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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   ","London Hydro Inc.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"E.L.K. Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"Energy + Inc."]
[null,null,null,"Assigned EB Number","EB-2016-0091",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","Martin Benum",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   ","519-661-5800 X 5750",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   ","benumm@londonhydro.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",2013,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,"Hydro One Remote Communities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,"Hydro Ottawa Limited"]
["Identify the year the applicant adopted IFRS for financial reporting purposes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,"Innpower Corporation"]
[null,null,null,null,2015,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,"Kashechewan Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,"Kenora Hydro Electric Corporation Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,"Kingston Hydro Corporation"]
["Are you applying for cost recovery for the test and/or future year(s) for Green Energy initiatives?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,"Kitchener-Wilmot Hydro Inc."]
[null,null,null,null,"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 London Hydro Inc. an embedded distributor?"},null,null,null,"No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,44,"London Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,"Midland Power Utility Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,46,"Milton Hydro Distribution Inc."]
[null,"Notes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,"Newmarket-Tay Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,"Niagara Peninsula Energy Inc."]
[null,null,"Pale green cells represent input cells.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,49,"Niagara-on-the-Lake Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,"North Bay Hydro Distribution Limited"]
[null,null,"Pale blue cells represent drop-down lists.  The applicant should select the appropriate item from the drop-down list.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,51,"Northern Ontario Wires Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,"Oakville Hydro Electricity Distribution Inc."]
[null,null,"White cells contain fixed values, automatically generated values or formulae. ",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(LEN($G55)>1, (SUMPRODUCT(--($C$78:$C$1000=$C55),--($A$78:$A$1000=$D55), --($B$78:$B$1000=$B55&\"_TOTAL\"), $L$78:$L$1000)), \"\")","v":""},{"$f":"IF(LEN($G55)>1, (SUMPRODUCT(--($C$78:$C$1000=$C55),--($A$78:$A$1000=$D55), --($B$78:$B$1000=$B55&\"_TOTAL\"), $M$78:$M$1000)), \"\")","v":""},null,null,null,null,null,null,null,null,null,null,53,"Orangeville Hydro Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(LEN($G56)>1, (SUMPRODUCT(--($C$78:$C$1000=$C56),--($A$78:$A$1000=$D56), --($B$78:$B$1000=$B56&\"_TOTAL\"), $L$78:$L$1000)), \"\")","v":""},{"$f":"IF(LEN($G56)>1, (SUMPRODUCT(--($C$78:$C$1000=$C56),--($A$78:$A$1000=$D56), --($B$78:$B$1000=$B56&\"_TOTAL\"), $M$78:$M$1000)), \"\")","v":""},null,null,null,null,null,null,null,null,null,null,54,"Orillia Power Distribution Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,55,"Oshawa PUC Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,56,"Ottawa River Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,57,"Peterborough Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,58,"PowerStream Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,59,"PUC Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,60,"Renfrew Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,61,"Rideau St. Lawrence Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,62,"Sioux Lookout Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,63,"St. Thomas Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,64,"Thunder Bay Hydro Electricity Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,65,"Tillsonburg Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,66,"Toronto Hydro-Electric System Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,67,"Veridian Connections Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,68,"Wasaga Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,69,"Waterloo North Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,70,"Welland Hydro-Electric System Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,71,"Wellington North Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,72,"West Coast Huron Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,73,"Westario Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,74,"Whitby Hydro Electric Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,"Woodstock Hydro Services Inc."]

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

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

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

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[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,"Tab:",3]
[null,null,null,null,null,null,"Schedule:",17]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2016-08-26"]
[]
[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,"London Hydro Inc. is seeking the following approvals in this application:"]
[]
[null,1,null,null,null,"Approval to charge distribution rates effective May 1, 2017 to recover a service revenue requirement of $69,004,127 which includes a Revenue Deficiency of $3,471,451 as detailed in Exhibit 6. The schedule of proposed rates is set out in Exhibit 8."]
[]
[null,2,null,null,null,"Approval of the DSP as outlined in Exhibit 2, Appendix 2-6."]
[]
[null,3,null,null,null,"Approval to adjust the Retail Transmission Rates – Network and Connection as detailed in Exhibit 8."]
[]
[null,4,null,null,null,"Approval to continue to charge Wholesale Market and Rural Rate Protection Charges approved in the Board Decision and Order in the matter of London Hydro’s 2016 Distribution Rates (EB-2015-0087)"]
[]
[null,5,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 London Hydro’s 2016 Distribution Rates (EB-2015-0087)."]
[]
[null,6,null,null,null,"Approval of the proposed loss factors as detailed in Exhibit 8."]
[]
[null,7,null,null,null,"Approval of the rate riders for a one year disposition of the Group 1 and Group 2 and Other Deferral and Variance Accounts as detailed in Exhibit 9."]
[]
[null,8,null,null,null,"Approval of the rate riders for a one year disposition of the Lost Revenue Adjustment Mechanism Variance Account (\"LRAMVA\") and Lost Revenue Adjustment Mechanism (“LRAM”) for lost revenue. Previous LRAMVA and LRAM claims, up to an including December 31, 2012, have been claimed in previous applications. For additional information, please refer to Exhibit 4. "]
[]
[null,9,null,null,null,"Approval to dissolve the microFIT rate class and re-class microFIT customers to GS<50 kW rate class for application of monthly service charge as detailed in Exhibit 8"]
[]
[null,10,null,null,null,"Approval to classify FIT and other IESO contracted generators based on boilerplate capacity for application rate classification as detailed in Exhibit 8."]
[]
[null,11,null,null,null,"Approvals to classify net metered generators based on boilerplate capacity for application rate classification, and apply the Distribution Volumetric Rate on “Gross Absolute” as detailed in Exhibit 8"]
[]
[null,12,null,null,null,"Approval to change Street Lights and Sentinel Lights application of monthly Service Charge to read “per device” from “per connection” as detailed in Exhibit 8."]
[]
[null,13,null,null,null,"Approval to establish new specific service charge “Cellular Meter Read Charge” of $30.00 per month as detailed in Exhibit 8."]
[]
[null,14,null,null,null,"Approval to declare Standby Rates Final as detailed in Exhibit 8."]
[]
[null,15,null,null,null,"Approval to establish a new deferral accounts for Retiree Life Insurance"]
[]
[null,16,null,null,null,"Approval to establish a new deferral accounts for Pension & Other Post-Employment Benefits (“P&OPEB”)"]
[]
[null,17,null,null,null,"Approval to establish a new deferral accounts for Cap and Trade Deferral Account"]
[]
[null,18,null,null,null,"Approval to establish a new deferral accounts for Climate Change Action Plan Deferral Account. In addition the related expenditures are to be considered final and the accounting recognition of the investments included in fixed assets."]
[]
[null,19,null,null,null,"Approval to establish a new deferral accounts for Burden Reduction Bill Deferral Account"]

{"sheet":"App.2-AA_Capital Projects","index":5,"n_rows":116,"n_cols":8,"rows_kept":116,"cut":false,"hidden":false,"merged":[[11,0,11,7],[118,0,119,8],[9,0,9,7],[8,0,8,7],[114,0,114,7],[116,0,116,7],[115,0,115,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,"Schedule:",8]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2016-08-26"]
[]
["Appendix 2-AA"]
["Capital Projects Table"]
[]
[]
["Projects",{"$f":"C13-1","v":2012},{"$f":"D13-1","v":2013},{"$f":"E13-1","v":2014},{"$f":"BridgeYear - 1","v":2015},{"$f":"BridgeYear & \" Bridge Year\"","v":"2016 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2017 Test Year"}]
["Reporting Basis","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
["System Access"]
["  City Road Authority Relocates ",1446613.45,543034.18999999994,1542379.66,1968292.92,1640899.11,2241200]
["  Developer Expansions & Relocations  ",400272.1,531757.80000000005,254200.08,269751.52,335003.86,340900]
["  Residential Secondary Service Upgrade",305886.31,306803.31,307721.48,369830.56,392984.55,355000]
["  Single Family Residential Underground  ",1333826.3500000001,900487.1,1868778.34,1388375.72,1780852.55,1090200]
["  Multi-Family Residential Underground   ",393578.36,744736.06,616065.48,1400040.85,812312.37,783000]
["  Commercial Distribution Services",2457653.0900000003,2267497.63,2037915.09,2589328.92,2821849.65,1935900]
["  Metering and installations",680001.83,633936.72,680197.47,895391.41,1285228.31,663200]
["  Primary metering",56614.11,109785.05,112549.05,85368.18,128014.06,354000]
["  AMI Communications Renewal",0,0,0,0,872768.27,649000]
["  Wholesale metering upgrades",3219.52,0,0,0,0,0]
["Sub-Total",{"$f":"SUM(B16:B25)","v":7077665.1200000001},{"$f":"SUM(C16:C25)","v":6038037.8599999994},7419806.6499999985,8966380.0800000001,10069912.73,8412400]
["System Renewal"]
["  Substation installations/refurbishments",524.83000000000004,183850,-10000,0,0,0]
["  Battery bank replacements",15435.18,11427.13,11018.33,12064.73,13518.33,15000]
["  Switchgear modifications",32635.62,107589.47,81590.47,179346.39,38050.03,0]
["  Switch replacements",76361.81,976.07,56975.22,57918.04,61.14,0]
["  Voltage conversion",82302.990000000005,53577.98,89880,0,0,0]
["  Vault Renewal and RTU Standardization",0,23721.78,125.65,42598.17,32089.87,30000]
["  Silicone Injection of Underground Cable",792459.59,1856759.5,2332404.33,2529545.8199999998,2542760.41,2697900]
["  Conversions and Rebuilds with Silicone Injection",3051900.65,1821492.19,979680.25,709545.72,878875.63,75000]
["  Air Insulated Sectionalized Enclosures",492254.91,512103.45,341100.72,219587.96,258756.94,293000]
["  Replace leaking transformer   ",1115182.7200000002,1091723.5600000005,570359.50000000012,1492999.71,1161331.76,700000]
["  Rebuild or Convert Vault Areas",152397.47,264152.26,91029.32,170696.16,69352.08,144000]
["  Underground Conversions                ",85743.67,370752.81,329212.57,730342.45,860136.66,556000]
["  Miscellaneous Subdivision Projects     ",33610.06,20456.080000000002,22014.62,26321.57,41718.81,20000]
["  Transformer Returns",0,-444050.57999999996,-236087.38,-667306.37,-458744.02,-200000]
["  Conversions                   ",2628.17,1545.31,35414.620000000003,1549899.44,2154777.9900000002,815000]
["  Backup Supply & Civil Structure Installations",0,13447,663894.93000000005,992791.86,1741749.09,2550400]
["  Replacement of Network Vaults, Maintenance Holes and Transformers",839431.35,616922.81000000006,1324019.05,1537231.12,984175.32,1014100]
["  Replacement of Primary/Second Cable  ",484417.4,199081.56,384082.03,50059.25,148648.5,750000]
["  Maintenance Hole Cable Rebuilds & Fuse Installs",40343.660000000003,243550.19,142460.19,539.4,733566.46,300000]
["  Replacement of Fully Depreciated/Deteriorated Poles and Poles Susceptible to Fire",948910.9,509558.36,668104.82999999996,495464.97,476351.72,410000]
["  Arrestor/Insulator/Other      ",4948.8999999999996,80747.86,796857.57,950244.24,829142.74,580000]
["  Rebuild Fully Depreciated Overhead Areas    ",2514411.2599999998,814382.75,228609.76,316130.65000000002,430654.91,260000]
["  Overhead Voltage Conversions  ",101091.74,2515522.27,2837900.91,2388036.3199999998,2397179.31,3267100]
["Sub-Total",{"$f":"SUM(B28:B50)","v":10866992.880000001},10869289.809999999,11740647.49,13784057.600000003,15334153.680000002,14277500]
["System Service"]
["  Downtown network supply reinforcement",10360.870000000001,0,0,0,0,0]
["  Relay replacements",25277.88,32039.64,110032.8,63786.65,66474.350000000006,79600]
["  Other",0,7569.55,0,0,0,0]
["  Backup Supply and Fault Indicator Installations",109325.53,61637.88,52886.36,183252.68,55108.05,90000]
["  Reinforcements                ",456904.29,575177.34,344508.73,153938.79,1138.92,0]
["  Extensions & Installations    ",639989.23,447868.74,2182.35,0,0,0]
["  East End Network              ",425361.4,55299,0,0,0,0]
["  Maintenance Hole Cable Protection      ",0,0,0,387411.81,197679.98,0]
["  Reliability/Outage Mitigation ",450.29,127350.27,296880.15000000002,1655,0,0]
["  Recloser Installation         ",173245.29,183676.93,212822.47,186310.9,156325.1,195000]
["  Remote Terminal Unit Replacements ",46451.1,66788.67,199051.07,189866.51,140085.85999999999,130000]
["  Miscellaneous Automation              ",54793.32,41661.32,59431.41,0,18485.98,247900]
["  SCADA                         ",6475.84,26481.13,163357,81114.820000000007,74443.8,100000]
["  Power Quality                 ",0,0,34990.65,4008.66,75028.84,50000]
["Sub-Total",{"$f":"SUM(B53:B66)","v":1948635.04},1625550.4699999997,1476142.9899999998,1251345.8199999998,784770.88,892500]
["General Plant"]
["  Capital Contribution to Transformer Station",0,0,0,1616589.93,1826921.13,1882000]
["  Miscellaneous Automation              ",0,0,0,30190.85,0,0]
["  Miscellaneous Control Room General Plant",11458,0,33244.230000000003,3467.66,0,0]
["  Testing and validation equipment",0,0,44865.02,293279.99,40.119999999999997,0]
["  Small/Large Vehicles          ",1588517.05,1145378.77,671500.47,1033856.75,966856.18,849900]
["  Trailers                      ",55361.67,111227.63,0,14351,35147,51000]
["  Major Equipment               ",31525.9,53630,100000,147000,116778.03,195000]
["  Stores Equipment              ",119.28,5499,3348.27,65706.73,83680.47,40000]
["  Miscellaneous Operating Equipment                ",168717.61,130516.83,192160.7,146758.79999999999,229296.65,279100]
["  Office Furniture/Equipment    ",84535.679999999993,101295.9,121040.92,79805.08,264806.15999999997,196400]
["  Heating/Venting & A/C         ",39930.76,0,24452.52,73409.600000000006,130250.83,154000]
["  Paving                        ",440753.34,230555.34,140550.15,66750,-1228.83,343400]
["  Improvements/Renovations      ",247547.68,138559.91,896314.05,464798.46,1043204.44,360000]
["  Garage Fixtures               ",0,0,0,127519.9,32309.59,0]
["  Roofing                       ",10153.129999999999,0,0,0,0,0]
["  Yard Environmental Controls   ",0,0,0,0,0,0]
["  Standby Generator             ",293762.25,75648.67,0,10951.75,108209.63,52000]
["  Uninterrupted Power Supply & Battery Banks           ",21274.86,67403.08,110085.6,3228.75,0,0]
["  Computer Hardware and Software",1343575.03,1747355.87,1126198.51,1417956.17,780206.01,732900]
["  Customer Information System (CIS)",383120.68,874095.55,601952.4,406743.3,814091.76,300000]
["  CIS retailer requirements",767733.77,0,0,0,0,0]
["  CIS Customer Relations Management upgrade",0,726037.96,417043.96,0,0,0]
["  Cyber Security ",0,0,0,266759.62,155940.82999999999,50000]
["  System Foundations ",0,0,0,250242.29,21598.11,150000]
["  Customer Engagement - Residential",0,0,539464.86,648647.07999999996,866834.18,814200]
["  Customer Engagement - Commercial & Industrial ",0,0,0,8121.26,801225.6,400000]
["  CIS regulatory requirements",260601.67,266879.26,9016.8700000000008,304582.56,200881.65,250000]
["  Geographic Information System (GIS)",453661.92,0,0,158736.01999999999,17364.82,0]
["  Outage Management System (OMS)",707426.82,1194717.8799999999,514795.67,107613.75999999999,528241.18000000005,0]
["  Customer Engagement / Web Presentment & TOU",208782.38,1524585.28,45313.56,0,145444.26,0]
["  Meter data",1548040.58,4695.8999999999996,229752.8,314117.40000000002,188053.1,400000]
["  Mobile Workforce (MWFM)",0,518018.61,489532.77,781324.26,539483.51,300000]
["  Business intelligence",0,19249.14,1912.32,150813.70000000001,112410.12,250000]
["  Enterprise Resource Planning (ERP)",0,0,450607.29,748319.4,229907.56,850000]
["Sub-Total",{"$f":"SUM(B69:B102)","v":8666600.0599999987},8935350.5800000001,6763152.9400000004,9741642.0699999984,10237954.089999998,8899900]
["Other"]
["   Inventory Held for Capital Projects",-250719.37000000011,241807.47999999998,-450497.31999999983,757661.06,1040718.9199999995,0]
["   CGAAP to MIFRS Burden Adjustment ",-536620.19999999995,0,0,0,0,0]
["Sub-Total",{"$f":"SUM(B105:B106)","v":-787339.57000000007},{"$f":"SUM(C105:C106)","v":241807.47999999998},-450497.31999999983,757661.06,1040718.9199999995,0]
["Miscellaneous"]
["Total",{"$f":"SUMPRODUCT(--($A15:$A108=\"Sub-Total\"), B$15:B$108)+B108","v":27772553.529999997},27710036.199999999,26949252.75,34501086.630000003,37467510.300000004,32482300]
["Less Renewable Generation Facility Assets and Other Non-Rate-Regulated Utility Assets (input as negative)"]
["Total",{"$f":"B109+B110","v":27772553.529999997},27710036.199999999,26949252.75,34501086.630000003,37467510.300000004,32482300]
[]
["Notes:"]
[]
["1   Please provide a breakdown of the major components of each capital project undertaken in each year.  Please ensure that all projects below the materiality threshold are included in the miscellaneous line.  Add more projects as required."]
["2   The applicant should group projects appropriately and avoid presentations that result in classification of significant components of the capital budget in the miscellaneous category."]

{"sheet":"App.2-AB_Capital Expenditures","index":6,"n_rows":37,"n_cols":21,"rows_kept":37,"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],[25,0,25,20],[33,0,34,20],[36,0,37,20],[35,0,35,20],[28,0,28,20],[29,0,29,20],[30,0,31,20],[32,0,32,20],[26,0,26,7]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",null,9]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,"2016-08-26"]
[]
["Appendix 2-AB"]
["Table 2 - Capital Expenditure Summary from Chapter 5 Consolidated\nDistribution System Plan Filing Requirements"]
[]
["First year of Forecast Period:",{"$f":"TestYear","v":2017}]
["CATEGORY","Historical Period (previous plan1 & actual)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Forecast Period (planned)"]
[null,{"$f":"E14-1","v":2012},null,null,{"$f":"H14-1","v":2013},null,null,{"$f":"K14-1","v":2014},null,null,{"$f":"N14-1","v":2015},null,null,{"$f":"Q14-1","v":2016},null,null,{"$f":"B12","v":2017},{"$f":"Q14+1","v":2018},{"$f":"R14+1","v":2019},2020,2021]
[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",6623,7078,{"$f":"IF(ISERROR((C17-B17)/B17),\"--\",(C17-B17)/B17)","v":6.8699984901102226E-2},6111,6038,{"$f":"IF(ISERROR((F17-E17)/E17),\"--\",(F17-E17)/E17)","v":-1.1945671739486172E-2},6430,7420,{"$f":"IF(ISERROR((I17-H17)/H17),\"--\",(I17-H17)/H17)","v":0.15396578538102643},6105,8966,{"$f":"IF(ISERROR((L17-K17)/K17),\"--\",(L17-K17)/K17)","v":0.46863226863226864},7893,10070,{"$f":"IF(ISERROR((O17-N17)/N17),\"--\",(O17-N17)/N17)","v":0.27581401241606485},8412,7716,8220,8617,7080]
["System Renewal",11800,10867,{"$f":"IF(ISERROR((C18-B18)/B18),\"--\",(C18-B18)/B18)","v":-7.9067796610169494E-2},11673,10869,{"$f":"IF(ISERROR((F18-E18)/E18),\"--\",(F18-E18)/E18)","v":-6.8876895399640189E-2},12649,11741,{"$f":"IF(ISERROR((I18-H18)/H18),\"--\",(I18-H18)/H18)","v":-7.1784330777136529E-2},14535,13787,{"$f":"IF(ISERROR((L18-K18)/K18),\"--\",(L18-K18)/K18)","v":-5.146198830409357E-2},14849,15334,{"$f":"IF(ISERROR((O18-N18)/N18),\"--\",(O18-N18)/N18)","v":3.2662132130109774E-2},14278,16702,16757,16213,16384]
["System Service",1505,1949,0.29501661129568107,1774,1626,-8.3427282976324693E-2,1683,1476,-0.12299465240641712,1357,1249,-7.9587324981577001E-2,975,785,-0.19487179487179487,893,715,545,545,546]
["General Plant",8343,8667,3.8834951456310676E-2,8295,8935,7.715491259795057E-2,7643,6763,-0.11513803480308779,7921,9742,{"$f":"IF(ISERROR((L20-K20)/K20),\"--\",(L20-K20)/K20)","v":0.22989521525059967},10002,10238,2.3595280943811237E-2,8900,10584,7437,8518,9797]
["Other",0,-788,"--",0,242,"--",0,-451,"--",-1,757,{"$f":"IF(ISERROR((L21-K21)/K21),\"--\",(L21-K21)/K21)","v":-758},0,1040,"--",0,0,0,0,0]
["TOTAL EXPENDITURE",{"$f":"SUM(B17:B21)","v":28271},{"$f":"SUM(C17:C21)","v":27773},{"$f":"IF(ISERROR((C22-B22)/B22),\"--\",(C22-B22)/B22)","v":-1.7615224081213965E-2},{"$f":"SUM(E17:E21)","v":27853},{"$f":"SUM(F17:F21)","v":27710},-5.134096865687718E-3,{"$f":"SUM(H17:H21)","v":28405},{"$f":"SUM(I17:I21)","v":26949},-5.1258581235697938E-2,{"$f":"SUM(K17:K21)","v":29917},{"$f":"SUM(L17:L21)","v":34501},0.15322391951064612,{"$f":"SUM(N17:N21)","v":33719},{"$f":"SUM(O17:O21)","v":37467},0.11115394881224236,{"$f":"SUM(Q17:Q21)","v":32483},{"$f":"SUM(R17:R21)","v":35717},{"$f":"SUM(S17:S21)","v":32959},{"$f":"SUM(T17:T21)","v":33893},{"$f":"SUM(U17:U21)","v":33807}]
["System O&M",16193,14677,-9.3620700302599891E-2,16603.741520756292,15635.350542343083,-5.832366019445831E-2,"n/a",15877.570542450469,"--","n/a",17070.297070000001,"--",17562.603725347464,"n/a","--",18238.947042170657,18604,18976,19355,19742]
[]
["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 overall capital spending trend for the Forecast Period is expected to be stable, with only minor shifts between categories. System Access work (relocations to accommodate City road projects) is expected to decline as the City has forecasted much of their work related to the London Plan will be complete by 2020. System Renewal spending is expected to continue to increase as the infrastructure ages and more and more assets reach end of life (for example, investment in replacing or silicone cable injection of primary underground cable will increase by 20% to keep pace with the quantity of cables exceeding their expected useful life). System Service and General Plant spending will remain consistent. "]
[]
["Notes on year over year Plan vs. Actual variances for Total Expenditures"]
["Refer to Exhibit 2, Appendix 2-6 of DSP section 3.4 Capital Expenditure Summary (5.4.4) for Historical Variance Analysis by Year"]
[]
["Notes on Plan vs. Actual variance trends for individual expenditure categories"]
["Refer to Exhibit 2, Appendix 2-6 of DSP section 3.4 Capital Expenditure Summary (5.4.4) for Historical Variance Analysis by Year"]

{"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-2016-0091"}]
[null,"Exhibit:",1]
[null,"Tab:",4]
[null,"Schedule:",1]
[null,"Page:"]
[]
[null,"Date:","2016-08-26"]
[]
["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."]
["Continuous Website Enhancements","Through emails, phone calls and surveys customers expressed the need for website enhancements to enable them to find the information they needed at any time 24/7 through our website","London Hydro developed and continues to develop online services that allow customers to manage their account and energy usage whenever  and wherever they have access to email 24/7"]
["Development of New Technology and Apps (Commercial and Industrial Customers)","The need to have tools available to help them understand and manage their electricity usage in real time, not waiting until after their received their bills","In collaboration with commmercial and industrial customers, two Apps were developed, the first Event Assist to help manage energy usage and cost by using historical data to forecast energy costs for previous events such as concerts, sports events etc.  The second App for commercial allow customers to access their energy data in close to real time and assess the need to make immediate changes to their processes to reduce their usage and costs during peak periods."]
["Property Management Portal","Property managers requested an online tool to help them manage the rental activity in their properties to ensure billing was accurate and correct for each tenant","A password secured property management tool was designed to allow rental property owners to manage their move in/ move outs online, to also assign delegates to have access to specific properties or account information (bulding superintendents  etc)This also reduced the call time in the call centre in trying to determine timelines for bills, between tenants and reduced landlord -tenant disputes"]
["MyLondonHydro","Through survey and emails and phone calls, customers emphasized the need for more online - self-service functions","MyLondonHydro was designed to provide customers with online services that allowed them to understand and monitor their energy usage.  Customers can view their usage hourly, daily, weekly or monthly and also view or print their bills."]
["Online Payment Notification/Arrangements","Through calls to our call centre - customers requesting the ability to notify us of a payment through our website","Customers may report a payment or make payment arrangements online to avoid collection activity on their account"]
["Outage Notification","Through surveys and phone calls customer requested notifications on outages - concerns about children going home after school if there is an outage affecting their home - also for elderly parents - notice will help them make arrangements for caregiver if necessary","A notification system was built that includes a outage map on the homepage of the website that shows the areas that are affected by an outage.  Through  the phone number registered with their account customers will receive a message telling them about the outage affecting their property and where possible the estimated restoration time. Customers may also register their preferred method of communcation, cell phone, email or text  through MyLondonHydro."]
["Customer Satisfaction Surveys","Annual customer satisfaction surveys are conducted that will identify areas that customers feel London Hydro is performing well and will also identify problem areas or areas that could be improved","London Hydro closely monitors the results of the surveys and takes immediate action to correct any problem areas and with areas of improvement we investigate and implement solutions to resolve the issues.  We also use the survey to determine the customers desire for new ideas and technology that will improve their service experience with us."]
["Participation in Home Shows","As part of our outreach programs to customers we go out into the community to meet with customers that may not call into the call centre or have an opportunity to review new services","The Home Shows allow us the opportunity to meet face to face with our customers, introduce them to Energy Conservation Programs that will help them reduce their energy consumption, learn about online services that will help them manage their bills, understand of Capital Project and how they impact their neighbourhood and the benefits to the distribution system, customers may also register for programs or services right at the events."]
["Exhibits and presentations at community events","Customers request London Hydro's presence at some events and others we attend as outreach opportunities ","These events allow us to help provide more education on the electricity system, rates, energy usage and conservation as well as career opportunities"]
["Electricity School Education Program","School boards expressed the need for children to understand electricity from generation to end use (1996)","In collaboration with the Thames Valley District School Board , London Hydro developed the Power of Electicity program that is taught in grades 5 and 6"]
["Energy Conservation Program","To teach school children about energy conservation - become ambassadors in their homes to promote conservation","London Hydro in collaborations with the teachers developed - an energy conservation program as a companion program to the Power of Electricity Program"]
["Electricity School Safety Program","Requested by the School Boards and Community Groups","The safety program teaches children and members of the public of the dangers of electricity, how to use electricity safely and when they should contact London Hydro for help"]
["Community Support - LEAP financial support increase","The popularity of the LEAP program showed the need for additional financial support for local families","London Hydro strengthened its commitment to the Housing Stability Bank by increasing its funding by 33% from $150,000 to $200,000 per year in 2015 to provide assistance to additional customers. "]
["London Children's Museum World of Difference Exhibit","Through survey, customers showed interest in public education programs regarding electrical safety and energy conservation","Working with the Ontario Science Centre, London Hydro has developed a 3 phase exhibit at the London Children's Museum. Two of three phases have already been launched, with the third scheduled for opening in 2016. The You'll Make a World of Difference exhibit teaches visitors how much energy can be saved by using energy efficient devices,  the flow of electricity through circuits, and the importance of energy conservation. "]
["Environmental Awareness - Sustainability Program & Report to Londoners","Survey results show it is important to customers that London Hydro be conscious of our impact to the environment and our community","To educate customers on the steps taken to reduce its ecological footprint, London Hydro released the 2014 Sustainability Report and is activiely running various sustainability program internally. London Hydro has also participated in the Global Reporting Inititive for the past two years. "]
["Paperless Billing","Through survey, phone calls and emails, customers have shown great interest in registering for paperless billing and simplify their billing experience","Paperless billing is available to all customers. Customers are required to register for an online MyLondonHydro account and paperless billing to receive emails when their bill is ready. These emails have a short breakdown of the amount owning and date required. This allows customers to conveniently pay their bill, or if they require further details, they are able to log into their online account and download their complete monthly bill. Customers are also able to register their Aeroplan numbers and recieve Aeroplan rewards for each bill their receive electronically. "]
["Customer Loyalty Incentive Program","Customers showed interest in London Hydro offering a customer loyalty program where they are rewarded for utilizing various online features","London Hydro developed an innovative customer loyalty rewards program by offering Aeroplan Rewards to customers who register for paperless billing. This program has increased registrations for both online accounts and paperless billing. This allows London Hydro to save paper reduce the carbon footprint and reduce the operating costs.The program has already paid for itself and these results would translate to a cumulative net savings of over $80,000 by the end of 2017."]
["Billing Inserts","Through calls to our call centre and emails, customers are eager to be provided with information and details regarding new developments of programs and offerings from London Hydro. IESO and the OEB. Additionally, customers would like to be informed of any other changes that may affect their energy usage or billing","Billing inserts are continuously created and delivered along with bills to share important information with customers. Inserts are also available online through the London Hydro website and are located at the reception area for customers to take with them after visiting the office. Currently, billing inserts are delivered to over 153,000 customers. "]
["Radio Advertisements","Customers have showen through survey and emails that they are interested in getting information about various programs that are offered","Radio advertisements are aired in monthly cycles on various stations throughout London. These advertisements communicate to customers current programs, such as outage notifications and paperless billing. "]
["Media Interviews","Through survey and calls to the contact centre, customers want information about current events affecting their energy usage and billing","Media interviews are done with local media are ae arranged through the Corporate Communications Department. These interviews are typically held with London Hydro's CEO, Vinay Sharma, or the Director of Public Relations and Corporate Communication, Nancy Hutton. Topics that are covered are relevant to any current topics, issues or campaigns. "]
["Support of Salvation Army Christmas Hamper Program","There is a recognized need in the community for families struggling during the holiday season ","London Hydro employees rasie money through raffles and other fundraising initiatives during the holiday season to purchase toys for the Chirstmas Hamper Program. Employees also bring in additional toys to add to the collection that is donated to the program each year. This fundraising initiative is fully funded by London Hydro employees. Additionally, London Hydro staff members volunteer at the event and help package and hand out the hampers."]
["Support of the London Food Bank Christmas Food Drive","Customer and community feedback has shown the importance of London Hydro's participation with the local food bank","Annually, London Hydro employees collect funds to purchase goods to donate to the London Food Bank to help families in need during the holiday season. Employees are also encouraged to bring in additional food donations. London Hydro donates an additional $5,000 to the Food Bank for the purchase of perishable items that are required. London Hydro and its employees also donate their time and the use of a truck in the annual Santa Claus Parade to collect food donations along the parade route. "]
["Employee volunteering for community events","Through customer comments there is a belief it is important that London Hydro is committed to our community","London Hydro employees volunteer their time for various community events including the annual Salvation Army Chirstmas Hamper Program and with the London Food Bank. Employees also volunteer for an annual Earth Day cleanup and other events throughout the year. "]
["Employee fundraising for charities","Customer comments show that they support London Hydro's employees donation initiatives","In 2015, London Hydro employees dontated over $28,000 through the Employee Community Charity Organization to over 35 charities, many of which are local. This program alows employees to donate to a registered charity of their choice through payroll deductions. "]
["Interval Data Centre","Commercial customers requested easier access to their usage information","London Hydro worked with local commerial customers and held a focus group to find out what information they are interested in having access to. Use cases were developed to showcase how various commercial customers are able to use IDC to their benefit. "]
[]
[]
[]
[]
[]
[]
[]
["Note:  Use \"ALT-ENTER\" to go to the next line within a cell"]

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["General Instructions to MIFRS Appendices"]
["Types of Schedules to File"]
[]
["The purpose of this tab is to provide general instructions.  The specific instructions to each appendix are listed in footnotes of each appendix."]
