[[16,26,16,28],[8,0,8,17],[9,0,9,17],[11,0,11,17],[12,0,12,17],[14,0,14,17],[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],[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]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:","Not Applicable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:","to WHESC"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-FB"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part A of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["For historical investments, enter these variables for your last cost of service test year.  For 2017 and beyond, enter variables as in the application."]
["Rate Riders are not calculated for the Test Year as these assets and costs are already in the distributor's rate base/revenue requirement."]
[]
[null,null,{"$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,{"$f":"D82","v":0},{"$f":"C20*D19","v":0},{"$f":"C20*E19","v":0},{"$f":"E82","v":0},{"$f":"F20*G19","v":0},{"$f":"F20*H19","v":0},{"$f":"F82","v":0},{"$f":"I20*J19","v":0},{"$f":"I20*K19","v":0},{"$f":"G82","v":0},{"$f":"L20*M19","v":0},{"$f":"L20*N19","v":0},{"$f":"H82","v":0},{"$f":"O20*P19","v":0},{"$f":"O20*Q19","v":0},{"$f":"I82","v":0},{"$f":"R20*S19","v":0},{"$f":"R20*T19","v":0},{"$f":"J82","v":0},{"$f":"U20*V19","v":0},{"$f":"U20*W19","v":0},{"$f":"K82","v":0},{"$f":"X20*Y19","v":0},{"$f":"X20*Z19","v":0},{"$f":"L82","v":0},{"$f":"AA20*AB19","v":0},{"$f":"AA20*AC19","v":0}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,{"$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",null,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":0},{"$f":"SUM(E20+E23)","v":0},null,{"$f":"SUM(G20+G23)","v":0},{"$f":"SUM(H20+H23)","v":0},null,{"$f":"SUM(J20+J23)","v":0},{"$f":"SUM(K20+K23)","v":0},null,{"$f":"SUM(M20+M23)","v":0},{"$f":"SUM(N20+N23)","v":0},null,{"$f":"SUM(P20+P23)","v":0},{"$f":"SUM(Q20+Q23)","v":0},null,{"$f":"SUM(S20+S23)","v":0},{"$f":"SUM(T20+T23)","v":0},null,{"$f":"SUM(V20+V23)","v":0},{"$f":"SUM(W20+W23)","v":0},null,{"$f":"SUM(Y20+Y23)","v":0},{"$f":"SUM(Z20+Z23)","v":0},null,{"$f":"SUM(AB20+AB23)","v":0},{"$f":"SUM(AC20+AC23)","v":0}]
[]
[]
["Deemed ST Debt",null,null,{"$f":"D24*$B$27","v":0},{"$f":"E24*$B$27","v":0},null,{"$f":"G24*$B$27","v":0},{"$f":"H24*$B$27","v":0},null,{"$f":"J24*$B$27","v":0},{"$f":"K24*$B$27","v":0},null,{"$f":"M24*$B$27","v":0},{"$f":"N24*$B$27","v":0},null,{"$f":"P24*$B$27","v":0},{"$f":"Q24*$B$27","v":0},null,{"$f":"S24*$B$27","v":0},{"$f":"T24*$B$27","v":0},null,{"$f":"V24*$B$27","v":0},{"$f":"W24*$B$27","v":0},null,{"$f":"Y24*$B$27","v":0},{"$f":"Z24*$B$27","v":0},null,{"$f":"AB24*$B$27","v":0},{"$f":"AC24*$B$27","v":0}]
["Deemed LT Debt",null,null,{"$f":"D24*$B$28","v":0},{"$f":"E24*$B$28","v":0},null,{"$f":"G24*$B$28","v":0},{"$f":"H24*$B$28","v":0},null,{"$f":"J24*$B$28","v":0},{"$f":"K24*$B$28","v":0},null,{"$f":"M24*$B$28","v":0},{"$f":"N24*$B$28","v":0},null,{"$f":"P24*$B$28","v":0},{"$f":"Q24*$B$28","v":0},null,{"$f":"S24*$B$28","v":0},{"$f":"T24*$B$28","v":0},null,{"$f":"V24*$B$28","v":0},{"$f":"W24*$B$28","v":0},null,{"$f":"Y24*$B$28","v":0},{"$f":"Z24*$B$28","v":0},null,{"$f":"AB24*$B$28","v":0},{"$f":"AC24*$B$28","v":0}]
["Deemed Equity",null,null,{"$f":"D24*$B$29","v":0},{"$f":"E24*$B$29","v":0},null,{"$f":"G24*$B$29","v":0},{"$f":"H24*$B$29","v":0},null,{"$f":"J24*$B$29","v":0},{"$f":"K24*$B$29","v":0},null,{"$f":"M24*$B$29","v":0},{"$f":"N24*$B$29","v":0},null,{"$f":"P24*$B$29","v":0},{"$f":"Q24*$B$29","v":0},null,{"$f":"S24*$B$29","v":0},{"$f":"T24*$B$29","v":0},null,{"$f":"V24*$B$29","v":0},{"$f":"W24*$B$29","v":0},null,{"$f":"Y24*$B$29","v":0},{"$f":"Z24*$B$29","v":0},null,{"$f":"AB24*$B$29","v":0},{"$f":"AC24*$B$29","v":0}]
[]
["ST Interest",null,null,{"$f":"D27*$B31","v":0},0,null,{"$f":"G27*$B31","v":0},0,null,{"$f":"J27*$B31","v":0},0,null,{"$f":"M27*$B31","v":0},0,null,{"$f":"P27*$B31","v":0},0,null,{"$f":"S27*$B31","v":0},0,null,{"$f":"V27*$B31","v":0},0,null,{"$f":"Y27*$B31","v":0},0,null,{"$f":"AB27*$B31","v":0},0]
["LT Interest",null,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0]
["ROE",null,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0]
["Cost of Capital Total",null,null,{"$f":"SUM(D31:D33)","v":0},{"$f":"SUM(E31:E33)","v":0},null,{"$f":"SUM(G31:G33)","v":0},{"$f":"SUM(H31:H33)","v":0},null,{"$f":"SUM(J31:J33)","v":0},{"$f":"SUM(K31:K33)","v":0},null,{"$f":"SUM(M31:M33)","v":0},{"$f":"SUM(N31:N33)","v":0},null,{"$f":"SUM(P31:P33)","v":0},{"$f":"SUM(Q31:Q33)","v":0},null,{"$f":"SUM(S31:S33)","v":0},{"$f":"SUM(T31:T33)","v":0},null,{"$f":"SUM(V31:V33)","v":0},{"$f":"SUM(W31:W33)","v":0},null,{"$f":"SUM(Y31:Y33)","v":0},{"$f":"SUM(Z31:Z33)","v":0},null,{"$f":"SUM(AB31:AB33)","v":0},{"$f":"SUM(AC31:AC33)","v":0}]
[]
["OM&A",null,null,{"$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":0},{"$f":"C37*D$19","v":0},{"$f":"C37*E$19","v":0},{"$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":0},{"$f":"R37*S$19","v":0},{"$f":"R37*T$19","v":0},{"$f":"J76+J77","v":0},{"$f":"U37*V$19","v":0},{"$f":"U37*W$19","v":0},{"$f":"K76+K77","v":0},{"$f":"X37*Y$19","v":0},{"$f":"X37*Z$19","v":0},{"$f":"L76+L77","v":0},{"$f":"AA37*AB$19","v":0},{"$f":"AA37*AC$19","v":0}]
["Grossed-up PILs",null,null,{"$f":"D65","v":0},{"$f":"E65","v":0},null,{"$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":0},{"$f":"SUM(E34:E38)","v":0},null,{"$f":"SUM(G34:G38)","v":0},{"$f":"SUM(H34:H38)","v":0},null,{"$f":"SUM(J34:J38)","v":0},{"$f":"SUM(K34:K38)","v":0},null,{"$f":"SUM(M34:M38)","v":0},{"$f":"SUM(N34:N38)","v":0},null,{"$f":"SUM(P34:P38)","v":0},{"$f":"SUM(Q34:Q38)","v":0},null,{"$f":"SUM(S34:S38)","v":0},{"$f":"SUM(T34:T38)","v":0},null,{"$f":"SUM(V34:V38)","v":0},{"$f":"SUM(W34:W38)","v":0},null,{"$f":"SUM(Y34:Y38)","v":0},{"$f":"SUM(Z34:Z38)","v":0},null,{"$f":"SUM(AB34:AB38)","v":0},{"$f":"SUM(AC34:AC38)","v":0}]
[]
[]
["Provincial Rate Protection",null,null,null,{"$f":"E40","v":0},null,null,{"$f":"H40","v":0},null,null,{"$f":"K40","v":0},null,null,{"$f":"N40","v":0},null,null,{"$f":"Q40","v":0},null,null,{"$f":"T40","v":0},null,null,{"$f":"W40","v":0},null,null,{"$f":"Z40","v":0},null,null,{"$f":"AC40","v":0}]
[]
["Monthly Amount Paid by IESO",null,null,null,{"$f":"E43/12","v":0},null,null,{"$f":"H43/12","v":0},null,null,{"$f":"K43/12","v":0},null,null,{"$f":"N43/12","v":0},null,null,{"$f":"Q43/12","v":0},null,null,{"$f":"T43/12","v":0},null,null,{"$f":"W43/12","v":0},null,null,{"$f":"Z43/12","v":0},null,null,{"$f":"AC43/12","v":0}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide "]
["regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2016 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues.  "]
[]
["PILs Calculation"]
[null,null,null,{"$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,{"$f":"D33","v":0},{"$f":"E33","v":0},null,{"$f":"G33","v":0},{"$f":"H33","v":0},null,{"$f":"J33","v":0},{"$f":"K33","v":0},null,{"$f":"M33","v":0},{"$f":"N33","v":0},null,{"$f":"P33","v":0},{"$f":"Q33","v":0},null,{"$f":"S33","v":0},{"$f":"T33","v":0},null,{"$f":"V33","v":0},{"$f":"W33","v":0},null,{"$f":"Y33","v":0},{"$f":"Z33","v":0},null,{"$f":"AB33","v":0},{"$f":"AC33","v":0}]
["Amortization (6% DB and 94% P)",null,null,{"$f":"D37","v":0},{"$f":"E37","v":0},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,{"$f":"S37","v":0},{"$f":"T37","v":0},null,{"$f":"V37","v":0},{"$f":"W37","v":0},null,{"$f":"Y37","v":0},{"$f":"Z37","v":0},null,{"$f":"AB37","v":0},{"$f":"AC37","v":0}]
["CCA (6% DB and 94% P)",null,null,{"$f":"-D94*D$19","v":0},{"$f":"-D94*E$19","v":0},null,{"$f":"-E94*G19","v":0},{"$f":"-E94*H$19","v":0},null,{"$f":"-F94*J$19","v":0},{"$f":"-F94*K$19","v":0},null,{"$f":"-G94*M$19","v":0},{"$f":"-G94*N$19","v":0},null,{"$f":"-H94*P$19","v":0},{"$f":"-H94*Q$19","v":0},null,{"$f":"-I94*S$19","v":0},{"$f":"-I94*T$19","v":0},null,{"$f":"-J94*V$19","v":0},{"$f":"-J94*W$19","v":0},null,{"$f":"-K94*Y$19","v":0},{"$f":"-K94*Z$19","v":0},null,{"$f":"-L94*AB$19","v":0},{"$f":"-L94*AC$19","v":0}]
["Taxable income",null,null,{"$f":"SUM(D55:D57)","v":0},{"$f":"SUM(E55:E57)","v":0},null,{"$f":"SUM(G55:G57)","v":0},{"$f":"SUM(H55:H57)","v":0},null,{"$f":"SUM(J55:J57)","v":0},{"$f":"SUM(K55:K57)","v":0},null,{"$f":"SUM(M55:M57)","v":0},{"$f":"SUM(N55:N57)","v":0},null,{"$f":"SUM(P55:P57)","v":0},{"$f":"SUM(Q55:Q57)","v":0},null,{"$f":"SUM(S55:S57)","v":0},{"$f":"SUM(T55:T57)","v":0},null,{"$f":"SUM(V55:V57)","v":0},{"$f":"SUM(W55:W57)","v":0},null,{"$f":"SUM(Y55:Y57)","v":0},{"$f":"SUM(Z55:Z57)","v":0},null,{"$f":"SUM(AB55:AB57)","v":0},{"$f":"SUM(AC55:AC57)","v":0}]
[]
["Tax Rate  (to be entered)"]
[]
["Income Taxes Payable",null,null,{"$f":"D58*D60","v":0},{"$f":"E58*E60","v":0},null,{"$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":0},{"$f":"E62/(1-E60)","v":0},null,{"$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":0},{"$f":"SUM(E64:E64)","v":0},null,{"$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:",50]
["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.'!C62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D62","v":0},{"$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,{"$f":"SUM(D71:D72)","v":0},0,0,0,0,0,0,0,0]
[]
["Opening Accumulated Amortization",null,null,null,{"$f":"+D78","v":0},{"$f":"E78","v":0},0,0,0,0,0,0]
["Current Year Amortization (before additions)",null,null,{"$f":"IF(ISERROR(D71/$C$70), 0, D71/$C$70)","v":0},0,0,0,0,0,0,0,0]
["Additions (half year)",null,null,{"$f":"D72/$C$70/2","v":0},{"$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":0},{"$f":"SUM(E75+E76+E77)","v":0},{"$f":"SUM(F75+F76+F77)","v":0},{"$f":"SUM(G75+G76+G77)","v":0},{"$f":"SUM(H75+H76+H77)","v":0},{"$f":"SUM(I75:I77)","v":0},{"$f":"SUM(J75:J77)","v":0},{"$f":"SUM(K75:K77)","v":0},{"$f":"SUM(L75:L77)","v":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},{"$f":"H71-H75","v":0},{"$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,{"$f":"SUM(D80:D81)/2","v":0},0,0,0,0,0,0,0,0]
[]
["UCC for PILs Calculation"]
[null,null,null,{"$f":"D68","v":2013},{"$f":"E68","v":2014},2015,2016,2017,2018,2019,2020,2021]
[]
["Opening UCC",null,null,null,{"$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,{"$f":"C92","v":47},{"$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":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]

{"sheet":"App.2-FC Calc of REG Expansion","index":25,"n_rows":95,"n_cols":30,"rows_kept":95,"cut":false,"hidden":false,"merged":[[8,0,8,14],[9,0,9,14],[11,0,11,14],[12,0,12,14],[14,0,14,14],[17,3,17,5],[17,6,17,8],[17,9,17,11],[17,12,17,14],[17,15,17,17],[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]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",62]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-FC"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part B of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["For historical investments, enter these variables for your last cost of service test year.  For 2016 and beyond, enter variables as in the application."]
["Rate Riders are not calculated for the Test Year as these assets and costs are already in the distributor's rate base."]