[]
["The typical applicant is expected to have made capitalization and depreciation policy changes under CGAAP as permitted by the Board on January 1, 2012 or mandated by the Board by January 1, 2013, and adopted IFRS for reporting purposes on January 1, 2015 (transition date January 1, 2014).  Some distributors filing for 2017 rates have rebased with these accounting changes reflected in a prior rebasing application.  If that is the case, information relating to pre-accounting policy changes is not generally required.  The information to be provided by applicants will depend on when the accounting policy changes were made and when they last rebased.  In general, applicants should provide the following information in the appendices: "]
[]
[]
[null,null,null,null,"Reflecting Accounting Policy Changes in Current Application",null,"Reflected Accounting Policy Changes in Prior Application3"]
[null,null,null,null,"Accounting Policy Changes in 2012 and Adopted IFRS in 2015","Accounting Policy Changes in 2013 and Adopted IFRS in 2015","Adopted IFRS in 2015"]
["Information to be filed in 2017 CoS Application",2017,"Test",null,"MIFRS","MIFRS","MIFRS"]
[null,2016,"Bridge",null,"MIFRS","MIFRS","MIFRS"]
[null,2015,"Historical",null,"MIFRS","MIFRS","MIFRS"]
[null,2014,"Historical",null," MIFRS and Revised CGAAP1"," MIFRS and Revised CGAAP1"," MIFRS and Revised CGAAP1"]
[null,2013,"Historical",null,"Revised CGAAP","CGAAP and Revised CGAAP2","Rebased under Revised CGAAP"]
[null,2012,"Historical",null,"CGAAP and Revised CGAAP2","CGAAP","Rebased under Revised CGAAP"]
[null,"Prior","Historicals",null,"Rebased under CGAAP","Rebased under CGAAP","N/A"]
[]
["1)  For the transition year (2014), the applicant may file two appendices, one under Revised CGAAP and one under MIFRS, depending on the materiality of impacts.  See the specific instructions under each appendix below for further details."]
["2) For applicants that are reflecting accounting policy changes for the first time in a rebasing application, the applicant must file two appendices in the year that the applicant implemented changes to its capitalization and depreciation policies (2012 or 2013), one before and one after the policy changes."]
["3) Applicants should provide CGGAP and Revised CGAAP schedules (i.e. as indicated in the first two columns of the above table) to support balances in Account 1576 if the account has yet to be disposed of."]
[]
["Appendix 2-BA - Fixed Asset Schedule "]
[]
["Applicants are to provide Appendix 2-BA in accordance with the years and corresponding accounting standards noted in the above table to provide a year over year continuity in fixed assets."]
["For the transition year (2014), the applicant should file two appendices, one under Revised CGAAP and one under MIFRS if the change between Revised CGAAP and MIFRS is material.  If the change from the accounting standards is not material, the applicant may choose to only provide one appendix under MIFRS.  However, the applicant must also indicate the fixed asset net book value balance under Revised CGAAP, the total dollar value of the change and explain why it is not material."]
[]
[]
[]
["Regulatory Gross Assets of Property, Plant and Equipment"]
[]
["For an applicant that adopted IFRS on January 1, 2015 for financial reporting purposes, the applicant must establish the continuity of historic cost by using the December 31, 2013 regulatory gross assets of property, plant and equipment as the opening January 1, 2014 regulatory gross assets.  The applicant must provide schedules (including Appendix 2-BA, Fixed Asset Continuity Schedule) which must identify the following details to substantiate the continuity of historic cost for regulatory purposes: "]
[]
[]
["·         December 31, 2013 regulatory gross assets of property, plant and equipment, by asset class; and"]
["·         January 1, 2014 regulatory gross assets of property, plant and equipment, by asset class."]
[]
["Accumulated Depreciation"]
[]
["For an applicant that adopted IFRS on January 1, 2015 for financial reporting purposes, the applicant must establish the continuity of historic cost by using the December 31, 2013 regulatory accumulated depreciation as the opening January 1, 2014 regulatory accumulated depreciation.  The applicant must provide schedules (including Appendix 2-BA, Fixed Asset Continuity Schedule) which must identify the following details to substantiate the continuity of historic cost for regulatory purposes: "]
[]
[]
["·         December 31, 2013 regulatory accumulated depreciation, by asset class; and"]
["·         January 1, 2014 regulatory accumulated depreciation, by asset class."]
[]
["Appendix 2-Cx - Depreciation and Amortization "]
[]
["Applicants are to provide Appendix 2-Cx in accordance with the years and corresponding accounting standards listed in the above table.  "]
["·       ","If an applicant is reflecting changes to its depreciation policies for the first time in a rebasing application, the applicant should complete Appendix 2-CA to 2-CG (changes made in 2012) or Appendix 2-CA to 2-CF (changes made in 2013).   In this set of appendices, the applicant will need to indicate the year it made the accounting policy changes.  The applicant must provide data starting from the year it made changes to its capitalization and depreciation policies."]
[]
[]
[null,"*Depreciation accounting policy changes were mandated by the Board by January 1, 2013. In general, no further changes to an applicant's depreciation policy (i.e.  assets' service lives) are expected after the Board mandated changes by January 1, 2013.  The set of Appendix 2-CA to 2-CG assumes this to be the case.  If the applicant has made any changes to its depreciation policy subsequent to the Board mandated changes,  applicants must identify the change, explain the nature of the change, the reason for the change, quantify the impact of the change, and quantify the depreciation expense before and after the change."]
["·       "," If an applicant changed depreciation policies and reflected these changes in a prior rebasing application, the applicant should complete Appendix 2-CH. The applicant must provide data starting from the earlier of 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
["Appendix 2-E - Account 1575, IFRS-CGAAP Transitional PP&E Amounts (2-EA), Account 1576, Accounting Changes Under CGAAP (2-EB, 2-EC)"]
[]
["1) For an applicant that has a balance in Account 1576 to dispose:"]
["·       ","If an applicant changed capitalization and depreciation policies effective January 1, 2012, the applicant must complete Appendix 2-EB "]
["·       ","If an applicant changed capitalization and depreciation policies effective January 1, 2013, the applicant must complete Appendix 2-EC"]
[]
["2) For an applicant that has a balance in Account 1575 to dispose:"]
["·       ","The applicant must complete 2-EA"]
[" If the applicant did not make any further PP&E accounting policy changes beyond the capitalization and depreciation policy changes as mandated by the Board by January 1, 2013 (i.e. no further changes made on transition to IFRS), the applicant must indicate this and does not need to complete Appendix 2-EA."]
[]
[]
[]
[]
["Please refer to section 2.12.4 and 2.12.5 of the Filing Requirements for further details."]
[]
["Appendix 2-Y - Summary of Impacts to Revenue Requirement from Transition to MIFRS"]
[]
["An applicant must provide a summary of the dollar impacts of MIFRS to each component of the revenue requirement (e.g. rate base, operating costs, etc.), including the overall impact on the proposed revenue requirement.  Accordingly,  the applicant must identify financial differences and resulting revenue requirement impacts arising from the adoption of  MIFRS as compared to CGAAP.  If the applicant is reflecting the changes in capitalization and depreciation policies for the first time in a rebasing application, then a comparison between MIFRS and CGAAP before the change in accounting policies should be completed.  If the applicant changed capitalization and depreciation policies and  reflected these changes in a prior rebasing application, then a comparison between MIFRS and CGAAP after the change in accounting policies should be completed.  "]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"2016-08-26","Date:","2016-08-26"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,null,"Year ",2013]
[]
[null,null,null,"Cost",null,null,null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Transfers from Reg Deferrals","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Transfers from Reg Deferrals","Additions","Disposals 6","Closing Balance","Net Book Value"]
["CEC",1610,"Intangible Wholesale Meters",1293406.49,null,0,0,{"$f":"D17+F17+G17","v":1293406.49},null,-164817.15,null,-43095.89,0,{"$f":"J17+L17+M17","v":-207913.03999999998},{"$f":"H17+N17","v":1085493.45}]
[12,1611,"Computer Software (Formally known as Account 1925)",25594825.699999999,null,4770970.58,-2124421.36,{"$f":"D18+F18+G18","v":28241374.920000002},null,-11306524.959999999,null,-4867906.6399999997,2124421.36,{"$f":"J18+L18+M18","v":-14050010.239999998},{"$f":"H18+N18","v":14191364.680000003}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",364044.5,null,2188.85,0,{"$f":"D19+F19+G19","v":366233.35},null,-164137.41,null,-16759.32,0,{"$f":"J19+L19+M19","v":-180896.73},{"$f":"H19+N19","v":185336.61999999997}]
["n/a",1805,"Land",385689.89,null,0,0,{"$f":"D20+F20+G20","v":385689.89},null,0,null,0,0,{"$f":"J20+L20+M20","v":0},{"$f":"H20+N20","v":385689.89}]
[47,1808,"Buildings",1128335.98,null,0,0,{"$f":"D21+F21+G21","v":1128335.98},null,-702365.19,null,-11093.3,0,-713458.49,414877.49]
["n/a",1810,"Leasehold Improvements",0,null,0,0,0,null,0,null,0,0,0,0]
["n/a",1815,"Transformer Station Equipment >50 kV",0,null,0,0,0,null,0,null,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",15737887.950000001,null,127415.46,-34820.07,15830483.340000002,null,-6300333.71,null,-279177.08,34820.07,-6544690.7199999997,9285792.620000001]
["n/a",1825,"Storage Battery Equipment",0,null,0,0,0,null,0,null,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",38369731.390000001,null,1368435.43,0,39738166.82,null,-18561593.109999999,null,-571116.91,0,-19132710.02,20605456.800000001]
[47,1835,"Overhead Conductors & Devices",53161202.450000003,null,1975643.24,0,55136845.690000005,null,-21596620.77,null,-790092.38,0,-22386713.149999999,32750132.540000007]
[47,1840,"Underground Conduit",33594419.189999998,null,2158405.42,-54461.42,35698363.189999998,null,-9032303.6600000001,null,-505991.72000000003,54461.42,-9483833.9600000009,26214529.229999997]
[47,1845,"Underground Conductors & Devices",110187257.50000001,null,3367052.5,-11978154.539999999,101576155.46000001,null,-62817472.07,null,-3895647.7099999995,11978154.539999999,-54734965.240000002,46841190.220000006]
[47,1850,"Line Transformers",75704253.75,null,3928408.51,0,79632662.260000005,null,-29214448.93,null,-1768803.3900000001,3578.2699999999995,-30979674.050000001,48652988.210000008]
[47,1855,"Services (Overhead & Underground)",22721711.98,null,1999222.2400000002,0,24720934.219999999,null,-7563949.9300000006,null,-485325.25,0,-8049275.1800000006,16671659.039999999]
[8,1860,"Meters",24670246.359999999,null,832302.8,-421068.01,25081481.149999999,null,-6991957.9900000002,null,-1397373.9599999997,402821.53,-7986510.419999999,17094970.73]
["n/a",1905,"Land",0,null,0,0,0,null,0,null,0,0,0,0]
[1,1908,"Buildings & Fixtures",23890272.779999997,null,434951.61,-2233572.0499999998,22091652.339999996,null,-11726201.02,null,-866805.82000000007,2233572.0499999998,-10359434.789999999,11732217.549999997]
["n/a",1910,"Leasehold Improvements",0,null,0,0,0,null,0,null,0,0,0,0]
[8,1915,"Office Furniture & Equipment (5 years)",1084564.92,null,101295.9,-454002.01,731858.80999999982,null,-716112.75,null,-158789.29,454002.01,-420900.03,310958.7799999998]
[50,1920,"Computer Equipment - Hardware",3301188.92,null,1427607.83,-1528471.45,3200325.3,null,-2030212.71,null,-734873.17,1528471.45,-1236614.43,1963710.8699999999]
["10 & 38",1930,"Transportation Equipment",10845192.459999999,null,1140047.3999999999,-512333.14,11472906.719999999,null,-6140524.540000001,null,-620729.67000000004,470923.83999999997,-6290330.370000001,5182576.3499999978]
[8,1935,"Stores Equipment",276016.84000000003,null,5499,-3378.07,278137.77,null,-256820.94,null,-7599.56,3378.07,-261042.43,17095.340000000026]
[8,1940,"Tools, Shop & Garage Equipment",1247265.07,null,112143.02,-335999.32,1023408.77,null,-729159.69,null,-129400.68,335999.32,-522561.04999999987,500847.72000000015]
[8,1945,"Measurement & Testing Equipment",131798.45000000001,null,18373.810000000001,-30558.63,119613.63,null,-42102.400000000001,null,-13719.86,30558.63,-25263.63,94350]
[38,1950,"Power Operated Equipment",877841.02,null,53630,0,931471.02,null,-328312.09000000003,null,-106170.73,0,-434482.82,496988.2]
[8,1955,"Communications Equipment",3627553.91,null,128543.7,0,3756097.6100000003,null,-659790.24,null,-215390.42,0,-875180.66,2880916.95]
[8,1960,"Miscellaneous Equipment ",0,null,0,0,0,null,0,null,0,0,0,0]
["n/a",1970,"Load Management Controls Customer Premises",0,null,0,0,0,null,0,null,0,0,0,0]
["n/a",1975,"Load Management Controls Utility Premises",0,null,0,0,0,null,0,null,0,0,0,0]
[47,1980,"System Supervisor Equipment",3465859.29,null,239273.85,-1550636.54,2154496.6,null,-2089938.74,null,-124593.38,1550636.54,-663895.58000000007,1490601.02]
["n/a",1985,"Miscellaneous Fixed Assets",0,null,0,0,0,null,0,null,0,0,0,0]
["n/a",1990,"Other Tangible Property",0,null,0,0,0,null,0,null,0,0,0,0]
[47,1995,"Contributions & Grants",-36843370.740000002,null,-2418671.9500000002,0,-39262042.690000005,null,7752231.0700000003,null,864118.04,0,8616349.1099999994,-30645693.580000006]
[43.2,2075,"Renewable Generation",2249572.54,null,14412.24,0,2263984.7800000003,null,-88860.29,null,-112586.92,0,-201447.21,2062537.5700000003]
["n/a",2440,"Deferred Revenue5",0,null,0,0,0,null,0,null,0,0,0,0]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D52)","v":417066768.59000003},{"$f":"SUM(E17:E52)","v":0},{"$f":"SUM(F17:F52)","v":21787151.440000001},{"$f":"SUM(G17:G52)","v":-21261876.609999999},{"$f":"SUM(H17:H52)","v":417592043.4199999},null,{"$f":"SUM(J17:J52)","v":-191472329.22000006},0,-16858925.010000002,21205799.099999998,-187125455.13000003,230466588.28999996]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",0,null,0,0,{"$f":"D55+F55+G55","v":0},null,0,null,0,0,{"$f":"J55+L55+M55","v":0},{"$f":"H55+N55","v":0}]
[43.2,2075,"Less Other Non Rate-Regulated Utility Assets (input as negative)",-2249572.54,null,-14412.24,0,-2263984.7800000003,null,88860.29,null,112586.92,0,201447.21,-2062537.5700000003]
[null,null,"Total PP&E",{"$f":"SUM(D54:D56)","v":414817196.05000001},{"$f":"SUM(E54:E56)","v":0},{"$f":"SUM(F54:F56)","v":21772739.200000003},-21261876.609999999,415328058.63999993,null,{"$f":"SUM(J54:J56)","v":-191383468.93000007},{"$f":"SUM(K54:K56)","v":0},-16746338.090000002,21205799.099999998,-186924007.92000002,228404050.71999997]
[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,{"$f":"L57+L58","v":-16746338.090000002}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,1930,"Transportation",null,null,null,null,null,null,"Transportation",null,null,-620729.67000000004]
[38,1950,"Power Operated Equipment",null,null,null,null,null,null,"Power Operated Equipment",null,null,-106170.73]
[47,2440,"Deferred Revenue",null,null,null,null,null,null,"Deferred Revenue",null,null,0]
[null,1576,"IFRS-GAAP PP&E Transitional Amounts",null,null,null,null,null,null,"CGAAP -IFRS Amortization",null,null,78653.679999999993]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"L59-M62-M65-M63-M64","v":-16098091.370000001}]
[]
["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."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2016-08-26"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,null,"Year ","2013 Board Approved"]
[]
[null,null,null,"Cost",null,null,null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Transfers from Reg Deferrals","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Transfers from Reg Deferrals","Additions","Disposals 6","Closing Balance","Net Book Value"]
["CEC",1610,"Intangible Wholesale Meters",1293150,0,0,0,{"$f":"D104+F104+G104","v":1293150},null,-164776,0,-43055,0,{"$f":"J104+L104+M104","v":-207831},{"$f":"H104+N104","v":1085319}]
[12,1611,"Computer Software (Formally known as Account 1925)",25307892,0,5520000,-526223.93000000005,{"$f":"D105+F105+G105","v":30301668.07},null,-11562937,0,-5217665,526223.93000000005,{"$f":"J105+L105+M105","v":-16254378.07},{"$f":"H105+N105","v":14047290}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",322234,0,0,0,{"$f":"D106+F106+G106","v":322234},null,-163575,0,-15009,0,{"$f":"J106+L106+M106","v":-178584},{"$f":"H106+N106","v":143650}]
["n/a",1805,"Land",385690,0,0,0,{"$f":"D107+F107+G107","v":385690},null,0,0,0,0,{"$f":"J107+L107+M107","v":0},{"$f":"H107+N107","v":385690}]
[47,1808,"Buildings",1203336,0,75000,0,{"$f":"D108+F108+G108","v":1278336},null,-702864,0,-12592,0,-715456,562880]
["n/a",1810,"Leasehold Improvements",0,0,0,0,{"$f":"D109+F109+G109","v":0},null,0,0,0,0,0,0]
["n/a",1815,"Transformer Station Equipment >50 kV",0,0,0,0,0,null,0,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",15277786,0,168600,0,15446386,null,-6293857,0,-267507,0,-6561364,8885022]
["n/a",1825,"Storage Battery Equipment",0,0,0,0,0,null,0,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",39466930,0,2823800,-797263,41493467,null,-19366333,0,-594985,797263,-19164055,22329412]
[47,1835,"Overhead Conductors & Devices",52816943,0,3692600,-829804.21,55679738.789999999,null,-20565014,0,-822496,829804.21,-20557705.789999999,35122033]
[47,1840,"Underground Conduit",33513552,0,2084200,-278304.34000000003,35319447.659999996,null,-9312823,0,-503296,278304.34000000003,-9537814.6600000001,25781632.999999996]
[47,1845,"Underground Conductors & Devices",110747019,0,4009500,-5232553.7699999996,109523965.23,null,-62572089,0,-3383304,5232553.7699999996,-60722839.230000004,48801126]
[47,1850,"Line Transformers",74927416,0,4733400,-2415477.83,77245338.170000002,null,-29217302,0,-1786062,2415477.83,-28587886.170000002,48657452]
[47,1855,"Services (Overhead & Underground)",21194415,0,1186600,0,22381015,null,-7783648,0,-423138,0,-8206786,14174229]
[8,1860,"Meters",24815667,0,741200,-238854.15,25318012.850000001,null,-7022919,0,-1384164,238319.15,-8168763.8499999996,17149249]
["n/a",1905,"Land",0,0,0,0,0,null,0,0,0,0,0,0]
[1,1908,"Buildings & Fixtures",23174979,0,575000,0,23749979,null,-11607325,0,-832892,0,-12440217,11309762]
["n/a",1910,"Leasehold Improvements",0,0,0,0,0,null,0,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (5 years)",1080029,0,80000,-237722.2,922306.8,null,-714038,0,-156331,237722.2,-632646.80000000005,289660]
[50,1920,"Computer Equipment - Hardware",2664219,0,480000,-504124.64,2640094.36,null,-1878446,0,-510931,504124.64,-1885252.3599999999,754842]
["10 & 38",1930,"Transportation Equipment",10866358,0,1300000,-563696,11602662,null,-6285958,0,-614059,563317,-6336700,5265962]
[8,1935,"Stores Equipment",280898,0,5000,-19122,266776,null,-257118,0,-8118,19122,-246114,20662]
[8,1940,"Tools, Shop & Garage Equipment",1296482,0,130000,-222330,1204152,null,-732576,0,-139334,163138,-708772,495380]
[8,1945,"Measurement & Testing Equipment",136864,0,20000,0,156864,null,-42866,0,-14809,59192,1517,158381]
[38,1950,"Power Operated Equipment",1104137,0,110000,0,1214137,null,-514010,0,-112741,0,-626751,587386]
[8,1955,"Communications Equipment",3788534,0,0,0,3788534,null,-678058,0,-230598,0,-908656,2879878]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,0,null,0,0,0,0,0,0]
["n/a",1970,"Load Management Controls Customer Premises",0,0,0,0,0,null,0,0,0,0,0,0]
["n/a",1975,"Load Management Controls Utility Premises",0,0,0,0,0,null,0,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",3349112,0,118500,-167389,3300223,null,-2083048,0,-120557,167389,-2036216,1264007]
["n/a",1985,"Miscellaneous Fixed Assets",0,0,0,0,0,null,0,0,0,0,0,0]
["n/a",1990,"Other Tangible Property",0,0,0,0,0,null,0,0,0,0,0,0]
[47,1995,"Contributions & Grants",-35073374,0,-2700000,10850,-37762524,null,7737364,0,828474,0,8565838,-29196686]
[43.2,2075,"Renewable Generation",3785237,0,1060000,0,4845237,null,-149639,0,-215568,0,-365207,4480030]
[47,2440,"Deferred Revenue5",0,0,0,0,0,null,0,0,0,0,0,0]
[]
[null,null,"Sub-Total",{"$f":"SUM(D104:D139)","v":417725505},0,26213400,-12022015.07,{"$f":"SUM(H104:H139)","v":431916889.93000007},null,{"$f":"SUM(J104:J139)","v":-191933855},0,-16580737,12031951.07,-196482640.93000004,235434249]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",0,0,0,0,{"$f":"D142+F142+G142","v":0},null,0,0,0,0,{"$f":"J142+L142+M142","v":0},{"$f":"H142+N142","v":0}]
[43.2,2075,"Less Other Non Rate-Regulated Utility Assets (input as negative)",-3785237,0,-1060000,0,-4845237,null,149639,0,215568,0,365207,-4480030]
[null,null,"Total PP&E",{"$f":"SUM(D141:D143)","v":413940268},{"$f":"SUM(E141:E143)","v":0},{"$f":"SUM(F141:F143)","v":25153400},-12022015.07,427071652.93000007,null,{"$f":"SUM(J141:J143)","v":-191784216},0,-16365169,12031951.07,-196117433.93000004,230954219]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,null,null,{"$f":"L144+L145","v":-16365169}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,1930,"Transportation",null,null,null,null,null,null,"Transportation",null,null,-614059]
[38,1950,"Power Operated Equipment",null,null,null,null,null,null,"Power Operated Equipment",null,null,-112741]
[47,2440,"Deferred Revenue",null,null,null,null,null,null,"Deferred Revenue",null,null,0]
[null,1576,"IFRS-GAAP PP&E Transitional Amounts",null,null,null,null,null,null,"CGAAP -IFRS Amortization",null,null,117981]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"L146-M149-M152-M150-M151","v":-15756350}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2016-08-26"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,null,"Year ",2014]
[]
[null,null,null,"Cost",null,null,null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Transfers from Reg Deferrals","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Transfers from Reg Deferrals","Additions","Disposals 6","Closing Balance","Net Book Value"]
["CEC",1610,"Intangible Wholesale Meters",1293406.49,0,0,0,{"$f":"D191+F191+G191","v":1293406.49},null,-207913.03999999998,0,-43095.9,0,{"$f":"J191+L191+M191","v":-251008.93999999997},{"$f":"H191+N191","v":1042397.55}]
[12,1611,"Computer Software (Formally known as Account 1925)",28241374.920000002,0,4120230.2699999996,-228904.54,{"$f":"D192+F192+G192","v":32132700.650000002},null,-14050010.239999998,0,-5217828.3100000005,228904.54,{"$f":"J192+L192+M192","v":-19038934.009999998},{"$f":"H192+N192","v":13093766.640000004}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",366233.35,0,17280.64,0,{"$f":"D193+F193+G193","v":383513.99},null,-180896.73,0,-17263.919999999998,0,{"$f":"J193+L193+M193","v":-198160.65000000002},{"$f":"H193+N193","v":185353.33999999997}]
["n/a",1805,"Land",385689.89,0,0,0,{"$f":"D194+F194+G194","v":385689.89},null,0,0,0,0,{"$f":"J194+L194+M194","v":0},{"$f":"H194+N194","v":385689.89}]
[47,1808,"Buildings",1128335.98,0,0,0,{"$f":"D195+F195+G195","v":1128335.98},null,-713458.49,0,-11093.26,0,-724551.75,403784.23]
["n/a",1810,"Leasehold Improvements",0,0,0,0,{"$f":"D196+F196+G196","v":0},null,0,0,0,0,0,0]
["n/a",1815,"Transformer Station Equipment >50 kV",0,0,0,0,0,null,0,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",15830483.340000002,0,272871.28999999998,0,16103354.630000001,null,-6544690.7199999997,0,-273317.28999999998,0,-6818008.0099999998,9285346.620000001]
["n/a",1825,"Storage Battery Equipment",0,0,0,0,0,null,0,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",39738166.82,0,1924767.2,0,41662934.020000003,null,-19132710.02,0,-602359.54,0,-19735069.559999999,21927864.460000005]
[47,1835,"Overhead Conductors & Devices",55136845.690000005,0,3330253.97,0,58467099.660000004,null,-22386713.149999999,0,-832596.57000000007,0,-23219309.719999999,35247789.940000005]
[47,1840,"Underground Conduit",35698363.189999998,0,2527011.98,-14267.5,38211107.669999994,null,-9483833.9600000009,0,-540572.35,14267.5,-10010138.810000001,28200968.859999992]
[47,1845,"Underground Conductors & Devices",101576155.46000001,0,3944184.77,-8793671.5100000016,96726668.719999999,null,-54734965.240000002,0,-3637492.9699999997,8793671.5100000016,-49578786.700000003,47147882.019999996]
[47,1850,"Line Transformers",79632662.260000005,0,3907875.89,0,83540538.150000006,null,-30979674.050000001,0,-1874691.1400000001,59.01,-32854306.18,50686231.970000006]
[47,1855,"Services (Overhead & Underground)",24720934.219999999,0,2287366.88,0,27008301.099999998,null,-8049275.1800000006,0,-540781.72,0,-8590056.9000000004,18418244.199999996]
[8,1860,"Meters",25081481.149999999,0,955008.04999999993,-261930.76,25774558.439999998,null,-7986510.419999999,0,-1422492.41,261930.76,-9147072.0699999984,16627486.369999999]
["n/a",1905,"Land",0,0,0,0,0,null,0,0,0,0,0,0]
[1,1908,"Buildings & Fixtures",22091652.339999996,0,1123129.6600000001,-434691.76,22780090.239999995,null,-10359434.789999999,0,-892356.28,434691.76,-10817099.309999999,11962990.929999996]
["n/a",1910,"Leasehold Improvements",0,0,0,0,0,null,0,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (5 years)",731858.80999999982,0,121040.92,-120051.37,732848.35999999987,null,-420900.03,0,-129718.64,120051.37,-430567.30000000005,302281.05999999982]
[50,1920,"Computer Equipment - Hardware",3200325.3,0,464181.35999999993,-283350.28000000003,3381156.38,null,-1236614.43,0,-975771.34,283350.28000000003,-1929035.49,1452120.89]
["10 & 38",1930,"Transportation Equipment",11472906.719999999,0,686041.47,-332449.3,11826498.889999999,null,-6290330.370000001,0,-705621.93,332449.3,-6663503.0000000009,5162995.8899999978]
[8,1935,"Stores Equipment",278137.77,0,3348.27,-7726.77,273759.27,null,-261042.43,0,-6493.32,7726.77,-259808.98,13950.290000000008]
[8,1940,"Tools, Shop & Garage Equipment",1023408.77,0,133093.97,-116498.89,1040003.85,null,-522561.04999999987,0,-126202.06,116498.89,-532264.21999999986,507739.63000000012]
[8,1945,"Measurement & Testing Equipment",119613.63,0,82862.289999999994,0,202475.91999999998,null,-25263.63,0,-17163.82,0,-42427.45,160048.46999999997]
[38,1950,"Power Operated Equipment",931471.02,0,100000,-80190,951281.02,null,-434482.82,0,-109351.59,57636.56,-486197.85000000003,465083.17]
[8,1955,"Communications Equipment",3756097.6100000003,0,236693.02999999997,0,3992790.64,null,-875180.66,0,-230548.35,0,-1105729.01,2887061.63]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,0,null,0,0,0,0,0,0]
["n/a",1970,"Load Management Controls Customer Premises",0,0,0,0,0,null,0,0,0,0,0,0]
["n/a",1975,"Load Management Controls Utility Premises",0,0,0,0,0,null,0,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",2154496.6,0,284577.38,0,2439073.98,null,-663895.58000000007,0,-137338.22,0,-801233.8,1637840.18]
["n/a",1985,"Miscellaneous Fixed Assets",0,0,0,0,0,null,0,0,0,0,0,0]
["n/a",1990,"Other Tangible Property",0,0,0,0,0,null,0,0,0,0,0,0]
[47,1995,"Contributions & Grants",-39262042.690000005,0,0,0,-39262042.690000005,null,8616349.1099999994,0,899701.21,0,9516050.3200000003,-29745992.370000005]
[43.2,2075,"Renewable Generation",2263984.7800000003,0,0,0,2263984.7800000003,null,-201447.21,0,-113202.76,0,-314649.96999999997,1949334.8100000003]
[47,2440,"Deferred Revenue5",0,0,-1870692.02,0,-1870692.02,null,0,0,20810.84,0,20810.84,-1849881.18]
[]
[null,null,"Sub-Total",{"$f":"SUM(D191:D226)","v":417592043.4199999},{"$f":"SUM(E191:E226)","v":0},{"$f":"SUM(F191:F226)","v":24651127.269999996},{"$f":"SUM(G191:G226)","v":-10673732.68},{"$f":"SUM(H191:H226)","v":431569438.01000005},null,{"$f":"SUM(J191:J226)","v":-187125455.13000003},0,-17536841.640000001,10651238.25,-194011058.52000001,237558379.48999995]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",0,0,0,0,{"$f":"D229+F229+G229","v":0},null,0,0,0,0,{"$f":"J229+L229+M229","v":0},{"$f":"H229+N229","v":0}]
[43.2,2075,"Less Other Non Rate-Regulated Utility Assets (input as negative)",-2263984.7800000003,0,0,0,-2263984.7800000003,null,201447.21,0,113202.76,0,314649.96999999997,-1949334.8100000003]
[null,null,"Total PP&E",{"$f":"SUM(D228:D230)","v":415328058.63999993},{"$f":"SUM(E228:E230)","v":0},{"$f":"SUM(F228:F230)","v":24651127.269999996},-10673732.68,429305453.23000008,null,{"$f":"SUM(J228:J230)","v":-186924007.92000002},0,-17423638.879999999,10651238.25,-193696408.55000001,235609044.67999995]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,null,null,{"$f":"L231+L232","v":-17423638.879999999}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,1930,"Transportation",null,null,null,null,null,null,"Transportation",null,null,-705621.93]
[38,1950,"Power Operated Equipment",null,null,null,null,null,null,"Power Operated Equipment",null,null,-109351.59]
[47,2440,"Deferred Revenue",null,null,null,null,null,null,"Deferred Revenue",null,null,20810.84]
[null,1576,"IFRS-GAAP PP&E Transitional Amounts",null,null,null,null,null,null,"CGAAP -IFRS Amortization",null,null,117980.52]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"L233-M236-M239-M237-M238","v":-16747456.719999999}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2016-08-26"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,null,"Year ",2015]
[]
[null,null,null,"Cost",null,null,null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Transfers from Reg Deferrals","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Transfers from Reg Deferrals","Additions","Disposals 6","Closing Balance","Net Book Value"]
["CEC",1610,"Intangible Wholesale Meters",1293406.49,0,0,0,{"$f":"D278+F278+G278","v":1293406.49},null,-251008.93999999997,0,-43095.889999999992,0,{"$f":"J278+L278+M278","v":-294104.82999999996},{"$f":"H278+N278","v":999301.66}]
[12,1611,"Computer Software (Formally known as Account 1925)",32132700.650000002,0,4995403.34,-11252279.079999996,{"$f":"D279+F279+G279","v":25875824.910000004},null,-19038934.009999998,0,-4976787.1500000004,11252279.079999996,{"$f":"J279+L279+M279","v":-12763442.08},{"$f":"H279+N279","v":13112382.830000004}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",383513.99,0,31245.050000000003,0,{"$f":"D280+F280+G280","v":414759.04},null,-198160.65000000002,0,-17569.29,0,{"$f":"J280+L280+M280","v":-215729.94000000003},{"$f":"H280+N280","v":199029.09999999995}]
["n/a",1805,"Land",385689.89,0,0,0,{"$f":"D281+F281+G281","v":385689.89},null,0,0,0,0,{"$f":"J281+L281+M281","v":0},{"$f":"H281+N281","v":385689.89}]
[47,1808,"Buildings",1128335.98,0,0,0,{"$f":"D282+F282+G282","v":1128335.98},null,-724551.75,0,-11093.3,0,-735645.05,392690.92999999993]
["n/a",1810,"Leasehold Improvements",0,0,0,0,{"$f":"D283+F283+G283","v":0},null,0,0,0,0,0,0]
["n/a",1815,"Transformer Station Equipment >50 kV",0,0,0,0,0,null,0,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",16103354.630000001,0,166790.61000000002,0,16270145.24,null,-6818008.0099999998,0,-280134.13,0,-7098142.1399999997,9172003.1000000015]
["n/a",1825,"Storage Battery Equipment",0,0,0,0,0,null,0,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",41662934.020000003,0,1462624.2200000004,0,43125558.240000002,null,-19735069.559999999,0,-637345.97,0,-20372415.529999997,22753142.710000005]
[47,1835,"Overhead Conductors & Devices",58467099.660000004,0,2727288.8500000015,0,61194388.510000005,null,-23219309.719999999,0,-895073.21999999986,0,-24114382.939999998,37080005.570000008]
[47,1840,"Underground Conduit",38211107.669999994,0,5093586.1499999994,-7842.5,43296851.319999993,null,-10010138.810000001,0,-595659.89,7842.5,-10597956.200000001,32698895.11999999]
[47,1845,"Underground Conductors & Devices",96726668.719999999,0,5009616.3500000015,-10932504.049999999,90803781.019999996,null,-49578786.700000003,0,-3502825.0500000007,10932504.049999999,-42149107.700000003,48654673.319999993]
[47,1850,"Line Transformers",83540538.150000006,0,5679474.8300000019,0,89220012.980000004,null,-32854306.18,0,-2008372.8400000003,0,-34862679.020000003,54357333.960000001]
[47,1855,"Services (Overhead & Underground)",27008301.099999998,0,2450918.5699999994,0,29459219.669999998,null,-8590056.9000000004,0,-590947.05000000005,0,-9181003.9500000011,20278215.719999999]
[8,1860,"Meters",25774558.439999998,0,1299238.3700000001,-242150.33,26831646.48,null,-9147072.0699999984,0,-1472934.99,242150.33,-10377856.729999999,16453789.750000002]
["n/a",1905,"Land",0,0,0,0,0,null,0,0,0,0,0,0]
[1,1908,"Buildings & Fixtures",22780090.239999995,0,673316.35,-56451.77,23396954.819999997,null,-10817099.309999999,0,-919068.89,56451.77,-11679716.43,11717238.389999997]
["n/a",1910,"Leasehold Improvements",0,0,0,0,0,null,0,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (5 years)",732848.35999999987,0,79805.08,-291748.68,520904.75999999983,null,-430567.30000000005,0,-122831.65,291748.68,-261650.27000000008,259254.48999999976]
[50,1920,"Computer Equipment - Hardware",3381156.38,0,631316.59,-1489367.19,2523105.7799999998,null,-1929035.49,0,-959361.60000000009,1489367.19,-1399029.9,1124075.8799999999]
["10 & 38",1930,"Transportation Equipment",11826498.889999999,0,1150225.75,-163460.9,12813263.739999998,null,-6663503.0000000009,0,-754474.29,163460.9,-7254516.3900000006,5558747.3499999978]
[8,1935,"Stores Equipment",273759.27,0,0,-6161.4,267597.87,null,-259808.98,0,-6032.96,6161.4,-259680.54,7917.3299999999872]
[8,1940,"Tools, Shop & Garage Equipment",1040003.85,0,89981.02,-188855.30000000002,941129.56999999983,null,-532264.21999999986,0,-122990.26999999999,188855.30000000002,-466399.18999999983,474730.38]
[8,1945,"Measurement & Testing Equipment",202475.91999999998,0,316420.58999999997,-2290.14,516606.36999999994,null,-42427.45,0,-33574.439999999995,2290.14,-73711.749999999985,442894.61999999994]
[38,1950,"Power Operated Equipment",951281.02,0,147000,-65997.88,1032283.14,null,-486197.85000000003,0,-110777.69000000002,65997.88,-530977.66,501305.48]
[8,1955,"Communications Equipment",3992790.64,0,71394.12000000001,0,4064184.7600000002,null,-1105729.01,0,-247985.28000000003,0,-1353714.29,2710470.47]
[8,1960,"Miscellaneous Equipment ",0,0,4039,0,4039,null,0,0,-42.07,0,-42.07,3996.93]
["n/a",1970,"Load Management Controls Customer Premises",0,0,0,0,0,null,0,0,0,0,0,0]
["n/a",1975,"Load Management Controls Utility Premises",0,0,0,0,0,null,0,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",2439073.98,0,946159.27,0,3385233.25,null,-801233.8,0,-162395.53000000003,0,-963629.33000000007,2421603.92]
["n/a",1985,"Miscellaneous Fixed Assets",0,0,0,0,0,null,0,0,0,0,0,0]
["n/a",1990,"Other Tangible Property",0,0,0,0,0,null,0,0,0,0,0,0]
[47,1995,"Contributions & Grants",-39262042.690000005,0,0,0,-39262042.690000005,null,9516050.3200000003,0,899701.2300000001,0,10415751.550000001,-28846291.140000004]
[43.2,2075,"Renewable Generation",2263984.7800000003,0,0,0,2263984.7800000003,null,-314649.96999999997,0,-113202.75000000001,0,-427852.72,1836132.0600000003]
[47,2440,"Deferred Revenue5",-1870692.02,0,-3788551.42,0,-5659243.4399999995,null,20810.84,0,78720.5,0,99531.34,-5559712.0999999996]
[]
[null,null,"Sub-Total",{"$f":"SUM(D278:D313)","v":431569438.01000005},{"$f":"SUM(E278:E313)","v":0},{"$f":"SUM(F278:F313)","v":29237292.690000005},{"$f":"SUM(G278:G313)","v":-24699109.219999991},{"$f":"SUM(H278:H313)","v":436107621.47999996},null,{"$f":"SUM(J278:J313)","v":-194011058.52000001},0,-17606154.460000008,24699109.219999991,-186918103.75999999,249189517.72000009]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",0,0,0,0,{"$f":"D316+F316+G316","v":0},null,0,0,0,0,{"$f":"J316+L316+M316","v":0},{"$f":"H316+N316","v":0}]
[43.2,2075,"Less Other Non Rate-Regulated Utility Assets (input as negative)",-2263984.7800000003,0,0,0,-2263984.7800000003,null,314649.96999999997,0,113202.75000000001,0,427852.72,-1836132.0600000003]
[null,null,"Total PP&E",{"$f":"SUM(D315:D317)","v":429305453.23000008},{"$f":"SUM(E315:E317)","v":0},{"$f":"SUM(F315:F317)","v":29237292.690000005},-24699109.219999991,433843636.69999999,null,{"$f":"SUM(J315:J317)","v":-193696408.55000001},0,-17492951.710000008,24699109.219999991,-186490251.03999999,247353385.66000009]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,null,null,{"$f":"L318+L319","v":-17492951.710000008}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,1930,"Transportation",null,null,null,null,null,null,"Transportation",null,null,-754474.29]
[38,1950,"Power Operated Equipment",null,null,null,null,null,null,"Power Operated Equipment",null,null,-110777.69000000002]
[47,2440,"Deferred Revenue",null,null,null,null,null,null,"Deferred Revenue",null,null,78720.5]
[null,1576,"IFRS-GAAP PP&E Transitional Amounts",null,null,null,null,null,null,"CGAAP -IFRS Amortization",null,null,117980.52]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"L320-M323-M326-M324-M325","v":-16824400.750000007}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2017-01-19"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,null,"Year ",2016]
[]
[null,null,null,"Cost",null,null,null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Transfers from Reg Deferrals","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Transfers from Reg Deferrals","Additions","Disposals 6","Closing Balance","Net Book Value"]
["CEC",1610,"Intangible Wholesale Meters",1293406.49,0,0,0,{"$f":"D365+F365+G365","v":1293406.49},null,-294104.82999999996,0,-43095.899999999994,0,{"$f":"J365+L365+M365","v":-337200.73},{"$f":"H365+N365","v":956205.76}]
[12,1611,"Computer Software (Formally known as Account 1925)",25875824.910000004,0,4818254.8400000008,-6992164.0500000007,{"$f":"D366+F366+G366","v":23701915.700000003},null,-12763442.08,0,-5429694.1999999993,6992164.0500000007,{"$f":"J366+L366+M366","v":-11200972.23},{"$f":"H366+N366","v":12500943.470000003}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",414759.04,0,14000.890000000001,0,{"$f":"D367+F367+G367","v":428759.93},null,-215729.94000000003,0,-18909.11,0,{"$f":"J367+L367+M367","v":-234639.05000000005},{"$f":"H367+N367","v":194120.87999999995}]
["n/a",1805,"Land",385689.89,0,0,0,{"$f":"D368+F368+G368","v":385689.89},null,0,0,0,0,{"$f":"J368+L368+M368","v":0},{"$f":"H368+N368","v":385689.89}]
[47,1808,"Buildings",1128335.98,0,4651.6499999999996,0,{"$f":"D369+F369+G369","v":1132987.6299999999},null,-735645.05,0,-11129.43,0,-746774.4800000001,386213.14999999979]
["n/a",1810,"Leasehold Improvements",0,0,0,0,{"$f":"D370+F370+G370","v":0},null,0,0,0,0,0,0]
["n/a",1815,"Transformer Station Equipment >50 kV",0,0,0,0,0,null,0,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",16270145.24,0,190753.09,-100421.19,16360477.140000001,null,-7098142.1399999997,0,-283496.76,100421.19,-7281217.709999999,9079259.4300000016]
["n/a",1825,"Storage Battery Equipment",0,0,0,0,0,null,0,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",43125558.240000002,0,2096642.6499999994,0,45222200.890000001,null,-20372415.529999997,0,-684998.58,0,-21057414.109999996,24164786.780000005]
[47,1835,"Overhead Conductors & Devices",61194388.510000005,0,3112473.8800000013,0,64306862.390000008,null,-24114382.939999998,0,-963365.82,0,-25077748.759999998,39229113.63000001]
[47,1840,"Underground Conduit",43296851.319999993,0,5626558.629999998,0,48923409.949999988,null,-10597956.200000001,0,-697407.62,0,-11295363.82,37628046.129999988]
[47,1845,"Underground Conductors & Devices",90803781.019999996,0,5748320.4299999941,-3505305.5599999996,93046795.889999986,null,-42149107.700000003,0,-3382114.0300000007,3505305.5599999996,-42025916.170000002,51020879.719999984]
[47,1850,"Line Transformers",89220012.980000004,0,4468105.3299999991,0,93688118.310000002,null,-34862679.020000003,0,-2167195.8699999996,0,-37029874.890000001,56658243.420000002]
[47,1855,"Services (Overhead & Underground)",29459219.669999998,0,3139188.0099999988,0,32598407.679999996,null,-9181003.9500000011,0,-665281.24,0,-9846285.1900000013,22752122.489999995]
[8,1860,"Meters",26831646.48,0,1648543.2,0,28480189.68,null,-10377856.729999999,0,-1555696.22,0,-11933552.949999999,16546636.73]
["n/a",1905,"Land",0,0,0,0,0,null,0,0,0,0,0,0]
[1,1908,"Buildings & Fixtures",23396954.819999997,0,1445649.36,-2273932,22568672.179999996,null,-11679716.43,0,-948623.99999999988,2273932,-10354408.43,12214263.749999996]
["n/a",1910,"Leasehold Improvements",0,0,0,0,0,null,0,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (5 years)",520904.75999999983,0,264806.15999999997,-134227.18,651483.73999999976,null,-261650.27000000008,0,-112469.35,134227.18,-239892.44000000012,411591.29999999964]
[50,1920,"Computer Equipment - Hardware",2523105.7799999998,0,639870.23,-1427607.83,1735368.1799999997,null,-1399029.9,0,-802027.34,1427607.83,-773449.40999999968,961918.77]
["10 & 38",1930,"Transportation Equipment",12813263.739999998,0,1002003.1799999999,-1039485.8,12775781.119999997,null,-7254516.3900000006,0,-856798.76,1033123.29,-7078191.8600000003,5697589.259999997]
[8,1935,"Stores Equipment",267597.87,0,135718.25,-98559.260000000009,304756.86,null,-259680.54,0,-4373.95,98559.260000000009,-165495.22999999998,139261.63]
[8,1940,"Tools, Shop & Garage Equipment",941129.56999999983,0,114265.73000000001,-123791,931604.29999999981,null,-466399.18999999983,0,-121447.01000000002,123791,-464055.19999999984,467549.1]
[8,1945,"Measurement & Testing Equipment",516606.36999999994,0,278335.49,-11016,783925.85999999987,null,-73711.749999999985,0,-74497.279999999999,11016,-137193.02999999997,646732.82999999984]
[38,1950,"Power Operated Equipment",1032283.14,0,-3500,0,1028783.14,null,-530977.66,0,-121286.90000000001,0,-652264.56000000006,376518.57999999996]
[8,1955,"Communications Equipment",4064184.7600000002,0,4522.17,0,4068706.93,null,-1353714.29,0,-252629.38999999998,0,-1606343.6799999999,2462363.25]
[8,1960,"Miscellaneous Equipment ",4039,0,0,0,4039,null,-42.07,0,-504.87999999999994,0,-546.94999999999993,3492.05]
["n/a",1970,"Load Management Controls Customer Premises",0,0,0,0,0,null,0,0,0,0,0,0]
["n/a",1975,"Load Management Controls Utility Premises",0,0,0,0,0,null,0,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",3385233.25,0,661436.64000000013,-10015.220000000001,4036654.67,null,-963629.33000000007,0,-213199.16,10015.220000000001,-1166813.27,2869841.4]
["n/a",1985,"Miscellaneous Fixed Assets",0,0,0,0,0,null,0,0,0,0,0,0]
["n/a",1990,"Other Tangible Property",0,0,0,0,0,null,0,0,0,0,0,0]
[47,1995,"Contributions & Grants",-39262042.690000005,0,0,0,-39262042.690000005,null,10415751.550000001,0,899701.19000000006,0,11315452.74,-27946589.950000003]
[43.2,2075,"Renewable Generation",2263984.7800000003,0,199119.4,0,2463104.1800000002,null,-427852.72,0,-121499.4,0,-549352.12,1913752.06]
[47,2440,"Deferred Revenue5",-5659243.4399999995,0,-3313476.96,0,-8972720.3999999985,null,99531.34,0,172619.73,0,272151.07,-8700569.3299999982]
[]
[null,null,"Sub-Total",{"$f":"SUM(D365:D400)","v":436107621.47999996},{"$f":"SUM(E365:E400)","v":0},{"$f":"SUM(F365:F400)","v":32296242.249999993},{"$f":"SUM(G365:G400)","v":-15716525.090000002},{"$f":"SUM(H365:H400)","v":452687338.6400001},null,{"$f":"SUM(J365:J400)","v":-186918103.75999999},0,-18459421.280000001,15710162.580000002,-189667362.45999998,263019976.18000001]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",0,0,0,0,{"$f":"D403+F403+G403","v":0},null,0,0,0,0,{"$f":"J403+L403+M403","v":0},{"$f":"H403+N403","v":0}]
[43.2,2075,"Less Other Non Rate-Regulated Utility Assets (input as negative)",-2263984.7800000003,0,-199119.4,0,-2463104.1800000002,null,427852.72,0,121499.4,0,549352.12,-1913752.06]
[null,null,"Total PP&E",{"$f":"SUM(D402:D404)","v":433843636.69999999},{"$f":"SUM(E402:E404)","v":0},{"$f":"SUM(F402:F404)","v":32097122.849999994},-15716525.090000002,450224234.4600001,null,{"$f":"SUM(J402:J404)","v":-186490251.03999999},0,-18337921.880000003,15710162.580000002,-189118010.33999997,261106224.12]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,null,null,{"$f":"L405+L406","v":-18337921.880000003}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,1930,"Transportation",null,null,null,null,null,null,"Transportation",null,null,-856798.76]
[38,1950,"Power Operated Equipment",null,null,null,null,null,null,"Power Operated Equipment",null,null,-121286.90000000001]
[47,2440,"Deferred Revenue",null,null,null,null,null,null,"Deferred Revenue",null,null,172619.73]
[null,1576,"IFRS-GAAP PP&E Transitional Amounts",null,null,null,null,null,null,"CGAAP -IFRS Amortization",null,null,117980.52]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"L407-M410-M413-M411-M412","v":-17650436.470000003}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2017-01-19"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,null,"Year ",2017]
[]
[null,null,null,"Cost",null,null,null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Transfers from Reg Deferrals","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Transfers from Reg Deferrals","Additions","Disposals 6","Closing Balance","Net Book Value"]
["CEC",1610,"Intangible Wholesale Meters",1293406.49,0,0,0,{"$f":"D452+F452+G452+E452","v":1293406.49},null,-337200.73,0,-43096,0,{"$f":"J452+L452+M452+K452","v":-380296.73},{"$f":"H452+N452","v":913109.76}]
[12,1611,"Computer Software (Formally known as Account 1925)",23701915.700000003,401103.75,3652000,-5778431.3999999994,{"$f":"D453+F453+G453+E453","v":21976588.050000004},null,-11200972.23,-173900.95,-4913072,5778431.3999999994,{"$f":"J453+L453+M453+K453","v":-10509513.780000001},{"$f":"H453+N453","v":11467074.270000003}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",428759.93,0,0,0,428759.93,null,-234639.05000000005,0,-19275,0,-253914.05000000005,{"$f":"H454+N454","v":174845.87999999995}]
["n/a",1805,"Land",385689.89,0,0,0,385689.89,null,0,0,0,0,0,{"$f":"H455+N455","v":385689.89}]
[47,1808,"Buildings",1132987.6299999999,0,42000,0,1174987.6299999999,null,-746774.4800000001,0,-11435,0,-758209.4800000001,416778.14999999979]
["n/a",1810,"Leasehold Improvements",0,0,0,0,0,null,0,0,0,0,0,0]
["n/a",1815,"Transformer Station Equipment >50 kV",0,0,0,0,0,null,0,0,0,0,0,0]
[47,1820,"Distribution Station Equipment <50 kV",16360477.140000001,0,114200,0,16474677.140000001,null,-7281217.709999999,0,-288278,0,-7569495.709999999,8905181.4300000016]
["n/a",1825,"Storage Battery Equipment",0,0,0,0,0,null,0,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",45222200.890000001,0,2186200,0,47408400.890000001,null,-21057414.109999996,0,-733703,0,-21791117.109999996,25617283.780000005]
[47,1835,"Overhead Conductors & Devices",64306862.390000008,0,3499600,0,67806462.390000015,null,-25077748.759999998,0,-1034154,0,-26111902.759999998,41694559.630000018]
[47,1840,"Underground Conduit",48923409.949999988,0,4309500,-8956.68,53223953.269999988,null,-11295363.82,0,-797768,8956.68,-12084175.140000001,41139778.129999988]
[47,1845,"Underground Conductors & Devices",93046795.889999986,0,5514400,-3757474.49,94803721.399999991,null,-42025916.170000002,0,-3391367,3757474.49,-41659808.68,53143912.719999991]
[47,1850,"Line Transformers",93688118.310000002,22539.5,4262000,-484914.61000000004,97487743.200000003,null,-37029874.890000001,-4883.5600000000004,-2311470,484914.61000000004,-38861313.840000004,58626429.359999999]
[47,1855,"Services (Overhead & Underground)",32598407.679999996,0,1591100,0,34189507.679999992,null,-9846285.1900000013,0,-731035,0,-10577320.190000001,23612187.489999991]
[8,1860,"Meters",28480189.68,0,1108500,-453203.86000000004,29135485.82,null,-11933552.949999999,0,-1645171,453203.86000000004,-13125520.09,16009965.73]
["n/a",1905,"Land",0,0,0,0,0,null,0,0,0,0,{"$f":"J468+L468+M468+K468","v":0},0]
[1,1908,"Buildings & Fixtures",22568672.179999996,0,867400,-358995.83,23077076.349999998,null,-10354408.43,0,-767196,358995.83,-10762608.6,12314467.749999998]
["n/a",1910,"Leasehold Improvements",0,0,0,0,0,null,0,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (5 years)",651483.73999999976,0,196400,-84535.679999999993,763348.05999999982,null,-239892.44000000012,0,-141140,84535.679999999993,-296496.76000000013,{"$f":"H471+N471","v":466851.2999999997}]
[50,1920,"Computer Equipment - Hardware",1735368.1799999997,0,295100,-464181.36,1566286.8199999998,null,-773449.40999999968,0,-578257,464181.36,-887525.0499999997,678761.77000000014]
["10 & 38",1930,"Transportation Equipment",12775781.119999997,0,920900,-524466.39999999991,13172214.719999997,null,-7078191.8600000003,0,-927838,524466.39999999991,-7481563.4600000009,5690651.2599999961]
[8,1935,"Stores Equipment",304756.86,0,15000,-4347.6499999999996,315409.20999999996,null,-165495.22999999998,0,-19212,4347.6499999999996,-180359.58,135049.62999999998]
[8,1940,"Tools, Shop & Garage Equipment",931604.29999999981,0,154100,-117694.12,968010.17999999982,null,-464055.19999999984,0,-120337,117694.12,-466698.07999999984,501312.1]
[8,1945,"Measurement & Testing Equipment",783925.85999999987,0,150000,0,933925.85999999987,null,-137193.02999999997,0,-107373,0,-244566.02999999997,689359.82999999984]
[38,1950,"Power Operated Equipment",1028783.14,0,175000,-100304.27,1103478.8700000001,null,-652264.56000000006,0,-125212,95080,-682396.56,421082.31000000006]
[8,1955,"Communications Equipment",4068706.93,0,747300,0,4816006.93,null,-1606343.6799999999,0,-273353,0,-1879696.68,2936310.25]
[8,1960,"Miscellaneous Equipment ",4039,0,0,0,4039,null,-546.94999999999993,0,-505,0,-1051.9499999999998,2987.05]
["n/a",1970,"Load Management Controls Customer Premises",0,0,0,0,0,null,0,0,0,0,0,0]
["n/a",1975,"Load Management Controls Utility Premises",0,0,0,0,0,null,0,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",4036654.67,0,299600,-32508.68,4303745.99,null,-1166813.27,0,-245262,32508.68,-1379566.59,2924179.4000000004]
["n/a",1985,"Miscellaneous Fixed Assets",0,0,0,0,0,null,0,0,0,0,{"$f":"J483+L483+M483+K483","v":0},0]
["n/a",1990,"Other Tangible Property",0,0,0,0,0,null,0,0,0,0,0,0]
[47,1995,"Contributions & Grants",-39262042.690000005,0,0,0,-39262042.690000005,null,11315452.74,0,899701,0,12215153.74,-27046888.950000003]
[43.2,2075,"Renewable Generation",2463104.1800000002,0,0,0,2463104.1800000002,null,-549352.12,0,-123159,0,-672511.12,1790593.06]
[47,2440,"Deferred Revenue5",-8972720.3999999985,0,-3101000,0,-12073720.399999999,null,272151.07,0,263081,0,535232.07000000007,-11538488.329999998]
[]
[null,null,"Sub-Total",{"$f":"SUM(D452:D487)","v":452687338.6400001},{"$f":"SUM(E452:E487)","v":423643.25},{"$f":"SUM(F452:F487)","v":26999300},{"$f":"SUM(G452:G487)","v":-12170015.029999997},{"$f":"SUM(H452:H487)","v":467940266.86000001},null,{"$f":"SUM(J452:J487)","v":-189667362.45999998},-178784.51,-18185886,12164790.759999998,-195867242.21000004,272073024.64999998]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",0,0,null,0,{"$f":"D490+F490+G490","v":0},null,0,0,0,0,{"$f":"J490+L490+M490","v":0},{"$f":"H490+N490","v":0}]
[43.2,2075,"Less Other Non Rate-Regulated Utility Assets (input as negative)",-2463104.1800000002,0,0,0,{"$f":"D491+F491+G491","v":-2463104.1800000002},null,549352.12,0,123159,0,672511.12,-1790593.06]
[null,null,"Total PP&E",{"$f":"SUM(D489:D491)","v":450224234.4600001},{"$f":"SUM(E489:E491)","v":423643.25},{"$f":"SUM(F489:F491)","v":26999300},-12170015.029999997,{"$f":"SUM(H489:H491)","v":465477162.68000001},null,{"$f":"SUM(J489:J491)","v":-189118010.33999997},-178784.51,-18062727,12164790.759999998,{"$f":"SUM(N489:N491)","v":-195194731.09000003},{"$f":"SUM(O489:O491)","v":270282431.58999997}]
[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,{"$f":"L492+L493","v":-18062727}]
[]
[null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,1930,"Transportation",null,null,null,null,null,null,"Transportation",null,null,-927967]
[38,1950,"Power Operated Equipment",null,null,null,null,null,null,"Power Operated Equipment",null,null,-125212]
[47,2440,"Deferred Revenue",null,null,null,null,null,null,"Deferred Revenue",null,null,263081]
[null,1576,"IFRS-GAAP PP&E Transitional Amounts",null,null,null,null,null,null,"CGAAP -IFRS Amortization",null,null,0]
[null,null,null,null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"L494-M497-M500-M498-M499","v":-17272629}]
[]
["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":107,"n_cols":17,"rows_kept":107,"cut":false,"hidden":false,"merged":[[0,15,0,16],[1,15,1,16],[2,15,2,16],[3,15,3,16],[4,15,4,16],[6,15,6,16],[14,11,14,12],[14,13,14,14],[31,2,31,4],[14,2,14,4],[14,5,14,7],[14,9,15,9],[14,10,15,10],[8,0,8,16],[9,0,9,16],[10,0,10,16],[14,15,14,16],[15,2,15,4],[35,3,35,4],[36,2,36,4],[37,2,37,4],[16,0,32,0],[16,1,18,1],[16,2,18,2],[16,3,16,4],[17,3,18,3],[25,2,25,4],[26,2,26,4],[27,2,27,4],[28,2,28,4],[29,2,29,4],[30,2,30,4],[19,1,21,1],[19,2,21,2],[19,3,19,4],[20,3,21,3],[22,1,24,1],[22,2,24,2],[22,3,22,4],[23,3,24,3],[32,2,32,4],[48,2,48,4],[56,2,56,4],[57,1,58,1],[57,2,58,2],[57,3,57,4],[58,3,58,4],[38,1,40,1],[38,2,40,2],[38,3,38,4],[39,3,39,4],[40,3,40,4],[41,1,42,1],[41,3,41,4],[42,3,42,4],[59,2,59,4],[49,2,49,4],[50,0,68,0],[50,2,50,4],[51,2,51,4],[52,2,52,4],[53,2,53,4],[54,2,54,4],[55,2,55,4],[64,2,64,4],[65,2,65,4],[66,2,66,4],[67,2,67,4],[68,2,68,4],[33,0,49,0],[33,1,35,1],[33,2,35,2],[33,3,33,4],[34,3,34,4],[43,2,43,4],[44,2,44,4],[45,2,45,4],[46,2,46,4],[47,2,47,4],[72,0,72,7],[74,2,74,4],[74,5,75,7],[74,9,75,9],[78,6,78,7],[79,3,79,4],[79,6,79,7],[69,2,69,4],[60,2,60,4],[61,2,61,4],[62,1,63,1],[62,2,63,2],[62,3,62,4],[63,3,63,4],[77,1,79,1],[77,2,79,2],[77,3,77,4],[80,2,80,4],[80,6,80,7],[81,2,81,4],[81,5,81,7],[74,13,74,14],[74,15,74,16],[75,2,75,4],[76,2,76,4],[76,6,76,7],[74,10,75,10],[74,11,74,12],[77,6,77,7],[78,3,78,4],[86,1,87,1],[86,2,87,2],[86,3,86,4],[86,6,86,7],[87,3,87,4],[87,6,87,7],[82,1,85,1],[82,2,85,2],[82,3,82,4],[82,6,82,7],[83,3,83,4],[83,6,83,7],[84,3,84,4],[84,6,84,7],[85,3,85,4],[85,6,85,7],[88,1,91,1],[88,2,91,2],[88,3,88,4],[88,6,88,7],[89,3,89,4],[89,6,89,7],[90,3,90,4],[90,6,90,7],[91,3,91,4],[91,6,91,7],[94,2,94,4],[94,6,94,7],[95,2,95,4],[95,6,95,7],[96,2,96,4],[96,6,96,7],[92,1,93,1],[92,2,93,2],[92,3,92,4],[92,6,92,7],[93,3,93,4],[93,6,93,7],[100,2,100,4],[100,6,100,7],[103,0,103,7],[97,2,97,4],[97,6,97,7],[98,2,98,4],[98,6,98,7],[99,2,99,4],[99,6,99,7]]}
[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,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,"2016-08-26"]
[]
["Appendix 2-BB"]
["Service Life Comparison"]
["Table F-1 from Kinetrics Report1"]
[]
[]
[]
[null,null,"Asset Details",null,null,"Useful Life",null,null,null,"USoA Account Number","USoA Account Description","Current",null,"Proposed",null,"Outside Range of Min, Max TUL?"]
["Parent*","#","Category| Component | Type",null,null,"MIN UL","TUL","MAX UL",null,null,null,"Years","Rate","Years","Rate","Below Min TUL","Above Max TUL"]
["OH",1,"Fully Dressed Wood Poles","Overall",null,35,45,75,null,null,null,null,{"$f":"IF(ISERROR(1/L17), \"\", 1/L17)","v":""},null,{"$f":"IF(ISERROR(1/N17), \"\", 1/N17)","v":""},{"$f":"IF(ISBLANK(N17),\"\",IF(N17<F17,\"Yes\",\"No\"))","v":""},{"$f":"IF(ISBLANK(N17),\"\",IF(N17>H17,\"Yes\",\"No\"))","v":""}]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,{"$f":"IF(ISERROR(1/L18), \"\", 1/L18)","v":""},null,{"$f":"IF(ISERROR(1/N18), \"\", 1/N18)","v":""},{"$f":"IF(ISBLANK(N18),\"\",IF(N18<F18,\"Yes\",\"No\"))","v":""},{"$f":"IF(ISBLANK(N18),\"\",IF(N18>H18,\"Yes\",\"No\"))","v":""}]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,"","",""]
[null,2,"Fully Dressed Concrete Poles","Overall",null,50,60,80,null,null,null,null,"",null,"","",""]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,"",null,"","",""]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,"","",""]
[null,3,"Fully Dressed Steel Poles","Overall",null,60,60,80,null,null,null,null,"",null,"","",""]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,"",null,"","",""]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,"","",""]
[null,4,"OH Line Switch",null,null,30,45,55,null,null,null,null,"",null,"","",""]
[null,5,"OH Line Switch Motor",null,null,15,25,25,null,null,null,null,"",null,"","",""]
[null,6,"OH Line Switch RTU",null,null,15,20,20,null,null,null,null,"",null,"","",""]
[null,7,"OH Integral Switches",null,null,35,45,60,null,null,null,null,"",null,"","",""]
[null,8,"OH Conductors",null,null,50,60,75,null,null,null,null,"",null,"","",""]
[null,9,"OH Transformers & Voltage Regulators",null,null,30,40,60,null,null,null,null,"",null,"","",""]
[null,10,"OH Shunt Capacitor Banks",null,null,25,30,40,null,null,null,null,"",null,"","",""]
[null,11,"Reclosers",null,null,25,40,55,null,null,null,null,"",null,"","",""]
["TS & MS",12,"Power Transformers","Overall",null,30,45,60,null,null,null,null,"",null,"","",""]
[null,null,null,"Bushing",null,10,20,30,null,null,null,null,"",null,"","",""]
[null,null,null,"Tap Changer",null,20,30,60,null,null,null,null,"",null,"","",""]
[null,13,"Station Service Transformer",null,null,30,45,55,null,null,null,null,"",null,"","",""]
[null,14,"Station Grounding Transformer",null,null,30,40,40,null,null,null,null,"",null,"","",""]
[null,15,"Station DC System","Overall",null,10,20,30,null,null,null,null,"",null,"","",""]
[null,null,null,"Battery Bank",null,10,15,15,null,null,null,null,"",null,"","",""]
[null,null,null,"Charger",null,20,20,30,null,null,null,null,"",null,"","",""]
[null,16,"Station Metal Clad Switchgear","Overall",null,30,40,60,null,null,null,null,"",null,"","",""]
[null,null,null,"Removable Breaker",null,25,40,60,null,null,null,null,"",null,"","",""]
[null,17,"Station Independent Breakers",null,null,35,45,65,null,null,null,null,"",null,"","",""]
[null,18,"Station Switch",null,null,30,50,60,null,null,null,null,"",null,"","",""]
[null,19,"Electromechanical Relays",null,null,25,35,50,null,null,null,null,"",null,"","",""]
[null,20,"Solid State Relays",null,null,10,30,45,null,null,null,null,"",null,"","",""]
[null,21,"Digital & Numeric Relays",null,null,15,20,20,null,null,null,null,"",null,"","",""]
[null,22,"Rigid Busbars",null,null,30,55,60,null,null,null,null,"",null,"","",""]
[null,23,"Steel Structure",null,null,35,50,90,null,null,null,null,"",null,"","",""]
["UG",24,"Primary Paper Insulated Lead Covered (PILC) Cables",null,null,60,65,75,null,null,null,null,"",null,"","",""]
[null,25,"Primary Ethylene-Propylene Rubber (EPR) Cables",null,null,20,25,25,null,null,null,null,"",null,"","",""]
[null,26,"Primary Non-Tree Retardant (TR) Cross Linked \nPolyethylene (XLPE) Cables Direct Buried",null,null,20,25,30,null,null,null,null,"",null,"","",""]
[null,27,"Primary Non-TR XLPE Cables in Duct",null,null,20,25,30,null,null,null,null,"",null,"","",""]
[null,30,"Secondary PILC Cables",null,null,70,75,80,null,null,null,null,"",null,"","",""]
[null,31,"Secondary Cables Direct Buried",null,null,25,35,40,null,null,null,null,"",null,"","",""]
[null,32,"Secondary Cables in Duct",null,null,35,40,60,null,null,null,null,"",null,"","",""]
[null,33,"Network Tranformers","Overall",null,20,35,50,null,null,null,null,"",null,"","",""]
[null,null,null,"Protector",null,20,35,40,null,null,null,null,"",null,"","",""]
[null,34,"Pad-Mounted Transformers",null,null,25,40,45,null,null,null,null,"",null,"","",""]
[null,35,"Submersible/Vault Transformers",null,null,25,35,45,null,null,null,null,"",null,"","",""]
[null,36,"UG Foundation",null,null,35,55,70,null,null,null,null,"",null,"","",""]
[null,37,"UG Vaults","Overall",null,40,60,80,null,null,null,null,"",null,"","",""]
[null,null,null,"Roof",null,20,30,45,null,null,null,null,"",null,"","",""]
[null,38,"UG Vault Switches",null,null,20,35,50,null,null,null,null,"",null,"","",""]
[null,39,"Pad-Mounted Switchgear",null,null,20,30,45,null,null,null,null,"",null,"","",""]
[null,40,"Ducts",null,null,30,50,85,null,null,null,null,"",null,"","",""]
[null,41,"Concrete Encased Duct Banks",null,null,35,55,80,null,null,null,null,"",null,"","",""]
[null,42,"Cable Chambers",null,null,50,60,80,null,null,null,null,"",null,"","",""]
["S",43,"Remote SCADA",null,null,15,20,30,null,null,null,null,"",null,"","",""]
[]
[]
["Table F-2 from Kinetrics Report1"]
[]
[null,null,"Asset Details",null,null,"Useful Life Range",null,null,null,"USoA Account Number","USoA Account Description","Current",null,"Proposed",null,"Outside Range of Min, Max TUL?"]