[]
[]
[null,null,null,{"$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":43981.74},{"$f":"G21*H20","v":7476.8958000000002},{"$f":"G21*I20","v":36504.8442},{"$f":"F82","v":87074.959999999992},{"$f":"J21*K20","v":14802.743199999999},{"$f":"J21*L20","v":72272.216799999995},{"$f":"G82","v":85297.919999999998},{"$f":"M21*N20","v":14500.646400000001},{"$f":"M21*O20","v":70797.2736},{"$f":"H82","v":83520.88},{"$f":"P21*Q20","v":14198.549600000002},{"$f":"P21*R20","v":69322.330400000006},{"$f":"I82","v":81743.839999999997},{"$f":"S21*T20","v":13896.452800000001},{"$f":"S21*U20","v":67847.387199999997},{"$f":"J82","v":79966.8},{"$f":"V21*W20","v":13594.356000000002},{"$f":"V21*X20","v":66372.444000000003},{"$f":"K82","v":78189.759999999995},{"$f":"Y21*Z20","v":13292.2592},{"$f":"Y21*AA20","v":64897.500799999994},{"$f":"L82","v":76412.72},{"$f":"AB21*AC20","v":12990.162400000001},{"$f":"AB21*AD20","v":63422.5576}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$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},{"$f":"AB23*AD20","v":0}]
["WCA",0.12,null,null,{"$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":7476.8958000000002},{"$f":"SUM(I21+I24)","v":36504.8442},null,{"$f":"SUM(K21+K24)","v":14802.743199999999},{"$f":"SUM(L21+L24)","v":72272.216799999995},null,{"$f":"SUM(N21+N24)","v":14500.646400000001},{"$f":"SUM(O21+O24)","v":70797.2736},null,{"$f":"SUM(Q21+Q24)","v":14198.549600000002},{"$f":"SUM(R21+R24)","v":69322.330400000006},null,{"$f":"SUM(T21+T24)","v":13896.452800000001},{"$f":"SUM(U21+U24)","v":67847.387199999997},null,{"$f":"SUM(W21+W24)","v":13594.356000000002},{"$f":"SUM(X21+X24)","v":66372.444000000003},null,{"$f":"SUM(Z21+Z24)","v":13292.2592},{"$f":"SUM(AA21+AA24)","v":64897.500799999994},null,{"$f":"SUM(AC21+AC24)","v":12990.162400000001},{"$f":"SUM(AD21+AD24)","v":63422.5576}]
[]
[]
["Deemed ST Debt",0.04,null,null,{"$f":"E25*$B$28","v":0},{"$f":"F25*$B$28","v":0},null,{"$f":"H25*$B$28","v":299.07583199999999},{"$f":"I25*$B$28","v":1460.1937680000001},null,{"$f":"K25*$B$28","v":592.10972800000002},{"$f":"L25*$B$28","v":2890.888672},null,{"$f":"N25*$B$28","v":580.02585600000009},{"$f":"O25*$B$28","v":2831.8909440000002},null,{"$f":"Q25*$B$28","v":567.94198400000005},{"$f":"R25*$B$28","v":2772.8932160000004},null,{"$f":"T25*$B$28","v":555.85811200000001},{"$f":"U25*$B$28","v":2713.8954880000001},null,{"$f":"W25*$B$28","v":543.77424000000008},{"$f":"X25*$B$28","v":2654.8977600000003},null,{"$f":"Z25*$B$28","v":531.69036800000003},{"$f":"AA25*$B$28","v":2595.900032},null,{"$f":"AC25*$B$28","v":519.60649600000011},{"$f":"AD25*$B$28","v":2536.9023040000002}]
["Deemed LT Debt",0.56000000000000005,null,null,{"$f":"E25*$B$29","v":0},{"$f":"F25*$B$29","v":0},null,{"$f":"H25*$B$29","v":4187.0616480000008},{"$f":"I25*$B$29","v":20442.712752000003},null,{"$f":"K25*$B$29","v":8289.5361919999996},{"$f":"L25*$B$29","v":40472.441407999999},null,{"$f":"N25*$B$29","v":8120.3619840000019},{"$f":"O25*$B$29","v":39646.473216000006},null,{"$f":"Q25*$B$29","v":7951.1877760000016},{"$f":"R25*$B$29","v":38820.505024000006},null,{"$f":"T25*$B$29","v":7782.0135680000012},{"$f":"U25*$B$29","v":37994.536832000005},null,{"$f":"W25*$B$29","v":7612.8393600000018},{"$f":"X25*$B$29","v":37168.568640000005},null,{"$f":"Z25*$B$29","v":7443.6651520000005},{"$f":"AA25*$B$29","v":36342.600447999997},null,{"$f":"AC25*$B$29","v":7274.490944000001},{"$f":"AD25*$B$29","v":35516.632256000004}]
["Deemed Equity",0.4,null,null,{"$f":"E25*$B$30","v":0},{"$f":"F25*$B$30","v":0},null,{"$f":"H25*$B$30","v":2990.7583200000004},{"$f":"I25*$B$30","v":14601.937680000001},null,{"$f":"K25*$B$30","v":5921.09728},{"$f":"L25*$B$30","v":28908.886719999999},null,{"$f":"N25*$B$30","v":5800.2585600000011},{"$f":"O25*$B$30","v":28318.909440000003},null,{"$f":"Q25*$B$30","v":5679.4198400000014},{"$f":"R25*$B$30","v":27728.932160000004},null,{"$f":"T25*$B$30","v":5558.5811200000007},{"$f":"U25*$B$30","v":27138.954880000001},null,{"$f":"W25*$B$30","v":5437.742400000001},{"$f":"X25*$B$30","v":26548.977600000002},null,{"$f":"Z25*$B$30","v":5316.9036800000003},{"$f":"AA25*$B$30","v":25959.000319999999},null,{"$f":"AC25*$B$30","v":5196.0649600000006},{"$f":"AD25*$B$30","v":25369.02304}]
[]
["ST Interest",2.0799999999999999E-2,null,null,{"$f":"E28*$B$32","v":0},{"$f":"F28*$B$32","v":0},null,{"$f":"H28*$B$32","v":6.2207773055999995},{"$f":"I28*$B$32","v":30.372030374400001},null,{"$f":"K28*$B$32","v":12.3158823424},{"$f":"L28*$B$32","v":60.130484377599998},null,{"$f":"N28*$B$32","v":12.0645378048},{"$f":"O28*$B$32","v":58.903331635200004},null,{"$f":"Q28*$B$32","v":11.813193267200001},{"$f":"R28*$B$32","v":57.676178892800003},null,{"$f":"T28*$B$32","v":11.561848729599999},{"$f":"U28*$B$32","v":56.449026150400002},null,{"$f":"W28*$B$32","v":11.310504192000002},{"$f":"X28*$B$32","v":55.221873408},null,{"$f":"Z28*$B$32","v":11.0591596544},{"$f":"AA28*$B$32","v":53.994720665599999},null,{"$f":"AC28*$B$32","v":10.807815116800002},{"$f":"AD28*$B$32","v":52.767567923199998}]
["LT Interest",3.78E-2,null,null,{"$f":"E29*$B$33","v":0},{"$f":"F29*$B$33","v":0},null,{"$f":"H29*$B$33","v":158.27093029440002},{"$f":"I29*$B$33","v":772.73454202560015},null,{"$f":"K29*$B$33","v":313.34446805760001},{"$f":"L29*$B$33","v":1529.8582852223999},null,{"$f":"N29*$B$33","v":306.94968299520008},{"$f":"O29*$B$33","v":1498.6366875648002},null,{"$f":"Q29*$B$33","v":300.55489793280009},{"$f":"R29*$B$33","v":1467.4150899072001},null,{"$f":"T29*$B$33","v":294.16011287040004},{"$f":"U29*$B$33","v":1436.1934922496002},null,{"$f":"W29*$B$33","v":287.76532780800005},{"$f":"X29*$B$33","v":1404.9718945920001},null,{"$f":"Z29*$B$33","v":281.37054274560001},{"$f":"AA29*$B$33","v":1373.7502969344},null,{"$f":"AC29*$B$33","v":274.97575768320002},{"$f":"AD29*$B$33","v":1342.5286992768001}]
["ROE",8.9300000000000004E-2,null,null,{"$f":"E30*$B$34","v":0},{"$f":"F30*$B$34","v":0},null,{"$f":"H30*$B$34","v":267.07471797600004},{"$f":"I30*$B$34","v":1303.953034824},null,{"$f":"K30*$B$34","v":528.75398710399998},{"$f":"L30*$B$34","v":2581.5635840959999},null,{"$f":"N30*$B$34","v":517.96308940800009},{"$f":"O30*$B$34","v":2528.8786129920004},null,{"$f":"Q30*$B$34","v":507.17219171200014},{"$f":"R30*$B$34","v":2476.1936418880005},null,{"$f":"T30*$B$34","v":496.38129401600008},{"$f":"U30*$B$34","v":2423.5086707840001},null,{"$f":"W30*$B$34","v":485.59039632000014},{"$f":"X30*$B$34","v":2370.8236996800001},null,{"$f":"Z30*$B$34","v":474.79949862400008},{"$f":"AA30*$B$34","v":2318.1387285760002},null,{"$f":"AC30*$B$34","v":464.00860092800008},{"$f":"AD30*$B$34","v":2265.4537574720002}]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E32:E34)","v":0},{"$f":"SUM(F32:F34)","v":0},null,{"$f":"SUM(H32:H34)","v":431.56642557600003},{"$f":"SUM(I32:I34)","v":2107.059607224},null,{"$f":"SUM(K32:K34)","v":854.41433750400006},{"$f":"SUM(L32:L34)","v":4171.552353696},null,{"$f":"SUM(N32:N34)","v":836.97731020800018},{"$f":"SUM(O32:O34)","v":4086.4186321920006},null,{"$f":"SUM(Q32:Q34)","v":819.54028291200029},{"$f":"SUM(R32:R34)","v":4001.2849106880003},null,{"$f":"SUM(T32:T34)","v":802.10325561600007},{"$f":"SUM(U32:U34)","v":3916.151189184},null,{"$f":"SUM(W32:W34)","v":784.66622832000019},{"$f":"SUM(X32:X34)","v":3831.0174676800002},null,{"$f":"SUM(Z32:Z34)","v":767.22920102400008},{"$f":"SUM(AA32:AA34)","v":3745.8837461760004},null,{"$f":"SUM(AC32:AC34)","v":749.79217372800008},{"$f":"SUM(AD32:AD34)","v":3660.7500246720001}]
[]
["OM&A",null,null,null,{"$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":888.52},{"$f":"G38*H$20","v":151.04840000000002},{"$f":"G38*I$20","v":737.47159999999997},{"$f":"F78","v":2665.56},{"$f":"J38*K$20","v":453.14520000000005},{"$f":"J38*L$20","v":2212.4148},{"$f":"G78","v":4442.6000000000004},{"$f":"M38*N$20","v":755.24200000000008},{"$f":"M38*O$20","v":3687.3580000000002},{"$f":"H76+H77","v":1777.04},{"$f":"P38*Q$20","v":302.09680000000003},{"$f":"P38*R$20","v":1474.9431999999999},{"$f":"I76+I77","v":1777.04},{"$f":"S38*T$20","v":302.09680000000003},{"$f":"S38*U$20","v":1474.9431999999999},{"$f":"J76+J77","v":1777.04},{"$f":"V38*W$20","v":302.09680000000003},{"$f":"V38*X$20","v":1474.9431999999999},{"$f":"K76+K77","v":1777.04},{"$f":"Y38*Z$20","v":302.09680000000003},{"$f":"Y38*AA$20","v":1474.9431999999999},{"$f":"L76+L77","v":1777.04},{"$f":"AB38*AC$20","v":302.09680000000003},{"$f":"AB38*AD$20","v":1474.9431999999999}]
["Grossed-up PILs",null,null,null,{"$f":"E66","v":0},{"$f":"F66","v":0},null,{"$f":"H66","v":-67.086636376000001},{"$f":"I66","v":-327.54063642400001},null,{"$f":"K66","v":-64.231862717605509},{"$f":"L66","v":-313.60262385654408},null,{"$f":"N66","v":74.256790894585095},{"$f":"O66","v":362.5478614265038},null,{"$f":"Q66","v":-62.229491144315631},{"$f":"R66","v":-303.82633911636447},null,{"$f":"T66","v":-37.799547179499108},{"$f":"U66","v":-184.55073034696611},null,{"$f":"W66","v":-15.635246393303536},{"$f":"X66","v":-76.336791214364183},null,{"$f":"Z66","v":4.4446626685607455},{"$f":"AA66","v":21.700411852384821},null,{"$f":"AC66","v":22.606931344040234},{"$f":"AD66","v":110.37501773854942}]
[]
["Revenue Requirement",null,null,null,{"$f":"SUM(E35:E39)","v":0},{"$f":"SUM(F35:F39)","v":0},null,{"$f":"SUM(H35:H39)","v":515.52818920000004},{"$f":"SUM(I35:I39)","v":2516.9905707999997},null,{"$f":"SUM(K35:K39)","v":1243.3276747863947},{"$f":"SUM(L35:L39)","v":6070.3645298394558},null,{"$f":"SUM(N35:N39)","v":1666.4761011025853},{"$f":"SUM(O35:O39)","v":8136.3244936185047},null,{"$f":"SUM(Q35:Q39)","v":1059.4075917676846},{"$f":"SUM(R35:R39)","v":5172.4017715716354},null,{"$f":"SUM(T35:T39)","v":1066.400508436501},{"$f":"SUM(U35:U39)","v":5206.5436588370339},null,{"$f":"SUM(W35:W39)","v":1071.1277819266966},{"$f":"SUM(X35:X39)","v":5229.6238764656364},null,{"$f":"SUM(Z35:Z39)","v":1073.7706636925609},{"$f":"SUM(AA35:AA39)","v":5242.5273580283847},null,{"$f":"SUM(AC35:AC39)","v":1074.4959050720404},{"$f":"SUM(AD35:AD39)","v":5246.0682424105489}]
[]
[]
["Provincial Rate Protection",null,null,null,null,{"$f":"F41","v":0},null,null,{"$f":"I41","v":2516.9905707999997},null,null,{"$f":"L41","v":6070.3645298394558},null,null,{"$f":"O41","v":8136.3244936185047},null,null,{"$f":"R41","v":5172.4017715716354},null,null,{"$f":"U41","v":5206.5436588370339},null,null,{"$f":"X41","v":5229.6238764656364},null,null,{"$f":"AA41","v":5242.5273580283847},null,null,{"$f":"AD41","v":5246.0682424105489}]
[]
["Monthly Amount Paid by IESO",null,null,null,null,{"$f":"F44/12","v":0},null,null,{"$f":"I44/12","v":209.7492142333333},null,null,{"$f":"L44/12","v":505.86371081995463},null,null,{"$f":"O44/12","v":678.02704113487539},null,null,{"$f":"R44/12","v":431.03348096430295},null,null,{"$f":"U44/12","v":433.87863823641948},null,null,{"$f":"X44/12","v":435.80198970546968},null,null,{"$f":"AA44/12","v":436.87727983569874},null,null,{"$f":"AD44/12","v":437.17235353421239}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide "]
["regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2016 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues."]
[]
["PILs Calculation"]
[null,null,null,null,{"$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,{"$f":"H34","v":267.07471797600004},{"$f":"I34","v":1303.953034824},null,{"$f":"K34","v":528.75398710399998},{"$f":"L34","v":2581.5635840959999},null,{"$f":"N34","v":517.96308940800009},{"$f":"O34","v":2528.8786129920004},null,{"$f":"Q34","v":507.17219171200014},{"$f":"R34","v":2476.1936418880005},null,{"$f":"T34","v":496.38129401600008},{"$f":"U34","v":2423.5086707840001},null,{"$f":"W34","v":485.59039632000014},{"$f":"X34","v":2370.8236996800001},null,{"$f":"Z34","v":474.79949862400008},{"$f":"AA34","v":2318.1387285760002},null,{"$f":"AC34","v":464.00860092800008},{"$f":"AD34","v":2265.4537574720002}]
["Amortization (17% DB and 83% P)",null,null,null,{"$f":"E38","v":0},{"$f":"F38","v":0},null,{"$f":"H38","v":151.04840000000002},{"$f":"I38","v":737.47159999999997},null,{"$f":"K38","v":453.14520000000005},{"$f":"L38","v":2212.4148},null,{"$f":"N38","v":755.24200000000008},{"$f":"O38","v":3687.3580000000002},null,{"$f":"Q38","v":302.09680000000003},{"$f":"R38","v":1474.9431999999999},null,{"$f":"T38","v":302.09680000000003},{"$f":"U38","v":1474.9431999999999},null,{"$f":"W38","v":302.09680000000003},{"$f":"X38","v":1474.9431999999999},null,{"$f":"Z38","v":302.09680000000003},{"$f":"AA38","v":1474.9431999999999},null,{"$f":"AC38","v":302.09680000000003},{"$f":"AD38","v":1474.9431999999999}]
["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$20","v":-604.19360000000006},{"$f":"-E94*I$20","v":-2949.8863999999999},null,{"$f":"-F94*K$20","v":-1160.0517120000002},{"$f":"-F94*L$20","v":-5663.7818879999995},null,{"$f":"-G94*N$20","v":-1067.2475750400001},{"$f":"-G94*O$20","v":-5210.67933696},null,{"$f":"-H94*Q$20","v":-981.86776903680004},{"$f":"-H94*R$20","v":-4793.8249900031997},null,{"$f":"-I94*T$20","v":-903.31834751385611},{"$f":"-I94*U$20","v":-4410.3189908029435},null,{"$f":"-J94*W$20","v":-831.05287971274765},{"$f":"-J94*X$20","v":-4057.4934715387085},null,{"$f":"-K94*Z$20","v":-764.56864933572786},{"$f":"-K94*AA$20","v":-3732.8939938156118},null,{"$f":"-L94*AC$20","v":-703.40315738886966},{"$f":"-L94*AD$20","v":-3434.2624743103634}]
["Taxable income",null,null,null,{"$f":"SUM(E56:E58)","v":0},{"$f":"SUM(F56:F58)","v":0},null,{"$f":"SUM(H56:H58)","v":-186.070482024},{"$f":"SUM(I56:I58)","v":-908.46176517599997},null,{"$f":"SUM(K56:K58)","v":-178.15252489600016},{"$f":"SUM(L56:L58)","v":-869.80350390399963},null,{"$f":"SUM(N56:N58)","v":205.95751436800015},{"$f":"SUM(O56:O58)","v":1005.557276032001},null,{"$f":"SUM(Q56:Q58)","v":-172.59877732479993},{"$f":"SUM(R56:R58)","v":-842.68814811519951},null,{"$f":"SUM(T56:T58)","v":-104.840253497856},{"$f":"SUM(U56:U58)","v":-511.86712001894375},null,{"$f":"SUM(W56:W58)","v":-43.365683392747542},{"$f":"SUM(X56:X58)","v":-211.72657185870821},null,{"$f":"SUM(Z56:Z58)","v":12.327649288272255},{"$f":"SUM(AA56:AA58)","v":60.187934760388089},null,{"$f":"SUM(AC56:AC58)","v":62.70224353913045},{"$f":"SUM(AD56:AD58)","v":306.13448316163704}]
[]
["Tax Rate  (to be entered)",null,null,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001,null,0.26500000000000001,0.26500000000000001]
[]
["Income Taxes Payable",null,null,null,{"$f":"E59*E61","v":0},{"$f":"F59*F61","v":0},null,{"$f":"H59*H61","v":-49.308677736360004},{"$f":"I59*I61","v":-240.74236777164001},null,{"$f":"K59*K61","v":-47.210419097440045},{"$f":"L59*L61","v":-230.49792853455992},null,{"$f":"N59*N61","v":54.57874130752004},{"$f":"O59*O61","v":266.47267814848027},null,{"$f":"Q59*Q61","v":-45.738675991071986},{"$f":"R59*R61","v":-223.31235925052789},null,{"$f":"T59*T61","v":-27.782667176931842},{"$f":"U59*U61","v":-135.64478680502009},null,{"$f":"W59*W61","v":-11.491906099078099},{"$f":"X59*X61","v":-56.107541542557676},null,{"$f":"Z59*Z61","v":3.266827061392148},{"$f":"AA59*AA61","v":15.949802711502844},null,{"$f":"AC59*AC61","v":16.616094537869571},{"$f":"AD59*AD61","v":81.125638037833824}]
["Gross Up"]
["Income Taxes Payable",null,null,null,{"$f":"E63/(1-E61)","v":0},{"$f":"F63/(1-F61)","v":0},null,{"$f":"H63/(1-H61)","v":-67.086636376000001},{"$f":"I63/(1-I61)","v":-327.54063642400001},null,{"$f":"K63/(1-K61)","v":-64.231862717605509},{"$f":"L63/(1-L61)","v":-313.60262385654408},null,{"$f":"N63/(1-N61)","v":74.256790894585095},{"$f":"O63/(1-O61)","v":362.5478614265038},null,{"$f":"Q63/(1-Q61)","v":-62.229491144315631},{"$f":"R63/(1-R61)","v":-303.82633911636447},null,{"$f":"T63/(1-T61)","v":-37.799547179499108},{"$f":"U63/(1-U61)","v":-184.55073034696611},null,{"$f":"W63/(1-W61)","v":-15.635246393303536},{"$f":"X63/(1-X61)","v":-76.336791214364183},null,{"$f":"Z63/(1-Z61)","v":4.4446626685607455},{"$f":"AA63/(1-AA61)","v":21.700411852384821},null,{"$f":"AC63/(1-AC61)","v":22.606931344040234},{"$f":"AD63/(1-AD61)","v":110.37501773854942}]