[null,"#","Category| Component | Type",null,null,null,null,null,null,null,null,"Years","Rate","Years","Rate","Below Min Range","Above Max Range"]
[null,1,"Office Equipment",null,null,5,15,null,null,null,null,null,{"$f":"IF(ISERROR(1/L77), \"\", 1/L77)","v":""},null,{"$f":"IF(ISERROR(1/N77), \"\", 1/N77)","v":""},{"$f":"IF(ISBLANK(N77),\"\",IF(N77<F77,\"Yes\",\"No\"))","v":""},{"$f":"IF(ISBLANK(N77),\"\",IF(N77>G77,\"Yes\",\"No\"))","v":""}]
[null,2,"Vehicles","Trucks & Buckets",null,5,15,null,null,null,null,null,{"$f":"IF(ISERROR(1/L78), \"\", 1/L78)","v":""},null,{"$f":"IF(ISERROR(1/N78), \"\", 1/N78)","v":""},{"$f":"IF(ISBLANK(N78),\"\",IF(N78<F78,\"Yes\",\"No\"))","v":""},{"$f":"IF(ISBLANK(N78),\"\",IF(N78>G78,\"Yes\",\"No\"))","v":""}]
[null,null,null,"Trailers",null,5,20,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Vans",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,3,"Administrative Buildings",null,null,50,75,null,null,null,null,null,"",null,"","",""]
[null,4,"Leasehold Improvements",null,null,"Lease dependent",null,null,null,null,null,null,"",null,""]
[null,5,"Station Buildings","Station Buildings",null,50,75,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Parking",null,25,30,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Fence",null,25,60,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Roof",null,20,30,null,null,null,null,null,"",null,"","",""]
[null,6,"Computer Equipment","Hardware",null,3,5,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Software",null,2,5,null,null,null,null,null,"",null,"","",""]
[null,7,"Equipment","Power Operated",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Stores",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Tools, Shop, Garage Equipment",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Measurement & Testing Equipment",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,8,"Communication","Towers",null,60,70,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Wireless",null,2,10,null,null,null,null,null,"",null,"","",""]
[null,9,"Residential Energy Meters",null,null,25,35,null,null,null,null,null,"",null,"","",""]
[null,10,"Industrial/Commercial Energy Meters",null,null,25,35,null,null,null,null,null,"",null,"","",""]
[null,11,"Wholesale Energy Meters",null,null,15,30,null,null,null,null,null,"",null,"","",""]
[null,12,"Current & Potential Transformer (CT & PT)",null,null,35,50,null,null,null,null,null,"",null,"","",""]
[null,13,"Smart Meters",null,null,5,15,null,null,null,null,null,"",null,"","",""]
[null,14,"Repeaters - Smart Metering",null,null,10,15,null,null,null,null,null,"",null,"","",""]
[null,15,"Data Collectors - Smart Metering",null,null,15,20,null,null,null,null,null,"",null,"","",""]
[]
[]
["* TS & MS = Transformer and Municipal Stations UG = Underground Systems S = Monitoring and Control Systems"]
[]
["Note 1:","Tables F-1 and F-2 above are to be used as a reference in order to complete columns J, K, L and N."]
[null,"See pages 17-19 of Kinetrics Report"]

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[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",42608]
[]
["Appendix 2-CA"]
["Depreciation and Amortization Expense"]
[null,"Former CGAAP (Year 1)"]
[]
["Select the set of appendices that apply",null,null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard"]
["2012 Set of Appendices (2-CA to 2-CG)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,null,2012,"Former CGAAP"]
["2013 Set of Appendices (2-CA to 2-CF)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,null,2013,"Former CGAAP"]
[]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan. 1","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation 1","Years","Depreciation Rate","Current Year Depreciation Expense","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) ","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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."]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,"2016-08-26","Date:","2016-08-26"]
[]
["Appendix 2-CB"]
["Depreciation and Amortization Expense"]
["MIFRS (Year 1)"]
[]
["Select the set of appendices that apply",null,null,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,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,null,null,2013,null,"Revised CGAAP"]
[]
[]
["Account","Description","Subsidiary","Subsidiary 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,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)",720,"Computer Equip-Software",14077453.33,4531758.59,3.056778657607321,5,{"$f":"IF(H20=0,0,1/H20)","v":0.2},{"$f":"IF(G20=0,0,+E20/G20)","v":4605323.0890518781},{"$f":"IF(H20=0,0,+(F20*0.5)/H20)","v":453175.859},{"$f":"IF(ISERROR(+J20+K20), 0, +J20+K20)","v":5058498.9480518783},4745615.3099999996,{"$f":"IF(ISERROR(+L20-M20), 0, +L20-M20)","v":312883.63805187866},{"$f":"IF(H20=0,0,+(F20)/H20)","v":906351.71799999999},755669.14382097172,{"$f":"IF(ISERROR(+O20+J20-P20), 0, +O20+J20-P20)","v":4756005.6632309072}]
[1611,"Computer Software (Formally known as Account 1925)",721,"Computer Equip-Software - 3 yr",210847.41000000003,239211.99,2.4626641299672549,3,0.33333333333333331,85617.607141093817,39868.665000000001,125486.27214109382,122291.33,3194.942141093823,79737.33,6205.1032276214828,{"$f":"IF(ISERROR(+O21+J21-P21), 0, +O21+J21-P21)","v":159149.83391347236}]
[1612,"Land Rights (Formally known as Account 1906)",410,"Land Rights",199907.08999999991,2188.85,11.980294172675251,25,0.04,16686.325654335731,43.777000000000001,16730.102654335729,16759.32,-29.217345664270397,87.554000000000002,0,16773.879654335731]
[1805,"Land",1800,"Land",385689.89,0,0,0,0,0,0,0,0,0,0,0,0]
[1808,"Buildings",340,"SS Building Overall",311966.27999999991,0,54.016024942154665,75,1.3333333333333334E-2,5775.4394243945599,0,5775.4394243945599,5775.43,9.4243945595735568E-3,0,0,5775.4394243945599]
[1808,"Buildings",341,"SS Roof",114004.51000000001,0,21.438045294302938,30,3.3333333333333333E-2,5317.859368003863,0,5317.859368003863,5317.87,-1.0631996136908128E-2,0,0,5317.859368003863]
[1820,"Distribution Station Equipment <50 kV",310,"Distr Stn Equip",9039456.8999999985,89265.07,38.300128094180302,45,2.2222222222222223E-2,236016.36208035404,991.83411111111116,237008.19619146516,237462.74,-454.54380853482871,1983.6682222222223,0,238000.03030257626]
[1820,"Distribution Station Equipment <50 kV",311,"Battery Banks & Charges",151859.06,11427.19,5.8108433741952092,15,6.6666666666666666E-2,26133.738292512866,380.90633333333335,26514.644625846198,26578.13,-63.485374153802695,761.8126666666667,10198.15,16697.400959179533]
[1820,"Distribution Station Equipment <50 kV",312,"Digital Relays",246238.27999999997,26723.200000000001,16.761372943060675,20,0.05,14690.81803957738,668.08,15358.89803957738,15136.21,222.68803957738055,1336.16,0,16026.97803957738]
[1610,"Intangible - wholesale meter",313,"Intangible - wholesale meter",1128589.3399999999,0,26.187860411140289,30,3.3333333333333333E-2,43095.897193643934,0,43095.897193643934,43095.89,7.1936439344426617E-3,0,0,43095.897193643934]
[1830,"Poles, Towers & Fixtures",210,"Poles, and Fixtures",19808138.280000009,1368435.43,35.554210411563382,45,2.2222222222222223E-2,557124.9663741024,15204.83811111111,572329.80448521348,571116.91,1212.8944852134446,30409.676222222221,0,587534.64259632467]
[1835,"Overhead Conductors & Devices",220,"OH Primary Conductor",25144483.210000001,1512787.73,42.026375037359387,50,0.02,598302.45144026307,15127.8773,613430.32874026312,611294.05000000005,2136.2787402630784,30255.7546,0,628558.20604026306]
[1835,"Overhead Conductors & Devices",221,"Switches & Reclosers",6420098.4700000025,462855.51,37.031835226686617,45,2.2222222222222223E-2,173367.00789199406,5142.8389999999999,178509.84689199406,178798.33,-288.48310800592299,10285.678,0,183652.68589199404]
[1840,"Underground Conduit",110,"Vaults & Manholes",23366761.140000001,2020212.73,53.819587136700946,60,1.6666666666666666E-2,434168.34619427269,16835.106083333332,451003.452277606,448989.84,2013.6122776059783,33670.212166666664,0,467838.55836093938]
[1840,"Underground Conduit",111,"Vault & Manhole Roofs",1195354.3899999999,138192.69,21.472702372085251,30,3.3333333333333333E-2,55668.558585992127,2303.2114999999999,57971.770085992124,57001.88,969.89008599212684,4606.4229999999998,2132.09,58142.891585992125]
[1845,"Underground Conductors & Devices",120,"Direct Buried Cable",35233361,62354.02,10.297787974041235,25,0.04,3421449.45,1247.0803999999998,3422696.5304,2964533.29,458163.24040000001,2494.1607999999997,351450.79999999981,3072492.8108000006]
[1845,"Underground Conductors & Devices",130,"TRXLPE Cable - in duct",7681835.79,2922009.02,38.96765954990326,40,{"$f":"IF(H36=0,0,1/H36)","v":2.5000000000000001E-2},{"$f":"IF(G36=0,0,+E36/G36)","v":197133.62},{"$f":"IF(H36=0,0,+(F36*0.5)/H36)","v":36525.11275},{"$f":"IF(ISERROR(+J36+K36), 0, +J36+K36)","v":233658.73275},684498.65,{"$f":"IF(ISERROR(+L36-M36), 0, +L36-M36)","v":-450839.91725000006},{"$f":"IF(H36=0,0,+(F36)/H36)","v":73050.2255},0,{"$f":"IF(ISERROR(+O36+J36-P36), 0, +O36+J36-P36)","v":270183.8455}]
[1845,"Underground Conductors & Devices",131,"SF6 & Vacuum Switchgear",1803655.7400000002,154113.25,25.999049047455415,30,3.3333333333333333E-2,69373.911973004564,2568.5541666666668,71942.466139671233,71124.38,818.08613967122801,5137.1083333333336,0,74511.020306337901]
[1845,"Underground Conductors & Devices",132,"PILC Primary Cable",2318302.65,228576.21,17.8027113328253,30,3.3333333333333333E-2,130221.88624299195,3809.6034999999997,134031.48974299195,133136.82,894.66974299194408,7619.2069999999994,3411.3399999999997,134429.75324299195]
[1845,"Underground Conductors & Devices",133,"Air Insulated Switchgear",332630.24999999953,0,7.853472526503614,25,0.04,42354.544295845059,0,42354.544295845059,42354.57,-2.5704154941195156E-2,0,7159.5400000000081,35195.00429584505]
[1850,"Line Transformers",150,"Pad Mount Transformers",28751170.639999993,2643482.83,27.027958530766952,35,2.8571428571428571E-2,1063756.6506279579,37764.040428571432,1101520.6910565293,1086115.99,15404.701056529302,75528.080857142864,0,1139284.7314851007]
[1850,"Line Transformers",151,"Network Transformers",4644622.5999999996,30714.02,26.626444035336554,35,2.8571428571428571E-2,174436.45850103063,438.77171428571427,174875.23021531635,174836.6,38.630215316341491,877.54342857142854,0,175314.00192960206]
[1850,"Line Transformers",230,"Overhead Transformers",13094011.579999998,1254211.6599999999,26.483384073376868,35,2.8571428571428571E-2,494423.65612040891,17917.309428571429,512340.96554898034,507850.8,4490.1655489803525,35834.618857142857,0,530258.27497755177]
[1855,"Services (Overhead & Underground)",160,"UG Secondary Services",8499310.3200000003,1231607.33,25.515809889914763,30,3.3333333333333333E-2,333099.7666415202,20526.788833333336,353626.55547485355,351007.55,2619.0054748535622,41053.577666666672,0,374153.34430818685]
[1855,"Services (Overhead & Underground)",240,"OH Secondary Services",6658451.7299999967,767614.91,51.431477041306771,60,1.6666666666666666E-2,129462.58036984463,6396.7909166666668,135859.3712865113,134317.70000000001,1541.6712865112931,12793.581833333334,0,142256.16220317796]
[1860,"Meters",600,"Regular Meters",1826105.2900000014,10457.25,15.088264667270845,30,3.3333333333333333E-2,121028.1851670558,174.28749999999999,121202.4726670558,121232.38,-29.907332944203517,348.57499999999999,24210.989999999994,97165.770167055802]
[1860,"Meters (Smart Meters)",601,"Smart Meters",14409537.59,689125.25,12.252016334299356,15,6.6666666666666666E-2,1176095.1990947558,22970.841666666667,1199066.0407614224,1196053.94,3012.1007614224218,45941.683333333334,0,1222036.8824280892]
[1860,"Meters (Smart Meters)",602,"CT's and PT's",1442645.4899999998,132720.29999999999,18.421869283007403,30,3.3333333333333333E-2,78311.569137596511,2212.0049999999997,80523.574137596515,80087.64,435.93413759651594,4424.0099999999993,1978.960000000003,80756.619137596499]
[1908,"Buildings & Fixtures",350,"Buildings - Civil",4480987.3100000005,0,38.948337905020892,65,1.5384615384615385E-2,115049.51304795856,0,115049.51304795856,115049.51,3.0479585693683475E-3,0,0,115049.51304795856]
[1908,"Buildings & Fixtures",351,"Buildings - Roof",961864.22,0,21.621857045700867,25,0.04,44485.735798130721,0,44485.735798130721,44485.73,5.7981307181762531E-3,0,0,44485.735798130721]
[1908,"Buildings & Fixtures",352,"Buildings - Parking",658721.41,220743.03,29.322999518475783,30,3.3333333333333333E-2,22464.325642571253,3679.0504999999998,26143.376142571255,29905.11,-3761.733857428746,7358.1009999999997,0,29822.426642571252]
[1908,"Buildings & Fixtures",353,"Buildings - Fences",5202.0199999999968,0,11,60,1.6666666666666666E-2,472.91090909090877,0,472.91090909090877,472.91,9.0909090874902176E-4,0,0,472.91090909090877]
[1908,"Buildings & Fixtures",354,"Electronic/Mechanical Systems",2338994.8899999997,100528.04,8.2786470050353316,12,8.3333333333333329E-2,282533.47299109987,4188.6683333333331,286722.14132443321,286847.77,-125.62867556681158,8377.3366666666661,3735.8999999999992,287174.90965776652]
[1908,"Buildings & Fixtures",355,"Electric / Mechanical Systems",3718301.91,113680.54,9.5738053203256204,30,3.3333333333333333E-2,388382.86194371193,1894.6756666666665,390277.53761037858,390044.79,232.74761037860299,3789.3513333333331,0,392172.21327704529]
[1908,"Buildings & Fixtures",356,"Buildings - Improvements",0,0,0,15,6.6666666666666666E-2,0,0,0,0,0,0,0,0]
[1915,"Office Furniture & Equipment ",700,"Office Furn & Equip",368452.16999999993,101295.9,2.4452641947629967,5,0.2,150679.90231448654,10129.59,160809.49231448653,158789.29,2020.2023144865234,20259.18,50639.062753379607,120300.01956110692]
[1920,"Computer Equipment - Hardware",710,"Computer Equip-Hardware",1270976.21,1427607.83,2.1615202607607449,3,0.33333333333333331,588001.06252655771,237934.63833333334,825935.70085989102,734873.17,91062.530859890976,475869.27666666667,137480.92902886376,926389.41016436066]
[1930,"Transportation Equipment",730,"Transportation-Cars, Vans",1431409.59,368509.09,5.9294773776934191,8,0.125,241405.69207413384,23031.818125000002,264437.51019913383,272008.73,-7571.2198008661508,46063.636250000003,0,287469.32832413382]
[1930,"Transportation Equipment",740,"Transportation-Large Vehicles",3124581.2199999997,660310.68000000005,9.9023500798361184,12,8.3333333333333329E-2,315539.36134438409,27512.945000000003,343052.30634438409,323806.56,19245.746344384097,55025.890000000007,0,370565.2513443841]
[1930,"Transportation Equipment",750,"Trailers",148677.10999999999,111227.63,7.0108165883179954,10,0.1,21206.817797478561,5561.3815000000004,26768.199297478561,24914.38,1853.8192974785597,11122.763000000001,2513.5299999999979,29816.050797478565]
[1935,"Stores Equipment",760,"Stores Equipment",19195.900000000023,5499,2.6666154577428398,8,0.125,7198.6007372238137,343.6875,7542.2882372238137,7599.56,-57.271762776186733,687.375,1686.7700000000009,6199.2057372238123]
[1940,"Tools, Shop & Garage Equipment",770,"Tools,Shop & Garage Equi",518105.37999999989,112143.02,4.128595308304174,8,0.125,125491.92674755336,7008.9387500000003,132500.86549755334,129400.68,3100.1854975533497,14017.877500000001,21214.051468030691,118295.75277952265]
[1945,"Measurement & Testing Equipment",780,"Measurement & Test Equip",89696.05,18373.810000000001,6.9384050682136538,8,0.125,12927.473838464284,1148.3631250000001,14075.836963464284,13719.86,355.97696346428347,2296.7262500000002,32.171304347825981,15192.028784116457]
[1950,"Power Operated Equipment",790,"Power Operated Equipment",549528.92999999993,53630,5.4633675864535647,8,0.125,100584.28639554813,3351.875,103936.16139554813,106170.73,-2234.5686044518661,6703.75,0,107288.03639554813]
[1955,"Communications Equipment",330,"Communication Towers",658620.39999999991,0,32.703321867492981,35,2.8571428571428571E-2,20139.250766897381,0,20139.250766897381,20139.259999999998,-9.2331026171450503E-3,0,0,20139.250766897381]
[1955,"Communications Equipment",331,"Communication -wireless",2309143.2699999996,128543.7,11.967981851212196,15,6.6666666666666666E-2,192943.41340984858,4284.79,197228.20340984859,195251.16,1977.0434098485857,8569.58,0,201512.99340984857]
[1955,"Communications Equipment",332,"Communication -equipment",0,0,null,8,0.125,0,0,0,0,0,0,0,0]
[1960,"Miscellaneous Equipment ",795,"Miscellaneous Equipment",0,0,null,8,0.125,0,0,0,0,0,0,0,0]
[1980,"System Supervisor Equipment",320,"Scada RTU's",1000975.0099999998,239273.85,16.151224161395373,20,0.05,61975.179094630388,5981.8462500000005,67957.025344630383,64998.48,2958.54534463038,11963.692500000001,0,73938.871594630386]
[1980,"System Supervisor Equipment",321,"Scada Master Station",374945.54000000004,0,6.2915698421592632,10,0.1,59594.910238065313,0,59594.910238065313,59594.9,1.0238065311568789E-2,0,0,59594.910238065313]
[1995,"Contributions & Grants",1995,"Contribution & Grants Credit",-29091139.670000002,-2418671.9500000002,34.663903923693596,40,2.5000000000000001E-2,-839234.37285191414,-30233.399375000001,-869467.77222691418,-864118.04,-5349.7322269141441,-60466.798750000002,0,-899701.1716019141]
[2440,"Deferred Revenue ",1996,"Deferred Revenue",0,0,0,40,2.5000000000000001E-2,0,0,0,0,0,0,0,0]
[null,"Total",null,null,{"$f":"SUM(E20:E71)","v":223433727.12},{"$f":"SUM(F20:F71)","v":21772739.199999996},null,null,null,{"$f":"SUM(J20:J71)","v":16200278.269670343},1008113.048451984,17208391.318122327,16746338.09,462053.22812233609,2016226.0969039679,1379718.5316032153,16836785.834971096]
[]
[null,"Actual depreciation expense on additions is calculated based on when the asset is put into service. London Hydro does not apply half-year depreciation expense on actual additions in the year.  This is the reason for the variance in the above schedule."]
[]
[]
["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."]

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[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"2016-08-26","Date:","2016-08-26"]
[]
["Appendix 2-CC"]
["Depreciation and Amortization Expense"]
["MIFRS (Year 2)"]
[]
["Select the set of appendices that apply",null,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,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,null,null,2014,"MIFRS"]
[]
[]
["Account","Description","Subsidiary","Subsidiary 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,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)",720,"Computer Equip-Software",3514450.8,5,{"$f":"IF(F20=0,0,1/F20)","v":0.2},{"$f":"IF(F20=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q20,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q20+((E20*0.5)/F20))","v":5107450.7432309072},4996952.95,{"$f":"IF(ISERROR(+H20-I20), 0, +H20-I20)","v":110497.79323090706},{"$f":"IF(F20=0,0,+(E20)/F20)","v":702890.15999999992},1067766.1495365584,{"$f":"IF(ISERROR(+K20+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q20-L20), 0, +K20+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q20-L20)","v":4391129.6736943489}]
[1611,"Computer Software (Formally known as Account 1925)",721,"Computer Equip-Software - 3 yr",605779.47,3,0.33333333333333331,{"$f":"IF(F21=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q21,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q21+((E21*0.5)/F21))","v":260113.07891347236},220875.36000000002,39237.718913472345,201926.49,33595.204968038437,{"$f":"IF(ISERROR(+K21+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q21-L21), 0, +K21+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q21-L21)","v":327481.11894543393}]
[1612,"Land Rights (Formally known as Account 1906)",410,"Land Rights",17280.64,25,0.04,{"$f":"IF(F22=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q22,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q22+((E22*0.5)/F22))","v":17119.49245433573},17263.919999999998,-144.42754566426811,691.22559999999999,0,{"$f":"IF(ISERROR(+K22+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q22-L22), 0, +K22+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q22-L22)","v":17465.105254335733}]
[1805,"Land",1800,"Land",0,0,0,{"$f":"IF(F23=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q23,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q23+((E23*0.5)/F23))","v":0},0,0,0,0,{"$f":"IF(ISERROR(+K23+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q23-L23), 0, +K23+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q23-L23)","v":0}]
[1808,"Buildings",340,"SS Building Overall",0,75,1.3333333333333334E-2,{"$f":"IF(F24=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q24,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q24+((E24*0.5)/F24))","v":5775.4394243945599},5775.41,2.9424394560010114E-2,0,0,{"$f":"IF(ISERROR(+K24+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q24-L24), 0, +K24+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q24-L24)","v":5775.4394243945599}]
[1808,"Buildings",341,"SS Roof",0,30,3.3333333333333333E-2,{"$f":"IF(F25=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q25,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q25+((E25*0.5)/F25))","v":5317.859368003863},5317.85,9.3680038626189344E-3,0,0,{"$f":"IF(ISERROR(+K25+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q25-L25), 0, +K25+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q25-L25)","v":5317.859368003863}]
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[1930,"Transportation Equipment",740,"Transportation-Large Vehicles",522391.78,12,8.3333333333333329E-2,{"$f":"IF(F58=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q58,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q58+((E58*0.5)/F58))","v":392331.57551105076},381477.9,10853.675511050737,43532.648333333338,0,{"$f":"IF(ISERROR(+K58+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q58-L58), 0, +K58+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q58-L58)","v":414097.89967771742}]
[1930,"Transportation Equipment",750,"Trailers",0,10,0.1,{"$f":"IF(F59=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q59,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q59+((E59*0.5)/F59))","v":29816.050797478565},29816.07,-1.9202521434635855E-2,0,0,{"$f":"IF(ISERROR(+K59+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q59-L59), 0, +K59+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q59-L59)","v":29816.050797478565}]
[1935,"Stores Equipment",760,"Stores Equipment",3348.27,8,0.125,{"$f":"IF(F60=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q60,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q60+((E60*0.5)/F60))","v":6408.4726122238126},6493.32,-84.847387776187134,418.53375,584.78750000000014,{"$f":"IF(ISERROR(+K60+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q60-L60), 0, +K60+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q60-L60)","v":6032.9519872238116}]
[1940,"Tools, Shop & Garage Equipment",770,"Tools,Shop & Garage Equi",133093.97,8,0.125,{"$f":"IF(F61=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q61,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q61+((E61*0.5)/F61))","v":126614.12590452265},126202.06,412.06590452264936,16636.74625,15803.774942566692,{"$f":"IF(ISERROR(+K61+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q61-L61), 0, +K61+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q61-L61)","v":119128.72408695595}]
[1945,"Measurement & Testing Equipment",780,"Measurement & Test Equip",82862.289999999994,8,0.125,{"$f":"IF(F62=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q62,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q62+((E62*0.5)/F62))","v":20370.921909116456},17163.82,3207.1019091164562,10357.786249999999,353.88434782608698,{"$f":"IF(ISERROR(+K62+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q62-L62), 0, +K62+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q62-L62)","v":25195.930686290372}]
[1950,"Power Operated Equipment",790,"Power Operated Equipment",100000,8,0.125,{"$f":"IF(F63=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q63,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q63+((E63*0.5)/F63))","v":113538.03639554813},109351.59,4186.4463955481333,12500,517.82657142856988,{"$f":"IF(ISERROR(+K63+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q63-L63), 0, +K63+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q63-L63)","v":119270.20982411956}]
[1955,"Communications Equipment",330,"Communication Towers",0,35,2.8571428571428571E-2,{"$f":"IF(F64=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q64,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q64+((E64*0.5)/F64))","v":20139.250766897381},20139.259999999998,-9.2331026171450503E-3,0,0,{"$f":"IF(ISERROR(+K64+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q64-L64), 0, +K64+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q64-L64)","v":20139.250766897381}]
[1955,"Communications Equipment",331,"Communication -wireless",64381.17,15,6.6666666666666666E-2,{"$f":"IF(F65=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q65,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q65+((E65*0.5)/F65))","v":203659.03240984856},201870.66,1788.3724098485545,4292.0779999999995,0,{"$f":"IF(ISERROR(+K65+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q65-L65), 0, +K65+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q65-L65)","v":205805.07140984858}]
[1955,"Communications Equipment",332,"Communication -equipment",172311.86,8,0.125,{"$f":"IF(F66=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q66,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q66+((E66*0.5)/F66))","v":10769.491249999999},8538.43,2231.0612499999988,21538.982499999998,0,{"$f":"IF(ISERROR(+K66+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q66-L66), 0, +K66+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q66-L66)","v":21538.982499999998}]
[1960,"Miscellaneous Equipment ",795,"Miscellaneous Equipment",0,8,0.125,{"$f":"IF(F67=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q67,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q67+((E67*0.5)/F67))","v":0},0,0,0,0,{"$f":"IF(ISERROR(+K67+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q67-L67), 0, +K67+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q67-L67)","v":0}]
[1980,"System Supervisor Equipment",320,"Scada RTU's",169436.92,20,0.05,{"$f":"IF(F68=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q68,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q68+((E68*0.5)/F68))","v":78174.794594630381},75272.179999999993,2902.6145946303877,8471.8460000000014,0,{"$f":"IF(ISERROR(+K68+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q68-L68), 0, +K68+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q68-L68)","v":82410.717594630391}]
[1980,"System Supervisor Equipment",321,"Scada Master Station",115140.46,10,0.1,{"$f":"IF(F69=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q69,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q69+((E69*0.5)/F69))","v":65351.933238065314},62066.04,3285.8932380653132,11514.046,0,{"$f":"IF(ISERROR(+K69+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q69-L69), 0, +K69+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q69-L69)","v":71108.956238065308}]
[1995,"Contributions & Grants",1995,"Contribution & Grants Credit",0,40,2.5000000000000001E-2,{"$f":"IF(F70=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q70,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q70+((E70*0.5)/F70))","v":-899701.1716019141},-899701.21,3.8398085860535502E-2,0,0,{"$f":"IF(ISERROR(+K70+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q70-L70), 0, +K70+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q70-L70)","v":-899701.1716019141}]
[2440,"Deferred Revenue ",1996,"Deferred Revenue",-1870692.02,40,2.5000000000000001E-2,{"$f":"IF(F71=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q71,+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q71+((E71*0.5)/F71))","v":-23383.650249999999},-20810.84,-2572.8102499999986,-46767.300499999998,0,{"$f":"IF(ISERROR(+K71+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q71-L71), 0, +K71+'App.2-CB_NewCGAAP_DepExp_Yr1'!Q71-L71)","v":-46767.300499999998}]
[null,"Total",null,null,{"$f":"SUM(E20:E71)","v":24651127.270000007},null,null,{"$f":"SUM(H20:H71)","v":17696431.460760798},17423638.880000003,272792.5807607887,1719291.2515793645,1621235.5689340881,16934841.517616376]
[]
["Actual depreciation expense on additions is calculated based on when the asset is put into service. London Hydro does not apply half-year depreciation expense on actual additions in the year.  This is the reason for the variance in the above schedule."]