["Grossed Up PILs",null,null,null,{"$f":"SUM(E65:E65)","v":0},{"$f":"SUM(F65:F65)","v":0},null,{"$f":"SUM(H65:H65)","v":-67.086636376000001},{"$f":"SUM(I65:I65)","v":-327.54063642400001},null,{"$f":"SUM(K65:K65)","v":-64.231862717605509},{"$f":"SUM(L65:L65)","v":-313.60262385654408},null,{"$f":"SUM(N65:N65)","v":74.256790894585095},{"$f":"SUM(O65:O65)","v":362.5478614265038},null,{"$f":"SUM(Q65:Q65)","v":-62.229491144315631},{"$f":"SUM(R65:R65)","v":-303.82633911636447},null,{"$f":"SUM(T65:T65)","v":-37.799547179499108},{"$f":"SUM(U65:U65)","v":-184.55073034696611},null,{"$f":"SUM(W65:W65)","v":-15.635246393303536},{"$f":"SUM(X65:X65)","v":-76.336791214364183},null,{"$f":"SUM(Z65:Z65)","v":4.4446626685607455},{"$f":"SUM(AA65:AA65)","v":21.700411852384821},null,{"$f":"SUM(AC65:AC65)","v":22.606931344040234},{"$f":"SUM(AD65:AD65)","v":110.37501773854942}]
[]
[]
["Net Fixed Assets",null,null,2011,2012,2013,2014,2015,2016,2017,2018,2019]
[null,"Enter applicable amortization in years:",50]
["Opening Gross Fixed Assets",null,null,null,{"$f":"D73","v":0},88852,88852,88852,88852,88852,88852,88852]
["Gross Capital Additions",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D99","v":88852},{"$f":"'App.2-FA Proposed REG Invest.'!E99","v":0},{"$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},88852,88852,88852,88852,88852,88852,88852,88852]
[]
["Opening Accumulated Amortization",null,null,null,{"$f":"+D78","v":0},{"$f":"E78","v":888.52},2665.56,4442.6000000000004,6219.64,7996.68,9773.7200000000012,11550.760000000002]
["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$70)","v":1777.04},{"$f":"IF(ISERROR(G71/$C$70), 0, G71/$C$70)","v":1777.04},{"$f":"H71/$C$70","v":1777.04},{"$f":"I71/$C$70","v":1777.04},{"$f":"J71/$C$70","v":1777.04},{"$f":"K71/$C$70","v":1777.04},{"$f":"L71/$C$70","v":1777.04}]
["Additions (half year)",null,null,{"$f":"D72/C70/2","v":0},{"$f":"E72/C70/2","v":888.52},{"$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":888.52},2665.56,4442.6000000000004,6219.64,7996.68,9773.7200000000012,11550.760000000002,13327.800000000003]
[]
["Opening Net Fixed Assets",null,null,{"$f":"D71-D75","v":0},{"$f":"E71-E75","v":0},{"$f":"F71-F75","v":87963.48},{"$f":"G71-G75","v":86186.44},{"$f":"G81","v":84409.4},{"$f":"H81","v":82632.36},{"$f":"I81","v":80855.320000000007},{"$f":"J81","v":79078.28},{"$f":"K81","v":77301.239999999991}]
["Closing Net Fixed Assets",null,null,{"$f":"D73-D78","v":0},87963.48,86186.44,84409.4,82632.36,80855.320000000007,79078.28,77301.239999999991,75524.2]
["Average Net Fixed Assets",null,null,{"$f":"SUM(D80:D81)/2","v":0},43981.74,87074.959999999992,85297.919999999998,83520.88,81743.839999999997,79966.8,78189.759999999995,76412.72]
[]
["UCC for PILs Calculation"]
[null,null,null,2014,2014,2014,2014,2015,2016,2017,2018,2019]
[]
["Opening UCC",null,null,null,{"$f":"D95","v":0},85297.919999999998,78474.0864,72196.159488000005,66420.466728960004,61106.829390643201,56218.283039391747,51720.820396240408]
["Capital Additions (from Appendix 2-FA)",null,null,{"$f":"D72","v":0},88852,0,0,0,0,0,0,0]
["UCC Before Half Year Rule",null,null,{"$f":"SUM(D87:D88)","v":0},88852,85297.919999999998,78474.0864,72196.159488000005,66420.466728960004,61106.829390643201,56218.283039391747,51720.820396240408]
["Half Year Rule (1/2 Additions - Disposals)",null,null,{"$f":"D88/2","v":0},44426,0,0,0,0,0,0,0]
["Reduced UCC",null,null,{"$f":"D89-D90","v":0},44426,85297.919999999998,78474.0864,72196.159488000005,66420.466728960004,61106.829390643201,56218.283039391747,51720.820396240408]
["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$93","v":0},3554.08,6823.8335999999999,6277.9269119999999,5775.6927590400001,5313.6373383168002,4888.5463512514561,4497.4626431513398,4137.665631699233]
["Closing UCC",null,null,{"$f":"D89-D94","v":0},85297.919999999998,78474.0864,72196.159488000005,66420.466728960004,61106.829390643201,56218.283039391747,51720.820396240408,47583.154764541177]

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[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:",null,64]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,"2016-10-28"]
[]
["Appendix 2-G"]
["Service Reliability and Quality Indicators"]
["2011 - 2015"]
[]
["Service Reliability"]
[]
["Index","Including outages caused by loss of supply",null,null,null,null,"Excluding outages caused by loss of supply",null,null,null,null,"Excluding Major Event Days"]
[null,{"$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},{"$f":"B16","v":2011},2012,2013,2014,2015,2011,2012,2013,2014,2015]
["SAIDI ",2.84,1.26,4.99,1.53,1.95,2.84,1.26,4.8600000000000003,1.53,1.74,1.66,1.26,0.98,1.53,1.74]
["SAIFI",1.92,1.33,3.6,1.76,1.68,1.92,1.33,2.34,1.76,1.39,1.29,1.33,1.1399999999999999,1.76,1.39]
[]
["5 Year Historical Average"]
["SAIDI ",null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(B17:F17)), \"\", AVERAGE(B17:F17))","v":2.5139999999999998},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G17:K17)), \"\", AVERAGE(G17:K17))","v":2.4460000000000002},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(L17:P17)), \"\", AVERAGE(L17:P17))","v":1.4339999999999999}]
["SAIFI",null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(B18:F18)), \"\", AVERAGE(B18:F18))","v":2.0579999999999998},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G18:K18)), \"\", AVERAGE(G18:K18))","v":1.748},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(L18:P18)), \"\", AVERAGE(L18:P18))","v":1.3819999999999999}]
[]
["SAIDI = System Average Interruption Duration Index"]
["SAIFI = System Average Interruption Frequency Index "]
[]
["Service Quality"]
[]
["Indicator",null,null,null,"OEB Minimum Standard",null,{"$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,1,1,1,0.94,1]
["High Voltage Connections",null,null,null,0.9,null,"N/A","N/A","N/A","N/A","N/A"]
["Telephone Accessibility",null,null,null,0.65,null,0.999,0.98399999999999999,0.99,0.96899999999999997,0.98509999999999998]
["Appointments Met",null,null,null,0.9,null,0.997,0.997,0.99399999999999999,0.997,0.98499999999999999]
["Written Response to Enquires",null,null,null,0.8,null,1,1,1,1,1]
["Emergency Urban Response",null,null,null,0.8,null,1,1,1,1,1]
["Emergency Rural Response",null,null,null,0.8,null,"N/A","N/A","N/A","N/A","N/A"]
["Telephone Call Abandon Rate",null,null,null,0.1,null,1.43E-2,1.49E-2,1.7100000000000001E-2,2.35E-2,9.2999999999999992E-3]
["Appointment Scheduling",null,null,null,0.9,null,1,1,0.99829999999999997,0.95499999999999996,0.94]
["Rescheduling a Missed Appointment",null,null,null,1,null,1,1,1,1,1]
["Reconnection Performance Standard",null,null,null,0.85,null,1,1,1,1,1]

{"sheet":"App.2-H_Other_Oper_Rev","index":27,"n_rows":71,"n_cols":11,"rows_kept":71,"cut":false,"hidden":false,"merged":[[76,1,76,10],[74,1,74,10],[75,1,75,10],[60,0,60,1],[53,0,54,10],[59,0,59,1],[65,0,65,1],[61,0,61,1],[62,0,62,1],[63,0,63,1],[64,0,64,1],[70,1,70,10],[50,0,50,10],[37,0,37,1],[38,0,38,1],[8,0,8,10],[9,0,9,10],[35,0,35,10],[36,0,36,1],[45,5,45,10],[46,5,47,10],[39,0,39,1],[40,0,40,1],[43,0,43,1],[44,0,44,1],[45,0,45,1],[46,0,46,1]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",3]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:",32]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-H"]
["Other Operating Revenue"]
[]
["USoA #","USoA Description","2011 Actual","2012 Actual","2013 COS",{"$f":"I13-2 & \" Actual\"","v":"2013 Actual"},{"$f":"I13-1 & \" Actual\"","v":"2014 Actual"},{"$f":"I13 & \" Actual\" & CHAR(178)","v":"2015 Actual²"},{"$f":"\"Actual Year\" & CHAR(178)","v":"Actual Year²"},{"$f":"\"Bridge Year\" & CHAR(178)","v":"Bridge Year²"},"Test Year"]
[null,null,2011,2012,2013,{"$f":"G13-1","v":2013},{"$f":"H13-1","v":2014},{"$f":"I13","v":2015},{"$f":"J13-1","v":2015},{"$f":"BridgeYear","v":2016},{"$f":"TestYear","v":2017}]
[null,"Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
[4235,"Account Status Fees",1798,1480,2143,976,1113,1078,1078,1096,1096]
[4235,"NSF Charges",4515,4770,4253,4485,4200,3768,3768,3984,3984]
[4235,"Occupancy Related",93305,100020,95564,100770,105746,102780,102780,104263,104263]
[4235,"Disconnect/Reconnect",14440,21880,19622,56260,54828,50047,50047,52438,52438]
[4235,"Markup Work Orders",43354,31799,34193,23474,25878,30217,30217,28048,28048]
[4235,"Total Specific Service Charges",{"$f":"SUM(C15:C19)","v":157412},159949,{"$f":"SUM(E15:E19)","v":155775},185965,191765,187890,187890,189829,189829]
[4225,"Late Payment Charges",143690,69590,71971,63356,74709,72853,72853,73781,73781]
[4082,"Retail Services Revenues",30135,23854,20515,20155,18745,17071,17071,10339,10339]
[4084,"Service Trans Revenues",789,757,789,498,479,377,377,377,377]
[4086,"SSA Administration",59382,62206,61575,63829,64764,65515,65515,66156,66774]
[4086,"SSA Administration-Microfits",0,891,1425,1876,2840,3398,3398,4536,10800]
[4210,"Rent from Property-Poles",130085,129990,129990,130448,130672,139958,139958,139958,139958]
[4210,"Rent from Property-Buildings",21466,22064,22679,22617,23180,23644,23644,24117,24599]
[null,"Other Operating Revenue",{"$f":"SUM(C22:C27)","v":241857},239762,{"$f":"SUM(E22:E27)","v":236973},239423,240680,249963,249963,245483,252847]
[4305,"Regulatory Credits",0,-573531,0,95589,143387,143382,143382,143382,0]
[4355,"Gain/(Loss) Sale of Assets",14409,14455,7911,10119,16672,184,184,8428,8428]
[4355,"Gain/(Loss) Early Retired Assets",0,0,0,0,0,0,0,0,-29320]
[4390,"Scrap Metal Sales",9812,29327,16570,33853,26543,23992,23992,25268,25268]
[4390,"Miscellaneous",8023,3488,9657,4277,4713,3909,3909,4311,4311]
[4405,"Interest Income",104122,97760,76143,102840,48265,38381,38381,9811,4906]
[null,"Other Income or Deductions",{"$f":"SUM(C29:C34)","v":136366},-428501,110281,246678,239580,209848,209848,191200,13593]
[]
["Specific Service Charges",null,{"$f":"C20","v":157412},159949,155775,185965,191765,187890,187890,189829,189829]
["Late Payment Charges",null,{"$f":"C21","v":143690},69590,71971,63356,74709,72853,72853,73781,73781]
["Other Operating Revenues",null,{"$f":"C28","v":241857},239762,236973,239423,240680,249963,249963,245483,252847]
["Other Income or Deductions",null,{"$f":"C35","v":136366},-428501,{"$f":"E35","v":110281},246678,239580,209848,209848,191200,13593]
["Total",null,{"$f":"SUM(C37:C40)","v":679325},40800,{"$f":"SUM(E37:E40)","v":575000},735422,746734,720554,720554,700293,530050]
[]
["Description",null,null,null,null,"Account(s)"]
["Specific Service Charges:",null,null,null,null,4235]
["Late Payment Charges:",null,null,null,null,4225]
["Other Distribution Revenues:",null,null,null,null,"4080, 4082, 4084, 4090, 4205, 4210, 4215, 4220, 4240, 4245"]
["Other Income and Expenses:",null,null,null,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 4405 - Interest and Dividend Income"]
[null,null,"2011 Actual","2012 Actual","2013 Cos",{"$f":"F12","v":"2013 Actual"},"2014 Actual","2015 Actual²","Actual Year²","Bridge Year²","Test Year"]
[null,null,2011,2012,2013,2013,2014,2015,{"$f":"I13","v":2015},{"$f":"J13","v":2016},{"$f":"K13","v":2017}]
["Reporting Basis",null,{"$f":"IF(C14=0, \"\", C14)","v":"CGAAP"},"CGAAP","CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
["Short-term Investment Interest"]
["Bank Deposit Interest",null,97396,82519,76143,83170,34120,29155,29155,9811,4906]
["Miscellaneous Interest Revenue",null,6726,15241,0,0,0,0,0,0,0]
["RSVA Interest Income",null,null,null,null,19670,14145,9226,9226]
[]
["Total",null,{"$f":"SUM(C61:C65)","v":104122},97760,{"$f":"SUM(E61:E65)","v":76143},{"$f":"SUM(F61:F65)","v":102840},48265,38381,38381,9811,4906]
[]
[]
["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."]

{"sheet":"App_2-I LF_CDM","index":28,"n_rows":96,"n_cols":14,"rows_kept":96,"cut":false,"hidden":false,"merged":[[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],[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],[95,0,95,7],[74,0,74,7],[76,0,76,7],[78,0,78,7],[80,0,80,7],[82,0,82,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,"Exhibit:",3]
[null,null,null,null,null,null,"Tab:","Appendix 3-B"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["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:"]
[25500]
[null,2015,2016,2017,2018,2019,2020,"Total"]
["%"]
["2015 CDM Programs",{"$f":"B34/$H$40","v":0.18572352941176473},{"$f":"C34/$H$40","v":0},0,0,0,0,{"$f":"SUM(B26:G26)","v":0.18572352941176473}]
["2016 CDM Programs",null,0.15898039215686274,0,0,0,0,{"$f":"SUM(B27:G27)","v":0.15898039215686274}]
["2017 CDM Programs",null,null,0.17058823529411765,0,0,0,{"$f":"SUM(B28:G28)","v":0.17058823529411765}]
["2018 CDM Programs",null,null,null,0.16933333333333334,0,0,{"$f":"SUM(E29:G29)","v":0.16933333333333334}]
["2019 CDM Programs",null,null,null,null,0.16921568627450981,0,{"$f":"SUM(F30:G30)","v":0.16921568627450981}]
["2020 CDM Programs",null,null,null,null,null,{"$f":"G39/$H$40","v":0.14615882352941179},{"$f":"SUM(B31:G31)","v":0.14615882352941179}]
["Total in Year",{"$f":"SUM(B26:B31)","v":0.18572352941176473},{"$f":"SUM(C26:C31)","v":0.15898039215686274},{"$f":"SUM(D26:D31)","v":0.17058823529411765},{"$f":"SUM(E26:E29)","v":0.16933333333333334},{"$f":"SUM(F26:F30)","v":0.16921568627450981},{"$f":"SUM(G26:G31)","v":0.14615882352941179},{"$f":"SUM(B32:G32)","v":1}]
["kWh"]
[{"$f":"A26","v":"2015 CDM Programs"},4735.9500000000007,null,null,null,null,null,{"$f":"SUM(B34:G34)","v":4735.9500000000007}]
["2016 CDM Programs",null,4054,null,0,0,0,{"$f":"SUM(B35:G35)","v":4054},null,null,2011,2012,2013,2014]
["2017 CDM Programs",null,null,4350,null,0,0,{"$f":"SUM(B36:G36)","v":4350},null,"2011 CDM Programs",{"$f":"50%","v":0.5},1,1,1]
["2018 CDM Programs",null,null,null,4318,null,0,{"$f":"SUM(E37:G37)","v":4318},null,"2012 CDM Programs",null,0.5,1,1]
["2019 CDM Programs",null,null,null,null,4315,null,{"$f":"SUM(F38:G38)","v":4315},null,"2013 CDM Programs",null,null,0.5,1]
["2020 CDM Programs",null,null,null,null,null,3727.05,{"$f":"SUM(B39:G39)","v":3727.05},null,"2014 CDM Programs",null,null,null,0.5]
["Total in Year",{"$f":"SUM(B34:B39)","v":4735.9500000000007},{"$f":"SUM(C34:C39)","v":4054},{"$f":"SUM(D34:D39)","v":4350},{"$f":"SUM(E34:E37)","v":4318},{"$f":"SUM(F34:F38)","v":4315},{"$f":"SUM(G34:G39)","v":3727.05},{"$f":"SUM(H34:H39)","v":25500}]
[]
["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.",null,null,null,null,null,null,"Total does not match 6 year CDM target"]
[]
["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,"net"]
[]
[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",0,1,0.5,0,0,0,"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":0},{"$f":"C35","v":4054},{"$f":"D36","v":4350},null,null,null,{"$f":"SUM(B89:G89)","v":8404}]
[]
["Manual Adjustment for 2017 Load Forecast (billed basis)",{"$f":"B89*(1+F62)*B70","v":0},{"$f":"C89*(1+F62)*C70","v":4054},{"$f":"D89*(1+F62)*D70","v":2175},{"$f":"E89*(1+E62)*E70","v":0},{"$f":"F89*(1+F62)*F70","v":0},{"$f":"G89*(1+F62)*G70","v":0},{"$f":"SUM(B91:G91)","v":6229}]
[]
["Proposed Loss Factor (TLF)",4.0917729804622605E-2," Format: X.XX%"]
["Manual Adjustment for 2017 Load Forecast (system purchased basis)",{"$f":"B91*(1+$B93)","v":0},4219.88047662794,2263.996062325054,0,0,0,{"$f":"SUM(B94:G94)","v":6483.8765389529945}]
[]
["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."]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:","Information "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:","Purposes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:","Only"]
[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:","2016-10-28"]
[]
[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-2016-0110"}]
[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:","Appendix 3-B"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
[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",{"$f":"D40-1","v":2011},null,null,null,null,null,null,"Actual",{"$f":"'[11]Exhibit 3 Tables'!B40*1000000","v":429972781},{"$f":"'[11]Exhibit 3 Tables'!D40*1000000","v":429235021.93147916},{"$f":"IF(D39=RebaseYear,\"Board-approved\",\"\")","v":""}]
[null,null,"Historical",2012,null,null,null,null,null,null,"Actual",{"$f":"'[11]Exhibit 3 Tables'!B41*1000000","v":405481205.32258064},{"$f":"'[11]Exhibit 3 Tables'!D41*1000000","v":409226956.40552413},""]
[null,null,"Historical",2013,null,null,null,null,null,null,"Actual",{"$f":"'[11]Exhibit 3 Tables'!B42*1000000","v":399002323},{"$f":"'[11]Exhibit 3 Tables'!D42*1000000","v":401300330.88234168},"Board-approved",{"$f":"'[11]Exhibit 3 Tables'!$D$29*1000000","v":421635734.39728421}]
[null,null,"Historical",2014,null,null,null,null,null,null,"Actual",{"$f":"'[11]Exhibit 3 Tables'!B43*1000000","v":380885629},{"$f":"'[11]Exhibit 3 Tables'!D43*1000000","v":384400533.67006898},""]
[null,null,"Historical",2015,null,null,null,null,null,null,"Actual",{"$f":"'[11]Exhibit 3 Tables'!B44*1000000","v":356369056},{"$f":"'[11]Exhibit 3 Tables'!D44*1000000","v":359257023.41874295},""]
[null,null,"Bridge Year",2016,null,null,null,null,null,null,"Forecast",null,{"$f":"'[11]Exhibit 3 Tables'!D45*1000000","v":343801434.9487505},""]
[null,null,"Test Year",{"$f":"TestYear","v":2017},null,null,null,null,null,null,"Forecast",null,{"$f":"'[11]Exhibit 3 Tables'!D46*1000000","v":347356297.95078468},""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O39:O44)","v":421635734.39728421}]
[null,null,"Variance Analysis",null,null,null,null,null,null,null,"Year","Year-over-year",null,null,"Versus Board-approved"]
[null,null,null,{"$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},{"$f":"IF(L39=0,\"\",L40/L39-1)","v":-5.6960758354188346E-2},-4.6613310898822702E-2]
[null,null,null,2013,null,null,null,null,null,null,2013,-1.5978255557927423E-2,-1.9369754115922788E-2]
[null,null,null,2014,null,null,null,null,null,null,2014,-4.5404983769981699E-2,-4.2112592270021287E-2]
[null,null,null,2015,null,null,null,null,null,null,2015,-6.4367282809717152E-2,-6.5409665307350262E-2]
[null,null,null,2016,null,null,null,null,null,null,2016,{"$f":"IF(K44=\"Forecast\",\"\",IF(L43=0,\"\",L44/L43-1))","v":""},{"$f":"IF(M43=0,\"\",M44/M43-1)","v":-4.3020977914126179E-2}]
[null,null,null,2017,null,null,null,null,null,null,2017,{"$f":"IF(K45=\"Forecast\",\"\",IF(L44=0,\"\",L45/L44-1))","v":""},{"$f":"IF(M44=0,\"\",M45/M44-1)","v":1.0339872498100755E-2},null,{"$f":"IF(O46=0,\"\",M45/O46-1)","v":-0.17616968958449353}]
[null,null,null,"Geometric Mean",null,null,null,null,null,null,"Geometric Mean",{"$f":"IF(L39=0,\"\",(L43/L39)^(1/($D43-$D39-1))-1)","v":-6.0666796005172441E-2},{"$f":"IF(M39=0,\"\",(M45/M39)^(1/($D45-$D39-1))-1)","v":-4.1447276201461714E-2},null,{"$f":"IF(O46=0,\"\",(M45/O46)^(1/(TestYear-RebaseYear-1))-1)","v":-6.2554729911481255E-2}]
[]
[null,"Customer Class Analysis (one for each Customer Class, excluding MicroFIT and Standby)"]
[]
[null,1,"Customer Class:","Residential",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kWh"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$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"},{"$f":"'[11]Exhibit 3 Tables'!$B$96","v":19716.902777777785},{"$f":"IF(D63=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"F63","v":"Actual"},{"$f":"'[11]Exhibit 3 Tables'!$B$60*1000000","v":158621921},{"$f":"'[11]Exhibit 3 Tables'!$B$75*1000000","v":158349753.16553432},{"$f":"H63","v":""},null,null,{"$f":"K63","v":"Actual"},{"$f":"IF(G63=0,\"\",L63/G63)","v":8044.9715042860125},{"$f":"IF(G63=0,\"\",M63/G63)","v":8031.1677219408239},{"$f":"N63","v":""},{"$f":"IF(T63=\"\",\"\",IF(I63=0,\"\",O63/I63))","v":""}]
[null,null,"Historical",2012,null,{"$f":"K40","v":"Actual"},{"$f":"'[11]Exhibit 3 Tables'!$B$97","v":20109.833333333332},"",null,null,{"$f":"F64","v":"Actual"},{"$f":"'[11]Exhibit 3 Tables'!$B$61*1000000","v":159179968},{"$f":"'[11]Exhibit 3 Tables'!$B$76*1000000","v":160650439.45389774},{"$f":"H64","v":""},null,null,{"$f":"K64","v":"Actual"},{"$f":"IF(G64=0,\"\",L64/G64)","v":7915.5289534970461},{"$f":"IF(G64=0,\"\",M64/G64)","v":7988.6509644816097},{"$f":"N64","v":""},{"$f":"IF(T64=\"\",\"\",IF(I64=0,\"\",O64/I64))","v":""}]
[null,null,"Historical",2013,null,"Actual",{"$f":"'[11]Exhibit 3 Tables'!$B$99","v":20265.75},"Board-approved",{"$f":"'[11]Exhibit 3 Tables'!$B$98","v":20432.24624822551},null,"Actual",{"$f":"'[11]Exhibit 3 Tables'!$B$62*1000000","v":158724607},{"$f":"'[11]Exhibit 3 Tables'!$B$78*1000000","v":159638763.07624817},"Board-approved",{"$f":"'[11]Exhibit 3 Tables'!$B$77*1000000","v":162565618.49710244},null,"Actual",{"$f":"IF(G65=0,\"\",L65/G65)","v":7832.1605171286528},{"$f":"IF(G65=0,\"\",M65/G65)","v":7877.2689427358064},"Board-approved",{"$f":"IF(T65=\"\",\"\",IF(I65=0,\"\",O65/I65))","v":7956.3263148916312}]
[null,null,"Historical",2014,null,"Actual",{"$f":"'[11]Exhibit 3 Tables'!$B$100","v":20472.166666666668},"",null,null,"Actual",{"$f":"'[11]Exhibit 3 Tables'!$B$63*1000000","v":158185053},{"$f":"'[11]Exhibit 3 Tables'!$B$79*1000000","v":159644822.91304341},"",null,null,"Actual",{"$f":"IF(G66=0,\"\",L66/G66)","v":7726.8349547759963},{"$f":"IF(G66=0,\"\",M66/G66)","v":7798.140055834022},"",""]
[null,null,"Historical",2015,null,"Actual",{"$f":"'[11]Exhibit 3 Tables'!$B$101","v":20635.5},"",null,null,"Actual",{"$f":"'[11]Exhibit 3 Tables'!$B$64*1000000","v":157973719},{"$f":"'[11]Exhibit 3 Tables'!$B$80*1000000","v":159253917.00206685},"",null,null,"Actual",7655.434518184682,7717.4731410465874,"",""]
[null,null,"Bridge Year",2016,null,"Forecast",{"$f":"'[11]Exhibit 3 Tables'!$B$102","v":20837.76161408551},"",null,null,"Forecast",null,{"$f":"'[11]Exhibit 3 Tables'!$B$81*1000000","v":155389123.41463897},"",null,null,"Forecast",0,7457.0928630646204,"",""]
[null,null,"Test Year",{"$f":"TestYear","v":2017},null,"Forecast",{"$f":"'[11]Exhibit 3 Tables'!$B$103","v":21042.005722442176},"",null,null,"Forecast",null,{"$f":"'[11]Exhibit 3 Tables'!$B$82*1000000","v":161051509.89156091},"",null,null,"Forecast",0,7653.8098133769045,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I63:I68)","v":20432.24624822551},null,null,null,null,null,{"$f":"SUM(O63:O68)","v":162565618.49710244},null,null,null,null,null,{"$f":"SUM(U63:U68)","v":7956.3263148916312}]
[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":1.9928614548853307E-2},null,null,null,{"$f":"D73","v":2012},{"$f":"IF(L63=0,\"\",L64/L63-1)","v":3.5180950809441391E-3},1.4529143509041997E-2,null,null,null,{"$f":"K73","v":2012},{"$f":"IF(R63=\"\",\"\",IF(R63=0,\"\",R64/R63-1))","v":-1.6089870637826964E-2},{"$f":"IF(S63=\"\",\"\",IF(S63=0,\"\",S64/S63-1))","v":-5.293969560996703E-3}]
[null,null,null,2013,null,null,{"$f":"IF(G64=0,\"\",G65/G64-1)","v":7.7532550410661649E-3},null,null,null,2013,-2.8606677443232531E-3,-6.2973769700760407E-3,null,null,null,2013,{"$f":"IF(R64=\"\",\"\",IF(R64=0,\"\",R65/R64-1))","v":-1.0532263460619529E-2},-1.3942532004592501E-2]
[null,null,null,2014,null,null,{"$f":"IF(G65=0,\"\",G66/G65-1)","v":1.018549358729226E-2},null,null,null,2014,-3.3993090938949644E-3,3.7959682714028276E-5,null,null,null,2014,-1.3447829896018226E-2,-1.0045218397012445E-2]
[null,null,null,2015,null,null,{"$f":"IF(G66=0,\"\",G67/G66-1)","v":7.9783120171288413E-3},null,null,null,2015,-1.3359922191890083E-3,-2.4485974793525545E-3,null,null,null,2015,-9.2405800058122933E-3,-1.0344378814674537E-2]
[null,null,null,2016,null,null,9.8016337905797446E-3,null,null,null,2016,{"$f":"IF(K68=\"Forecast\",\"\",IF(L67=0,\"\",L68/L67-1))","v":""},{"$f":"IF(M67=0,\"\",M68/M67-1)","v":-2.4268122631970979E-2},null,null,null,2016,{"$f":"IF(Q68=\"Forecast\",\"\",IF(R67=0,\"\",R68/R67-1))","v":""},{"$f":"IF(S67=\"\",\"\",IF(S67=0,\"\",S68/S67-1))","v":-3.3739058526435772E-2}]
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[]
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[]
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[]
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[]
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[null,null,null,2016,null,null,"",null,null,null,2016,{"$f":"IF(K433=\"Forecast\",\"\",IF(L432=0,\"\",L433/L432-1))","v":""},{"$f":"IF(M432=0,\"\",M433/M432-1)","v":""},null,null,null,2016,{"$f":"IF(Q433=\"Forecast\",\"\",IF(R432=0,\"\",R433/R432-1))","v":""},{"$f":"IF(S432=\"\",\"\",IF(S432=0,\"\",S433/S432-1))","v":""}]
[null,null,null,2017,null,null,"",null,{"$f":"IF(I435=0,\"\",G434/I435-1)","v":""},null,2017,{"$f":"IF(K434=\"Forecast\",\"\",IF(L433=0,\"\",L434/L433-1))","v":""},{"$f":"IF(M433=0,\"\",M434/M433-1)","v":""},null,{"$f":"IF(O435=0,\"\",M434/O435-1)","v":""},null,2017,{"$f":"IF(Q434=\"Forecast\",\"\",IF(R433=0,\"\",R434/R433-1))","v":""},{"$f":"IF(S433=\"\",\"\",IF(S433=0,\"\",S434/S433-1))","v":""},null,{"$f":"IF(U435=0,\"\",S434/U435-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G428=0,\"\",(G434/G428)^(1/($D434-$D428-1))-1)","v":""},null,{"$f":"IF(I435=0,\"\",(G434/I435)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(L428=0,\"\",(L432/L428)^(1/($D432-$D428-1))-1)","v":""},{"$f":"IF(M428=0,\"\",(M434/M428)^(1/($D434-$D428-1))-1)","v":""},null,{"$f":"IF(O435=0,\"\",(M434/O435)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(R428=\"\",\"\",IF(R428=0,\"\",(R432/R428)^(1/($D432-$D428-1))-1))","v":""},{"$f":"IF(S428=\"\",\"\",IF(S428=0,\"\",(S434/S428)^(1/($D434-$D428-1))-1))","v":""},null,{"$f":"IF(U435=0,\"\",(S434/U435)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[null,{"$f":"B403+1","v":10},"Customer Class:",null,null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F448,LEN(F448)-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":"L449","v":"Actual (Weather actual)"},{"$f":"M449","v":"Weather-normalized"},null,{"$f":"O449","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D451-1","v":2011},null,{"$f":"F407","v":"Actual"},null,{"$f":"IF(D450=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"F450","v":"Actual"},null,null,{"$f":"H450","v":""},null,null,{"$f":"K450","v":"Actual"},{"$f":"IF(G450=0,\"\",L450/G450)","v":""},{"$f":"IF(G450=0,\"\",M450/G450)","v":""},{"$f":"N450","v":""},{"$f":"IF(T450=\"\",\"\",IF(I450=0,\"\",O450/I450))","v":""}]
[null,null,"Historical",2012,null,{"$f":"F408","v":"Actual"},null,"",null,null,{"$f":"F451","v":"Actual"},null,null,{"$f":"H451","v":""},null,null,{"$f":"K451","v":"Actual"},{"$f":"IF(G451=0,\"\",L451/G451)","v":""},{"$f":"IF(G451=0,\"\",M451/G451)","v":""},{"$f":"N451","v":""},{"$f":"IF(T451=\"\",\"\",IF(I451=0,\"\",O451/I451))","v":""}]
[null,null,"Historical",2013,null,"Actual",null,"Board-approved",null,null,"Actual",null,null,"Board-approved",null,null,"Actual","","","Board-approved",""]
[null,null,"Historical",2014,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Historical",2015,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Bridge Year",2016,null,"Forecast",null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,"Test Year",{"$f":"TestYear","v":2017},null,"Forecast",null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I450:I455)","v":0},null,null,null,null,null,{"$f":"SUM(O450:O455)","v":0},null,null,null,null,null,{"$f":"SUM(U450:U455)","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,{"$f":"I458","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O458","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D450","v":2011},null,null,null,null,null,null,{"$f":"D459","v":2011},null,null,null,null,null,{"$f":"K459","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G450=0,\"\",G451/G450-1)","v":""},null,null,null,{"$f":"D460","v":2012},{"$f":"IF(L450=0,\"\",L451/L450-1)","v":""},"",null,null,null,{"$f":"K460","v":2012},{"$f":"IF(R450=\"\",\"\",IF(R450=0,\"\",R451/R450-1))","v":""},""]
[null,null,null,2013,null,null,"",null,null,null,2013,"","",null,null,null,2013,"",""]
[null,null,null,2014,null,null,"",null,null,null,2014,"","",null,null,null,2014,"",""]
[null,null,null,2015,null,null,"",null,null,null,2015,"","",null,null,null,2015,"",""]
[null,null,null,2016,null,null,"",null,null,null,2016,{"$f":"IF(K455=\"Forecast\",\"\",IF(L454=0,\"\",L455/L454-1))","v":""},{"$f":"IF(M454=0,\"\",M455/M454-1)","v":""},null,null,null,2016,{"$f":"IF(Q455=\"Forecast\",\"\",IF(R454=0,\"\",R455/R454-1))","v":""},{"$f":"IF(S454=\"\",\"\",IF(S454=0,\"\",S455/S454-1))","v":""}]
[null,null,null,2017,null,null,"",null,{"$f":"IF(I457=0,\"\",G456/I457-1)","v":""},null,2017,{"$f":"IF(K456=\"Forecast\",\"\",IF(L455=0,\"\",L456/L455-1))","v":""},{"$f":"IF(M455=0,\"\",M456/M455-1)","v":""},null,{"$f":"IF(O457=0,\"\",M456/O457-1)","v":""},null,2017,{"$f":"IF(Q456=\"Forecast\",\"\",IF(R455=0,\"\",R456/R455-1))","v":""},{"$f":"IF(S455=\"\",\"\",IF(S455=0,\"\",S456/S455-1))","v":""},null,{"$f":"IF(U457=0,\"\",S456/U457-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G450=0,\"\",(G456/G450)^(1/($D456-$D450-1))-1)","v":""},null,{"$f":"IF(I457=0,\"\",(G456/I457)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(L450=0,\"\",(L454/L450)^(1/($D454-$D450-1))-1)","v":""},{"$f":"IF(M450=0,\"\",(M456/M450)^(1/($D456-$D450-1))-1)","v":""},null,{"$f":"IF(O457=0,\"\",(M456/O457)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(R450=\"\",\"\",IF(R450=0,\"\",(R454/R450)^(1/($D454-$D450-1))-1))","v":""},{"$f":"IF(S450=\"\",\"\",IF(S450=0,\"\",(S456/S450)^(1/($D456-$D450-1))-1))","v":""},null,{"$f":"IF(U457=0,\"\",(S456/U457)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[]
[null,null,null,"Calendar Year",null,"Revenues",null,null,null,null,{"$f":"IF(ISBLANK(N446),\"\",CONCATENATE(\"Demand (\",N446,\")\"))","v":""},null,null,null,null,null,{"$f":"CONCATENATE(\"Demand (\",N446,\") per \",LEFT(F448,LEN(F448)-1))","v":"Demand () per Customer"}]
[null,null,null,{"$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,{"$f":"M470","v":"Weather-normalized"},null,null,{"$f":"L470","v":"Actual (Weather actual)"},{"$f":"M470","v":"Weather-normalized"},null,{"$f":"O470","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D472-1","v":2011},null,{"$f":"F450","v":"Actual"},null,{"$f":"IF(D471=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"K450","v":"Actual"},null,null,{"$f":"N450","v":""},null,null,{"$f":"K471","v":"Actual"},{"$f":"IF(G471=0,\"\",L471/G471)","v":""},{"$f":"IF(G471=0,\"\",M471/G471)","v":""},{"$f":"N471","v":""},{"$f":"IF(T471=\"\",\"\",IF(I471=0,\"\",O471/I471))","v":""}]
[null,null,"Historical",2012,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,{"$f":"K472","v":"Actual"},{"$f":"IF(G472=0,\"\",L472/G472)","v":""},{"$f":"IF(G472=0,\"\",M472/G472)","v":""},{"$f":"N472","v":""},{"$f":"IF(T472=\"\",\"\",IF(I472=0,\"\",O472/I472))","v":""}]
[null,null,"Historical",2013,null,"Actual",null,"Board-approved",null,null,"Actual",null,null,"Board-approved",null,null,"Actual","","","Board-approved",""]
[null,null,"Historical",2014,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Historical",2015,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Bridge Year (Forecast)",2016,null,"Forecast",null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2017},null,"Forecast",null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I471:I476)","v":0},null,null,null,null,null,{"$f":"SUM(O471:O476)","v":0},null,null,null,null,null,{"$f":"SUM(U471:U476)","v":0}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I458","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"I479","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O479","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D471","v":2011},null,null,null,null,null,null,{"$f":"D480","v":2011},null,null,null,null,null,{"$f":"K480","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G471=0,\"\",G472/G471-1)","v":""},null,null,null,{"$f":"D481","v":2012},{"$f":"IF(L471=0,\"\",L472/L471-1)","v":""},"",null,null,null,{"$f":"K481","v":2012},{"$f":"IF(R471=\"\",\"\",IF(R471=0,\"\",R472/R471-1))","v":""},""]
[null,null,null,2013,null,null,"",null,null,null,2013,"","",null,null,null,2013,"",""]
[null,null,null,2014,null,null,"",null,null,null,2014,"","",null,null,null,2014,"",""]
[null,null,null,2015,null,null,"",null,null,null,2015,"","",null,null,null,2015,"",""]
[null,null,null,2016,null,null,"",null,null,null,2016,{"$f":"IF(K476=\"Forecast\",\"\",IF(L475=0,\"\",L476/L475-1))","v":""},{"$f":"IF(M475=0,\"\",M476/M475-1)","v":""},null,null,null,2016,{"$f":"IF(Q476=\"Forecast\",\"\",IF(R475=0,\"\",R476/R475-1))","v":""},{"$f":"IF(S475=\"\",\"\",IF(S475=0,\"\",S476/S475-1))","v":""}]