[]
[]
["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":84,"n_cols":13,"rows_kept":84,"cut":false,"hidden":false,"merged":[[79,1,79,12],[80,1,80,12],[81,1,81,12],[83,1,84,12],[72,1,72,6],[8,0,8,12],[9,0,9,12],[10,0,10,12],[17,0,18,0],[17,1,18,1],[17,8,18,8],[17,11,18,11],[12,0,12,1],[13,0,13,1],[14,0,14,1],[17,2,18,2],[17,3,18,3],[13,2,13,10],[14,2,14,10]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"2016-08-26","Date:","2016-08-26"]
[]
["Appendix 2-CD"]
["Depreciation and Amortization Expense"]
["MIFRS (Year 3)"]
[]
["Select the set of appendices that apply",null,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,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,null,null,2015,"MIFRS"]
[]
[]
["Account","Description","Subsidiary","Subsidiary 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,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)",720,"Computer Equip-Software",4210967.72,5,{"$f":"IF(F20=0,0,1/F20)","v":0.2},{"$f":"IF(F20=0,+'App.2-CC_DepExp_Yr2'!M20,+'App.2-CC_DepExp_Yr2'!M20+((E20*0.5)/F20))","v":4812226.4456943488},4625389.3900000006,{"$f":"IF(ISERROR(+H20-I20), 0, +H20-I20)","v":186837.05569434818},{"$f":"IF(F20=0,0,+(E20)/F20)","v":842193.54399999999},563584.18562919449,{"$f":"IF(ISERROR(+K20+'App.2-CC_DepExp_Yr2'!M20-L20), 0, +K20+'App.2-CC_DepExp_Yr2'!M20-L20)","v":4669739.0320651541}]
[1611,"Computer Software (Formally known as Account 1925)",721,"Computer Equip-Software - 3 yr",784435.62,3,0.33333333333333331,{"$f":"IF(F21=0,+'App.2-CC_DepExp_Yr2'!M21,+'App.2-CC_DepExp_Yr2'!M21+((E21*0.5)/F21))","v":458220.38894543395},351397.76,106822.62894543394,{"$f":"IF(F21=0,0,+(E21)/F21)","v":261478.54},82491.021830617668,{"$f":"IF(ISERROR(+K21+'App.2-CC_DepExp_Yr2'!M21-L21), 0, +K21+'App.2-CC_DepExp_Yr2'!M21-L21)","v":506468.63711481623}]
[1612,"Land Rights (Formally known as Account 1906)",410,"Land Rights",31245.050000000003,25,{"$f":"IF(F22=0,0,1/F22)","v":0.04},{"$f":"IF(F22=0,+'App.2-CC_DepExp_Yr2'!M22,+'App.2-CC_DepExp_Yr2'!M22+((E22*0.5)/F22))","v":18090.006254335734},17569.29,{"$f":"IF(ISERROR(+H22-I22), 0, +H22-I22)","v":520.71625433573354},{"$f":"IF(F22=0,0,+(E22)/F22)","v":1249.8020000000001},0,{"$f":"IF(ISERROR(+K22+'App.2-CC_DepExp_Yr2'!M22-L22), 0, +K22+'App.2-CC_DepExp_Yr2'!M22-L22)","v":18714.907254335732}]
[1805,"Land",1800,"Land",0,0,0,{"$f":"IF(F23=0,+'App.2-CC_DepExp_Yr2'!M23,+'App.2-CC_DepExp_Yr2'!M23+((E23*0.5)/F23))","v":0},0,0,0,0,{"$f":"IF(ISERROR(+K23+'App.2-CC_DepExp_Yr2'!M23-L23), 0, +K23+'App.2-CC_DepExp_Yr2'!M23-L23)","v":0}]
[1808,"Buildings",340,"SS Building Overall",0,75,1.3333333333333334E-2,{"$f":"IF(F24=0,+'App.2-CC_DepExp_Yr2'!M24,+'App.2-CC_DepExp_Yr2'!M24+((E24*0.5)/F24))","v":5775.4394243945599},5775.43,9.4243945595735568E-3,0,0,{"$f":"IF(ISERROR(+K24+'App.2-CC_DepExp_Yr2'!M24-L24), 0, +K24+'App.2-CC_DepExp_Yr2'!M24-L24)","v":5775.4394243945599}]
[1808,"Buildings",341,"SS Roof",0,30,3.3333333333333333E-2,{"$f":"IF(F25=0,+'App.2-CC_DepExp_Yr2'!M25,+'App.2-CC_DepExp_Yr2'!M25+((E25*0.5)/F25))","v":5317.859368003863},5317.87,-1.0631996136908128E-2,0,0,{"$f":"IF(ISERROR(+K25+'App.2-CC_DepExp_Yr2'!M25-L25), 0, +K25+'App.2-CC_DepExp_Yr2'!M25-L25)","v":5317.859368003863}]
[1820,"Distribution Station Equipment <50 kV",310,"Distr Stn Equip",130215.11000000002,45,2.2222222222222223E-2,{"$f":"IF(F26=0,+'App.2-CC_DepExp_Yr2'!M26,+'App.2-CC_DepExp_Yr2'!M26+((E26*0.5)/F26))","v":243792.19285813181},243334.96,457.23285813181428,2893.6691111111113,0,{"$f":"IF(ISERROR(+K26+'App.2-CC_DepExp_Yr2'!M26-L26), 0, +K26+'App.2-CC_DepExp_Yr2'!M26-L26)","v":245239.02741368738}]
[1820,"Distribution Station Equipment <50 kV",311,"Battery Banks & Charges",12194.76,15,6.6666666666666666E-2,{"$f":"IF(F27=0,+'App.2-CC_DepExp_Yr2'!M27,+'App.2-CC_DepExp_Yr2'!M27+((E27*0.5)/F27))","v":16874.411054417626},16738.920000000002,135.49105441762367,812.98400000000004,2000.0609523809526,{"$f":"IF(ISERROR(+K27+'App.2-CC_DepExp_Yr2'!M27-L27), 0, +K27+'App.2-CC_DepExp_Yr2'!M27-L27)","v":15280.842102036675}]
[1820,"Distribution Station Equipment <50 kV",312,"Digital Relays",24380.74,20,0.05,{"$f":"IF(F28=0,+'App.2-CC_DepExp_Yr2'!M28,+'App.2-CC_DepExp_Yr2'!M28+((E28*0.5)/F28))","v":19958.658039577378},20060.25,-101.59196042262192,1219.037,0,{"$f":"IF(ISERROR(+K28+'App.2-CC_DepExp_Yr2'!M28-L28), 0, +K28+'App.2-CC_DepExp_Yr2'!M28-L28)","v":20568.17653957738}]
[1610,"Intangible - wholesale meter",313,"Intangible - wholesale meter",0,30,3.3333333333333333E-2,{"$f":"IF(F29=0,+'App.2-CC_DepExp_Yr2'!M29,+'App.2-CC_DepExp_Yr2'!M29+((E29*0.5)/F29))","v":43095.897193643934},43095.889999999992,7.1936439417186193E-3,0,0,{"$f":"IF(ISERROR(+K29+'App.2-CC_DepExp_Yr2'!M29-L29), 0, +K29+'App.2-CC_DepExp_Yr2'!M29-L29)","v":43095.897193643934}]
[1830,"Poles, Towers & Fixtures",210,"Poles, and Fixtures",1462624.2200000004,45,2.2222222222222223E-2,{"$f":"IF(F30=0,+'App.2-CC_DepExp_Yr2'!M30,+'App.2-CC_DepExp_Yr2'!M30+((E30*0.5)/F30))","v":646558.62726299127},637345.97,9212.6572629912989,32502.760444444455,0,{"$f":"IF(ISERROR(+K30+'App.2-CC_DepExp_Yr2'!M30-L30), 0, +K30+'App.2-CC_DepExp_Yr2'!M30-L30)","v":662810.00748521357}]
[1835,"Overhead Conductors & Devices",220,"OH Primary Conductor",2462827.9100000015,50,0.02,{"$f":"IF(F31=0,+'App.2-CC_DepExp_Yr2'!M31,+'App.2-CC_DepExp_Yr2'!M31+((E31*0.5)/F31))","v":712767.7595402631},702627.73999999987,10140.019540263223,49256.558200000029,0,{"$f":"IF(ISERROR(+K31+'App.2-CC_DepExp_Yr2'!M31-L31), 0, +K31+'App.2-CC_DepExp_Yr2'!M31-L31)","v":737396.03864026302}]
[1835,"Overhead Conductors & Devices",221,"Switches & Reclosers",264460.94000000006,45,2.2222222222222223E-2,{"$f":"IF(F32=0,+'App.2-CC_DepExp_Yr2'!M32,+'App.2-CC_DepExp_Yr2'!M32+((E32*0.5)/F32))","v":194395.3685586607},192445.48,1949.8885586606921,5876.9097777777788,0,{"$f":"IF(ISERROR(+K32+'App.2-CC_DepExp_Yr2'!M32-L32), 0, +K32+'App.2-CC_DepExp_Yr2'!M32-L32)","v":197333.8234475496}]
[1840,"Underground Conduit",110,"Vaults & Manholes",4855642.01,60,1.6666666666666666E-2,{"$f":"IF(F33=0,+'App.2-CC_DepExp_Yr2'!M33,+'App.2-CC_DepExp_Yr2'!M33+((E33*0.5)/F33))","v":547216.92244427267},530149.23,17067.692444272689,80927.366833333333,0,{"$f":"IF(ISERROR(+K33+'App.2-CC_DepExp_Yr2'!M33-L33), 0, +K33+'App.2-CC_DepExp_Yr2'!M33-L33)","v":587680.60586093937}]
[1840,"Underground Conduit",111,"Vault & Manhole Roofs",237944.14000000004,30,3.3333333333333333E-2,{"$f":"IF(F34=0,+'App.2-CC_DepExp_Yr2'!M34,+'App.2-CC_DepExp_Yr2'!M34+((E34*0.5)/F34))","v":67663.388585992128},65510.66,2152.7285859921249,7931.4713333333348,0,{"$f":"IF(ISERROR(+K34+'App.2-CC_DepExp_Yr2'!M34-L34), 0, +K34+'App.2-CC_DepExp_Yr2'!M34-L34)","v":71629.124252658803}]
[1845,"Underground Conductors & Devices",120,"Direct Buried Cable",813.08999999999901,25,0.04,{"$f":"IF(F35=0,+'App.2-CC_DepExp_Yr2'!M35,+'App.2-CC_DepExp_Yr2'!M35+((E35*0.5)/F35))","v":2872146.1308000004},2872461.5100000007,-315.3792000003159,32.523599999999959,267397.43333333329,{"$f":"IF(ISERROR(+K35+'App.2-CC_DepExp_Yr2'!M35-L35), 0, +K35+'App.2-CC_DepExp_Yr2'!M35-L35)","v":2604764.9592666673}]
[1845,"Underground Conductors & Devices",130,"TRXLPE Cable - in duct",4637057.4200000018,40,2.5000000000000001E-2,{"$f":"IF(F36=0,+'App.2-CC_DepExp_Yr2'!M36,+'App.2-CC_DepExp_Yr2'!M36+((E36*0.5)/F36))","v":414198.07124999998},396882.11999999994,17315.951250000042,115926.43550000005,0,{"$f":"IF(ISERROR(+K36+'App.2-CC_DepExp_Yr2'!M36-L36), 0, +K36+'App.2-CC_DepExp_Yr2'!M36-L36)","v":472161.28899999999}]
[1845,"Underground Conductors & Devices",131,"SF6 & Vacuum Switchgear",277734.18,30,3.3333333333333333E-2,{"$f":"IF(F37=0,+'App.2-CC_DepExp_Yr2'!M37,+'App.2-CC_DepExp_Yr2'!M37+((E37*0.5)/F37))","v":82545.995973004567},81714.909999999989,831.08597300457768,9257.8060000000005,0,{"$f":"IF(ISERROR(+K37+'App.2-CC_DepExp_Yr2'!M37-L37), 0, +K37+'App.2-CC_DepExp_Yr2'!M37-L37)","v":87174.898973004558}]
[1845,"Underground Conductors & Devices",132,"PILC Primary Cable",94011.66,30,3.3333333333333333E-2,{"$f":"IF(F38=0,+'App.2-CC_DepExp_Yr2'!M38,+'App.2-CC_DepExp_Yr2'!M38+((E38*0.5)/F38))","v":118259.94490965863},117699.67,560.27490965863399,3133.7220000000002,0,{"$f":"IF(ISERROR(+K38+'App.2-CC_DepExp_Yr2'!M38-L38), 0, +K38+'App.2-CC_DepExp_Yr2'!M38-L38)","v":119826.80590965862}]
[1845,"Underground Conductors & Devices",133,"Air Insulated Switchgear",0,25,0.04,{"$f":"IF(F39=0,+'App.2-CC_DepExp_Yr2'!M39,+'App.2-CC_DepExp_Yr2'!M39+((E39*0.5)/F39))","v":34066.821095845051},34066.839999999997,-1.890415494563058E-2,0,2478.243333333332,{"$f":"IF(ISERROR(+K39+'App.2-CC_DepExp_Yr2'!M39-L39), 0, +K39+'App.2-CC_DepExp_Yr2'!M39-L39)","v":31588.577762511719}]
[1850,"Line Transformers",150,"Pad Mount Transformers",3974014.0700000017,35,2.8571428571428571E-2,{"$f":"IF(F40=0,+'App.2-CC_DepExp_Yr2'!M40,+'App.2-CC_DepExp_Yr2'!M40+((E40*0.5)/F40))","v":1252499.5336279578},1236225.0900000001,16274.44362795772,113543.25914285719,0,{"$f":"IF(ISERROR(+K40+'App.2-CC_DepExp_Yr2'!M40-L40), 0, +K40+'App.2-CC_DepExp_Yr2'!M40-L40)","v":1309271.1631993866}]
[1850,"Line Transformers",151,"Network Transformers",201128.32000000001,35,2.8571428571428571E-2,{"$f":"IF(F41=0,+'App.2-CC_DepExp_Yr2'!M41,+'App.2-CC_DepExp_Yr2'!M41+((E41*0.5)/F41))","v":182677.81050103062},180853.81,1824.0005010306195,5746.5234285714287,0,{"$f":"IF(ISERROR(+K41+'App.2-CC_DepExp_Yr2'!M41-L41), 0, +K41+'App.2-CC_DepExp_Yr2'!M41-L41)","v":185551.07221531635}]
[1850,"Line Transformers",230,"Overhead Transformers",1504332.44,35,2.8571428571428571E-2,{"$f":"IF(F42=0,+'App.2-CC_DepExp_Yr2'!M42,+'App.2-CC_DepExp_Yr2'!M42+((E42*0.5)/F42))","v":602468.6158346947},591293.94000000006,11174.675834694644,42980.926857142855,0,{"$f":"IF(ISERROR(+K42+'App.2-CC_DepExp_Yr2'!M42-L42), 0, +K42+'App.2-CC_DepExp_Yr2'!M42-L42)","v":623959.07926326606}]
[1855,"Services (Overhead & Underground)",160,"UG Secondary Services",1285307.7899999991,30,3.3333333333333333E-2,{"$f":"IF(F43=0,+'App.2-CC_DepExp_Yr2'!M43,+'App.2-CC_DepExp_Yr2'!M43+((E43*0.5)/F43))","v":431914.29214152019},423747.24,8167.0521415201947,42843.592999999972,0,{"$f":"IF(ISERROR(+K43+'App.2-CC_DepExp_Yr2'!M43-L43), 0, +K43+'App.2-CC_DepExp_Yr2'!M43-L43)","v":453336.08864152018}]
[1855,"Services (Overhead & Underground)",240,"OH Secondary Services",1165610.78,60,1.6666666666666666E-2,{"$f":"IF(F44=0,+'App.2-CC_DepExp_Yr2'!M44,+'App.2-CC_DepExp_Yr2'!M44+((E44*0.5)/F44))","v":171922.79103651131},167199.81,4722.981036511308,19426.846333333335,0,{"$f":"IF(ISERROR(+K44+'App.2-CC_DepExp_Yr2'!M44-L44), 0, +K44+'App.2-CC_DepExp_Yr2'!M44-L44)","v":181636.21420317795}]
[1860,"Meters",600,"Regular Meters",45.52,30,3.3333333333333333E-2,{"$f":"IF(F45=0,+'App.2-CC_DepExp_Yr2'!M45,+'App.2-CC_DepExp_Yr2'!M45+((E45*0.5)/F45))","v":80876.987167055806},80877.09,-0.1028329441905953,1.5173333333333334,0,{"$f":"IF(ISERROR(+K45+'App.2-CC_DepExp_Yr2'!M45-L45), 0, +K45+'App.2-CC_DepExp_Yr2'!M45-L45)","v":80877.745833722482}]
[1860,"Meters (Smart Meters)",601,"Smart Meters",1012292.55,15,6.6666666666666666E-2,{"$f":"IF(F46=0,+'App.2-CC_DepExp_Yr2'!M46,+'App.2-CC_DepExp_Yr2'!M46+((E46*0.5)/F46))","v":1308245.2814280891},1303876.6099999999,4368.6714280892629,67486.17,0,{"$f":"IF(ISERROR(+K46+'App.2-CC_DepExp_Yr2'!M46-L46), 0, +K46+'App.2-CC_DepExp_Yr2'!M46-L46)","v":1341988.3664280891}]
[1860,"Meters (Smart Meters)",602,"CT's and PT's",286900.3000000001,30,3.3333333333333333E-2,{"$f":"IF(F47=0,+'App.2-CC_DepExp_Yr2'!M47,+'App.2-CC_DepExp_Yr2'!M47+((E47*0.5)/F47))","v":88981.227137596492},88181.290000000008,799.93713759648381,9563.343333333336,0,{"$f":"IF(ISERROR(+K47+'App.2-CC_DepExp_Yr2'!M47-L47), 0, +K47+'App.2-CC_DepExp_Yr2'!M47-L47)","v":93762.898804263168}]
[1908,"Buildings & Fixtures",350,"Buildings - Civil",0,65,1.5384615384615385E-2,{"$f":"IF(F48=0,+'App.2-CC_DepExp_Yr2'!M48,+'App.2-CC_DepExp_Yr2'!M48+((E48*0.5)/F48))","v":120273.66704795856},120319.73999999999,-46.072952041431563,0,0,{"$f":"IF(ISERROR(+K48+'App.2-CC_DepExp_Yr2'!M48-L48), 0, +K48+'App.2-CC_DepExp_Yr2'!M48-L48)","v":120273.66704795856}]
[1908,"Buildings & Fixtures",351,"Buildings - Roof",0,25,0.04,{"$f":"IF(F49=0,+'App.2-CC_DepExp_Yr2'!M49,+'App.2-CC_DepExp_Yr2'!M49+((E49*0.5)/F49))","v":44485.735798130721},44485.729999999996,5.7981307254522108E-3,0,0,{"$f":"IF(ISERROR(+K49+'App.2-CC_DepExp_Yr2'!M49-L49), 0, +K49+'App.2-CC_DepExp_Yr2'!M49-L49)","v":44485.735798130721}]
[1908,"Buildings & Fixtures",352,"Buildings - Parking",0,30,3.3333333333333333E-2,{"$f":"IF(F50=0,+'App.2-CC_DepExp_Yr2'!M50,+'App.2-CC_DepExp_Yr2'!M50+((E50*0.5)/F50))","v":34507.431642571253},34808.019999999997,-300.58835742874362,0,0,{"$f":"IF(ISERROR(+K50+'App.2-CC_DepExp_Yr2'!M50-L50), 0, +K50+'App.2-CC_DepExp_Yr2'!M50-L50)","v":34507.431642571253}]
[1908,"Buildings & Fixtures",353,"Buildings - Fences",0,60,1.6666666666666666E-2,{"$f":"IF(F51=0,+'App.2-CC_DepExp_Yr2'!M51,+'App.2-CC_DepExp_Yr2'!M51+((E51*0.5)/F51))","v":472.91090909090877},472.90999999999985,9.0909090891955202E-4,0,0,{"$f":"IF(ISERROR(+K51+'App.2-CC_DepExp_Yr2'!M51-L51), 0, +K51+'App.2-CC_DepExp_Yr2'!M51-L51)","v":472.91090909090877}]
[1908,"Buildings & Fixtures",354,"Electronic/Mechanical Systems",213730.83999999997,12,8.3333333333333329E-2,{"$f":"IF(F52=0,+'App.2-CC_DepExp_Yr2'!M52,+'App.2-CC_DepExp_Yr2'!M52+((E52*0.5)/F52))","v":303097.89507443318},302436.18,661.71507443318842,17810.903333333332,6842.637499999998,{"$f":"IF(ISERROR(+K52+'App.2-CC_DepExp_Yr2'!M52-L52), 0, +K52+'App.2-CC_DepExp_Yr2'!M52-L52)","v":305160.70924109983}]
[1908,"Buildings & Fixtures",355,"Electric / Mechanical Systems",459585.51,30,3.3333333333333333E-2,{"$f":"IF(F53=0,+'App.2-CC_DepExp_Yr2'!M53,+'App.2-CC_DepExp_Yr2'!M53+((E53*0.5)/F53))","v":417090.08077704528},416546.31000000006,543.77077704522526,15319.517,0,{"$f":"IF(ISERROR(+K53+'App.2-CC_DepExp_Yr2'!M53-L53), 0, +K53+'App.2-CC_DepExp_Yr2'!M53-L53)","v":424749.83927704528}]
[1908,"Buildings & Fixtures",356,"Buildings - Improvements",0,15,6.6666666666666666E-2,{"$f":"IF(F54=0,+'App.2-CC_DepExp_Yr2'!M54,+'App.2-CC_DepExp_Yr2'!M54+((E54*0.5)/F54))","v":0},0,0,0,0,{"$f":"IF(ISERROR(+K54+'App.2-CC_DepExp_Yr2'!M54-L54), 0, +K54+'App.2-CC_DepExp_Yr2'!M54-L54)","v":0}]
[1915,"Office Furniture & Equipment ",700,"Office Furn & Equip",79805.08,5,0.2,{"$f":"IF(F55=0,+'App.2-CC_DepExp_Yr2'!M55,+'App.2-CC_DepExp_Yr2'!M55+((E55*0.5)/F55))","v":125792.07733681152},122831.65,2960.4273368115246,15961.016,37066.995950523306,{"$f":"IF(ISERROR(+K55+'App.2-CC_DepExp_Yr2'!M55-L55), 0, +K55+'App.2-CC_DepExp_Yr2'!M55-L55)","v":96705.589386288222}]
[1920,"Computer Equipment - Hardware",710,"Computer Equip-Hardware",631316.59,3,0.33333333333333331,{"$f":"IF(F56=0,+'App.2-CC_DepExp_Yr2'!M56,+'App.2-CC_DepExp_Yr2'!M56+((E56*0.5)/F56))","v":968270.84230908169},959361.60000000009,8909.242309081601,210438.86333333331,379327.13119571807,{"$f":"IF(ISERROR(+K56+'App.2-CC_DepExp_Yr2'!M56-L56), 0, +K56+'App.2-CC_DepExp_Yr2'!M56-L56)","v":694163.14278003026}]
[1930,"Transportation Equipment",730,"Transportation-Cars, Vans",0,8,0.125,{"$f":"IF(F57=0,+'App.2-CC_DepExp_Yr2'!M57,+'App.2-CC_DepExp_Yr2'!M57+((E57*0.5)/F57))","v":307925.53957413381},301797.56,6127.9795741338166,0,11489.397477944998,{"$f":"IF(ISERROR(+K57+'App.2-CC_DepExp_Yr2'!M57-L57), 0, +K57+'App.2-CC_DepExp_Yr2'!M57-L57)","v":296436.14209618879}]
[1930,"Transportation Equipment",740,"Transportation-Large Vehicles",1135874.75,12,8.3333333333333329E-2,{"$f":"IF(F58=0,+'App.2-CC_DepExp_Yr2'!M58,+'App.2-CC_DepExp_Yr2'!M58+((E58*0.5)/F58))","v":461426.01426105073},422741.11000000004,38684.904261050688,94656.229166666672,0,{"$f":"IF(ISERROR(+K58+'App.2-CC_DepExp_Yr2'!M58-L58), 0, +K58+'App.2-CC_DepExp_Yr2'!M58-L58)","v":508754.1288443841}]
[1930,"Transportation Equipment",750,"Trailers",14351,10,0.1,{"$f":"IF(F59=0,+'App.2-CC_DepExp_Yr2'!M59,+'App.2-CC_DepExp_Yr2'!M59+((E59*0.5)/F59))","v":30533.600797478564},29935.62,597.98079747856536,1435.1,0,{"$f":"IF(ISERROR(+K59+'App.2-CC_DepExp_Yr2'!M59-L59), 0, +K59+'App.2-CC_DepExp_Yr2'!M59-L59)","v":31251.150797478564}]
[1935,"Stores Equipment",760,"Stores Equipment",0,8,0.125,{"$f":"IF(F60=0,+'App.2-CC_DepExp_Yr2'!M60,+'App.2-CC_DepExp_Yr2'!M60+((E60*0.5)/F60))","v":6032.9519872238116},6032.96,-8.01277618847962E-3,0,3603.8961681643136,{"$f":"IF(ISERROR(+K60+'App.2-CC_DepExp_Yr2'!M60-L60), 0, +K60+'App.2-CC_DepExp_Yr2'!M60-L60)","v":2429.0558190594979}]
[1940,"Tools, Shop & Garage Equipment",770,"Tools,Shop & Garage Equi",89981.02,8,0.125,{"$f":"IF(F61=0,+'App.2-CC_DepExp_Yr2'!M61,+'App.2-CC_DepExp_Yr2'!M61+((E61*0.5)/F61))","v":124752.53783695595},122990.26999999999,1762.267836955958,11247.627500000001,13920.414777076725,{"$f":"IF(ISERROR(+K61+'App.2-CC_DepExp_Yr2'!M61-L61), 0, +K61+'App.2-CC_DepExp_Yr2'!M61-L61)","v":116455.93680987922}]
[1945,"Measurement & Testing Equipment",780,"Measurement & Test Equip",316420.58999999997,8,0.125,{"$f":"IF(F62=0,+'App.2-CC_DepExp_Yr2'!M62,+'App.2-CC_DepExp_Yr2'!M62+((E62*0.5)/F62))","v":44972.217561290367},33574.439999999995,11397.777561290372,39552.573749999996,129.14234042553176,{"$f":"IF(ISERROR(+K62+'App.2-CC_DepExp_Yr2'!M62-L62), 0, +K62+'App.2-CC_DepExp_Yr2'!M62-L62)","v":64619.362095864839}]
[1950,"Power Operated Equipment",790,"Power Operated Equipment",147000,8,0.125,{"$f":"IF(F63=0,+'App.2-CC_DepExp_Yr2'!M63,+'App.2-CC_DepExp_Yr2'!M63+((E63*0.5)/F63))","v":128457.70982411956},110777.69000000002,17680.019824119547,18375,11739.648082289274,{"$f":"IF(ISERROR(+K63+'App.2-CC_DepExp_Yr2'!M63-L63), 0, +K63+'App.2-CC_DepExp_Yr2'!M63-L63)","v":125905.5617418303}]
[1955,"Communications Equipment",330,"Communication Towers",0,35,2.8571428571428571E-2,{"$f":"IF(F64=0,+'App.2-CC_DepExp_Yr2'!M64,+'App.2-CC_DepExp_Yr2'!M64+((E64*0.5)/F64))","v":20139.250766897381},20139.259999999998,-9.2331026171450503E-3,0,0,{"$f":"IF(ISERROR(+K64+'App.2-CC_DepExp_Yr2'!M64-L64), 0, +K64+'App.2-CC_DepExp_Yr2'!M64-L64)","v":20139.250766897381}]
[1955,"Communications Equipment",331,"Communication -wireless",69190.16,15,6.6666666666666666E-2,{"$f":"IF(F65=0,+'App.2-CC_DepExp_Yr2'!M65,+'App.2-CC_DepExp_Yr2'!M65+((E65*0.5)/F65))","v":208111.41007651525},206189.47000000003,1921.9400765152241,4612.677333333334,0,{"$f":"IF(ISERROR(+K65+'App.2-CC_DepExp_Yr2'!M65-L65), 0, +K65+'App.2-CC_DepExp_Yr2'!M65-L65)","v":210417.7487431819}]
[1955,"Communications Equipment",332,"Communication -equipment",2203.96,8,0.125,{"$f":"IF(F66=0,+'App.2-CC_DepExp_Yr2'!M66,+'App.2-CC_DepExp_Yr2'!M66+((E66*0.5)/F66))","v":21676.73},21656.550000000003,20.179999999996653,275.495,0,{"$f":"IF(ISERROR(+K66+'App.2-CC_DepExp_Yr2'!M66-L66), 0, +K66+'App.2-CC_DepExp_Yr2'!M66-L66)","v":21814.477499999997}]
[1960,"Miscellaneous Equipment ",795,"Miscellaneous Equipment",4039,8,0.125,{"$f":"IF(F67=0,+'App.2-CC_DepExp_Yr2'!M67,+'App.2-CC_DepExp_Yr2'!M67+((E67*0.5)/F67))","v":252.4375},42.07,210.36750000000001,504.875,0,{"$f":"IF(ISERROR(+K67+'App.2-CC_DepExp_Yr2'!M67-L67), 0, +K67+'App.2-CC_DepExp_Yr2'!M67-L67)","v":504.875}]
[1980,"System Supervisor Equipment",320,"Scada RTU's",944751.5,20,0.05,{"$f":"IF(F68=0,+'App.2-CC_DepExp_Yr2'!M68,+'App.2-CC_DepExp_Yr2'!M68+((E68*0.5)/F68))","v":106029.50509463038},91274.85,14754.655094630376,47237.574999999997,0,{"$f":"IF(ISERROR(+K68+'App.2-CC_DepExp_Yr2'!M68-L68), 0, +K68+'App.2-CC_DepExp_Yr2'!M68-L68)","v":129648.29259463039}]
[1980,"System Supervisor Equipment",321,"Scada Master Station",1407.77,10,0.1,{"$f":"IF(F69=0,+'App.2-CC_DepExp_Yr2'!M69,+'App.2-CC_DepExp_Yr2'!M69+((E69*0.5)/F69))","v":71179.344738065309},71120.680000000008,58.664738065301208,140.77699999999999,393.97181500361285,{"$f":"IF(ISERROR(+K69+'App.2-CC_DepExp_Yr2'!M69-L69), 0, +K69+'App.2-CC_DepExp_Yr2'!M69-L69)","v":70855.761423061704}]
[1995,"Contributions & Grants",1995,"Contribution & Grants Credit",0,40,2.5000000000000001E-2,{"$f":"IF(F70=0,+'App.2-CC_DepExp_Yr2'!M70,+'App.2-CC_DepExp_Yr2'!M70+((E70*0.5)/F70))","v":-899701.1716019141},-899701.2300000001,5.8398085995577276E-2,0,0,{"$f":"IF(ISERROR(+K70+'App.2-CC_DepExp_Yr2'!M70-L70), 0, +K70+'App.2-CC_DepExp_Yr2'!M70-L70)","v":-899701.1716019141}]
[2440,"Deferred Revenue ",1996,"Deferred Revenue",-3788551.42,40,2.5000000000000001E-2,{"$f":"IF(F71=0,+'App.2-CC_DepExp_Yr2'!M71,+'App.2-CC_DepExp_Yr2'!M71+((E71*0.5)/F71))","v":-94124.193249999997},-78720.5,-15403.693249999997,-94713.785499999998,0,{"$f":"IF(ISERROR(+K71+'App.2-CC_DepExp_Yr2'!M71-L71), 0, +K71+'App.2-CC_DepExp_Yr2'!M71-L71)","v":-141481.08600000001}]
[null,"Total",null,null,{"$f":"SUM(E20:E71)","v":29237292.690000005},null,null,{"$f":"SUM(H20:H71)","v":17984411.394189},17492951.710000005,491459.68418900098,2099139.7531452384,1382464.1803860057,17651517.090375613]
[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,{"$f":"+H73+H72","v":17984411.394189}]
[]
[null,"Actual depreciation expense on additions is calculated based on when the asset is put into service. London Hydro does not apply half-year depreciation expense on actual additions in the year.  This is the reason for the variance in the above schedule."]