[null,null,null,2017,null,null,"",null,{"$f":"IF(I478=0,\"\",G477/I478-1)","v":""},null,2017,{"$f":"IF(K477=\"Forecast\",\"\",IF(L476=0,\"\",L477/L476-1))","v":""},{"$f":"IF(M476=0,\"\",M477/M476-1)","v":""},null,{"$f":"IF(O478=0,\"\",M477/O478-1)","v":""},null,2017,{"$f":"IF(Q477=\"Forecast\",\"\",IF(R476=0,\"\",R477/R476-1))","v":""},{"$f":"IF(S476=\"\",\"\",IF(S476=0,\"\",S477/S476-1))","v":""},null,{"$f":"IF(U478=0,\"\",S477/U478-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G471=0,\"\",(G477/G471)^(1/($D477-$D471-1))-1)","v":""},null,{"$f":"IF(I478=0,\"\",(G477/I478)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(L471=0,\"\",(L475/L471)^(1/($D475-$D471-1))-1)","v":""},{"$f":"IF(M471=0,\"\",(M477/M471)^(1/($D477-$D471-1))-1)","v":""},null,{"$f":"IF(O478=0,\"\",(M477/O478)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(R471=\"\",\"\",IF(R471=0,\"\",(R475/R471)^(1/($D475-$D471-1))-1))","v":""},{"$f":"IF(S471=\"\",\"\",IF(S471=0,\"\",(S477/S471)^(1/($D477-$D471-1))-1))","v":""},null,{"$f":"IF(U478=0,\"\",(S477/U478)^(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:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:",10]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-JA"]
["Summary of Recoverable OM&A Expenses"]
[]
[]
[null,{"$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"},{"$f":"TestYear & \" Test Year\"","v":"2017 Test Year"}]
[null,"Revised","Revised"]
["Reporting Basis","CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS"]
["Operations",1392257,1232459,1275287,1320244,1401297,1508493]
["Maintenance",1621552,1653693,1651437,1834314,1854122,1884210]
["SubTotal",{"$f":"SUM(B16:B17)","v":3013809},2886152,2926724,3154558,3255419,3392703]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D18-C18)/C18), \"\", (D18-C18)/C18)","v":1.4057471678553313E-2},{"$f":"IF(ISERROR((E18-D18)/D18), \"\", (E18-D18)/D18)","v":7.7846083197459004E-2},{"$f":"IF(ISERROR((F18-E18)/E18), \"\", (F18-E18)/E18)","v":3.197310051043601E-2},{"$f":"IF(ISERROR((G18-F18)/F18), \"\", (G18-F18)/F18)","v":4.2170915633287141E-2}]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,{"$f":"IF(ISERROR((G18-C18)/C18), \"\", (G18-C18)/C18)","v":0.1755108532052366}]
["Billing and Collecting",1407275,1379546,1591426,1382233,1475391,1539473]
["Community Relations",134249,116716,89463,128286,137204,144123]
["Administrative and General",1814667,1811046,1610379,1651361,1809522,1923608]
["SubTotal",{"$f":"SUM(B21:B23)","v":3356191},3307308,3291268,3161880,3422117,3607204]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D24-C24)/C24), \"\", (D24-C24)/C24)","v":-4.8498658123162404E-3},{"$f":"IF(ISERROR((E24-D24)/D24), \"\", (E24-D24)/D24)","v":-3.9312508127566641E-2},{"$f":"IF(ISERROR((F24-E24)/E24), \"\", (F24-E24)/E24)","v":8.2304515035358711E-2},{"$f":"IF(ISERROR((G24-F24)/F24), \"\", (G24-F24)/F24)","v":5.4085526590703939E-2}]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,{"$f":"IF(ISERROR((G24-C24)/C24), \"\", (G24-C24)/C24)","v":9.0676767933316166E-2}]
["Total",{"$f":"SUM(B24,B18)","v":6370000},6193460,6217992,6316438,6677536,6999907]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D27-C27)/C27), \"\", (D27-C27)/C27)","v":3.9609523594242961E-3},{"$f":"IF(ISERROR((E27-D27)/D27), \"\", (E27-D27)/D27)","v":1.5832442370463006E-2},{"$f":"IF(ISERROR((F27-E27)/E27), \"\", (F27-E27)/E27)","v":5.7167979801274076E-2},{"$f":"IF(ISERROR((G27-F27)/F27), \"\", (G27-F27)/F27)","v":4.8276939278200821E-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":"B16","v":1392257},{"$f":"C16","v":1232459},1275287,1320244,1401297,1508493]
["Maintenance",{"$f":"B17","v":1621552},1653693,1651437,1834314,1854122,1884210]
["Billing and Collecting",{"$f":"B21","v":1407275},{"$f":"C21","v":1379546},1591426,1382233,1475391,1539473]
["Community Relations",{"$f":"B22","v":134249},116716,89463,128286,137204,144123]
["Administrative and General",{"$f":"B23","v":1814667},1811046,1610379,1651361,1809522,1923608]
["Total",{"$f":"SUM(B32:B36)","v":6370000},6193460,6217992,6316438,6677536,6999907]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D37-C37)/C37), \"\", (D37-C37)/C37)","v":3.9609523594242961E-3},{"$f":"IF(ISERROR((E37-D37)/D37), \"\", (E37-D37)/D37)","v":1.5832442370463006E-2},{"$f":"IF(ISERROR((F37-E37)/E37), \"\", (F37-E37)/E37)","v":5.7167979801274076E-2},{"$f":"IF(ISERROR((G37-F37)/F37), \"\", (G37-F37)/F37)","v":4.8276939278200821E-2}]
[]
[]
[null,{"$f":"B13","v":"Last Rebasing Year (2013 Board-Approved)"},{"$f":"C13","v":"Last Rebasing Year (2013 Actuals)"},{"$f":"\"Variance \" & '[12]LDC Info'!E28 & \"  BA – \" & '[12]LDC Info'!E28 & \" Actuals\"","v":"Variance 2013  BA – 2013 Actuals"},{"$f":"D13","v":"2014 Actuals"},{"$f":"\"Variance \" & '[12]LDC Info'!E26 -2 & \" Actuals vs. \" &  '[12]LDC Info'!E28 & \" Actuals\"","v":"Variance 2014 Actuals vs. 2013 Actuals"},{"$f":"E13","v":"2015 Actuals"},{"$f":"\"Variance \" & '[12]LDC Info'!E26 -1 & \" Actuals vs. \" &  '[12]LDC Info'!E26-2 & \" Actuals\"","v":"Variance 2015 Actuals vs. 2014 Actuals"},{"$f":"F13","v":"2016 Bridge Year"},{"$f":"\"Variance \" & '[12]LDC Info'!E26 & \" Bridge vs. \" & '[12]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",{"$f":"B16","v":1392257},{"$f":"C16","v":1232459},{"$f":"B42-C42","v":159798},{"$f":"D16","v":1275287},{"$f":"E42-C42","v":42828},{"$f":"E16","v":1320244},{"$f":"G42-E42","v":44957},{"$f":"F16","v":1401297},{"$f":"I42-G42","v":81053},{"$f":"G16","v":1508493},{"$f":"K42-I42","v":107196}]
["Maintenance ",{"$f":"B17","v":1621552},{"$f":"C17","v":1653693},{"$f":"B43-C43","v":-32141},{"$f":"D17","v":1651437},{"$f":"E43-C43","v":-2256},{"$f":"E17","v":1834314},{"$f":"G43-E43","v":182877},{"$f":"F17","v":1854122},19808,{"$f":"G17","v":1884210},30088]
["Billing and Collecting ",{"$f":"B21","v":1407275},1379546,{"$f":"B44-C44","v":27729},{"$f":"D21","v":1591426},{"$f":"E44-C44","v":211880},{"$f":"E21","v":1382233},-209193,{"$f":"F21","v":1475391},93158,{"$f":"G21","v":1539473},64082]
["Community Relations ",134249,116716,{"$f":"B45-C45","v":17533},{"$f":"D22","v":89463},{"$f":"E45-C45","v":-27253},{"$f":"E22","v":128286},38823,{"$f":"F22","v":137204},8918,{"$f":"G22","v":144123},6919]
["Administrative and General ",1814667,1811046,{"$f":"B46-C46","v":3621},{"$f":"D23","v":1610379},{"$f":"E46-C46","v":-200667},{"$f":"E23","v":1651361},40982,{"$f":"F23","v":1809522},158161,{"$f":"G23","v":1923608},114086]
["Total OM&A Expenses ",{"$f":"SUM(B42:B46)","v":6370000},{"$f":"SUM(C42:C46)","v":6193460},176540,6217992,24532,6316438,98446,6677536,361098,6999907,322371]
["Adjustments for Total non-recoverable items (from Appendices 2-JA and 2-JB)"]
["Total Recoverable OM&A Expenses ",{"$f":"B47-B48","v":6370000},{"$f":"C47-C48","v":6193460},176540,6217992,24532,6316438,98446,6677536,361098,6999907,322371]
["Variance from previous year ",null,null,null,{"$f":"E49-C49","v":24532},null,{"$f":"G49-E49","v":98446},null,{"$f":"I49-G49","v":361098},null,{"$f":"K49-I49","v":322371}]
["Percent change (year over year) ",null,null,null,{"$f":"IF(ISERROR(E50/C49), \"\", E50/C49)","v":3.9609523594242961E-3},null,{"$f":"IF(ISERROR(G50/E49), \"\", G50/E49)","v":1.5832442370463006E-2},null,{"$f":"IF(ISERROR(I50/G49), \"\", I50/G49)","v":5.7167979801274076E-2},null,{"$f":"IF(ISERROR(K50/I49), \"\", K50/I49)","v":4.8276939278200821E-2}]
["Percent Change:                                                    Test year vs. Most Current Actual ",null,null,null,null,null,{"$f":"IF(ISERROR((K49-G49)/G49), \"\", (K49-G49)/G49)","v":0.10820481416899841}]
["Simple average of % variance for all years",null,null,null,null,null,{"$f":"IF(ISERROR((K47-C47)/C47), \"\", (K47-C47)/C47)","v":0.1302094467389795},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(E51,G51,I51,K51)), \"\", AVERAGE(E51,G51,I51,K51))","v":3.1309578452340552E-2}]
["Compound Annual Growth Rate for all years",null,null,null,null,null,{"$f":"IF(ISERROR((K50-C50)/C50), \"\", (K50-C50)/C50)","v":""},null,null,null,null,{"$f":"IF((K49-C49)=0, \"\", (K49/C49)^(1/5)-1)","v":2.4782703293513064E-2}]
[{"$f":"\"Compound Growth Rate                                                            (\" & E13 & \" vs. \" & '[12]LDC Info'!E28 & \" Actuals)\"","v":"Compound Growth Rate                                                            (2015 Actuals vs. 2013 Actuals)"},null,null,null,null,null,{"$f":"IF(ISERROR((G49/C49)^(1/(3)) - 1), \"\", (G49/C49)^(1/(3)) - 1)","v":6.5753718155758811E-3}]
[]
["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":67,"n_cols":9,"rows_kept":67,"cut":false,"hidden":false,"merged":[[62,1,62,6],[63,1,65,6],[66,1,67,6],[9,0,9,6],[10,0,10,6]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:",11]
[]
[null,null,null,null,null,"Date:","2016-10-28"]
[]
[]
["Appendix 2-JB"]
["Recoverable OM&A Cost Driver Table"]
[]
[null,{"$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"},"Total Change","Ref #"]
[null,"Revised"]
["Reporting Basis","CGAAP",null,"MIFRS","MIFRS","MIFRS","MIFRS"]
["OM&A Wages & Benefits",3854709,{"$f":"B57","v":6193460},{"$f":"B55","v":3599390},{"$f":"D55","v":3520394},3598444,3879104]
["OM&A Expenses",2515291,null,{"$f":"B56","v":2594070},2697598,2717994,2798432]
["OM&A Opening Balance",{"$f":"B16+B17","v":6370000},{"$f":"B60","v":0},{"$f":"D16+D17","v":6193460},{"$f":"E16+E17","v":6217992},{"$f":"F16+F17","v":6316438},{"$f":"G16+G17","v":6677536}]
["Inflation/Class Changes & Other",{"$f":"208-24249+3","v":-24038},null,{"$f":"119791+606","v":120397},{"$f":"145793+2389","v":148182},{"$f":"154941-25857","v":129084},{"$f":"150711+2252","v":152963},{"$f":"SUM(B19:G19)","v":526588},"A"]
["2013 Additional Lineman - Part Year",{"$f":"28107-75014","v":-46907},null,46907,0,null,null,0]
["Vacant Lineman Partial Year",0,null,{"$f":"44588-115273","v":-70685},70685,0,0,0]
["Vacant CSR Partial Year",0,null,0,{"$f":"28358-64313","v":-35955},35955,0,0]
["Maternity Leave Meter Shop",0,null,{"$f":"65833-95901","v":-30068},{"$f":"45707-65833","v":-20126},50194,0,0]
["Outsourcing IT Labour to Expense",{"$f":"54517-85378","v":-30861},null,-54517,0,0,0,-85378,"B"]
["Customer Service Manpower Reduction",0,null,0,-88386,0,0,-88386,"B"]
["Capitalized Labour to Fixed Assets",{"$f":"428587-448998","v":-20411},null,{"$f":"448998-441085","v":7913},{"$f":"441085-477718","v":-36633},{"$f":"477718-498376","v":-20658},{"$f":"498376-518650","v":-20274},{"$f":"SUM(B26:G26)","v":-90063},"C"]
["3rd Party Labour Billings Work Orders",{"$f":"124661-133075","v":-8414},null,{"$f":"133075-185960","v":-52885},{"$f":"185960-166335","v":19625},11305,{"$f":"155030-159132","v":-4102},-34471,"C"]
["Overtime Charged to LDC Ice Storm",0,null,{"$f":"18047+380","v":18427},-18427,0,0,0]
["CDM Labour Billings",{"$f":"41302-78214","v":-36912},null,{"$f":"78214-146022","v":-67808},{"$f":"146022-64186","v":81836},{"$f":"64186-63081","v":1105},{"$f":"63081-64664","v":-1583},-23362,"C"]
["Streetlight Maintenance Billings Labour",{"$f":"5566+2670-26062-13031","v":-30857},null,{"$f":"26062+13031-30780-15390","v":-7077},-4999,26692,{"$f":"16899+8156-16496-7981","v":578},-15663,"C"]
["Sentinel Maintenance Billings Labour",{"$f":"3175+1523-8161-4081","v":-7544},null,{"$f":"8161+4081-9639-4819","v":-2216},{"$f":"9639+4819-5092-2546","v":6820},{"$f":"5092+2546-3116-1508","v":3014},{"$f":"3221+1554-3116-1508","v":151},225,"C"]
["Corporate Cost Allocation",{"$f":"24241-24244","v":-3},null,{"$f":"24244-24850","v":-606},{"$f":"24850-27239","v":-2389},{"$f":"27239-24292","v":2947},{"$f":"24292-26544","v":-2252},-2303,"C"]
["Accounting Assistant to Certified CA",{"$f":"65683-80004","v":-14321},null,-65683,2767,{"$f":"100188-2767","v":97421},{"$f":"106924-100188","v":6736},26920,"D"]
["Garage Manpower Reduction",0,null,0,0,0,-89289,-89289,"D"]
["Electrical Engineer Reg Compliance",0,null,0,0,0,121797,{"$f":"SUM(B35:G35)","v":121797},"D"]
["Post Retirmenet Benefit Costs",{"$f":"100791+19816-135842-19816","v":-35051},null,{"$f":"105332+2390-100791-19816","v":-12885},{"$f":"102368-18026-105332-2390","v":-23380},{"$f":"108730-10567-102368+18026","v":13821},{"$f":"103766-108730+10567","v":5603},{"$f":"SUM(B36:G36)","v":-51892},"E"]
["Severance/Vacation Accrual",0,null,91790,-21570,-70220,0,{"$f":"SUM(B37:G37)","v":0}]
["Total Wages & Benefits Cost Drivers",{"$f":"SUM(B19:B37)","v":-255319},null,{"$f":"SUM(D19:D37)","v":-78996},{"$f":"SUM(E19:E37)","v":78050},{"$f":"SUM(F19:F37)","v":280660},{"$f":"SUM(G19:G37)","v":170328},{"$f":"SUM(H19:H37)","v":194723}]
["General Inflation/Exchange & Other",{"$f":"2594070-2588327-2399+4964-13800-4629+314-2463+8016","v":-4254},null,15620,{"$f":"2717994-2646875-3720+3981-543-54383","v":16454},{"$f":"2798432-2766168-1480-833-20162","v":9789},44053,{"$f":"SUM(B39:G39)","v":81662},"F"]
["Smart Meter AMI - Exchange Rate",{"$f":"77892-75493","v":2399},null,{"$f":"78314-77892","v":422},{"$f":"85594-78314","v":7280},{"$f":"88762-85594","v":3168},{"$f":"90539-88762","v":1777},15046,"G"]
["Settlement Service Interval/Generation",{"$f":"61498-61812","v":-314},null,{"$f":"66501-61498","v":5003},{"$f":"62520-66501","v":-3981},{"$f":"64000-62520","v":1480},11280,13468,"G"]
["Education & Training - Operations Staff",{"$f":"-4964+4629","v":-335},null,{"$f":"13957-4471","v":9486},{"$f":"10062+7310","v":17372},{"$f":"-263-2334","v":-2597},{"$f":"550+230","v":780},24706,"H"]
["Contracted Tree Trimming Expense",{"$f":"135676-134186","v":1490},null,{"$f":"184346-135676","v":48670},{"$f":"136697-184346","v":-47649},{"$f":"146287-136697","v":9590},{"$f":"150377-146287","v":4090},16191,"I"]
["Outsourcing IT Labour to Expense",15274,null,{"$f":"20175-15274","v":4901},{"$f":"19394-20175","v":-781},{"$f":"19000-19394","v":-394},{"$f":"19500-19000","v":500},19500,"J"]
["Document Storage Software",13800,null,{"$f":"13800+23633-13800","v":23633},{"$f":"8306+6900+25237-13800-23633+3720","v":6730},{"$f":"6900+26589-8306-6900-25237","v":-6954},{"$f":"27289-26589","v":700},37909,"K"]
["ODS Annual Maintenance",{"$f":"34785-32322","v":2463},null,{"$f":"35024-34785","v":239},{"$f":"35567-35024","v":543},{"$f":"36400-35567","v":833},{"$f":"37856-36400","v":1456},5534,"K"]
["CIS/Home Connect/Financials Maintenance",{"$f":"199737-207753","v":-8016},null,{"$f":"169431-199737","v":-30306},{"$f":"223814-169431","v":54383},{"$f":"243976-223814","v":20162},{"$f":"256475-243976","v":12499},48722,"K"]
["Financials - Annual Upgrade Support",0,null,19200,0,0,0,19200,"K"]
["Billing System Automation Platform",0,null,0,10250,{"$f":"15000-10250","v":4750},{"$f":"15600-15000","v":600},15600,"K"]
["Locates/Ontario One",{"$f":"78309-67353","v":10956},null,{"$f":"94292-78309","v":15983},{"$f":"116815-94292","v":22523},{"$f":"99237-116815","v":-17578},{"$f":"116816-99237","v":17579},49463,"L"]
["Regulatory Expenses",{"$f":"134529-91184","v":43345},null,{"$f":"60918-134529","v":-73611},{"$f":"63752-60918","v":2834},{"$f":"91973-63752","v":28221},{"$f":"146402-91973","v":54429},55218,"L"]
["Bad Debt Expense",{"$f":"86306-84335","v":1971},null,{"$f":"150594-86306","v":64288},{"$f":"61809-150594","v":-88785},{"$f":"115000-61809","v":53191},{"$f":"117300-115000","v":2300},{"$f":"SUM(B52:G52)","v":32965},"M"]
["Obsolete Inventory Adjustment",0,null,0,23223,-23223,0,{"$f":"SUM(B53:G53)","v":0}]
["Total Expense Cost Drivers",{"$f":"SUM(B39:B53)","v":78779},null,{"$f":"SUM(D39:D53)","v":103528},{"$f":"SUM(E39:E53)","v":20396},{"$f":"SUM(F39:F53)","v":80438},{"$f":"SUM(G39:G53)","v":152043},{"$f":"SUM(H39:H53)","v":435184}]
["OM&A Wages & Benefits",{"$f":"B16+B38","v":3599390},{"$f":"B66","v":0},{"$f":"D16+D38","v":3520394},{"$f":"E16+E38","v":3598444},{"$f":"F16+F38","v":3879104},{"$f":"G16+G38","v":4049432}]
["OM&A Expenses",{"$f":"B17+B54","v":2594070},null,{"$f":"D17+D54","v":2697598},{"$f":"E17+E54","v":2717994},{"$f":"F17+F54","v":2798432},{"$f":"G17+G54","v":2950475}]
["Closing Balance",{"$f":"B55+B56","v":6193460},{"$f":"SUM(C16:C54)","v":6193460},{"$f":"D55+D56","v":6217992},{"$f":"E55+E56","v":6316438},{"$f":"F55+F56","v":6677536},{"$f":"G55+G56","v":6999907}]
[]
[]
["Notes:"]
[]
[1,"For each year, a detailed explanation for each cost driver and associated amount is requied in Exhibit 4."]