[]
[]
["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":83,"n_cols":13,"rows_kept":83,"cut":false,"hidden":false,"merged":[[17,11,18,11],[84,1,85,9],[78,1,78,9],[79,1,79,10],[81,1,81,10],[82,1,83,9],[80,1,80,12],[17,2,18,2],[17,3,18,3],[8,0,8,10],[9,0,9,10],[17,1,18,1],[17,8,18,8],[73,1,73,6],[10,0,10,9],[12,0,12,1],[13,0,13,1],[14,0,14,1],[13,2,13,10],[14,2,14,10]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"2016-08-26","Date:","2016-08-26"]
[]
["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,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,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,null,null,2016,"MIFRS"]
[]
[]
["Account","Description","Subsidiary","Subsidiary 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,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)",720,"Computer Equip-Software",4759726.2200000007,5,{"$f":"IF(F20=0,0,1/F20)","v":0.2},{"$f":"IF(F20=0,'App.2-CD_DepExp_Yr3'!M20,+'App.2-CD_DepExp_Yr3'!M20+((E20*0.5)/F20))","v":5145711.6540651545},4916398.7299999995,{"$f":"IF(ISERROR(+H20-I20), 0, +H20-I20)","v":229312.92406515498},{"$f":"IF(F20=0,0,+(E20)/F20)","v":951945.24400000018},1596018.7201074399,{"$f":"IF(ISERROR(+K20+'App.2-CD_DepExp_Yr3'!M20-L20), 0, +K20+'App.2-CD_DepExp_Yr3'!M20-L20)","v":4025665.5559577141}]
[1611,"Computer Software (Formally known as Account 1925)",721,"Computer Equip-Software - 3 yr",58528.619999999995,3,0.33333333333333331,{"$f":"IF(F21=0,'App.2-CD_DepExp_Yr3'!M21,+'App.2-CD_DepExp_Yr3'!M21+((E21*0.5)/F21))","v":516223.40711481625},513295.47000000009,2927.937114816159,{"$f":"IF(F21=0,0,+(E21)/F21)","v":19509.539999999997},104789.13591777186,{"$f":"IF(ISERROR(+K21+'App.2-CD_DepExp_Yr3'!M21-L21), 0, +K21+'App.2-CD_DepExp_Yr3'!M21-L21)","v":421189.04119704443}]
[1612,"Land Rights (Formally known as Account 1906)",410,"Land Rights",14000.890000000001,25,{"$f":"IF(F22=0,0,1/F22)","v":0.04},{"$f":"IF(F22=0,'App.2-CD_DepExp_Yr3'!M22,+'App.2-CD_DepExp_Yr3'!M22+((E22*0.5)/F22))","v":18994.925054335734},18909.11,{"$f":"IF(ISERROR(+H22-I22), 0, +H22-I22)","v":85.815054335733294},{"$f":"IF(F22=0,0,+(E22)/F22)","v":560.03560000000004},0,{"$f":"IF(ISERROR(+K22+'App.2-CD_DepExp_Yr3'!M22-L22), 0, +K22+'App.2-CD_DepExp_Yr3'!M22-L22)","v":19274.942854335732}]
[1805,"Land",1800,"Land",0,0,0,{"$f":"IF(F23=0,'App.2-CD_DepExp_Yr3'!M23,+'App.2-CD_DepExp_Yr3'!M23+((E23*0.5)/F23))","v":0},0,0,0,0,{"$f":"IF(ISERROR(+K23+'App.2-CD_DepExp_Yr3'!M23-L23), 0, +K23+'App.2-CD_DepExp_Yr3'!M23-L23)","v":0}]
[1808,"Buildings",340,"SS Building Overall",4651.6499999999996,75,1.3333333333333334E-2,{"$f":"IF(F24=0,'App.2-CD_DepExp_Yr3'!M24,+'App.2-CD_DepExp_Yr3'!M24+((E24*0.5)/F24))","v":5806.4504243945603},5811.59,-5.1395756054398589,62.021999999999998,0,{"$f":"IF(ISERROR(+K24+'App.2-CD_DepExp_Yr3'!M24-L24), 0, +K24+'App.2-CD_DepExp_Yr3'!M24-L24)","v":5837.4614243945598}]
[1808,"Buildings",341,"SS Roof",0,30,3.3333333333333333E-2,{"$f":"IF(F25=0,'App.2-CD_DepExp_Yr3'!M25,+'App.2-CD_DepExp_Yr3'!M25+((E25*0.5)/F25))","v":5317.859368003863},5317.84,1.9368003862837213E-2,0,0,{"$f":"IF(ISERROR(+K25+'App.2-CD_DepExp_Yr3'!M25-L25), 0, +K25+'App.2-CD_DepExp_Yr3'!M25-L25)","v":5317.859368003863}]
[1820,"Distribution Station Equipment <50 kV",310,"Distr Stn Equip",147512.35,45,2.2222222222222223E-2,{"$f":"IF(F26=0,'App.2-CD_DepExp_Yr3'!M26,+'App.2-CD_DepExp_Yr3'!M26+((E26*0.5)/F26))","v":246878.05352479848},247467.61,-589.55647520150524,3278.0522222222226,0,{"$f":"IF(ISERROR(+K26+'App.2-CD_DepExp_Yr3'!M26-L26), 0, +K26+'App.2-CD_DepExp_Yr3'!M26-L26)","v":248517.07963590961}]
[1820,"Distribution Station Equipment <50 kV",311,"Battery Banks & Charges",0,15,6.6666666666666666E-2,{"$f":"IF(F27=0,'App.2-CD_DepExp_Yr3'!M27,+'App.2-CD_DepExp_Yr3'!M27+((E27*0.5)/F27))","v":15280.842102036675},15280.82,2.2102036675278214E-2,0,45.708813559322039,{"$f":"IF(ISERROR(+K27+'App.2-CD_DepExp_Yr3'!M27-L27), 0, +K27+'App.2-CD_DepExp_Yr3'!M27-L27)","v":15235.133288477353}]
[1820,"Distribution Station Equipment <50 kV",312,"Digital Relays",43240.74,20,0.05,{"$f":"IF(F28=0,'App.2-CD_DepExp_Yr3'!M28,+'App.2-CD_DepExp_Yr3'!M28+((E28*0.5)/F28))","v":21649.195039577378},20748.329999999998,900.86503957738023,2162.0369999999998,0,{"$f":"IF(ISERROR(+K28+'App.2-CD_DepExp_Yr3'!M28-L28), 0, +K28+'App.2-CD_DepExp_Yr3'!M28-L28)","v":22730.21353957738}]
[1610,"Intangible - wholesale meter",313,"Intangible - wholesale meter",0,30,3.3333333333333333E-2,{"$f":"IF(F29=0,'App.2-CD_DepExp_Yr3'!M29,+'App.2-CD_DepExp_Yr3'!M29+((E29*0.5)/F29))","v":43095.897193643934},43095.899999999994,-2.8063560603186488E-3,0,0,{"$f":"IF(ISERROR(+K29+'App.2-CD_DepExp_Yr3'!M29-L29), 0, +K29+'App.2-CD_DepExp_Yr3'!M29-L29)","v":43095.897193643934}]
[1830,"Poles, Towers & Fixtures",210,"Poles, and Fixtures",2096642.6499999994,45,2.2222222222222223E-2,{"$f":"IF(F30=0,'App.2-CD_DepExp_Yr3'!M30,+'App.2-CD_DepExp_Yr3'!M30+((E30*0.5)/F30))","v":686106.03692965803},684998.58,1107.4569296580739,46592.058888888874,0,{"$f":"IF(ISERROR(+K30+'App.2-CD_DepExp_Yr3'!M30-L30), 0, +K30+'App.2-CD_DepExp_Yr3'!M30-L30)","v":709402.06637410249}]
[1835,"Overhead Conductors & Devices",220,"OH Primary Conductor",2489797.8900000011,50,0.02,{"$f":"IF(F31=0,'App.2-CD_DepExp_Yr3'!M31,+'App.2-CD_DepExp_Yr3'!M31+((E31*0.5)/F31))","v":762294.01754026301},760729.2,1564.8175402630586,49795.957800000018,0,{"$f":"IF(ISERROR(+K31+'App.2-CD_DepExp_Yr3'!M31-L31), 0, +K31+'App.2-CD_DepExp_Yr3'!M31-L31)","v":787191.996440263}]
[1835,"Overhead Conductors & Devices",221,"Switches & Reclosers",622675.99000000011,45,2.2222222222222223E-2,{"$f":"IF(F32=0,'App.2-CD_DepExp_Yr3'!M32,+'App.2-CD_DepExp_Yr3'!M32+((E32*0.5)/F32))","v":204252.44555866072},202636.61999999997,1615.8255586607556,13837.244222222225,0,{"$f":"IF(ISERROR(+K32+'App.2-CD_DepExp_Yr3'!M32-L32), 0, +K32+'App.2-CD_DepExp_Yr3'!M32-L32)","v":211171.06766977182}]
[1840,"Underground Conduit",110,"Vaults & Manholes",5293951.799999998,60,1.6666666666666666E-2,{"$f":"IF(F33=0,'App.2-CD_DepExp_Yr3'!M33,+'App.2-CD_DepExp_Yr3'!M33+((E33*0.5)/F33))","v":631796.87086093938},620995.97,10800.900860939408,88232.52999999997,0,{"$f":"IF(ISERROR(+K33+'App.2-CD_DepExp_Yr3'!M33-L33), 0, +K33+'App.2-CD_DepExp_Yr3'!M33-L33)","v":675913.13586093928}]
[1840,"Underground Conduit",111,"Vault & Manhole Roofs",332606.83,30,3.3333333333333333E-2,{"$f":"IF(F34=0,'App.2-CD_DepExp_Yr3'!M34,+'App.2-CD_DepExp_Yr3'!M34+((E34*0.5)/F34))","v":77172.571419325468},76411.649999999994,760.92141932547383,11086.894333333334,0,{"$f":"IF(ISERROR(+K34+'App.2-CD_DepExp_Yr3'!M34-L34), 0, +K34+'App.2-CD_DepExp_Yr3'!M34-L34)","v":82716.018585992133}]
[1845,"Underground Conductors & Devices",120,"Direct Buried Cable",-182.36,25,0.04,{"$f":"IF(F35=0,'App.2-CD_DepExp_Yr3'!M35,+'App.2-CD_DepExp_Yr3'!M35+((E35*0.5)/F35))","v":2604761.3120666672},2604757.8600000003,3.4520666669122875,-7.2944000000000004,144425.62749999997,{"$f":"IF(ISERROR(+K35+'App.2-CD_DepExp_Yr3'!M35-L35), 0, +K35+'App.2-CD_DepExp_Yr3'!M35-L35)","v":2460332.0373666673}]
[1845,"Underground Conductors & Devices",130,"TRXLPE Cable - in duct",5090324.059999994,40,2.5000000000000001E-2,{"$f":"IF(F36=0,'App.2-CD_DepExp_Yr3'!M36,+'App.2-CD_DepExp_Yr3'!M36+((E36*0.5)/F36))","v":535790.33974999993},530325.32999999996,5465.0097499999683,127258.10149999984,0,{"$f":"IF(ISERROR(+K36+'App.2-CD_DepExp_Yr3'!M36-L36), 0, +K36+'App.2-CD_DepExp_Yr3'!M36-L36)","v":599419.39049999986}]
[1845,"Underground Conductors & Devices",131,"SF6 & Vacuum Switchgear",480599.71000000008,30,3.3333333333333333E-2,{"$f":"IF(F37=0,'App.2-CD_DepExp_Yr3'!M37,+'App.2-CD_DepExp_Yr3'!M37+((E37*0.5)/F37))","v":95184.894139671233},93324.449999999983,1860.44413967125,16019.990333333337,90,{"$f":"IF(ISERROR(+K37+'App.2-CD_DepExp_Yr3'!M37-L37), 0, +K37+'App.2-CD_DepExp_Yr3'!M37-L37)","v":103104.88930633789}]
[1845,"Underground Conductors & Devices",132,"PILC Primary Cable",174124.57,30,3.3333333333333333E-2,{"$f":"IF(F38=0,'App.2-CD_DepExp_Yr3'!M38,+'App.2-CD_DepExp_Yr3'!M38+((E38*0.5)/F38))","v":122728.88207632529},122071.74,657.14207632528269,5804.1523333333334,0,{"$f":"IF(ISERROR(+K38+'App.2-CD_DepExp_Yr3'!M38-L38), 0, +K38+'App.2-CD_DepExp_Yr3'!M38-L38)","v":125630.95824299195}]
[1845,"Underground Conductors & Devices",133,"Air Insulated Switchgear",3454.4500000000003,25,0.04,{"$f":"IF(F39=0,'App.2-CD_DepExp_Yr3'!M39,+'App.2-CD_DepExp_Yr3'!M39+((E39*0.5)/F39))","v":31657.666762511719},31634.649999999998,23.016762511721026,138.178,3645.9650000000001,{"$f":"IF(ISERROR(+K39+'App.2-CD_DepExp_Yr3'!M39-L39), 0, +K39+'App.2-CD_DepExp_Yr3'!M39-L39)","v":28080.790762511719}]
[1850,"Line Transformers",150,"Pad Mount Transformers",2831278.5499999993,35,2.8571428571428571E-2,{"$f":"IF(F40=0,'App.2-CD_DepExp_Yr3'!M40,+'App.2-CD_DepExp_Yr3'!M40+((E40*0.5)/F40))","v":1349717.9996279581},1336013.48,13704.51962795807,80893.672857142839,195,{"$f":"IF(ISERROR(+K40+'App.2-CD_DepExp_Yr3'!M40-L40), 0, +K40+'App.2-CD_DepExp_Yr3'!M40-L40)","v":1389969.8360565293}]
[1850,"Line Transformers",151,"Network Transformers",53165.29,35,2.8571428571428571E-2,{"$f":"IF(F41=0,'App.2-CD_DepExp_Yr3'!M41,+'App.2-CD_DepExp_Yr3'!M41+((E41*0.5)/F41))","v":186310.57635817351},186156.14999999997,154.42635817354312,1519.0082857142856,0,{"$f":"IF(ISERROR(+K41+'App.2-CD_DepExp_Yr3'!M41-L41), 0, +K41+'App.2-CD_DepExp_Yr3'!M41-L41)","v":187070.08050103064}]
[1850,"Line Transformers",230,"Overhead Transformers",1583661.49,35,2.8571428571428571E-2,{"$f":"IF(F42=0,'App.2-CD_DepExp_Yr3'!M42,+'App.2-CD_DepExp_Yr3'!M42+((E42*0.5)/F42))","v":646582.81483469461},645026.23999999987,1556.5748346947366,45247.471142857139,0,{"$f":"IF(ISERROR(+K42+'App.2-CD_DepExp_Yr3'!M42-L42), 0, +K42+'App.2-CD_DepExp_Yr3'!M42-L42)","v":669206.55040612316}]
[1855,"Services (Overhead & Underground)",160,"UG Secondary Services",1398174.0099999998,30,3.3333333333333333E-2,{"$f":"IF(F43=0,'App.2-CD_DepExp_Yr3'!M43,+'App.2-CD_DepExp_Yr3'!M43+((E43*0.5)/F43))","v":476638.98880818684},469867.81,6771.1788081868435,46605.800333333325,0,{"$f":"IF(ISERROR(+K43+'App.2-CD_DepExp_Yr3'!M43-L43), 0, +K43+'App.2-CD_DepExp_Yr3'!M43-L43)","v":499941.8889748535}]
[1855,"Services (Overhead & Underground)",240,"OH Secondary Services",1741013.9999999993,60,1.6666666666666666E-2,{"$f":"IF(F44=0,'App.2-CD_DepExp_Yr3'!M44,+'App.2-CD_DepExp_Yr3'!M44+((E44*0.5)/F44))","v":196144.66420317793},195413.43,731.2342031779408,29016.899999999987,0,{"$f":"IF(ISERROR(+K44+'App.2-CD_DepExp_Yr3'!M44-L44), 0, +K44+'App.2-CD_DepExp_Yr3'!M44-L44)","v":210653.11420317795}]
[1860,"Meters",600,"Regular Meters",12.23,30,3.3333333333333333E-2,{"$f":"IF(F45=0,'App.2-CD_DepExp_Yr3'!M45,+'App.2-CD_DepExp_Yr3'!M45+((E45*0.5)/F45))","v":80877.949667055815},80877.739999999991,0.20966705582395662,0.40766666666666668,0,{"$f":"IF(ISERROR(+K45+'App.2-CD_DepExp_Yr3'!M45-L45), 0, +K45+'App.2-CD_DepExp_Yr3'!M45-L45)","v":80878.153500389148}]
[1860,"Meters (Smart Meters)",601,"Smart Meters",1249110.32,15,6.6666666666666666E-2,{"$f":"IF(F46=0,'App.2-CD_DepExp_Yr3'!M46,+'App.2-CD_DepExp_Yr3'!M46+((E46*0.5)/F46))","v":1383625.3770947559},1373857.04,9768.3370947558433,83274.021333333338,0,{"$f":"IF(ISERROR(+K46+'App.2-CD_DepExp_Yr3'!M46-L46), 0, +K46+'App.2-CD_DepExp_Yr3'!M46-L46)","v":1425262.3877614224}]
[1860,"Meters (Smart Meters)",602,"CT's and PT's",399420.64999999997,30,3.3333333333333333E-2,{"$f":"IF(F47=0,'App.2-CD_DepExp_Yr3'!M47,+'App.2-CD_DepExp_Yr3'!M47+((E47*0.5)/F47))","v":100419.9096375965},100961.44,-541.53036240350048,13314.021666666666,0,{"$f":"IF(ISERROR(+K47+'App.2-CD_DepExp_Yr3'!M47-L47), 0, +K47+'App.2-CD_DepExp_Yr3'!M47-L47)","v":107076.92047092984}]
[1908,"Buildings & Fixtures",350,"Buildings - Civil",393743.5,65,1.5384615384615385E-2,{"$f":"IF(F48=0,'App.2-CD_DepExp_Yr3'!M48,+'App.2-CD_DepExp_Yr3'!M48+((E48*0.5)/F48))","v":123302.46320180471},122891.32999999999,411.1332018047251,6057.5923076923073,0,{"$f":"IF(ISERROR(+K48+'App.2-CD_DepExp_Yr3'!M48-L48), 0, +K48+'App.2-CD_DepExp_Yr3'!M48-L48)","v":126331.25935565087}]
[1908,"Buildings & Fixtures",351,"Buildings - Roof",0,25,0.04,{"$f":"IF(F49=0,'App.2-CD_DepExp_Yr3'!M49,+'App.2-CD_DepExp_Yr3'!M49+((E49*0.5)/F49))","v":44485.735798130721},44485.74,-4.2018692765850574E-3,0,0,{"$f":"IF(ISERROR(+K49+'App.2-CD_DepExp_Yr3'!M49-L49), 0, +K49+'App.2-CD_DepExp_Yr3'!M49-L49)","v":44485.735798130721}]
[1908,"Buildings & Fixtures",352,"Buildings - Parking",65521.17,30,3.3333333333333333E-2,{"$f":"IF(F50=0,'App.2-CD_DepExp_Yr3'!M50,+'App.2-CD_DepExp_Yr3'!M50+((E50*0.5)/F50))","v":35599.451142571255},35536.020000000004,63.431142571251257,2184.0389999999998,0,{"$f":"IF(ISERROR(+K50+'App.2-CD_DepExp_Yr3'!M50-L50), 0, +K50+'App.2-CD_DepExp_Yr3'!M50-L50)","v":36691.47064257125}]
[1908,"Buildings & Fixtures",353,"Buildings - Fences",0,60,1.6666666666666666E-2,{"$f":"IF(F51=0,'App.2-CD_DepExp_Yr3'!M51,+'App.2-CD_DepExp_Yr3'!M51+((E51*0.5)/F51))","v":472.91090909090877},472.90999999999985,9.0909090891955202E-4,0,0,{"$f":"IF(ISERROR(+K51+'App.2-CD_DepExp_Yr3'!M51-L51), 0, +K51+'App.2-CD_DepExp_Yr3'!M51-L51)","v":472.91090909090877}]
[1908,"Buildings & Fixtures",354,"Electronic/Mechanical Systems",341435.33,12,8.3333333333333329E-2,{"$f":"IF(F52=0,'App.2-CD_DepExp_Yr3'!M52,+'App.2-CD_DepExp_Yr3'!M52+((E52*0.5)/F52))","v":319387.18132443319},311127.67000000004,8259.5113244331442,28452.944166666668,0,{"$f":"IF(ISERROR(+K52+'App.2-CD_DepExp_Yr3'!M52-L52), 0, +K52+'App.2-CD_DepExp_Yr3'!M52-L52)","v":333613.65340776648}]
[1908,"Buildings & Fixtures",355,"Electric / Mechanical Systems",400760.10000000003,30,3.3333333333333333E-2,{"$f":"IF(F53=0,'App.2-CD_DepExp_Yr3'!M53,+'App.2-CD_DepExp_Yr3'!M53+((E53*0.5)/F53))","v":431429.1742770453},429213.1399999999,2216.0342770454008,13358.670000000002,247267.71499999994,{"$f":"IF(ISERROR(+K53+'App.2-CD_DepExp_Yr3'!M53-L53), 0, +K53+'App.2-CD_DepExp_Yr3'!M53-L53)","v":190840.79427704532}]
[1908,"Buildings & Fixtures",356,"Buildings - Improvements",244189.26,15,6.6666666666666666E-2,{"$f":"IF(F54=0,'App.2-CD_DepExp_Yr3'!M54,+'App.2-CD_DepExp_Yr3'!M54+((E54*0.5)/F54))","v":8139.6420000000007},4897.1899999999996,3242.4520000000011,16279.284000000001,0,{"$f":"IF(ISERROR(+K54+'App.2-CD_DepExp_Yr3'!M54-L54), 0, +K54+'App.2-CD_DepExp_Yr3'!M54-L54)","v":16279.284000000001}]
[1915,"Office Furniture & Equipment ",700,"Office Furn & Equip",264806.15999999997,5,0.2,{"$f":"IF(F55=0,'App.2-CD_DepExp_Yr3'!M55,+'App.2-CD_DepExp_Yr3'!M55+((E55*0.5)/F55))","v":123186.20538628822},112469.35,10716.855386288211,52961.231999999996,28167.195984981674,{"$f":"IF(ISERROR(+K55+'App.2-CD_DepExp_Yr3'!M55-L55), 0, +K55+'App.2-CD_DepExp_Yr3'!M55-L55)","v":121499.62540130653}]
[1920,"Computer Equipment - Hardware",710,"Computer Equip-Hardware",639870.23,3,0.33333333333333331,{"$f":"IF(F56=0,'App.2-CD_DepExp_Yr3'!M56,+'App.2-CD_DepExp_Yr3'!M56+((E56*0.5)/F56))","v":800808.18111336359},802027.34,-1219.1588866363745,213290.07666666666,378379.08940195158,{"$f":"IF(ISERROR(+K56+'App.2-CD_DepExp_Yr3'!M56-L56), 0, +K56+'App.2-CD_DepExp_Yr3'!M56-L56)","v":529074.13004474528}]
[1930,"Transportation Equipment",730,"Transportation-Cars, Vans",432015.17999999993,8,0.125,{"$f":"IF(F57=0,'App.2-CD_DepExp_Yr3'!M57,+'App.2-CD_DepExp_Yr3'!M57+((E57*0.5)/F57))","v":323437.09084618877},306575.52999999997,16861.560846188804,54001.897499999992,55443.815481700702,{"$f":"IF(ISERROR(+K57+'App.2-CD_DepExp_Yr3'!M57-L57), 0, +K57+'App.2-CD_DepExp_Yr3'!M57-L57)","v":294994.22411448811}]
[1930,"Transportation Equipment",740,"Transportation-Large Vehicles",534841,12,8.3333333333333329E-2,{"$f":"IF(F58=0,'App.2-CD_DepExp_Yr3'!M58,+'App.2-CD_DepExp_Yr3'!M58+((E58*0.5)/F58))","v":531039.17051105073},518679.17,12360.000511050748,44570.083333333336,0,{"$f":"IF(ISERROR(+K58+'App.2-CD_DepExp_Yr3'!M58-L58), 0, +K58+'App.2-CD_DepExp_Yr3'!M58-L58)","v":553324.21217771748}]
[1930,"Transportation Equipment",750,"Trailers",35147,10,0.1,{"$f":"IF(F59=0,'App.2-CD_DepExp_Yr3'!M59,+'App.2-CD_DepExp_Yr3'!M59+((E59*0.5)/F59))","v":33008.500797478562},31544.06,1464.4407974785609,3514.7,0,{"$f":"IF(ISERROR(+K59+'App.2-CD_DepExp_Yr3'!M59-L59), 0, +K59+'App.2-CD_DepExp_Yr3'!M59-L59)","v":34765.850797478561}]
[1935,"Stores Equipment",760,"Stores Equipment",135718.25,8,0.125,{"$f":"IF(F60=0,'App.2-CD_DepExp_Yr3'!M60,+'App.2-CD_DepExp_Yr3'!M60+((E60*0.5)/F60))","v":10911.446444059498},4373.95,6537.4964440594986,16964.78125,1120.1723381624795,{"$f":"IF(ISERROR(+K60+'App.2-CD_DepExp_Yr3'!M60-L60), 0, +K60+'App.2-CD_DepExp_Yr3'!M60-L60)","v":18273.664730897017}]
[1940,"Tools, Shop & Garage Equipment",770,"Tools,Shop & Garage Equi",114265.73000000001,8,0.125,{"$f":"IF(F61=0,'App.2-CD_DepExp_Yr3'!M61,+'App.2-CD_DepExp_Yr3'!M61+((E61*0.5)/F61))","v":123597.54493487922},121447.01000000002,2150.5349348791933,14283.216250000001,20033.501618715949,{"$f":"IF(ISERROR(+K61+'App.2-CD_DepExp_Yr3'!M61-L61), 0, +K61+'App.2-CD_DepExp_Yr3'!M61-L61)","v":110705.65144116327}]
[1945,"Measurement & Testing Equipment",780,"Measurement & Test Equip",278335.49,8,0.125,{"$f":"IF(F62=0,'App.2-CD_DepExp_Yr3'!M62,+'App.2-CD_DepExp_Yr3'!M62+((E62*0.5)/F62))","v":82015.330220864838},74497.279999999999,7518.0502208648395,34791.936249999999,1420.5657446808511,{"$f":"IF(ISERROR(+K62+'App.2-CD_DepExp_Yr3'!M62-L62), 0, +K62+'App.2-CD_DepExp_Yr3'!M62-L62)","v":97990.73260118399}]
[1950,"Power Operated Equipment",790,"Power Operated Equipment",-3500,8,0.125,{"$f":"IF(F63=0,'App.2-CD_DepExp_Yr3'!M63,+'App.2-CD_DepExp_Yr3'!M63+((E63*0.5)/F63))","v":125686.8117418303},121286.90000000001,4399.9117418302922,-437.5,11189.868152568761,{"$f":"IF(ISERROR(+K63+'App.2-CD_DepExp_Yr3'!M63-L63), 0, +K63+'App.2-CD_DepExp_Yr3'!M63-L63)","v":114278.19358926154}]
[1955,"Communications Equipment",330,"Communication Towers",0,35,2.8571428571428571E-2,{"$f":"IF(F64=0,'App.2-CD_DepExp_Yr3'!M64,+'App.2-CD_DepExp_Yr3'!M64+((E64*0.5)/F64))","v":20139.250766897381},20139.259999999998,-9.2331026171450503E-3,0,0,{"$f":"IF(ISERROR(+K64+'App.2-CD_DepExp_Yr3'!M64-L64), 0, +K64+'App.2-CD_DepExp_Yr3'!M64-L64)","v":20139.250766897381}]
[1955,"Communications Equipment",331,"Communication -wireless",0,15,6.6666666666666666E-2,{"$f":"IF(F65=0,'App.2-CD_DepExp_Yr3'!M65,+'App.2-CD_DepExp_Yr3'!M65+((E65*0.5)/F65))","v":210417.7487431819},210417.74999999997,-1.2568180682137609E-3,0,0,{"$f":"IF(ISERROR(+K65+'App.2-CD_DepExp_Yr3'!M65-L65), 0, +K65+'App.2-CD_DepExp_Yr3'!M65-L65)","v":210417.7487431819}]
[1955,"Communications Equipment",332,"Communication -equipment",4522.17,8,0.125,{"$f":"IF(F66=0,'App.2-CD_DepExp_Yr3'!M66,+'App.2-CD_DepExp_Yr3'!M66+((E66*0.5)/F66))","v":22097.113124999996},22072.38,24.733124999995198,565.27125000000001,0,{"$f":"IF(ISERROR(+K66+'App.2-CD_DepExp_Yr3'!M66-L66), 0, +K66+'App.2-CD_DepExp_Yr3'!M66-L66)","v":22379.748749999999}]
[1960,"Miscellaneous Equipment ",795,"Miscellaneous Equipment",0,8,0.125,{"$f":"IF(F67=0,'App.2-CD_DepExp_Yr3'!M67,+'App.2-CD_DepExp_Yr3'!M67+((E67*0.5)/F67))","v":504.875},504.87999999999994,-4.9999999999386091E-3,0,0,{"$f":"IF(ISERROR(+K67+'App.2-CD_DepExp_Yr3'!M67-L67), 0, +K67+'App.2-CD_DepExp_Yr3'!M67-L67)","v":504.875}]
[1980,"System Supervisor Equipment",320,"Scada RTU's",642621.07000000018,20,0.05,{"$f":"IF(F68=0,'App.2-CD_DepExp_Yr3'!M68,+'App.2-CD_DepExp_Yr3'!M68+((E68*0.5)/F68))","v":145713.81934463041},142186.59,3527.2293446304102,32131.053500000009,0,{"$f":"IF(ISERROR(+K68+'App.2-CD_DepExp_Yr3'!M68-L68), 0, +K68+'App.2-CD_DepExp_Yr3'!M68-L68)","v":161779.3460946304}]
[1980,"System Supervisor Equipment",321,"Scada Master Station",18815.57,10,0.1,{"$f":"IF(F69=0,'App.2-CD_DepExp_Yr3'!M69,+'App.2-CD_DepExp_Yr3'!M69+((E69*0.5)/F69))","v":71796.539923061704},71012.570000000007,783.96992306169705,1881.557,983.28363874729052,{"$f":"IF(ISERROR(+K69+'App.2-CD_DepExp_Yr3'!M69-L69), 0, +K69+'App.2-CD_DepExp_Yr3'!M69-L69)","v":71754.034784314412}]
[1995,"Contributions & Grants",1995,"Contribution & Grants Credit",0,40,2.5000000000000001E-2,{"$f":"IF(F70=0,'App.2-CD_DepExp_Yr3'!M70,+'App.2-CD_DepExp_Yr3'!M70+((E70*0.5)/F70))","v":-899701.1716019141},-899701.19000000006,1.8398085958324373E-2,0,0,{"$f":"IF(ISERROR(+K70+'App.2-CD_DepExp_Yr3'!M70-L70), 0, +K70+'App.2-CD_DepExp_Yr3'!M70-L70)","v":-899701.1716019141}]
[2440,"Deferred Revenue ",1996,"Deferred Revenue",-3313476.96,40,2.5000000000000001E-2,{"$f":"IF(F71=0,'App.2-CD_DepExp_Yr3'!M71,+'App.2-CD_DepExp_Yr3'!M71+((E71*0.5)/F71))","v":-182899.54800000001},-172619.73,-10279.817999999999,-82836.923999999999,0,{"$f":"IF(ISERROR(+K71+'App.2-CD_DepExp_Yr3'!M71-L71), 0, +K71+'App.2-CD_DepExp_Yr3'!M71-L71)","v":-224318.01}]
[null,"Total",null,null,{"$f":"SUM(E20:E71)","v":32097122.849999994},null,null,{"$f":"SUM(H20:H71)","v":18695597.069172312},18337921.880000006,357675.18917232018,2088159.9575934066,2593215.3647002801,17146461.683268737]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,"Total Depreciation Expense ",null,null,null,null,null,{"$f":"SUM(H72:H73)","v":18695597.069172312}]
[]
[]
[]
["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":83,"n_cols":14,"rows_kept":83,"cut":false,"hidden":false,"merged":[[17,12,18,12],[73,1,73,6],[8,0,8,11],[9,0,9,11],[10,0,10,10],[17,1,18,1],[17,9,18,9],[12,0,12,1],[13,0,13,1],[14,0,14,1],[17,2,18,2],[17,3,18,3],[13,2,13,11],[14,2,14,11],[78,1,78,10],[79,1,79,11],[81,1,81,11],[82,1,83,10],[84,1,85,10],[80,1,80,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"2016-08-26",null,"Date:","2016-08-26"]
[]
["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,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,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,null,null,null,2017,"MIFRS"]
[]
[]
["Account","Description","Subsidiary","Subsidiary Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","Full Year Depreciation on Regulatory Assets Transferred Jan 1, 2017","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,null,null,"(d)","(f)","(g) = 1 / (f)","(p)","(h)= Prior Full Year Depreciation + ((d)*0.5)/(f) + (p)",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = Prior Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",720,"Computer Equip-Software",3264200,5,{"$f":"IF(F20=0,0,1/F20)","v":0.2},78060.740000000005,{"$f":"IF(F20=0,'App.2-CE_DepExp_Yr4'!M20,+'App.2-CE_DepExp_Yr4'!M20+((E20*0.5)/F20))+H20","v":4430146.2959577143},4427250,{"$f":"IF(ISERROR(+I20-J20), 0, +I20-J20)","v":2896.2959577143192},{"$f":"IF(F20=0,0,+(E20)/F20)","v":652840},null,{"$f":"IF(ISERROR(+L20+'App.2-CE_DepExp_Yr4'!M20-M20), 0, +'App.2-CE_DepExp_Yr4'!M20-M20)","v":4025665.5559577141}]
[1611,"Computer Software (Formally known as Account 1925)",721,"Computer Equip-Software - 3 yr",387800,3,0.33333333333333331,0,{"$f":"IF(F21=0,'App.2-CE_DepExp_Yr4'!M21,+'App.2-CE_DepExp_Yr4'!M21+((E21*0.5)/F21))+H21","v":485822.37453037774},485822,{"$f":"IF(ISERROR(+I21-J21), 0, +I21-J21)","v":0.37453037773957476},{"$f":"IF(F21=0,0,+(E21)/F21)","v":129266.66666666667},null,{"$f":"IF(ISERROR(+L21+'App.2-CE_DepExp_Yr4'!M21-M21), 0, +'App.2-CE_DepExp_Yr4'!M21-M21)","v":421189.04119704443}]
[1612,"Land Rights (Formally known as Account 1906)",410,"Land Rights",0,25,{"$f":"IF(F22=0,0,1/F22)","v":0.04},0,{"$f":"IF(F22=0,'App.2-CE_DepExp_Yr4'!M22,+'App.2-CE_DepExp_Yr4'!M22+((E22*0.5)/F22))+H22","v":19274.942854335732},19275,{"$f":"IF(ISERROR(+I22-J22), 0, +I22-J22)","v":-5.7145664268318797E-2},{"$f":"IF(F22=0,0,+(E22)/F22)","v":0},null,{"$f":"IF(ISERROR(+L22+'App.2-CE_DepExp_Yr4'!M22-M22), 0, +'App.2-CE_DepExp_Yr4'!M22-M22)","v":19274.942854335732}]
[1805,"Land",1800,"Land",0,0,0,0,{"$f":"IF(F23=0,'App.2-CE_DepExp_Yr4'!M23,+'App.2-CE_DepExp_Yr4'!M23+((E23*0.5)/F23))+H23","v":0},0,0,0,null,{"$f":"IF(ISERROR(+L23+'App.2-CE_DepExp_Yr4'!M23-M23), 0, +'App.2-CE_DepExp_Yr4'!M23-M23)","v":0}]
[1808,"Buildings",340,"SS Building Overall",42000,75,1.3333333333333334E-2,0,{"$f":"IF(F24=0,'App.2-CE_DepExp_Yr4'!M24,+'App.2-CE_DepExp_Yr4'!M24+((E24*0.5)/F24))+H24","v":6117.4614243945598},6117,0.46142439455979911,560,null,{"$f":"IF(ISERROR(+L24+'App.2-CE_DepExp_Yr4'!M24-M24), 0, +'App.2-CE_DepExp_Yr4'!M24-M24)","v":5837.4614243945598}]
[1808,"Buildings",341,"SS Roof",0,30,3.3333333333333333E-2,0,{"$f":"IF(F25=0,'App.2-CE_DepExp_Yr4'!M25,+'App.2-CE_DepExp_Yr4'!M25+((E25*0.5)/F25))+H25","v":5317.859368003863},5318,-0.14063199613701727,0,null,{"$f":"IF(ISERROR(+L25+'App.2-CE_DepExp_Yr4'!M25-M25), 0, +'App.2-CE_DepExp_Yr4'!M25-M25)","v":5317.859368003863}]
[1820,"Distribution Station Equipment <50 kV",310,"Distr Stn Equip",83000,45,2.2222222222222223E-2,0,{"$f":"IF(F26=0,'App.2-CE_DepExp_Yr4'!M26,+'App.2-CE_DepExp_Yr4'!M26+((E26*0.5)/F26))+H26","v":249439.30185813183},249491,-51.698141868168022,1844.4444444444443,null,{"$f":"IF(ISERROR(+L26+'App.2-CE_DepExp_Yr4'!M26-M26), 0, +'App.2-CE_DepExp_Yr4'!M26-M26)","v":248517.07963590961}]
[1820,"Distribution Station Equipment <50 kV",311,"Battery Banks & Charges",5000,15,6.6666666666666666E-2,0,{"$f":"IF(F27=0,'App.2-CE_DepExp_Yr4'!M27,+'App.2-CE_DepExp_Yr4'!M27+((E27*0.5)/F27))+H27","v":15401.799955144019},15402,-0.20004485598110477,333.33333333333331,null,{"$f":"IF(ISERROR(+L27+'App.2-CE_DepExp_Yr4'!M27-M27), 0, +'App.2-CE_DepExp_Yr4'!M27-M27)","v":15235.133288477353}]
[1820,"Distribution Station Equipment <50 kV",312,"Digital Relays",26200,20,0.05,0,{"$f":"IF(F28=0,'App.2-CE_DepExp_Yr4'!M28,+'App.2-CE_DepExp_Yr4'!M28+((E28*0.5)/F28))+H28","v":23385.21353957738},23385,0.21353957738028839,1310,null,{"$f":"IF(ISERROR(+L28+'App.2-CE_DepExp_Yr4'!M28-M28), 0, +'App.2-CE_DepExp_Yr4'!M28-M28)","v":22730.21353957738}]
[1610,"Intangible - wholesale meter",313,"Intangible - wholesale meter",0,30,3.3333333333333333E-2,0,{"$f":"IF(F29=0,'App.2-CE_DepExp_Yr4'!M29,+'App.2-CE_DepExp_Yr4'!M29+((E29*0.5)/F29))+H29","v":43095.897193643934},43096,-0.10280635606613941,0,null,{"$f":"IF(ISERROR(+L29+'App.2-CE_DepExp_Yr4'!M29-M29), 0, +'App.2-CE_DepExp_Yr4'!M29-M29)","v":43095.897193643934}]
[1830,"Poles, Towers & Fixtures",210,"Poles, and Fixtures",2186200,45,2.2222222222222223E-2,0,{"$f":"IF(F30=0,'App.2-CE_DepExp_Yr4'!M30,+'App.2-CE_DepExp_Yr4'!M30+((E30*0.5)/F30))+H30","v":733693.17748521362},733703,-9.8225147863849998,48582.222222222219,null,{"$f":"IF(ISERROR(+L30+'App.2-CE_DepExp_Yr4'!M30-M30), 0, +'App.2-CE_DepExp_Yr4'!M30-M30)","v":709402.06637410249}]
[1835,"Overhead Conductors & Devices",220,"OH Primary Conductor",2811100,50,0.02,0,{"$f":"IF(F31=0,'App.2-CE_DepExp_Yr4'!M31,+'App.2-CE_DepExp_Yr4'!M31+((E31*0.5)/F31))+H31","v":815302.996440263},815331,-28.003559737000614,56222,null,{"$f":"IF(ISERROR(+L31+'App.2-CE_DepExp_Yr4'!M31-M31), 0, +'App.2-CE_DepExp_Yr4'!M31-M31)","v":787191.996440263}]
[1835,"Overhead Conductors & Devices",221,"Switches & Reclosers",688500,45,2.2222222222222223E-2,0,{"$f":"IF(F32=0,'App.2-CE_DepExp_Yr4'!M32,+'App.2-CE_DepExp_Yr4'!M32+((E32*0.5)/F32))+H32","v":218821.06766977182},218823,-1.9323302281845827,15300,null,{"$f":"IF(ISERROR(+L32+'App.2-CE_DepExp_Yr4'!M32-M32), 0, +'App.2-CE_DepExp_Yr4'!M32-M32)","v":211171.06766977182}]
[1840,"Underground Conduit",110,"Vaults & Manholes",3927200,60,1.6666666666666666E-2,0,{"$f":"IF(F33=0,'App.2-CE_DepExp_Yr4'!M33,+'App.2-CE_DepExp_Yr4'!M33+((E33*0.5)/F33))+H33","v":708639.80252760591},708666,-26.197472394094802,65453.333333333336,null,{"$f":"IF(ISERROR(+L33+'App.2-CE_DepExp_Yr4'!M33-M33), 0, +'App.2-CE_DepExp_Yr4'!M33-M33)","v":675913.13586093928}]
[1840,"Underground Conduit",111,"Vault & Manhole Roofs",382300,30,3.3333333333333333E-2,0,{"$f":"IF(F34=0,'App.2-CE_DepExp_Yr4'!M34,+'App.2-CE_DepExp_Yr4'!M34+((E34*0.5)/F34))+H34","v":89087.685252658805},89102,-14.314747341195471,12743.333333333334,null,{"$f":"IF(ISERROR(+L34+'App.2-CE_DepExp_Yr4'!M34-M34), 0, +'App.2-CE_DepExp_Yr4'!M34-M34)","v":82716.018585992133}]
[1845,"Underground Conductors & Devices",120,"Direct Buried Cable",315300,25,0.04,0,{"$f":"IF(F35=0,'App.2-CE_DepExp_Yr4'!M35,+'App.2-CE_DepExp_Yr4'!M35+((E35*0.5)/F35))+H35","v":2466638.0373666673},2466638,3.7366667296737432E-2,12612,null,{"$f":"IF(ISERROR(+L35+'App.2-CE_DepExp_Yr4'!M35-M35), 0, +'App.2-CE_DepExp_Yr4'!M35-M35)","v":2460332.0373666673}]
[1845,"Underground Conductors & Devices",130,"TRXLPE Cable - in duct",4395500,40,2.5000000000000001E-2,0,{"$f":"IF(F36=0,'App.2-CE_DepExp_Yr4'!M36,+'App.2-CE_DepExp_Yr4'!M36+((E36*0.5)/F36))+H36","v":654363.14049999986},654519,-155.8595000001369,109887.5,null,{"$f":"IF(ISERROR(+L36+'App.2-CE_DepExp_Yr4'!M36-M36), 0, +'App.2-CE_DepExp_Yr4'!M36-M36)","v":599419.39049999986}]
[1845,"Underground Conductors & Devices",131,"SF6 & Vacuum Switchgear",137300,30,3.3333333333333333E-2,0,{"$f":"IF(F37=0,'App.2-CE_DepExp_Yr4'!M37,+'App.2-CE_DepExp_Yr4'!M37+((E37*0.5)/F37))+H37","v":105393.22263967122},105393,0.22263967122125905,4576.666666666667,null,{"$f":"IF(ISERROR(+L37+'App.2-CE_DepExp_Yr4'!M37-M37), 0, +'App.2-CE_DepExp_Yr4'!M37-M37)","v":103104.88930633789}]
[1845,"Underground Conductors & Devices",132,"PILC Primary Cable",666300,30,3.3333333333333333E-2,0,{"$f":"IF(F38=0,'App.2-CE_DepExp_Yr4'!M38,+'App.2-CE_DepExp_Yr4'!M38+((E38*0.5)/F38))+H38","v":136735.95824299194},136736,-4.175700806081295E-2,22210,null,{"$f":"IF(ISERROR(+L38+'App.2-CE_DepExp_Yr4'!M38-M38), 0, +'App.2-CE_DepExp_Yr4'!M38-M38)","v":125630.95824299195}]
[1845,"Underground Conductors & Devices",133,"Air Insulated Switchgear",0,25,0.04,0,{"$f":"IF(F39=0,'App.2-CE_DepExp_Yr4'!M39,+'App.2-CE_DepExp_Yr4'!M39+((E39*0.5)/F39))+H39","v":28080.790762511719},28081,-0.20923748828136013,0,null,{"$f":"IF(ISERROR(+L39+'App.2-CE_DepExp_Yr4'!M39-M39), 0, +'App.2-CE_DepExp_Yr4'!M39-M39)","v":28080.790762511719}]
[1850,"Line Transformers",150,"Pad Mount Transformers",2272500,35,2.8571428571428571E-2,0,{"$f":"IF(F40=0,'App.2-CE_DepExp_Yr4'!M40,+'App.2-CE_DepExp_Yr4'!M40+((E40*0.5)/F40))+H40","v":1422434.121770815},1422434,0.12177081499248743,64928.571428571428,null,{"$f":"IF(ISERROR(+L40+'App.2-CE_DepExp_Yr4'!M40-M40), 0, +'App.2-CE_DepExp_Yr4'!M40-M40)","v":1389969.8360565293}]
[1850,"Line Transformers",151,"Network Transformers",163100,35,2.8571428571428571E-2,0,{"$f":"IF(F41=0,'App.2-CE_DepExp_Yr4'!M41,+'App.2-CE_DepExp_Yr4'!M41+((E41*0.5)/F41))+H41","v":189400.08050103064},189409,-8.9194989693642128,4660,null,{"$f":"IF(ISERROR(+L41+'App.2-CE_DepExp_Yr4'!M41-M41), 0, +'App.2-CE_DepExp_Yr4'!M41-M41)","v":187070.08050103064}]
[1850,"Line Transformers",230,"Overhead Transformers",1826400,35,2.8571428571428571E-2,3800,{"$f":"IF(F42=0,'App.2-CE_DepExp_Yr4'!M42,+'App.2-CE_DepExp_Yr4'!M42+((E42*0.5)/F42))+H42","v":699097.97897755168},699627,-529.02102244831622,52182.857142857145,null,{"$f":"IF(ISERROR(+L42+'App.2-CE_DepExp_Yr4'!M42-M42), 0, +'App.2-CE_DepExp_Yr4'!M42-M42)","v":669206.55040612316}]
[1855,"Services (Overhead & Underground)",160,"UG Secondary Services",858000,30,3.3333333333333333E-2,0,{"$f":"IF(F43=0,'App.2-CE_DepExp_Yr4'!M43,+'App.2-CE_DepExp_Yr4'!M43+((E43*0.5)/F43))+H43","v":514241.8889748535},514271,-29.111025146499742,28600,null,{"$f":"IF(ISERROR(+L43+'App.2-CE_DepExp_Yr4'!M43-M43), 0, +'App.2-CE_DepExp_Yr4'!M43-M43)","v":499941.8889748535}]
[1855,"Services (Overhead & Underground)",240,"OH Secondary Services",733100,60,1.6666666666666666E-2,0,{"$f":"IF(F44=0,'App.2-CE_DepExp_Yr4'!M44,+'App.2-CE_DepExp_Yr4'!M44+((E44*0.5)/F44))+H44","v":216762.2808698446},216764,-1.7191301553975791,12218.333333333334,null,{"$f":"IF(ISERROR(+L44+'App.2-CE_DepExp_Yr4'!M44-M44), 0, +'App.2-CE_DepExp_Yr4'!M44-M44)","v":210653.11420317795}]
[1860,"Meters",600,"Regular Meters",0,30,3.3333333333333333E-2,0,{"$f":"IF(F45=0,'App.2-CE_DepExp_Yr4'!M45,+'App.2-CE_DepExp_Yr4'!M45+((E45*0.5)/F45))+H45","v":80878.153500389148},80878,0.15350038914766628,0,null,{"$f":"IF(ISERROR(+L45+'App.2-CE_DepExp_Yr4'!M45-M45), 0, +'App.2-CE_DepExp_Yr4'!M45-M45)","v":80878.153500389148}]
[1860,"Meters (Smart Meters)",601,"Smart Meters",889800,15,6.6666666666666666E-2,0,{"$f":"IF(F46=0,'App.2-CE_DepExp_Yr4'!M46,+'App.2-CE_DepExp_Yr4'!M46+((E46*0.5)/F46))+H46","v":1454922.3877614224},1453571,1351.387761422433,59320,null,{"$f":"IF(ISERROR(+L46+'App.2-CE_DepExp_Yr4'!M46-M46), 0, +'App.2-CE_DepExp_Yr4'!M46-M46)","v":1425262.3877614224}]
[1860,"Meters (Smart Meters)",602,"CT's and PT's",218700,30,3.3333333333333333E-2,0,{"$f":"IF(F47=0,'App.2-CE_DepExp_Yr4'!M47,+'App.2-CE_DepExp_Yr4'!M47+((E47*0.5)/F47))+H47","v":110721.92047092984},110722,-7.952907016442623E-2,7290,null,{"$f":"IF(ISERROR(+L47+'App.2-CE_DepExp_Yr4'!M47-M47), 0, +'App.2-CE_DepExp_Yr4'!M47-M47)","v":107076.92047092984}]
[1908,"Buildings & Fixtures",350,"Buildings - Civil",146000,65,1.5384615384615385E-2,0,{"$f":"IF(F48=0,'App.2-CE_DepExp_Yr4'!M48,+'App.2-CE_DepExp_Yr4'!M48+((E48*0.5)/F48))+H48","v":127454.33627872779},127500,-45.66372127221257,2246.1538461538462,null,{"$f":"IF(ISERROR(+L48+'App.2-CE_DepExp_Yr4'!M48-M48), 0, +'App.2-CE_DepExp_Yr4'!M48-M48)","v":126331.25935565087}]
[1908,"Buildings & Fixtures",351,"Buildings - Roof",0,25,0.04,0,{"$f":"IF(F49=0,'App.2-CE_DepExp_Yr4'!M49,+'App.2-CE_DepExp_Yr4'!M49+((E49*0.5)/F49))+H49","v":44485.735798130721},44486,-0.26420186927862233,0,null,{"$f":"IF(ISERROR(+L49+'App.2-CE_DepExp_Yr4'!M49-M49), 0, +'App.2-CE_DepExp_Yr4'!M49-M49)","v":44485.735798130721}]
[1908,"Buildings & Fixtures",352,"Buildings - Parking",322400,30,3.3333333333333333E-2,0,{"$f":"IF(F50=0,'App.2-CE_DepExp_Yr4'!M50,+'App.2-CE_DepExp_Yr4'!M50+((E50*0.5)/F50))+H50","v":42064.803975904586},42365,-300.19602409541403,10746.666666666666,null,{"$f":"IF(ISERROR(+L50+'App.2-CE_DepExp_Yr4'!M50-M50), 0, +'App.2-CE_DepExp_Yr4'!M50-M50)","v":36691.47064257125}]
[1908,"Buildings & Fixtures",353,"Buildings - Fences",0,60,1.6666666666666666E-2,0,{"$f":"IF(F51=0,'App.2-CE_DepExp_Yr4'!M51,+'App.2-CE_DepExp_Yr4'!M51+((E51*0.5)/F51))+H51","v":472.91090909090877},473,-8.9090909091225967E-2,0,null,{"$f":"IF(ISERROR(+L51+'App.2-CE_DepExp_Yr4'!M51-M51), 0, +'App.2-CE_DepExp_Yr4'!M51-M51)","v":472.91090909090877}]
[1908,"Buildings & Fixtures",354,"Electronic/Mechanical Systems",127000,12,8.3333333333333329E-2,0,{"$f":"IF(F52=0,'App.2-CE_DepExp_Yr4'!M52,+'App.2-CE_DepExp_Yr4'!M52+((E52*0.5)/F52))+H52","v":338905.32007443317},340282,-1376.6799255668302,10583.333333333334,null,{"$f":"IF(ISERROR(+L52+'App.2-CE_DepExp_Yr4'!M52-M52), 0, +'App.2-CE_DepExp_Yr4'!M52-M52)","v":333613.65340776648}]
[1908,"Buildings & Fixtures",355,"Electric / Mechanical Systems",247000,30,3.3333333333333333E-2,0,{"$f":"IF(F53=0,'App.2-CE_DepExp_Yr4'!M53,+'App.2-CE_DepExp_Yr4'!M53+((E53*0.5)/F53))+H53","v":194957.46094371198},194978,-20.53905628802022,8233.3333333333339,null,{"$f":"IF(ISERROR(+L53+'App.2-CE_DepExp_Yr4'!M53-M53), 0, +'App.2-CE_DepExp_Yr4'!M53-M53)","v":190840.79427704532}]
[1908,"Buildings & Fixtures",356,"Buildings - Improvements",25000,15,6.6666666666666666E-2,0,{"$f":"IF(F54=0,'App.2-CE_DepExp_Yr4'!M54,+'App.2-CE_DepExp_Yr4'!M54+((E54*0.5)/F54))+H54","v":17112.617333333335},17112,0.61733333333540941,1666.6666666666667,null,{"$f":"IF(ISERROR(+L54+'App.2-CE_DepExp_Yr4'!M54-M54), 0, +'App.2-CE_DepExp_Yr4'!M54-M54)","v":16279.284000000001}]
[1915,"Office Furniture & Equipment ",700,"Office Furn & Equip",196400,5,0.2,0,{"$f":"IF(F55=0,'App.2-CE_DepExp_Yr4'!M55,+'App.2-CE_DepExp_Yr4'!M55+((E55*0.5)/F55))+H55","v":141139.62540130655},141140,-0.37459869345184416,39280,null,{"$f":"IF(ISERROR(+L55+'App.2-CE_DepExp_Yr4'!M55-M55), 0, +'App.2-CE_DepExp_Yr4'!M55-M55)","v":121499.62540130653}]
[1920,"Computer Equipment - Hardware",710,"Computer Equip-Hardware",295100,3,0.33333333333333331,0,{"$f":"IF(F56=0,'App.2-CE_DepExp_Yr4'!M56,+'App.2-CE_DepExp_Yr4'!M56+((E56*0.5)/F56))+H56","v":578257.46337807865},578257,0.46337807865347713,98366.666666666672,null,{"$f":"IF(ISERROR(+L56+'App.2-CE_DepExp_Yr4'!M56-M56), 0, +'App.2-CE_DepExp_Yr4'!M56-M56)","v":529074.13004474528}]
[1930,"Transportation Equipment",730,"Transportation-Cars, Vans",278000,8,0.125,0,{"$f":"IF(F57=0,'App.2-CE_DepExp_Yr4'!M57,+'App.2-CE_DepExp_Yr4'!M57+((E57*0.5)/F57))+H57","v":312369.22411448811},312369,0.2241144881118089,34750,null,{"$f":"IF(ISERROR(+L57+'App.2-CE_DepExp_Yr4'!M57-M57), 0, +'App.2-CE_DepExp_Yr4'!M57-M57)","v":294994.22411448811}]
[1930,"Transportation Equipment",740,"Transportation-Large Vehicles",571900,12,8.3333333333333329E-2,0,{"$f":"IF(F58=0,'App.2-CE_DepExp_Yr4'!M58,+'App.2-CE_DepExp_Yr4'!M58+((E58*0.5)/F58))+H58","v":577153.3788443841},577153,0.37884438410401344,47658.333333333336,null,{"$f":"IF(ISERROR(+L58+'App.2-CE_DepExp_Yr4'!M58-M58), 0, +'App.2-CE_DepExp_Yr4'!M58-M58)","v":553324.21217771748}]
[1930,"Transportation Equipment",750,"Trailers",71000,10,0.1,0,{"$f":"IF(F59=0,'App.2-CE_DepExp_Yr4'!M59,+'App.2-CE_DepExp_Yr4'!M59+((E59*0.5)/F59))+H59","v":38315.850797478561},38316,-0.14920252143929247,7100,null,{"$f":"IF(ISERROR(+L59+'App.2-CE_DepExp_Yr4'!M59-M59), 0, +'App.2-CE_DepExp_Yr4'!M59-M59)","v":34765.850797478561}]
[1935,"Stores Equipment",760,"Stores Equipment",15000,8,0.125,0,{"$f":"IF(F60=0,'App.2-CE_DepExp_Yr4'!M60,+'App.2-CE_DepExp_Yr4'!M60+((E60*0.5)/F60))+H60","v":19211.164730897017},19212,-0.8352691029831476,1875,null,{"$f":"IF(ISERROR(+L60+'App.2-CE_DepExp_Yr4'!M60-M60), 0, +'App.2-CE_DepExp_Yr4'!M60-M60)","v":18273.664730897017}]
[1940,"Tools, Shop & Garage Equipment",770,"Tools,Shop & Garage Equi",154100,8,0.125,0,{"$f":"IF(F61=0,'App.2-CE_DepExp_Yr4'!M61,+'App.2-CE_DepExp_Yr4'!M61+((E61*0.5)/F61))+H61","v":120336.90144116327},120337,-9.855883673299104E-2,19262.5,null,{"$f":"IF(ISERROR(+L61+'App.2-CE_DepExp_Yr4'!M61-M61), 0, +'App.2-CE_DepExp_Yr4'!M61-M61)","v":110705.65144116327}]
[1945,"Measurement & Testing Equipment",780,"Measurement & Test Equip",150000,8,0.125,0,{"$f":"IF(F62=0,'App.2-CE_DepExp_Yr4'!M62,+'App.2-CE_DepExp_Yr4'!M62+((E62*0.5)/F62))+H62","v":107365.73260118399},107373,-7.2673988160095178,18750,null,{"$f":"IF(ISERROR(+L62+'App.2-CE_DepExp_Yr4'!M62-M62), 0, +'App.2-CE_DepExp_Yr4'!M62-M62)","v":97990.73260118399}]
[1950,"Power Operated Equipment",790,"Power Operated Equipment",175000,8,0.125,0,{"$f":"IF(F63=0,'App.2-CE_DepExp_Yr4'!M63,+'App.2-CE_DepExp_Yr4'!M63+((E63*0.5)/F63))+H63","v":125215.69358926154},125212,3.6935892615438206,21875,null,{"$f":"IF(ISERROR(+L63+'App.2-CE_DepExp_Yr4'!M63-M63), 0, +'App.2-CE_DepExp_Yr4'!M63-M63)","v":114278.19358926154}]
[1955,"Communications Equipment",330,"Communication Towers",312500,35,2.8571428571428571E-2,0,{"$f":"IF(F64=0,'App.2-CE_DepExp_Yr4'!M64,+'App.2-CE_DepExp_Yr4'!M64+((E64*0.5)/F64))+H64","v":24603.536481183095},24603,0.53648118309502024,8928.5714285714294,null,{"$f":"IF(ISERROR(+L64+'App.2-CE_DepExp_Yr4'!M64-M64), 0, +'App.2-CE_DepExp_Yr4'!M64-M64)","v":20139.250766897381}]
[1955,"Communications Equipment",331,"Communication -wireless",384800,15,6.6666666666666666E-2,0,{"$f":"IF(F65=0,'App.2-CE_DepExp_Yr4'!M65,+'App.2-CE_DepExp_Yr4'!M65+((E65*0.5)/F65))+H65","v":223244.41540984856},223245,-0.5845901514403522,25653.333333333332,null,{"$f":"IF(ISERROR(+L65+'App.2-CE_DepExp_Yr4'!M65-M65), 0, +'App.2-CE_DepExp_Yr4'!M65-M65)","v":210417.7487431819}]
[1955,"Communications Equipment",332,"Communication -equipment",50000,8,0.125,0,{"$f":"IF(F66=0,'App.2-CE_DepExp_Yr4'!M66,+'App.2-CE_DepExp_Yr4'!M66+((E66*0.5)/F66))+H66","v":25504.748749999999},25505,-0.25125000000116415,6250,null,{"$f":"IF(ISERROR(+L66+'App.2-CE_DepExp_Yr4'!M66-M66), 0, +'App.2-CE_DepExp_Yr4'!M66-M66)","v":22379.748749999999}]
[1960,"Miscellaneous Equipment ",795,"Miscellaneous Equipment",0,8,0.125,0,{"$f":"IF(F67=0,'App.2-CE_DepExp_Yr4'!M67,+'App.2-CE_DepExp_Yr4'!M67+((E67*0.5)/F67))+H67","v":504.875},505,-0.125,0,null,{"$f":"IF(ISERROR(+L67+'App.2-CE_DepExp_Yr4'!M67-M67), 0, +'App.2-CE_DepExp_Yr4'!M67-M67)","v":504.875}]
[1980,"System Supervisor Equipment",320,"Scada RTU's",130800,20,0.05,0,{"$f":"IF(F68=0,'App.2-CE_DepExp_Yr4'!M68,+'App.2-CE_DepExp_Yr4'!M68+((E68*0.5)/F68))+H68","v":165049.3460946304},165068,-18.653905369603308,6540,null,{"$f":"IF(ISERROR(+L68+'App.2-CE_DepExp_Yr4'!M68-M68), 0, +'App.2-CE_DepExp_Yr4'!M68-M68)","v":161779.3460946304}]
[1980,"System Supervisor Equipment",321,"Scada Master Station",168800,10,0.1,0,{"$f":"IF(F69=0,'App.2-CE_DepExp_Yr4'!M69,+'App.2-CE_DepExp_Yr4'!M69+((E69*0.5)/F69))+H69","v":80194.034784314412},80194,3.4784314411808737E-2,16880,null,{"$f":"IF(ISERROR(+L69+'App.2-CE_DepExp_Yr4'!M69-M69), 0, +'App.2-CE_DepExp_Yr4'!M69-M69)","v":71754.034784314412}]
[1995,"Contributions & Grants",1995,"Contribution & Grants Credit",0,40,2.5000000000000001E-2,0,{"$f":"IF(F70=0,'App.2-CE_DepExp_Yr4'!M70,+'App.2-CE_DepExp_Yr4'!M70+((E70*0.5)/F70))+H70","v":-899701.1716019141},-899701,-0.17160191410221159,0,null,{"$f":"IF(ISERROR(+L70+'App.2-CE_DepExp_Yr4'!M70-M70), 0, +'App.2-CE_DepExp_Yr4'!M70-M70)","v":-899701.1716019141}]
[2440,"Deferred Revenue ",1996,"Deferred Revenue",-3101000,40,2.5000000000000001E-2,0,{"$f":"IF(F71=0,'App.2-CE_DepExp_Yr4'!M71,+'App.2-CE_DepExp_Yr4'!M71+((E71*0.5)/F71))+H71","v":-263080.51},-263081,0.48999999999068677,-77525,null,{"$f":"IF(ISERROR(+L71+'App.2-CE_DepExp_Yr4'!M71-M71), 0, +'App.2-CE_DepExp_Yr4'!M71-M71)","v":-224318.01}]
[null,"Total",null,null,{"$f":"SUM(E20:E71)","v":26999300},null,null,{"$f":"SUM(H20:H71)","v":81860.740000000005},18064353.333525151,18062727,1626.333525152023,1672061.8205128203,0,17146461.683268737]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,"Total Depreciation Expense ",null,null,null,null,null,null,{"$f":"SUM(I72:I73)","v":18064353.333525151}]
[]
[]
[]
["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":83,"n_cols":11,"rows_kept":83,"cut":false,"hidden":false,"merged":[[17,9,18,9],[73,1,73,4],[8,0,8,8],[9,0,9,8],[10,0,10,7],[12,0,12,1],[13,0,13,1],[13,2,13,8],[75,1,75,7],[76,1,76,8],[78,1,78,8],[79,1,80,7],[14,2,14,8],[17,1,18,1],[17,6,18,6]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2016-08-26"]
[]
["Appendix 2-CG"]
["Depreciation and Amortization Expense"]
["MIFRS (Year 6)"]
[]
["Select the set of appendices that apply",null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard"]
["2012 Set of Appendices (2-CA to 2-CG)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,2017,"MIFRS"]
["N/A","         2013 Set of Appendices","Not applicable as the test year depreciation is already calculated in Appendix 2-CF.  Note that this appendix is not to be used even though depreciation expense calculations will flow through from previous years to this appendix.",null,null,null,null,null,null,"N/A","N/A"]
[]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","Current Depreciation Expense1"," Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)= Prior Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D20=0,0,1/D20)","v":0},{"$f":"IF(D20=0,'App.2-CF_DepExp_Yr5'!N20,+'App.2-CF_DepExp_Yr5'!N20+((C20*0.5)/D20))","v":4025665.5559577141},null,{"$f":"IF(ISERROR(+F20-G20), 0, +F20-G20)","v":4025665.5559577141}]
[1611,"Computer Software (Formally known as Account 1925)",null,null,0,{"$f":"IF(D21=0,'App.2-CF_DepExp_Yr5'!N21,+'App.2-CF_DepExp_Yr5'!N21+((C21*0.5)/D21))","v":421189.04119704443},null,421189.04119704443]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D22=0,'App.2-CF_DepExp_Yr5'!N22,+'App.2-CF_DepExp_Yr5'!N22+((C22*0.5)/D22))","v":19274.942854335732},null,19274.942854335732]
[1805,"Land",null,null,{"$f":"IF(D23=0,0,1/D23)","v":0},{"$f":"IF(D23=0,'App.2-CF_DepExp_Yr5'!N23,+'App.2-CF_DepExp_Yr5'!N23+((C23*0.5)/D23))","v":0},null,{"$f":"IF(ISERROR(+F23-G23), 0, +F23-G23)","v":0}]
[1808,"Buildings",null,null,0,{"$f":"IF(D24=0,'App.2-CF_DepExp_Yr5'!N24,+'App.2-CF_DepExp_Yr5'!N24+((C24*0.5)/D24))","v":5837.4614243945598},null,5837.4614243945598]
[1808,"Buildings",null,null,0,{"$f":"IF(D25=0,'App.2-CF_DepExp_Yr5'!N25,+'App.2-CF_DepExp_Yr5'!N25+((C25*0.5)/D25))","v":5317.859368003863},null,5317.859368003863]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D26=0,'App.2-CF_DepExp_Yr5'!N26,+'App.2-CF_DepExp_Yr5'!N26+((C26*0.5)/D26))","v":248517.07963590961},null,248517.07963590961]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D27=0,'App.2-CF_DepExp_Yr5'!N27,+'App.2-CF_DepExp_Yr5'!N27+((C27*0.5)/D27))","v":15235.133288477353},null,15235.133288477353]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D28=0,'App.2-CF_DepExp_Yr5'!N28,+'App.2-CF_DepExp_Yr5'!N28+((C28*0.5)/D28))","v":22730.21353957738},null,22730.21353957738]
[1610,"Intangible - wholesale meter",null,null,0,{"$f":"IF(D29=0,'App.2-CF_DepExp_Yr5'!N29,+'App.2-CF_DepExp_Yr5'!N29+((C29*0.5)/D29))","v":43095.897193643934},null,43095.897193643934]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D30=0,'App.2-CF_DepExp_Yr5'!N30,+'App.2-CF_DepExp_Yr5'!N30+((C30*0.5)/D30))","v":709402.06637410249},null,709402.06637410249]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D31=0,'App.2-CF_DepExp_Yr5'!N31,+'App.2-CF_DepExp_Yr5'!N31+((C31*0.5)/D31))","v":787191.996440263},null,787191.996440263]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D32=0,'App.2-CF_DepExp_Yr5'!N32,+'App.2-CF_DepExp_Yr5'!N32+((C32*0.5)/D32))","v":211171.06766977182},null,211171.06766977182]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D33=0,'App.2-CF_DepExp_Yr5'!N33,+'App.2-CF_DepExp_Yr5'!N33+((C33*0.5)/D33))","v":675913.13586093928},null,675913.13586093928]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D34=0,'App.2-CF_DepExp_Yr5'!N34,+'App.2-CF_DepExp_Yr5'!N34+((C34*0.5)/D34))","v":82716.018585992133},null,82716.018585992133]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D35=0,'App.2-CF_DepExp_Yr5'!N35,+'App.2-CF_DepExp_Yr5'!N35+((C35*0.5)/D35))","v":2460332.0373666673},null,2460332.0373666673]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D36=0,'App.2-CF_DepExp_Yr5'!N36,+'App.2-CF_DepExp_Yr5'!N36+((C36*0.5)/D36))","v":599419.39049999986},null,599419.39049999986]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D37=0,'App.2-CF_DepExp_Yr5'!N37,+'App.2-CF_DepExp_Yr5'!N37+((C37*0.5)/D37))","v":103104.88930633789},null,103104.88930633789]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D38=0,'App.2-CF_DepExp_Yr5'!N38,+'App.2-CF_DepExp_Yr5'!N38+((C38*0.5)/D38))","v":125630.95824299195},null,125630.95824299195]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D39=0,'App.2-CF_DepExp_Yr5'!N39,+'App.2-CF_DepExp_Yr5'!N39+((C39*0.5)/D39))","v":28080.790762511719},null,28080.790762511719]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D40=0,'App.2-CF_DepExp_Yr5'!N40,+'App.2-CF_DepExp_Yr5'!N40+((C40*0.5)/D40))","v":1389969.8360565293},null,1389969.8360565293]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D41=0,'App.2-CF_DepExp_Yr5'!N41,+'App.2-CF_DepExp_Yr5'!N41+((C41*0.5)/D41))","v":187070.08050103064},null,187070.08050103064]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D42=0,'App.2-CF_DepExp_Yr5'!N42,+'App.2-CF_DepExp_Yr5'!N42+((C42*0.5)/D42))","v":669206.55040612316},null,669206.55040612316]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D43=0,'App.2-CF_DepExp_Yr5'!N43,+'App.2-CF_DepExp_Yr5'!N43+((C43*0.5)/D43))","v":499941.8889748535},null,499941.8889748535]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D44=0,'App.2-CF_DepExp_Yr5'!N44,+'App.2-CF_DepExp_Yr5'!N44+((C44*0.5)/D44))","v":210653.11420317795},null,210653.11420317795]
[1860,"Meters",null,null,0,{"$f":"IF(D45=0,'App.2-CF_DepExp_Yr5'!N45,+'App.2-CF_DepExp_Yr5'!N45+((C45*0.5)/D45))","v":80878.153500389148},null,80878.153500389148]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D46=0,'App.2-CF_DepExp_Yr5'!N46,+'App.2-CF_DepExp_Yr5'!N46+((C46*0.5)/D46))","v":1425262.3877614224},null,1425262.3877614224]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D47=0,'App.2-CF_DepExp_Yr5'!N47,+'App.2-CF_DepExp_Yr5'!N47+((C47*0.5)/D47))","v":107076.92047092984},null,107076.92047092984]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D48=0,'App.2-CF_DepExp_Yr5'!N48,+'App.2-CF_DepExp_Yr5'!N48+((C48*0.5)/D48))","v":126331.25935565087},null,126331.25935565087]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D49=0,'App.2-CF_DepExp_Yr5'!N49,+'App.2-CF_DepExp_Yr5'!N49+((C49*0.5)/D49))","v":44485.735798130721},null,44485.735798130721]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D50=0,'App.2-CF_DepExp_Yr5'!N50,+'App.2-CF_DepExp_Yr5'!N50+((C50*0.5)/D50))","v":36691.47064257125},null,36691.47064257125]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D51=0,'App.2-CF_DepExp_Yr5'!N51,+'App.2-CF_DepExp_Yr5'!N51+((C51*0.5)/D51))","v":472.91090909090877},null,472.91090909090877]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D52=0,'App.2-CF_DepExp_Yr5'!N52,+'App.2-CF_DepExp_Yr5'!N52+((C52*0.5)/D52))","v":333613.65340776648},null,333613.65340776648]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D53=0,'App.2-CF_DepExp_Yr5'!N53,+'App.2-CF_DepExp_Yr5'!N53+((C53*0.5)/D53))","v":190840.79427704532},null,190840.79427704532]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D54=0,'App.2-CF_DepExp_Yr5'!N54,+'App.2-CF_DepExp_Yr5'!N54+((C54*0.5)/D54))","v":16279.284000000001},null,16279.284000000001]
[1915,"Office Furniture & Equipment ",null,null,0,{"$f":"IF(D55=0,'App.2-CF_DepExp_Yr5'!N55,+'App.2-CF_DepExp_Yr5'!N55+((C55*0.5)/D55))","v":121499.62540130653},null,121499.62540130653]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D56=0,'App.2-CF_DepExp_Yr5'!N56,+'App.2-CF_DepExp_Yr5'!N56+((C56*0.5)/D56))","v":529074.13004474528},null,529074.13004474528]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D57=0,'App.2-CF_DepExp_Yr5'!N57,+'App.2-CF_DepExp_Yr5'!N57+((C57*0.5)/D57))","v":294994.22411448811},null,294994.22411448811]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D58=0,'App.2-CF_DepExp_Yr5'!N58,+'App.2-CF_DepExp_Yr5'!N58+((C58*0.5)/D58))","v":553324.21217771748},null,553324.21217771748]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D59=0,'App.2-CF_DepExp_Yr5'!N59,+'App.2-CF_DepExp_Yr5'!N59+((C59*0.5)/D59))","v":34765.850797478561},null,34765.850797478561]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D60=0,'App.2-CF_DepExp_Yr5'!N60,+'App.2-CF_DepExp_Yr5'!N60+((C60*0.5)/D60))","v":18273.664730897017},null,18273.664730897017]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D61=0,'App.2-CF_DepExp_Yr5'!N61,+'App.2-CF_DepExp_Yr5'!N61+((C61*0.5)/D61))","v":110705.65144116327},null,110705.65144116327]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D62=0,'App.2-CF_DepExp_Yr5'!N62,+'App.2-CF_DepExp_Yr5'!N62+((C62*0.5)/D62))","v":97990.73260118399},null,97990.73260118399]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D63=0,'App.2-CF_DepExp_Yr5'!N63,+'App.2-CF_DepExp_Yr5'!N63+((C63*0.5)/D63))","v":114278.19358926154},null,114278.19358926154]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D64=0,'App.2-CF_DepExp_Yr5'!N64,+'App.2-CF_DepExp_Yr5'!N64+((C64*0.5)/D64))","v":20139.250766897381},null,20139.250766897381]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D65=0,'App.2-CF_DepExp_Yr5'!N65,+'App.2-CF_DepExp_Yr5'!N65+((C65*0.5)/D65))","v":210417.7487431819},null,210417.7487431819]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D66=0,'App.2-CF_DepExp_Yr5'!N66,+'App.2-CF_DepExp_Yr5'!N66+((C66*0.5)/D66))","v":22379.748749999999},null,22379.748749999999]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D67=0,'App.2-CF_DepExp_Yr5'!N67,+'App.2-CF_DepExp_Yr5'!N67+((C67*0.5)/D67))","v":504.875},null,504.875]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D68=0,'App.2-CF_DepExp_Yr5'!N68,+'App.2-CF_DepExp_Yr5'!N68+((C68*0.5)/D68))","v":161779.3460946304},null,161779.3460946304]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D69=0,'App.2-CF_DepExp_Yr5'!N69,+'App.2-CF_DepExp_Yr5'!N69+((C69*0.5)/D69))","v":71754.034784314412},null,71754.034784314412]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D70=0,'App.2-CF_DepExp_Yr5'!N70,+'App.2-CF_DepExp_Yr5'!N70+((C70*0.5)/D70))","v":-899701.1716019141},null,-899701.1716019141]
[2440,"Deferred Revenue ",null,null,0,{"$f":"IF(D71=0,'App.2-CF_DepExp_Yr5'!N71,+'App.2-CF_DepExp_Yr5'!N71+((C71*0.5)/D71))","v":-224318.01},null,-224318.01]
[null,"Total",{"$f":"SUM(C20:C71)","v":0},null,null,{"$f":"SUM(F20:F71)","v":17146461.683268737},{"$f":"SUM(G20:G71)","v":0},{"$f":"SUM(H20:H71)","v":17146461.683268737}]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,"Total Depreciation Expense ",null,null,null,{"$f":"SUM(F72:F73)","v":17146461.683268737}]
["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."]