[2,"For purposes of assessing incremental cost drivers, the closing balance for each year becomes the opening balance for the next year."]
[3,"If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
[]
[4,"Opening Balance for \"Last Rebasing Year\" (cell B15) should be equal to the Board-Approved amount."]

{"sheet":"App.2-JC_OMA Programs","index":33,"n_rows":60,"n_cols":10,"rows_kept":60,"cut":false,"hidden":false,"merged":[[58,0,58,8],[59,0,59,8],[60,0,60,7],[8,0,8,7],[9,0,9,7],[11,0,11,7]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:",17]
[]
[null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-JC"]
["OM&A Programs Table"]
[]
[]
["Programs",{"$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)"},{"$f":"\"Variance \n(Test Year vs. \" & B13","v":"Variance \n(Test Year vs. Last Rebasing Year (2013 Board-Approved)"}]
[null,"Revised","Revised"]
["Reporting Basis","CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","Ref #"]
["Operations & Maintenance"]
["Wages & Benefits",1895719,1779030,1737223,1924366,2049029,2142504,{"$f":"G17-E17","v":218138},{"$f":"G17-B17","v":246785},"A-E"]
["Smart Meter AMI Expense",75493,77892,78314,85594,88762,90539,4945,15046,"G"]
["Vegetation Contracted Tree Trimming",134186,135676,183346,136697,146287,150377,13680,16191,"I"]
["Locates & Ontario One",67353,78309,94292,116815,99237,116816,1,49463,"L"]
["General Supplies & Subcontracting",{"$f":"325400+208434-B18-B19-B20","v":256802},{"$f":"348148+173237-C18-C19-C20","v":229508},{"$f":"356371+220256-D18-D19-D20","v":220675},{"$f":"425741+158894-E18-E19-E20","v":245529},{"$f":"395431+168587-F18-F19-F20","v":229732},{"$f":"418936+173123-G18-G19-G20","v":234327},-11202,-22475,"F"]
["Education & Training",{"$f":"8708+6366","v":15074},{"$f":"3744+10995","v":14739},{"$f":"17701+6524","v":24225},{"$f":"27763+13834","v":41597},{"$f":"27500+11500","v":39000},{"$f":"28050+11730","v":39780},-1817,24706,"H"]
["Insurance",58330,72712,78307,61560,77280,78825,{"$f":"G23-E23","v":17265},{"$f":"G23-B23","v":20495},"F"]
["Property Taxes",62699,62586,62658,62239,63484,65389,{"$f":"G24-E24","v":3150},{"$f":"G24-B24","v":2690},"F"]
["Telephone Charges",48114,61340,62141,63631,65200,66504,{"$f":"G25-E25","v":2873},{"$f":"G25-B25","v":18390},"F"]
["Stores Materials & Vehicle Maintenance",{"$f":"1705202+163409+331621-B17","v":304513},{"$f":"1621519+200129+269658-C17","v":312276},{"$f":"1599221+155497+289053-D17","v":306548},{"$f":"1740402+212125+309265-E17","v":337426},{"$f":"1848378+190000+325605-F17","v":314954},{"$f":"2028182+193800+244015-G17","v":323493},{"$f":"G26-E26","v":-13933},{"$f":"G26-B26","v":18980},"F"]
["Other Expenses",95526,62084,78995,79104,82454,84149,{"$f":"G27-E27","v":5045},{"$f":"G27-B27","v":-11377},"F"]
["Sub-Total Operations & Maintenance",{"$f":"SUM(B17:B27)","v":3013809},{"$f":"SUM(C17:C27)","v":2886152},2926724,3154558,3255419,3392703,238145,378894]
["Billing & Community Relations"]
["Wages & Benefits",889036,861117,939334,847440,879208,922909,{"$f":"G30-E30","v":75469},{"$f":"G30-B30","v":33873},"A-E"]
["Settlement Service Interval/Generation",61812,61498,66501,62520,64000,75280,12760,13468,"G"]
["Bad Debt Expense",84335,86306,150594,61809,115000,117300,55491,32965,"M"]
["Billing & Office Supplies",{"$f":"49363+18269","v":67632},{"$f":"51382+20866","v":72248},{"$f":"63674+10113","v":73787},{"$f":"73257+6497","v":79754},{"$f":"74000+7000","v":81000},{"$f":"75480+7140","v":82620},2866,14988,"F"]
["ODS Annual Maintenance",32322,34785,35024,35567,36400,37856,2289,5534,"K"]
["Sync Operator/UCS Billing Analyst",{"$f":"34814+15679","v":50493},{"$f":"34965+15533","v":50498},{"$f":"35517+18054","v":53571},{"$f":"36405+17731","v":54136},{"$f":"37200+18900","v":56100},{"$f":"38688+19656","v":58344},4208,7851,"F"]
["Mobile Service Software (Mcare)",12583,13505,14118,14478,14490,15070,{"$f":"G36-E36","v":592},{"$f":"G36-B36","v":2487},"F"]
["Billing System Automation Platform",0,0,0,10250,15000,15600,{"$f":"G37-E37","v":5350},{"$f":"G37-B37","v":15600},"K"]
["Receivables Insurance",45900,48136,43721,46215,{"$f":"47477","v":47477},48427,{"$f":"G38-E38","v":2212},{"$f":"G38-B38","v":2527},"F"]
["Postage",134466,122473,139881,134725,139900,142698,{"$f":"G39-E39","v":7973},{"$f":"G39-B39","v":8232},"F"]
["Other Expenses",{"$f":"208845-45900","v":162945},{"$f":"193832-48136","v":145696},{"$f":"208079-43721","v":164358},{"$f":"209840-46215","v":163625},{"$f":"211497-47477","v":164020},{"$f":"215919-48427","v":167492},{"$f":"G40-E40","v":3867},{"$f":"G40-B40","v":4547},"F"]
["Sub-Total Billing & Community Relations",{"$f":"SUM(B30:B40)","v":1541524},{"$f":"SUM(C30:C40)","v":1496262},1680889,1510519,1612595,1683596,173077,142072]
["Administration"]
["Wages & Benefits",1069954,959243,843837,826638,950867,984019,{"$f":"G43-E43","v":157381},{"$f":"G43-B43","v":-85935},"A-E"]
["Outsourcing IT Labour to Expense",0,15274,20175,19394,19000,19500,106,19500,"J"]
["Document Storage Software",0,13800,{"$f":"13800+23633+17250","v":54683},{"$f":"3720+8306+6900+25237","v":44163},{"$f":"3720+6900+26589","v":37209},{"$f":"3720+6900+27289","v":37909},-6254,37909,"K"]
["CIS/Home Connect/Financials Maintenance",207753,199737,169431,223814,243976,256475,32661,48722,"K"]
["Financials Annual Upgrade Support",0,0,19200,19200,19200,19200,0,19200,"K"]
["Regulatory Expenses",91184,134529,60918,63752,91973,146402,82650,55218,"L"]
["Auditing & Legal",{"$f":"39690+10200","v":49890},{"$f":"34050+6585","v":40635},{"$f":"37500+31241","v":68741},{"$f":"36300+12468","v":48768},{"$f":"38500+15696","v":54196},{"$f":"39080+16010","v":55090},{"$f":"G49-E49","v":6322},{"$f":"G49-B49","v":5200},"F"]
["Outside Consulting Services",{"$f":"109100-B44","v":109100},{"$f":"124454-C44","v":109180},{"$f":"107965-D44","v":87790},{"$f":"117580-E44","v":98186},{"$f":"113350-F44","v":94350},{"$f":"115617-G44","v":96117},{"$f":"G50-E50","v":-2069},{"$f":"G50-B50","v":-12983},"F"]
["Conferences & Education",41310,43129,35722,38735,40250,41055,{"$f":"G51-E51","v":2320},{"$f":"G51-B51","v":-255},"F"]
["Board Director Fees Systems Corp.",45669,50096,46502,61767,60956,65890,{"$f":"G52-E52","v":4123},{"$f":"G52-B52","v":20221},"F"]
["Other Expenses",199807,245423,203380,206944,197545,201951,{"$f":"G53-E53","v":-4993},{"$f":"G53-B53","v":2144},"F"]
["Sub-Total Administration",{"$f":"SUM(B43:B53)","v":1814667},{"$f":"SUM(C43:C53)","v":1811046},1610379,1651361,1809522,1923608,272247,108941]
["Total",{"$f":"B54+B41+B28","v":6370000},{"$f":"C54+C41+C28","v":6193460},6217992,6316438,6677536,6999907,683469,629907]
[]
["Notes:"]
[]
["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":41,"n_cols":7,"rows_kept":41,"cut":false,"hidden":false,"merged":[[40,0,40,6],[24,0,24,6],[8,0,8,6],[9,0,9,6],[12,0,12,6],[16,0,16,6],[20,0,20,6]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:",21]
[]
[null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-K"]
["Employee Costs"]
[]
[null,{"$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"},{"$f":"TestYear & \" Test Year\"","v":"2017 Test Year"}]
["Number of Employees (FTEs including Part-Time)1"]
["Management (including executive)",14,13.4,12,11,12,13]
["Non-Management (union and non-union)",29,28.4,28,28.9,29,28]
["Total",{"$f":"SUM(B14:B15)","v":43},41.8,40,39.9,41,41]
["Total Salary and Wages including ovetime and incentive pay"]
["Management (including executive)",{"$f":"1342700+43204","v":1385904},{"$f":"1316713+3247","v":1319960},{"$f":"1271987+2641","v":1274628},{"$f":"1265718+5356","v":1271074},{"$f":"1382212+12366","v":1394578},{"$f":"1515487+12639","v":1528126}]
["Non-Management (union and non-union)",{"$f":"43852+1924361+73561","v":2041774},{"$f":"36439+1898298+77602","v":2012339},{"$f":"41037+1917946+87745","v":2046728},{"$f":"32114+1995670+75341","v":2103125},{"$f":"33845+2114094+80325","v":2228264},{"$f":"34526+2125590+83892","v":2244008}]
["Total",{"$f":"SUM(B18:B19)","v":3427678},3332299,3321356,3374199,3622842,3772134]
["Total Benefits (Current + Accrued) 2"]
["Management (including executive)",336525,318488,297639,294981,325997,360666]
["Non-Management (union and non-union)",{"$f":"3947+562627","v":566574},{"$f":"3615+562198-1950","v":563863},{"$f":"556826+4059-452","v":560433},{"$f":"3482+563314+2190","v":568986},{"$f":"3588+598395","v":601983},{"$f":"3660+606569","v":610229}]
["Total",{"$f":"SUM(B22:B23)","v":903099},882351,858072,863967,927980,970895]
["Total Compensation (Salary, Wages, & Benefits)"]
["Management (including executive)",{"$f":"B18+B22","v":1722429},1638448,1572267,1566055,1720575,1888792]
["Non-Management (union and non-union)",2608348,2576202,2607161,2672111,2830247,2854237]
["Total Compensation Before OPEB & Unusual Items",4330777,4214650,4179428,4238166,4550822,4743029]
["Retiree Benefits Premiums",135842,100791,105332,102368,108730,103766]
["Retiree Benefits Accrual",19816,19816,2390,-18026,-10567,0]
["Unusal Items (Severance/Vacation Accrual)",0,0,{"$f":"91790","v":91790},{"$f":"70222","v":70222},0,0]
["Total Compensation",{"$f":"SUM(B28:B31)","v":4486435},4335257,4378940,4392730,4648985,4846795]
["Capitalized Wages & Benefits",-428587,-448998,-441085,-477718,-498376,-518650]
["CDM Billings Wages & Benefits",-41302,-78214,-146022,-64186,-63081,-64664]
["Third Party Billings Wages & Benefits",-124661,-133075,-185960,-166335,-155030,-159132]
["Associate Billings Wages & Benefits",-37176,-75580,-85479,-86047,-53394,-54917]
["Total Compensation OM&A",{"$f":"SUM(B32:B36)","v":3854709},3599390,3520394,3598444,3879104,4049432]
[]
["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:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:",29]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
[null,"Appendix 2-KA"]
[null,"OPEBs (Other Post-Employment Benefits) Costs"]
[]
[null,"A","Please indicate if OPEBs were recovered on a cash or accrual accounting basis for each year since the distributor started to recover OPEBs in distribution rates from customers:",null,null,null,null,null,null,null,"Accrual"]
[]
[null,null,"Notes: "]
[null,null,"(Please add any information to explain the accounting basis used for OPEBs cost recovery in rate setting. If basis is other than Cash or Accrual, an explanation is required.)"]
[]
[null,null,"WHESC has requested OPEBs on a cash basis for the 2017 COS Rate Application."]
[]
[]
[]
[]
[]
[]
[null,"B","Please complete the following table:"]
[]
[null,null,"OPEBS",{"$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",null,null,155658,155658,155658,155658,103766,{"$f":"SUM(D28:J28)","v":726398}]
[null,null,"     Capital",null,null,null,null,null,null,null,{"$f":"SUM(D29:J29)","v":0}]
[null,null,"     Total",{"$f":"SUM(D28:D29)","v":0},{"$f":"SUM(E28:E29)","v":0},155658,155658,155658,155658,103766,726398]
[null,null,"Paid benefit amounts",null,null,100791,105332,102368,108730,103766,{"$f":"SUM(D31:J31)","v":520987}]
[null,null,"Net excess amount included in rates relative to amounts actually paid.",{"$f":"D30-D31","v":0},{"$f":"E30-E31","v":0},54867,50326,53290,46928,0,{"$f":"SUM(D32:J32)","v":205411}]
[]
[null,"C","Please describe what the distributor has done with the recoveries in excess of cash payments:"]
[]
[null,null,"Reinvested in Capital Asset Program."]

{"sheet":"App.2-L_OM&A_per_Cust_FTE","index":36,"n_rows":39,"n_cols":9,"rows_kept":39,"cut":false,"hidden":false,"merged":[[14,1,14,2],[15,1,15,2],[16,1,16,2],[8,1,8,8],[9,1,9,8],[23,1,23,2],[26,1,26,2],[27,1,27,2],[17,1,17,2],[18,1,18,2],[19,1,19,2],[20,1,20,2],[21,1,21,2],[22,1,22,2],[38,2,38,8],[35,2,35,8],[36,2,36,8],[37,2,37,8],[33,2,34,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:",15]
[]
[null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
[null,"Appendix 2-L"]
[null,"Recoverable OM&A Cost per Customer and per FTE 1"]
[]
[]
[null,null,null,{"$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"},{"$f":"TestYear & \" Test Year\"","v":"2017 Test Year"}]
[null,null,null,"Revised","Revised"]
[null,"Reporting Basis",null,"CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS"]
[null,"OM&A Costs"]
[null,"     O&M",null,3013809,2886152,2926724,3154558,3255419,3392703]
[null,"     Admin Expenses",null,3356191,3307308,3291268,3161880,3422117,3607204]
[null,"Total Recoverable OM&A from Appendix 2-JB 5",null,{"$f":"SUM(D17:D18)","v":6370000},6193460,6217992,6316438,6677536,6999907]
[null,"Number of Customers 2,4",null,22298,{"$f":"20266+1699+173+1","v":22139},{"$f":"20472+1743+165+1","v":22381},{"$f":"20636+1769+159","v":22564},{"$f":"20838+1776+154","v":22768},{"$f":"21042+1783+149","v":22974}]
[null,"Number of FTEs 3,4",null,43,41.8,40,39.9,41,41]
[null,"Customers/FTEs",null,{"$f":"IF(D21=0,\"\",D20/D21)","v":518.55813953488371},529.64114832535893,559.52499999999998,565.51378446115291,555.31707317073176,560.34146341463418]
[null,"OM&A cost per customer"]
[null,"     O&M per customer",null,{"$f":"IF(D20=0,\"\",D17/D20)","v":135.16050766884922},130.36505713898549,130.76824091863634,139.80491047686581,142.98221187631765,147.67576390702533]
[null,"     Admin per customer",null,{"$f":"IF(D20=0,\"\",D18/D20)","v":150.51533769844829},149.38831925561226,147.05634243331397,140.12940967913491,150.30380358397753,157.01244885522766]
[null,"     Total OM&A per customer",null,{"$f":"IF(D20=0,\"\",D19/D20)","v":285.67584536729754},279.75337639459775,277.82458335195031,279.93432015600069,293.28601546029518,304.68821276225299]
[null,"OM&A cost per FTE"]
[null,"     O&M per FTE",null,{"$f":"IF(D21=0,\"\",D17/D21)","v":70088.58139534884},69046.698564593302,73168.100000000006,79061.604010025068,79400.463414634141,82748.85365853658]
[null,"     Admin per FTE",null,{"$f":"IF(D21=0,\"\",D18/D21)","v":78050.953488372092},79122.200956937799,82281.7,79245.112781954886,83466.268292682929,87980.585365853665]
[null,"     Total OM&A per FTE",null,{"$f":"IF(D21=0,\"\",D19/D21)","v":148139.53488372092},148168.8995215311,155449.79999999999,158306.71679197997,162866.73170731709,170729.43902439025]
[]
[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":[[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],[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]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-L"]
["Recoverable OM&A Cost per Customer and per FTE 1"]
[]
[null,null,null,null,null,null,null,"5-year Distribution System Plan Period"]
[null,null,{"$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":53,"n_cols":11,"rows_kept":53,"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:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:",41]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-M"]
["Regulatory Cost Schedule"]
[]
[]
["Regulatory Cost Category",null,"USoA Account","USoA Account Balance","Ongoing or One-time Cost? 2",{"$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",{"$f":"TestYear & \" Test Year\"","v":"2017 Test Year"},"Annual % Change"]
["(A)",null,"(B)","(C )","(D)","(E)","(F)","(G)","(H) = [(G)-(F)]/(F)","(I)","(J) = [(I)-(G)]/(G)"]
[1,"OEB Annual Assessment",5655,null,"On-Going",55284,53962,56700,{"$f":"IF(G15=0,\"\",(H15-G15)/G15)","v":5.0739409213891258E-2},101892,{"$f":"IF(H15=0,\"\",(J15-H15)/H15)","v":0.79703703703703699}]
[2,"OEB Section 30 Costs (Applicant-originated)",null,null,null,null,null,null,{"$f":"IF(G16=0,\"\",(H16-G16)/G16)","v":""},null,{"$f":"IF(H16=0,\"\",(J16-H16)/H16)","v":""}]
[3,"OEB Section 30 Costs (OEB-initiated)",5655,null,"On-Going",2550,5146,5000,-2.8371550719005052E-2,3000,-0.4]
[4,"Expert Witness costs for regulatory matters",null,null,null,null,null,null,"",null,""]
[5,"Rate Application Public Notices",5655,null,"On-Going",2550,1894,2000,5.59662090813094E-2,1900,-0.05]
[6,"Other regulatory agency fees or assessments",5655,null,"On-Going",800,800,800,0,800,0]
[7,"ESA Public Safety Surveys",5655,null,"On-Going",0,0,0,"",4750,1]
[8,"Oeb Scorecard Survey Comparison",5655,null,"On-Going",0,500,500,0,500,0]
[9,"Consultants/Legal costs for regulatory matters IRM",5655,null,"On-Going",0,1450,0,-1,0,0]
[null,"Sub-Total Ongoing Costs",null,null,null,{"$f":"SUM(F15:F23)","v":61184},{"$f":"SUM(G15:G23)","v":63752},{"$f":"SUM(H15:H23)","v":65000},1.9575856443719411E-2,{"$f":"SUM(J15:J23)","v":112842},0.73603076923076927]
[10,"Consultants/Legal costs for regulatory matters COS",5655,null,"One-Time",69275,0,{"$f":"91973-65000","v":26973},1,73027,1.7074111148185223]
[11,"Operating expenses associated with staff resources allocated to regulatory matters",null,null,null,null,null,null,""]
[12,"Operating expenses associated with other resources allocated to regulatory matters 1",null,null,null,null,null,null,"",null,""]
[13,"Customer Engagement Costs",5655,null,"One-Time",0,0,0,"",12900,1]
[14,"Any other costs for regulatory matters (please define) - Hearing Costs COS Application",5655,null,"One-Time",7425,0,0,"",8000,1]
[15,"Intervenor costs",5655,null,"One-Time",43300,0,0,"",46900,1]
[null,"Sub-Total One Time Costs",null,null,null,{"$f":"SUM(F25:F30)","v":120000},{"$f":"SUM(G25:G30)","v":0},{"$f":"SUM(H25:H30)","v":26973},null,{"$f":"SUM(J25:J30)","v":140827}]
[null,"Sub-total - Ongoing Costs 3",null,{"$f":"SUMIF($E15:$E30,$E11,D15:D30)","v":0},null,{"$f":"F24","v":61184},null,null,"",{"$f":"J24","v":112842},""]
[null,"2013 Sub-total - One-time Costs 4 Four Year COS",null,{"$f":"SUMIF($E14:$E29,$E11,D14:D29)","v":0},null,{"$f":"F31/4","v":30000},null,null,{"$f":"IF(G33=0,\"\",(H33-G33)/G33)","v":""},null,{"$f":"IF(H33=0,\"\",(J33-H33)/H33)","v":""}]
[null,"2017 Sub-total - One-time Costs 4 Five Year COS",null,{"$f":"SUMIF($E15:$E30,$E12,D15:D30)","v":0},null,null,null,null,"",{"$f":"(H31+J31)/5","v":33560},""]
[16,"Total Regulatory Costs in Rates",null,{"$f":"D32+D34","v":0},null,{"$f":"SUM(F32:F34)","v":91184},null,null,"",{"$f":"J32+J34","v":146402},""]
[]
[]
["Please fill out the following table for all one-time costs related to this cost of service application to be amortized over the test year plus the IRM period."]
[]
[null,null,"Historical Year(s)",{"$f":"H13","v":"2016 Bridge Year"},{"$f":"J13","v":"2017 Test Year"}]
[4,"Expert Witness costs",null,26973,73027]
[5,"Legal costs",null,0,12900]
[6,"Consultants' costs",null,0,0]
[7,"Incremental operating expenses associated with staff resources allocated to this application.",null,0,0]
[8,"Incremental operating expenses associated with other resources allocated to this application. 1",null,0,8000]
[11,"Intervenor costs",null,0,46900]
[]
["Notes:"]
[]
["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":287,"n_cols":7,"rows_kept":287,"cut":false,"hidden":false,"merged":[[36,0,36,5],[38,0,38,1],[13,0,13,5],[8,0,8,5],[9,0,9,5],[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],[51,1,52,5],[55,0,55,5],[58,0,58,5],[61,0,61,5],[63,0,63,5],[38,2,40,2],[38,3,40,3],[38,4,39,4],[38,5,39,5],[39,0,40,0],[39,1,40,1],[93,0,93,5],[95,0,95,1],[95,2,97,2],[95,3,97,3],[95,4,96,4],[95,5,96,5],[96,0,97,0],[96,1,97,1],[64,0,64,5],[68,0,68,5],[70,0,70,1],[70,2,72,2],[70,3,72,3],[70,4,71,4],[70,5,71,5],[71,0,72,0],[71,1,72,1],[138,0,138,5],[140,0,140,1],[140,2,142,2],[140,3,142,3],[140,4,141,4],[140,5,141,5],[141,0,142,0],[141,1,142,1],[108,0,108,5],[109,0,109,5],[113,0,113,5],[115,0,115,1],[115,2,117,2],[115,3,117,3],[115,4,116,4],[115,5,116,5],[116,0,117,0],[116,1,117,1],[183,0,183,5],[185,0,185,1],[185,2,187,2],[185,3,187,3],[185,4,186,4],[185,5,186,5],[186,0,187,0],[186,1,187,1],[153,0,153,5],[154,0,154,5],[158,0,158,5],[160,0,160,1],[160,2,162,2],[160,3,162,3],[160,4,161,4],[160,5,161,5],[161,0,162,0],[161,1,162,1],[229,0,229,5],[231,0,231,1],[231,2,233,2],[231,3,233,3],[231,4,232,4],[231,5,232,5],[232,0,233,0],[232,1,233,1],[199,0,199,5],[200,0,200,5],[204,0,204,5],[206,0,206,1],[206,2,208,2],[206,3,208,3],[206,4,207,4],[206,5,207,5],[207,0,208,0],[207,1,208,1],[274,0,274,5],[276,0,276,1],[276,2,278,2],[276,3,278,3],[276,4,277,4],[276,5,277,5],[277,0,278,0],[277,1,278,1],[244,0,244,5],[245,0,245,5],[249,0,249,5],[251,0,251,1],[251,2,253,2],[251,3,253,3],[251,4,252,4],[251,5,252,5],[252,0,253,0],[252,1,253,1]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:","30-35"]
[]
[null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation 1"]
[]
[null,"Year:","2013 COS"]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["Systems Corp.","Energy Services","Street Lights Labor","Time Card",{"$f":"F19*1.07","v":5956.6900000000005},5567]
["Systems Corp.","Energy Services","Street Lights Burden","% Labor",{"$f":"F20*1.07","v":2856.9},2670]
["Systems Corp.","Energy Services","Stores Materials","Average Costing",{"$f":"F21*1.07","v":0},0]
["Systems Corp.","Energy Services","Material Burden","% Material Issue",{"$f":"F22*1.07","v":0},0]
["Systems Corp.","Energy Services","Truck Charges","Time Card",{"$f":"F23*1.07","v":0},0]
[null,null,"Total Street Light",null,{"$f":"SUM(E19:E23)","v":8813.59},{"$f":"SUM(F19:F23)","v":8237}]
[]
["Systems Corp.","Energy Services","Sentinel Lights Labor","Time Card",{"$f":"F26*1.07","v":3397.25},3175]
["Systems Corp.","Energy Services","Sentinel Lights Burden","% Labor",{"$f":"F27*1.07","v":1629.6100000000001},1523]
["Systems Corp.","Energy Services","Stores Materials","Average Costing",{"$f":"F28*1.07","v":2182.8000000000002},{"$f":"F29/0.25","v":2040}]
["Systems Corp.","Energy Services","Material Burden","% Material Issue",{"$f":"F29*1.07","v":545.70000000000005},510]
["Systems Corp.","Energy Services","Truck Charges","Time Card",{"$f":"F30*1.07","v":1501.21},1403]
[null,null,"Total Sentinel Lights",null,{"$f":"SUM(E26:E30)","v":9256.57},{"$f":"SUM(F26:F30)","v":8651}]
[null,null,"Total Energy Services",null,{"$f":"E24+E31","v":18070.16},{"$f":"F24+F31","v":16888}]
[]
["Systems Corp.","City of Welland","Rental of Space","Contractual",22679,22679]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["Systems Corp.","Holding Corp.","Administrative","%Wages & Benefits",17170,17170]
["Systems Corp. ","Energy Services","Administrative","%Wages & Benefits",7071,7071]
[]
[]
[]
[]
[]
[null,null,null,"Totals",{"$f":"SUM(E42:E48)","v":24241},{"$f":"SUM(F42:F48)","v":24241}]
[]
["Note: "]
[1,"This appendix must be completed in relation to each service provided or received for the Historical (actuals), Bridge and Test years. The required information includes:"]
[]
[]
["·         Type of Service:"]
["Services such as billing, accounting, payroll, etc.  The applicant must identify any costs related to the Board of Directors of the parent company that are allocated to the applicant."]
[]
["·         Pricing Methodology:"]
["Pricing Methodology includes approaches such as cost-base, market-base, tendering, etc.  The applicant must provide evidence demonstrating the pricing methodology used.  The applicant must also provide a description of why that pricing methodology was chosen, whether or not it is in conformity with ARC, and why it is appropriate."]
[]
["·         % Allocation:"]
["The applicant must provide the percentage of the costs allocated to the entity for the service being offered.  The Applicant must also provide a description of the allocator and why it is an appropriate allocator."]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation 1"]
[]
[null,"Year:","2013 Actual"]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["Systems Corp.","Energy Services","Street Lights Labor","Time Card",{"$f":"F74*1.07","v":27886.34},26062]
["Systems Corp.","Energy Services","Street Lights Burden","% Labor",{"$f":"F75*1.07","v":13944.240000000002},{"$f":"F74*0.5+1","v":13032}]
["Systems Corp.","Energy Services","Stores Materials","Average Costing",{"$f":"F76*1.07+1","v":17865.72},{"$f":"F77/0.25","v":16696}]
["Systems Corp.","Energy Services","Material Burden","% Material Issue",{"$f":"F77*1.07","v":4466.18},{"$f":"3455+719","v":4174}]
["Systems Corp.","Energy Services","Truck Charges","Time Card",{"$f":"F78*1.07","v":12026.800000000001},11240]
[null,null,"Total Street Light",null,{"$f":"SUM(E74:E78)","v":76189.279999999999},{"$f":"SUM(F74:F78)","v":71204}]
[]
["Systems Corp.","Energy Services","Sentinel Lights Labor","Time Card",{"$f":"F81*1.07","v":8732.27},8161]
["Systems Corp.","Energy Services","Sentinel Lights Burden","% Labor",{"$f":"F82*1.07","v":4366.1350000000002},{"$f":"F81*0.5","v":4080.5}]
["Systems Corp.","Energy Services","Stores Materials","Average Costing",{"$f":"F83*1.07","v":4185.84},{"$f":"F84/0.25","v":3912}]
["Systems Corp.","Energy Services","Material Burden","% Material Issue",{"$f":"F84*1.07","v":1046.46},978]
["Systems Corp.","Energy Services","Truck Charges","Time Card",{"$f":"F85*1.07","v":3875.5400000000004},3622]
[null,null,"Total Sentinel Lights",null,{"$f":"SUM(E81:E85)","v":22206.245000000003},{"$f":"SUM(F81:F85)","v":20753.5}]
[null,null,"Total Energy Services",null,{"$f":"E79+E86","v":98395.524999999994},{"$f":"F79+F86","v":91957.5}]
[]
["Systems Corp.","City of Welland","Rental of Space","Contractual",22617,22617]
[]
["Holding Corp.","System Corp.","Interest on S/T Loan","Prime Less 0.75%",6750,6750]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["Systems Corp.","Holding Corp.","Administrative","%Wages & Benefits",{"$f":"F99","v":21851},21851]
["Systems Corp. ","Energy Services","Administrative","%Wages & Benefits",{"$f":"F100","v":2393},2393]
[]
[]
[]
[]
[]
[null,null,null,"Totals",{"$f":"SUM(E99:E105)","v":24244},{"$f":"SUM(F99:F105)","v":24244}]
[]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation 1"]
[]
[null,"Year:","2014 Actual"]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["Systems Corp.","Energy Services","Street Lights Labor","Time Card",{"$f":"F119*1.07","v":32934.6},30780]
["Systems Corp.","Energy Services","Street Lights Burden","% Labor",{"$f":"F120*1.07","v":16468.370000000003},15391]
["Systems Corp.","Energy Services","Stores Materials","Average Costing",{"$f":"F121*1.07+5","v":12352.800000000001},{"$f":"F122/0.25","v":11540}]
["Systems Corp.","Energy Services","Material Burden","% Material Issue",{"$f":"F122*1.07","v":3086.9500000000003},{"$f":"2937-52","v":2885}]
["Systems Corp.","Energy Services","Truck Charges","Time Card",{"$f":"F123*1.07","v":13506.61},12623]
[null,null,"Total Street Light",null,{"$f":"SUM(E119:E123)","v":78349.33},{"$f":"SUM(F119:F123)","v":73219}]
[]
["Systems Corp.","Energy Services","Sentinel Lights Labor","Time Card",{"$f":"F126*1.07","v":10313.730000000001},9639]
["Systems Corp.","Energy Services","Sentinel Lights Burden","% Labor",{"$f":"F127*1.07","v":5156.33},4819]
["Systems Corp.","Energy Services","Stores Materials","Average Costing",{"$f":"F128*1.07","v":1361.0400000000002},{"$f":"F129/0.25","v":1272}]
["Systems Corp.","Energy Services","Material Burden","% Material Issue",{"$f":"F129*1.07","v":340.26000000000005},318]
["Systems Corp.","Energy Services","Truck Charges","Time Card",{"$f":"F130*1.07","v":3283.8300000000004},3069]
[null,null,"Total Sentinel Lights",null,{"$f":"SUM(E126:E130)","v":20455.190000000002},{"$f":"SUM(F126:F130)","v":19117}]
[null,null,"Total Energy Services",null,{"$f":"E124+E131","v":98804.52},{"$f":"F124+F131","v":92336}]
[]
["Systems Corp.","City of Welland","Rental of Space","Contractual",23180,23180]
[]
["Holding Corp.","System Corp.","Interest on S/T Loan","Prime Less 0.75%",8569,8569]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["Systems Corp.","Holding Corp.","Administrative","%Wages & Benefits",{"$f":"22398+199214","v":221612},{"$f":"E144","v":221612}]
["Holding Corp.","Systems","Administrative","%Wages & Benefits",-199214,{"$f":"E145","v":-199214}]
[null,null,null,"Net",{"$f":"SUM(E144:E145)","v":22398},{"$f":"SUM(F144:F145)","v":22398}]
[]
[]
["Systems Corp. ","Energy Services","Administrative","%Wages & Benefits",2452,2452]
[]
[null,null,null,"Totals",{"$f":"E149+E146","v":24850},{"$f":"F149+F146","v":24850}]
[]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation 1"]
[]
[null,"Year:","2015 Actual"]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["Systems Corp.","Energy Services","Street Lights Labor","Time Card",{"$f":"F164*1.07","v":36500.910000000003},34113]
["Systems Corp.","Energy Services","Street Lights Burden","% Labor",{"$f":"F165*1.07","v":18250.455000000002},{"$f":"F164*0.5","v":17056.5}]
["Systems Corp.","Energy Services","Stores Materials","Average Costing",{"$f":"6682.08+12843","v":19525.080000000002},{"$f":"6244+12843","v":19087}]
["Systems Corp.","Energy Services","Material Burden","% Material Issue",{"$f":"F167*1.07","v":1670.2700000000002},1561]
["Systems Corp.","Energy Services","Truck Charges","Time Card",{"$f":"F168*1.07","v":8351.35},7805]
[null,null,"Total Street Light",null,{"$f":"SUM(E164:E168)","v":84298.065000000017},{"$f":"SUM(F164:F168)","v":79622.5}]
[]
["Systems Corp.","Energy Services","Sentinel Lights Labor","Time Card",{"$f":"F171*1.07","v":5448.4400000000005},5092]
["Systems Corp.","Energy Services","Sentinel Lights Burden","% Labor",{"$f":"F172*1.07","v":2724.2200000000003},{"$f":"F171*0.5","v":2546}]
["Systems Corp.","Energy Services","Stores Materials","Average Costing",{"$f":"F173*1.07","v":971.56000000000006},{"$f":"F174/0.25","v":908}]
["Systems Corp.","Energy Services","Material Burden","% Material Issue",{"$f":"F174*1.07","v":242.89000000000001},227]
["Systems Corp.","Energy Services","Truck Charges","Time Card",{"$f":"F175*1.07","v":1213.3800000000001},1134]
[null,null,"Total Sentinel Lights",null,{"$f":"SUM(E171:E175)","v":10600.490000000002},{"$f":"SUM(F171:F175)","v":9907}]
[null,null,"Total Energy Services",null,{"$f":"E169+E176","v":94898.555000000022},{"$f":"F169+F176","v":89529.5}]
[]
["Systems Corp.","City of Welland","Rental of Space","Contractual",23644,23644]
[]
["Holding Corp.","System Corp.","Interest on S/T Loan","Prime Less 0.75%",15468,15468]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["Systems Corp.","Holding Corp.","Administrative","%Wages & Benefits",{"$f":"205219+24692","v":229911},{"$f":"E189","v":229911}]
["Holding Corp.","Systems Corp.","Administrative","%Wages & Benefits",-205219,-205219]
[null,null,null,"Net",{"$f":"SUM(E189:E190)","v":24692},{"$f":"SUM(F189:F190)","v":24692}]
[]
[]
["Systems Corp. ","Energy Services","Administrative","%Wages & Benefits",2547,2547]
[]
[null,null,null,"Totals",{"$f":"E194+E191","v":27239},{"$f":"F194+F191","v":27239}]
[]
[]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation 1"]
[]
[null,"Year:","2016 Bridge"]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["Systems Corp.","Energy Services","Street Lights Labor","Time Card",{"$f":"F210*1.07","v":17651.79},16497]
["Systems Corp.","Energy Services","Street Lights Burden","% Labor",{"$f":"F211*1.07","v":8539.67},7981]
["Systems Corp.","Energy Services","Stores Materials","Average Costing",{"$f":"F212*1.07","v":2140},{"$f":"F213/0.25","v":2000}]
["Systems Corp.","Energy Services","Material Burden","% Material Issue",{"$f":"F213*1.07","v":535},500]
["Systems Corp.","Energy Services","Truck Charges","Time Card",{"$f":"F214*1.07","v":3424},3200]
[null,null,"Total Street Light",null,{"$f":"SUM(E210:E214)","v":32290.46},{"$f":"SUM(F210:F214)","v":30178}]
[]
["Systems Corp.","Energy Services","Sentinel Lights Labor","Time Card",{"$f":"F217*1.07","v":3334.1200000000003},3116]
["Systems Corp.","Energy Services","Sentinel Lights Burden","% Labor",{"$f":"F218*1.07","v":1613.5600000000002},1508]
["Systems Corp.","Energy Services","Stores Materials","Average Costing",{"$f":"F219*1.07","v":2140},{"$f":"F220/0.25","v":2000}]
["Systems Corp.","Energy Services","Material Burden","% Material Issue",{"$f":"F220*1.07","v":535},500]
["Systems Corp.","Energy Services","Truck Charges","Time Card",{"$f":"F221*1.07","v":1284},1200]
[null,null,"Total Sentinel Lights",null,{"$f":"SUM(E217:E221)","v":8906.68},{"$f":"SUM(F217:F221)","v":8324}]
[null,null,"Total Energy Services",null,{"$f":"E215+E222","v":41197.14},{"$f":"F215+F222","v":38502}]
[]
["Systems Corp.","City of Welland","Rental of Space","Contractual",24117,24117]
[]
[]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["Systems Corp.","Holding Corp.","Administrative","%Wages & Benefits",21894,21894]
["Systems Corp. ","Energy Services","Administrative","%Wages & Benefits",2398,2398]
[]
[]
[]
[]
[]
[null,null,null,"Totals",{"$f":"SUM(E235:E241)","v":24292},{"$f":"SUM(F235:F241)","v":24292}]
[]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation 1"]
[]
[null,"Year:","2017 Test"]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["Systems Corp.","Energy Services","Street Lights Labor","Time Card",{"$f":"F255*1.07","v":17048.310000000001},15933]
["Systems Corp.","Energy Services","Street Lights Burden","% Labor",{"$f":"F256*1.07","v":8524.69},7967]
["Systems Corp.","Energy Services","Stores Materials","Average Costing",{"$f":"F257*1.07","v":2182.8000000000002},{"$f":"F258/0.25","v":2040}]
["Systems Corp.","Energy Services","Material Burden","% Material Issue",{"$f":"F258*1.07","v":545.70000000000005},510]
["Systems Corp.","Energy Services","Truck Charges","Time Card",{"$f":"F259*1.07","v":3424},3200]
[null,null,"Total Street Light",null,{"$f":"SUM(E255:E259)","v":31725.5},{"$f":"SUM(F255:F259)","v":29650}]
[]
["Systems Corp.","Energy Services","Sentinel Lights Labor","Time Card",{"$f":"F262*1.07","v":3190.7400000000002},2982]
["Systems Corp.","Energy Services","Sentinel Lights Burden","% Labor",{"$f":"F263*1.07","v":1595.3700000000001},1491]
["Systems Corp.","Energy Services","Stores Materials","Average Costing",{"$f":"F264*1.07","v":2182.8000000000002},{"$f":"F265/0.25","v":2040}]
["Systems Corp.","Energy Services","Material Burden","% Material Issue",{"$f":"F265*1.07","v":545.70000000000005},510]
["Systems Corp.","Energy Services","Truck Charges","Time Card",{"$f":"F266*1.07","v":1284},1200]
[null,null,"Total Sentinel Lights",null,{"$f":"SUM(E262:E266)","v":8798.61},{"$f":"SUM(F262:F266)","v":8223}]
[null,null,"Total Energy Services",null,{"$f":"E260+E267","v":40524.11},{"$f":"F260+F267","v":37873}]
[]
["Systems Corp.","City of Welland","Rental of Space","Contractual",24599,24599]
[]
[]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["Systems Corp.","Holding Corp.","Administrative","%Wages & Benefits",23924,23924]
["Systems Corp. ","Energy Services","Administrative","%Wages & Benefits",2620,2620]
[]
[]
[]
[]
[]
[null,null,null,"Totals",{"$f":"SUM(E280:E286)","v":26544},{"$f":"SUM(F280:F286)","v":26544}]

{"sheet":"App.2-OA Capital Structure","index":40,"n_rows":35,"n_cols":15,"rows_kept":35,"cut":false,"hidden":false,"merged":[[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],[9,2,9,14],[10,2,10,14],[16,0,17,0],[17,4,17,8],[14,7,14,9]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,5]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:",null,null,null,4]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,"2016-10-28"]
[]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[]
["This table must be completed for the last Board-approved year and the test year."]
[]
[null,null,null,null,null,null,"Year:","2017 Test Year"]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$31*E22","v":18766937.280000001},null,4.5400000000000003E-2,null,null,null,{"$f":"K22*I22","v":852018.95251200011}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":1340495.52},null,1.6500000000000001E-2,null,null,null,{"$f":"K23*I23","v":22118.176080000001}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":20107432.800000001},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":4.3473333333333336E-2},null,null,null,{"$f":"SUM(O22:O23)","v":874137.12859200011}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$31*E27","v":13404955.200000001},null,9.1899999999999996E-2,null,null,null,{"$f":"K27*I27","v":1231915.3828799999}]
[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":13404955.200000001},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":9.1899999999999996E-2},null,null,null,{"$f":"SUM(O27:O28)","v":1231915.3828799999}]
[]
[7,null,"Total",null,1,null,null,null,{"$f":"20107433+13404955","v":33512388},null,{"$f":"(K24*E24)+(K29*E29)","v":6.2844000000000011E-2},null,null,null,{"$f":"O24+O29-1","v":2106051.5114719998}]
[]
[]
["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":64,"n_cols":11,"rows_kept":64,"cut":false,"hidden":false,"merged":[[63,1,63,10],[61,1,61,10],[62,1,62,10],[9,0,9,10],[10,0,10,10],[12,0,12,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",5]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:",5]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year",2013,"Cost of Service"]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Long Term Note Payable","City of Welland","Affiliated","Fixed Rate","2005-10-16",null,13499953,4.0300000000000002E-2,{"$f":"H17*I17","v":544048.10590000008},"Actual Rate 6.25%"]
[2,"Long Term Loan","TD Securities","Third-Party","Fixed Rate","2009-02-06",null,3700000,2.87E-2,{"$f":"H18*I18","v":106190},"Swap-Fixed Rate"]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H18)","v":17199953},{"$f":"IF(H20=0,\"\",J20/H20)","v":3.7804644344086293E-2},{"$f":"SUM(J17:J18)","v":650238.10590000008}]
[]
[null,null,null,"Year",2013,"Actual"]
[]
["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,"Long Term Note Payable","City of Welland","Affiliated","Fixed Rate","2005-10-16",null,13499953,6.25E-2,{"$f":"H25*I25","v":843747.0625}]
[2,"Long Term Loan","TD Securities","Third-Party","Fixed Rate","2009-02-06",5,3700000,2.87E-2,{"$f":"H26*I26","v":106190}]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H25:H26)","v":17199953},{"$f":"IF(H28=0,\"\",J28/H28)","v":5.5229049899147981E-2},{"$f":"SUM(J25:J26)","v":949937.0625}]
[]
[null,null,null,"Year",2014,"Actual"]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Long Term Note Payable","City of Welland","Affiliated","Fixed Rate","2005-10-16",null,13499953,6.25E-2,{"$f":"H33*I33","v":843747.0625}]
[2,"Long Term Loan","TD Securities","Third-Party","Fixed Rate","2009-02-06",5,3700000,{"$f":"8849/3700000","v":2.3916216216216218E-3},{"$f":"H34*I34","v":8849},"End Date Feb 1/14"]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H33:H34)","v":17199953},{"$f":"IF(H36=0,\"\",J36/H36)","v":4.9569673969457939E-2},{"$f":"SUM(J33:J34)","v":852596.0625}]
[]
[null,null,null,"Year",2015,"Actual"]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Long Term Note Payable","City of Welland","Affiliated","Fixed Rate","2005-10-16",null,13499953,6.25E-2,{"$f":"H41*I41","v":843747.0625}]
[2]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H41:H42)","v":13499953},{"$f":"IF(H44=0,\"\",J44/H44)","v":6.25E-2},{"$f":"SUM(J41:J42)","v":843747.0625}]
[]
[null,null,null,"Year",2016,"Bridge Year"]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Long Term Note Payable","City of Welland","Affiliated","Fixed Rate","2005-10-16",null,13499953,6.25E-2,{"$f":"H49*I49","v":843747.0625}]
[2]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H49:H50)","v":13499953},{"$f":"IF(H52=0,\"\",J52/H52)","v":6.25E-2},{"$f":"SUM(J49:J50)","v":843747.0625}]
[]
[null,null,null,"Year",2017,"Test Year"]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Long Term Note Payable","City of Welland","Affiliated","Fixed Rate","2005-10-16",null,13499953,4.5400000000000003E-2,{"$f":"H57*I57","v":612897.86620000005}]
[2,null,null,null,null,null,null,null,null,{"$f":"H58*I58","v":0}]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H57:H58)","v":13499953},{"$f":"IF(H60=0,\"\",J60/H60)","v":4.5400000000000003E-2},{"$f":"SUM(J57:J58)","v":612897.86620000005}]
[]
[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":[[9,7,9,11],[12,0,12,6],[11,0,11,6],[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]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,"Exhibit:","Not Applicable "]
[null,null,null,null,null,"Tab:","to WHESC"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-Q"]
["Cost of Serving Embedded Distributor(s) "]
[]
["To be completed by Host Distributors ONLY"]
["(Not required if Host Distributor has an Embedded Distributor rate class, i.e. a separate row on Sheet 11 of the RRWF.)"]
[]
[]
["Proposed Rate Class for Billing Embedded Distributor(s)"]
[]
["Host's Distribution Facilities used by Embedded Distributor(s)"]
[]
["(1)","(2)","(3)","(4)","(5)","(6) = '(3) + (4)"]
["Asset Class","Total OM&A costs asociated with asset class ","Original cost of asset class ","Accumulated amortization of asset class","Annual amortization of asset class","Net Book Value of asset class"]
["Totals for Host Distributor:","($)","($)","($)","($)"]
["Distribution Stations",null,null,null,null,{"$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":[[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],[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],[8,0,8,7],[9,0,9,7],[10,0,10,7],[12,0,13,1],[12,2,12,6],[12,7,13,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:","Modified Version"]
[null,null,null,null,null,null,"Page:",10]
[]
[null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-R"]
["Loss Factors"]
[]
[]
[null,null,"Historical Years",null,null,null,null,"5-Year Average"]
[null,null,{"$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)",452079528,420625131,412297626,381389978,348146909,{"$f":"IF(SUM(C16:G16)=0,0,AVERAGE(C16:G16))","v":402907834.39999998}]
["A(2)","\"Wholesale\" kWh delivered to distributor (lower value)",{"$f":"450022451+40679","v":450063130},{"$f":"418862895+1641676+308173","v":420812744},{"$f":"410574594+3269905+729664","v":414574163},{"$f":"379778751+3514532+7397362","v":390690645},{"$f":"346916008+3358021+21669995","v":371944024},{"$f":"IF(SUM(C17:G17)=0,0,AVERAGE(C17:G17))","v":409616941.19999999}]
["B","Portion of \"Wholesale\" kWh delivered to distributor for its Large Use Customer(s)",60263463,48642229,43091136,16708020,0,{"$f":"IF(SUM(C18:G18)=0,0,AVERAGE(C18:G18))","v":33740969.600000001}]
["C","Net \"Wholesale\" kWh delivered to distributor  = A(2) - B",{"$f":"C17-C18","v":389799667},372170515,371483027,373982625,371944024,375875971.59999996]
["D","\"Retail\" kWh delivered by distributor",{"$f":"429972781+899359","v":430872140},{"$f":"405481205+903816","v":406385021},{"$f":"397115727+927579","v":398043306},{"$f":"377151289+746875","v":377898164},{"$f":"356091977+693995","v":356785972},{"$f":"IF(SUM(C20:G20)=0,0,AVERAGE(C20:G20))","v":393996920.60000002}]
["E","Portion of \"Retail\" kWh delivered by distributor to its Large Use Customer(s)",59993492,48424320,42898095,16633171,0,{"$f":"IF(SUM(C21:G21)=0,0,AVERAGE(C21:G21))","v":33589815.600000001}]
["F","Net \"Retail\" kWh delivered by distributor = D - E",{"$f":"C20-C21","v":370878648},357960701,355145211,361264993,356785972,360407105]
["G","Loss Factor in Distributor's system = C / F",{"$f":"IF(C22=0,\"\",C19/C22)","v":1.0510167384993272},1.0396965755187746,1.0460031995194214,1.0352030566105805,1.0424849999427668,1.042920537318486]
[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":1.0557463138225742},1.044375210108609,1.0507102139172588,1.0398614703653282,1.0471761824425092,1.0476136797364191]
[]
["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":[[8,0,8,7],[9,0,9,7],[29,0,32,7],[34,0,35,7],[54,2,55,7],[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],[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]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,"Exhibit:","Not Applicable"]
[null,null,null,null,null,null,"Tab:","to WHESC"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-S"]
["Stranded Meter Treatment"]
[]
["Year","Notes","Gross Asset Value","Accumulated Amortization","Contributed Capital (Net of Amortization)","Net Asset","Proceeds on Disposition","Residual Net Book Value"]
[null,null,"(A)","(B)","(C)","(D ) = (A) - (B) - (C)","(E)","(F) = (D) - (E)"]
[2006,null,null,null,null,{"$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":[[8,0,8,8],[9,0,9,8],[10,0,10,8],[14,0,16,2],[14,6,14,8],[15,6,15,8],[17,0,17,2],[17,6,17,8],[18,0,18,2],[18,6,18,8],[19,0,19,2],[19,6,19,8],[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],[23,0,23,2],[23,6,23,8],[24,0,24,2],[24,6,24,8],[25,0,25,2],[25,6,25,8],[26,0,26,2],[26,6,26,8],[27,0,27,2],[27,6,27,8],[28,0,28,2],[28,6,28,8],[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]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,"Tab:","Appendix 1-F"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:","2016-10-28"]
[]
["Appendix 2-Y"]
["Summary of Impacts to Revenue Requirement"]
["from Transition to MIFRS"]
[]
[]
[]
["Revenue Requirement Component",null,null,{"$f":"TestYear","v":2017},{"$f":"TestYear","v":2017},"Difference","Reasons why the revenue requirement "]
[null,null,null,"MIFRS","CGAAP 1",null,"component is different under MIFRS"]
[]
["Closing NBV 2016",null,null,29014773,{"$f":"D18+921-183+59324-24776+60000-30680","v":29079379},{"$f":"+D18-E18","v":-64606},"Pooling of Assets eliminated under IFRS"]
["Closing NBV 2017",null,null,29973839,{"$f":"D19+921-183+59324-24776+60000-30680+60000-34680","v":30063765},{"$f":"+D19-E19","v":-89926},"Pooling of Assets eliminated under IFRS"]
["Average NBV",null,null,{"$f":"(+D18+D19)/2","v":29494306},{"$f":"(+E18+E19)/2","v":29571572},{"$f":"+D20-E20","v":-77266}]
["Working Capital",null,null,0,0,{"$f":"+D21-E21","v":0},"No impacts on working capital"]
["Rate Base",null,null,{"$f":"SUM(D20:D21)","v":29494306},{"$f":"SUM(E20:E21)","v":29571572},{"$f":"+D22-E22","v":-77266}]
[null,null,null,null,null,{"$f":"+D23-E23","v":0}]
["Return on Rate Base",null,null,{"$f":"D22*0.0628","v":1852242.4167999998},{"$f":"E22*0.0628","v":1857094.7215999998},-4852.3048000000417,"WACC 2017 Test Year 6.28%"]
[null,null,null,null,null,0]
["OM&A",null,null,null,null,0]
["Depreciation",null,null,1429600,{"$f":"D27+(921/50)+(59324/15)+(60000/15)","v":1437573.3533333333},-7973.3533333332743,"Depreciation Expense on Pooled Assets Eliminated"]
["PILs or Income Taxes",null,null,null,null,0]
[null,null,null,null,null,0]
["Less: Revenue Offsets",null,null,29320,0,29320,"Early Retirement of Assets reducing Revenue Offsets"]
[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,{"$f":"SUM(D24:D34)","v":3311162.4167999998},{"$f":"SUM(E24:E34)","v":3294668.0749333333},{"$f":"SUM(F24:F34)","v":16494.341866666684}]
[]
["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"]

{"sheet":"App.2-YA_IFRS Transition Costs","index":47,"n_rows":34,"n_cols":14,"rows_kept":34,"cut":false,"hidden":false,"merged":[[16,0,16,2],[8,0,8,15],[9,0,9,15],[13,0,15,2],[13,13,15,13],[13,10,14,10],[13,11,15,11],[13,12,15,12],[11,0,11,13],[13,9,14,9],[28,0,28,2],[17,0,17,2],[18,0,18,2],[19,0,19,2],[20,0,20,2],[21,0,21,2],[22,0,22,2],[23,0,23,2],[24,0,24,2],[25,0,25,2],[26,0,26,2],[27,0,27,2],[31,1,31,13],[39,0,42,0],[39,1,42,3],[44,0,45,0],[44,1,45,3],[33,0,34,0],[36,0,37,0],[36,1,37,3],[33,1,33,13],[32,1,32,4],[32,5,32,6]]}
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0110"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",9]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:",13]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2016-10-28"]
["Appendix 2-YA"]
["One-Time Incremental IFRS Transition Costs"]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include one-time incremental IFRS transition costs that are currently included in Account 1508, Other Regulatory Assets, sub-account Deferred IFRS Transition Costs Account, or Account 1508, Other Regulatory Assets, sub-account IFRS Transition Costs Variance Account."]
[]
["Nature of One-Time Incremental IFRS Transition Costs 1",null,null,null,"Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Carrying Charges ","Forecasted Costs ","Forecasted Costs ","Carrying Charges January 1, 2016 to December 31,2016/April 30, 2017 (As appropriate)","Total Costs and Carrying Charges","Reasons why the costs recorded meet the criteria of one-time IFRS administrative incremental costs"]
[]
[null,null,null,null,2012,2013,2014,2015,"To December 31, 2015",2016,"2017 3"]
["Professional accounting fees",null,null,null,4265,null,null,7500,216,14250,null,172,{"$f":"SUM(E17:L17)+1","v":26404},"Accounting Fees Not Included in Rates"]
["Professional legal fees",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E18:L18)","v":0}]
["Salaries, wages and benefits of staff added to support the transition to IFRS",null,null,null,null,null,null,null,null,null,null,null,0]
["Associated staff training and development costs",null,null,null,null,null,null,null,null,null,null,null,0]
["Costs related to system upgrades, or replacements or changes where IFRS was the major reason for conversion",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
["Amounts, if any, included in previous Board approved rates (amounts should be negative) 2",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,null,null,null,null,null,null,null,0]
["Total",null,null,null,{"$f":"SUM(E17:E28)","v":4265},0,null,{"$f":"SUM(H17:H28)","v":7500},216,null,0,null,{"$f":"SUM(M17:M28)","v":26404}]
[]
["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."]

{"sheet":"Sheet1","index":48,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}