[]
[]
["Not applicable to London Hydro."]

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[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","2016-08-26"]
[]
["Appendix 2-CH1"]
["Depreciation and Amortization Expense"]
["Revised CGAAP or MIFRS"]
[]
["Assumes the applicant changed capitalization and depreciation policies and reflected these changes in a prior rebasing application"]
[]
[null,null,null,"Accounting Standard"]
[null,null,null,"Year "]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan. 1","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation 2","Years","Depreciation Rate","Current Year Depreciation Expense"," Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 3"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) ","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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}]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets) (under MIFRS) "]
[null,"Total Depreciation Expense",null,null,null,null,null,null,null,{"$f":"SUM(J58:J59)","v":0}]
[]
["Notes:"]
[]
[1,"The appendix should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[2,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[3,"The applicant must provide an explanation of material variances in evidence."]
[]
["General","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-D_Overhead","index":19,"n_rows":53,"n_cols":8,"rows_kept":53,"cut":false,"hidden":false,"merged":[[67,0,68,0],[53,0,54,0],[53,1,54,1],[56,0,57,0],[59,0,60,0],[62,0,65,0],[8,0,8,7],[9,0,9,7],[13,0,15,0],[34,0,36,0],[34,7,36,7],[11,0,11,5],[32,0,32,5]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:","2016-08-26"]
[]
["Appendix 2-D"]
["Overhead Expense"]
[]
["Applicants are to provide a breakdown of OM&A before capitalization in the below table.  OM&A before capitalization may be broken down by cost center, program, drivers or another format best suited to focus on capitalized vs. uncapitalized OM&A."]
[]
[" OM&A Before Capitalization"]
[null,{"$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"]
["Asset management",4354815.8400000008,4763961.4300000034,5243635.5100000016,5474762.8100000005,5923000]
["Operations and maintenance",14126669.319999998,14068948.559999997,14867923.909999996,15534889.120000005,15963000]
["Metering and data management",3094768.7699999991,3288005.2299999995,3518402.2000000016,3847189.5,4227800]
["Information Technology",4854271.43,5584736.2799999993,5809513.7100000028,6214855.9199999962,6889200]
["Customer service and collections",1785879.9600000004,2267352.089999998,2493732.75,2595805.4400000004,2715200]
["Corporate communications",619830.67000000004,770846.8400000002,852431.24,938266.14,936000]
["Human resources, health and safety",1210740.6800000002,1320502.2199999995,1541246.7300000009,1582467.2799999991,1713500]
["Facilities and environmental services",3045421.3899999997,3358138.959999999,3296080.7099999995,3342322.5399999991,3432600]
["Corporate services",4430402.1599999983,4822068.9900000021,4488154.0100000007,4837122.7399999984,5415300]
["Locate services",824684.78,969944.46000000008,893412.63,957684.43,917700]
["Fleet services (gross expenditures)",3502151.8600000003,3603419.9400000004,3691669.83,3972315.8199999994,4349000]
["Materials management (gross expenditures)",962367.10999999987,1037860.3699999999,1094717.77,1044398.8000000003,1103760]
["Fleet and materials management cost allocations",-2635421.04,-2693822.83,-2793128.89,-2918618.46,-3172200]
[]
["Total OM&A Before Capitalization (B)",{"$f":"SUM(B17:B30)","v":40176582.93},{"$f":"SUM(C17:C30)","v":43161962.539999992},44997792.110000007,47423462.079999991,50413860]
[]
["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,{"$f":"F36-4","v":2013},{"$f":"F36-3","v":2014},{"$f":"F36-2","v":2015},{"$f":"F36-1","v":2016},{"$f":"TestYear","v":2017},"Attributable?"]
[null,"Historical Year","Historical Year","Historical Year","Bridge Year","Test Year","(Yes/No)"]
["Asset management",1166242.6000000001,1175984.4099999999,1259191.3700000001,1454420.13,1802500,"Y","No changes. "]
["Operations and maintenance",4936984.58,5232940.91,5261154.34,5551366.46,6071500,"Y","No changes. "]
["Metering and data management",179525.07,240731.3,342646.84,464572.91,547000,"Y","No changes. "]
["Information Technology",872905.67,1081414.6000000001,1385518.79,1328280.6399999999,2000800,"Y","No changes. "]
["Customer service and collections",134156.78,240837.97,142194.38,128719.99,280500,"Y","No changes. "]
["Corporate communications",48331.67,46105.97,0,0,0,"Y","No changes. "]
["Human resources, health and safety",0,0,4853.74,20651.919999999998,0,"Y","No changes. "]
["Facilities and environmental services",0,0,0,0,0]
["Corporate services",3336.18,2846.15,0,674.21,0,"Y","No changes. "]
["Locate services",0,204.9,0,0,0,"Y","No changes. "]
["Fleet services (gross expenditures)",1223117.3,1284652.19,1270085.06,1422959.12,1571900,"Y","No changes. "]
["Materials management (gross expenditures)",260677.48,234777.05,233497.06,248826.7,258960,"Y","No changes. "]
[]
["Total Capitalized OM&A (A)",{"$f":"SUM(B38:B50)","v":8825277.3300000001},{"$f":"SUM(C38:C50)","v":9540495.4500000011},{"$f":"SUM(D38:D50)","v":9899141.5800000019},{"$f":"SUM(E38:E50)","v":10620472.080000002},{"$f":"SUM(F38:F50)","v":12533160}]
[]
["% of Capitalized OM&A (=A/B)",{"$f":"IF(ISERROR(B51/B31),\"0%\",B51/B31)","v":0.21966221829707011},{"$f":"IF(ISERROR(C51/C31),\"0%\",C51/C31)","v":0.22103942658210748},{"$f":"IF(ISERROR(D51/D31),\"0%\",D51/D31)","v":0.2199917177225254},{"$f":"IF(ISERROR(E51/E31),\"0%\",E51/E31)","v":0.22394974162966053},{"$f":"IF(ISERROR(F51/F31),\"0%\",F51/F31)","v":0.2486054430269771}]

{"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:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:","2016-08-26"]
[]
["Appendix 2-EA"]
["Account 1575 - IFRS-CGAAP Transitional PP&E Amounts"]
["2015 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopted IFRS on January 1, 2015 for financial reporting purposes"]
[]
[]
[]
[null,{"$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,null,{"$f":"+C25","v":0},{"$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":"SUM(D22:D24)","v":0},{"$f":"SUM(E22:E24)","v":0}]
[]
["PP&E Values under MIFRS (Starts from 2014, the transition year)"]
["            Opening net PP&E  - Note 1",null,null,{"$f":"+C31","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}]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,{"$f":"C25-C31","v":0},{"$f":"D25-D31","v":0},{"$f":"E25-E31","v":0}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,{"$f":"IF(ISERROR(E33), 0, E33)","v":0},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":0}]
[]
["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:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2016-08-26"]
[]
["Appendix 2-EB"]
["Account 1576 - Accounting Changes under CGAAP"]
["2012 Changes in Accounting Policies under CGAAP"]
[]
["For applicants with a balance in Account 1576 and made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 "]
[]
[]
[]
[null,"2011 Rebasing Year",2012,2013,2014,2015,2016,"2017 Rebasing Year"]
["Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS - Note 5","MIFRS","MIFRS"]
[null,"Forecast","Actual","Actual","Actual","Actual","Forecast","Forecast"]
[null,null,"$","$","$",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:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,"Date:","2016-08-26"]
[]
["Appendix 2-EC"]
["Account 1576 - Accounting Changes under CGAAP"]
["2013 Changes in Accounting Policies under CGAAP"]
[]
["For applicants with a balance in Account 1576 and made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013"]
[]
[]
[]
[null,"2012 Rebasing Year",2013,2014,2015,2016,"2017 Rebasing Year"]
["Reporting Basis","CGAAP","CGAAP","CGAAP","MIFRS - Note 5","MIFRS","MIFRS"]
[null,"Actual","Actual","Actual","Actual","Forecast","Forecast"]
[null,null,"$","$",null,"$"]
["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-2016-0091"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,"Schedule:",44]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2016-08-26"]
[]
["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},2020,2021]
["Project 1"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 2"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 3"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 4"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 5"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C95,C89,C83,C77,C71)","v":0},0,0,0,{"$f":"SUM(G95,G89,G83,G77,G71)","v":0},{"$f":"SUM(H95,H89,H83,H77,H71)","v":0},0,0,0]
["Total OM&A (Start-Up)",null,0,0,0,0,{"$f":"SUM(G96,G90,G84,G78,G72)","v":0},0,0,0,0]
["Total OM&A (Ongoing)",null,0,0,0,0,{"$f":"SUM(G97,G91,G85,G79,G73)","v":0},0,0,0,0]

{"sheet":"App.2-FB Calc of REG Improvemnt","index":24,"n_rows":95,"n_cols":29,"rows_kept":95,"cut":false,"hidden":false,"merged":[[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:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",45]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2016-08-26"]
[]
["Appendix 2-FB"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part A of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["For historical investments, enter these variables for your last cost of service test year.  For 2017 and beyond, enter variables as in the application."]
["Rate Riders are not calculated for the Test Year as these assets and costs are already in the distributor's rate base/revenue requirement."]
[]
[null,null,{"$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*$B31","v":0},{"$f":"E27*$B31","v":0},null,{"$f":"G27*$B31","v":0},{"$f":"H27*$B31","v":0},null,{"$f":"J27*$B31","v":0},{"$f":"K27*$B31","v":0},null,{"$f":"M27*$B31","v":0},{"$f":"N27*$B31","v":0},null,{"$f":"P27*$B31","v":0},{"$f":"Q27*$B31","v":0},null,{"$f":"S27*$B31","v":0},{"$f":"T27*$B31","v":0},null,{"$f":"V27*$B31","v":0},{"$f":"W27*$B31","v":0},null,{"$f":"Y27*$B31","v":0},{"$f":"Z27*$B31","v":0},null,{"$f":"AB27*$B31","v":0},{"$f":"AC27*$B31","v":0}]
["LT Interest",null,null,{"$f":"D28*$B32","v":0},0,null,{"$f":"G28*$B32","v":0},0,null,{"$f":"J28*$B32","v":0},0,null,{"$f":"M28*$B32","v":0},0,null,{"$f":"P28*$B32","v":0},0,null,{"$f":"S28*$B32","v":0},0,null,{"$f":"V28*$B32","v":0},0,null,{"$f":"Y28*$B32","v":0},0,null,{"$f":"AB28*$B32","v":0},0]
["ROE",null,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0]
["Cost of Capital Total",null,null,{"$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:",25]
["Opening Gross Fixed Assets",null,null,null,{"$f":"D73","v":0},0,0,0,{"$f":"H73","v":0},{"$f":"I73","v":0},{"$f":"J73","v":0},{"$f":"K73","v":0}]
["Gross Capital Additions",null,null,{"$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,{"$f":"SUM(D71:D72)","v":0},0,0,0,{"$f":"SUM(H71:H72)","v":0},{"$f":"SUM(I71:I72)","v":0},0,0,0]
[]
["Opening Accumulated Amortization",null,null,null,{"$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$70)","v":0},0,0,0,0,{"$f":"IF(ISERROR(I71/$C$70), 0, I71/$C$70)","v":0},{"$f":"IF(ISERROR(J71/$C$70), 0, J71/$C$70)","v":0},{"$f":"IF(ISERROR(K71/$C$70), 0, K71/$C$70)","v":0},{"$f":"IF(ISERROR(L71/$C$70), 0, L71/$C$70)","v":0}]
["Additions (half year)",null,null,{"$f":"D72/$C$70/2","v":0},{"$f":"E72/$C$70/2","v":0},{"$f":"F72/$C$70/2","v":0},0,{"$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,{"$f":"D71-D75","v":0},0,{"$f":"F71-F75","v":0},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},{"$f":"E73-E78","v":0},0,0,{"$f":"H73-H78","v":0},{"$f":"I73-I78","v":0},{"$f":"J73-J78","v":0},{"$f":"K73-K78","v":0},{"$f":"L73-L78","v":0}]
["Average Net Fixed Assets",null,null,{"$f":"SUM(D80:D81)/2","v":0},0,0,0,{"$f":"SUM(H80:H81)/2","v":0},{"$f":"SUM(I80:I81)/2","v":0},{"$f":"SUM(J80:J81)/2","v":0},{"$f":"SUM(K80:K81)/2","v":0},{"$f":"SUM(L80:L81)/2","v":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,{"$f":"H72","v":0},{"$f":"I72","v":0},0,0,0]
["UCC Before Half Year Rule",null,null,{"$f":"SUM(D87:D88)","v":0},0,0,0,{"$f":"SUM(H87:H88)","v":0},{"$f":"SUM(I87:I88)","v":0},{"$f":"SUM(J87:J88)","v":0},{"$f":"SUM(K87:K88)","v":0},{"$f":"SUM(L87:L88)","v":0}]
["Half Year Rule (1/2 Additions - Disposals)",null,null,{"$f":"D88/2","v":0},0,0,0,{"$f":"H88/2","v":0},{"$f":"I88/2","v":0},{"$f":"J88/2","v":0},{"$f":"K88/2","v":0},{"$f":"L88/2","v":0}]
["Reduced UCC",null,null,{"$f":"D89-D90","v":0},0,0,0,{"$f":"H89-H90","v":0},{"$f":"I89-I90","v":0},{"$f":"J89-J90","v":0},{"$f":"K89-K90","v":0},{"$f":"L89-L90","v":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,{"$f":"H91*H93","v":0},{"$f":"I91*I93","v":0},0,0,{"$f":"L91*L93","v":0}]
["Closing UCC",null,null,{"$f":"D89-D94","v":0},0,0,0,{"$f":"H89-H94","v":0},{"$f":"I89-I94","v":0},{"$f":"J89-J94","v":0},{"$f":"K89-K94","v":0},{"$f":"L89-L94","v":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:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",46]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2016-08-26"]
[]
["Appendix 2-FC"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part B of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["For historical investments, enter these variables for your last cost of service test year.  For 2016 and beyond, enter variables as in the application."]
["Rate Riders are not calculated for the Test Year as these assets and costs are already in the distributor's rate base."]
[]
[]
[null,null,null,{"$f":"G18-1","v":2013},null,null,{"$f":"J18-1","v":2014},null,null,{"$f":"M18-1","v":2015},null,null,{"$f":"BridgeYear","v":2016},null,null,{"$f":"CONCATENATE(TestYear,\" Test Year\")","v":"2017 Test Year"},null,null,{"$f":"TestYear+1","v":2018},2016,null,{"$f":"S18+1","v":2019},null,null,{"$f":"V18+1","v":2020},null,null,{"$f":"Y18+1","v":2021}]
[null,null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83]
["Net Fixed Assets (average)",null,null,{"$f":"D82","v":0},{"$f":"D21*E20","v":0},{"$f":"D21*F20","v":0},{"$f":"E82","v":0},{"$f":"G21*H20","v":0},{"$f":"G21*I20","v":0},{"$f":"F82","v":0},{"$f":"J21*K20","v":0},{"$f":"J21*L20","v":0},{"$f":"G82","v":0},{"$f":"M21*N20","v":0},{"$f":"M21*O20","v":0},{"$f":"H82","v":0},{"$f":"P21*Q20","v":0},{"$f":"P21*R20","v":0},{"$f":"I82","v":0},{"$f":"S21*T20","v":0},{"$f":"S21*U20","v":0},{"$f":"J82","v":0},{"$f":"V21*W20","v":0},{"$f":"V21*X20","v":0},{"$f":"K82","v":0},{"$f":"Y21*Z20","v":0},{"$f":"Y21*AA20","v":0},{"$f":"L82","v":0},{"$f":"AB21*AC20","v":0},{"$f":"AB21*AD20","v":0}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C101","v":0},{"$f":"D22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!D$101","v":0},{"$f":"G22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!E$101","v":0},{"$f":"J22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!F$101","v":0},{"$f":"M22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!G$101","v":0},{"$f":"P22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!H$101","v":0},{"$f":"S22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!I$101","v":0},{"$f":"V22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!J$101","v":0},{"$f":"Y22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!K$101","v":0},{"$f":"AB22","v":0}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C100","v":0},{"$f":"D23*E20","v":0},{"$f":"D23*F20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D$100","v":0},{"$f":"G23*H20","v":0},{"$f":"G23*I20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E$100","v":0},{"$f":"J23*K20","v":0},{"$f":"J23*L20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F$100","v":0},{"$f":"M23*N20","v":0},{"$f":"M23*O20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G$100","v":0},{"$f":"P23*Q20","v":0},{"$f":"P23*R20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!H$100","v":0},{"$f":"S23*T20","v":0},{"$f":"S23*U20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!I$100","v":0},{"$f":"V23*W20","v":0},{"$f":"V23*X20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!J$100","v":0},{"$f":"Y23*Z20","v":0},{"$f":"Y23*AA20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!K$100","v":0},{"$f":"AB23*AC20","v":0},{"$f":"AB23*AD20","v":0}]
["WCA",null,null,null,{"$f":"(E22+E23)*$B$24","v":0},{"$f":"F23*$B$24","v":0},null,{"$f":"(H22+H23)*$B$24","v":0},{"$f":"I23*$B$24","v":0},null,{"$f":"(K22+K23)*$B$24","v":0},{"$f":"L23*$B$24","v":0},null,{"$f":"(N22+N23)*$B$24","v":0},{"$f":"O23*$B$24","v":0},null,{"$f":"(Q22+Q23)*$B$24","v":0},{"$f":"R23*$B$24","v":0},null,{"$f":"(T22+T23)*$B$24","v":0},{"$f":"U23*$B$24","v":0},null,{"$f":"(W22+W23)*$B$24","v":0},{"$f":"X23*$B$24","v":0},null,{"$f":"(Z22+Z23)*$B$24","v":0},{"$f":"AA23*$B$24","v":0},null,{"$f":"(AC22+AC23)*$B$24","v":0},{"$f":"AD23*$B$24","v":0}]
["Rate Base",null,null,null,{"$f":"SUM(E21+E24)","v":0},{"$f":"SUM(F21+F24)","v":0},null,{"$f":"SUM(H21+H24)","v":0},{"$f":"SUM(I21+I24)","v":0},null,{"$f":"SUM(K21+K24)","v":0},{"$f":"SUM(L21+L24)","v":0},null,{"$f":"SUM(N21+N24)","v":0},{"$f":"SUM(O21+O24)","v":0},null,{"$f":"SUM(Q21+Q24)","v":0},{"$f":"SUM(R21+R24)","v":0},null,{"$f":"SUM(T21+T24)","v":0},{"$f":"SUM(U21+U24)","v":0},null,{"$f":"SUM(W21+W24)","v":0},{"$f":"SUM(X21+X24)","v":0},null,{"$f":"SUM(Z21+Z24)","v":0},{"$f":"SUM(AA21+AA24)","v":0},null,{"$f":"SUM(AC21+AC24)","v":0},{"$f":"SUM(AD21+AD24)","v":0}]
[]
[]
["Deemed ST Debt",null,null,null,{"$f":"E25*$B$28","v":0},{"$f":"F25*$B$28","v":0},null,{"$f":"H25*$B$28","v":0},{"$f":"I25*$B$28","v":0},null,{"$f":"K25*$B$28","v":0},{"$f":"L25*$B$28","v":0},null,{"$f":"N25*$B$28","v":0},{"$f":"O25*$B$28","v":0},null,{"$f":"Q25*$B$28","v":0},{"$f":"R25*$B$28","v":0},null,{"$f":"T25*$B$28","v":0},{"$f":"U25*$B$28","v":0},null,{"$f":"W25*$B$28","v":0},{"$f":"X25*$B$28","v":0},null,{"$f":"Z25*$B$28","v":0},{"$f":"AA25*$B$28","v":0},null,{"$f":"AC25*$B$28","v":0},{"$f":"AD25*$B$28","v":0}]
["Deemed LT Debt",null,null,null,{"$f":"E25*$B$29","v":0},{"$f":"F25*$B$29","v":0},null,{"$f":"H25*$B$29","v":0},{"$f":"I25*$B$29","v":0},null,{"$f":"K25*$B$29","v":0},{"$f":"L25*$B$29","v":0},null,{"$f":"N25*$B$29","v":0},{"$f":"O25*$B$29","v":0},null,{"$f":"Q25*$B$29","v":0},{"$f":"R25*$B$29","v":0},null,{"$f":"T25*$B$29","v":0},{"$f":"U25*$B$29","v":0},null,{"$f":"W25*$B$29","v":0},{"$f":"X25*$B$29","v":0},null,{"$f":"Z25*$B$29","v":0},{"$f":"AA25*$B$29","v":0},null,{"$f":"AC25*$B$29","v":0},{"$f":"AD25*$B$29","v":0}]
["Deemed Equity",null,null,null,{"$f":"E25*$B$30","v":0},{"$f":"F25*$B$30","v":0},null,{"$f":"H25*$B$30","v":0},{"$f":"I25*$B$30","v":0},null,{"$f":"K25*$B$30","v":0},{"$f":"L25*$B$30","v":0},null,{"$f":"N25*$B$30","v":0},{"$f":"O25*$B$30","v":0},null,{"$f":"Q25*$B$30","v":0},{"$f":"R25*$B$30","v":0},null,{"$f":"T25*$B$30","v":0},{"$f":"U25*$B$30","v":0},null,{"$f":"W25*$B$30","v":0},{"$f":"X25*$B$30","v":0},null,{"$f":"Z25*$B$30","v":0},{"$f":"AA25*$B$30","v":0},null,{"$f":"AC25*$B$30","v":0},{"$f":"AD25*$B$30","v":0}]
[]
["ST Interest",null,null,null,{"$f":"E28*$B$32","v":0},{"$f":"F28*$B$32","v":0},null,{"$f":"H28*$B$32","v":0},{"$f":"I28*$B$32","v":0},null,{"$f":"K28*$B$32","v":0},{"$f":"L28*$B$32","v":0},null,{"$f":"N28*$B$32","v":0},{"$f":"O28*$B$32","v":0},null,{"$f":"Q28*$B$32","v":0},{"$f":"R28*$B$32","v":0},null,{"$f":"T28*$B$32","v":0},{"$f":"U28*$B$32","v":0},null,{"$f":"W28*$B$32","v":0},{"$f":"X28*$B$32","v":0},null,{"$f":"Z28*$B$32","v":0},{"$f":"AA28*$B$32","v":0},null,{"$f":"AC28*$B$32","v":0},{"$f":"AD28*$B$32","v":0}]
["LT Interest",null,null,null,{"$f":"E29*$B$33","v":0},{"$f":"F29*$B$33","v":0},null,{"$f":"H29*$B$33","v":0},{"$f":"I29*$B$33","v":0},null,{"$f":"K29*$B$33","v":0},{"$f":"L29*$B$33","v":0},null,{"$f":"N29*$B$33","v":0},{"$f":"O29*$B$33","v":0},null,{"$f":"Q29*$B$33","v":0},{"$f":"R29*$B$33","v":0},null,{"$f":"T29*$B$33","v":0},{"$f":"U29*$B$33","v":0},null,{"$f":"W29*$B$33","v":0},{"$f":"X29*$B$33","v":0},null,{"$f":"Z29*$B$33","v":0},{"$f":"AA29*$B$33","v":0},null,{"$f":"AC29*$B$33","v":0},{"$f":"AD29*$B$33","v":0}]
["ROE",null,null,null,{"$f":"E30*$B$34","v":0},{"$f":"F30*$B$34","v":0},null,{"$f":"H30*$B$34","v":0},{"$f":"I30*$B$34","v":0},null,{"$f":"K30*$B$34","v":0},{"$f":"L30*$B$34","v":0},null,{"$f":"N30*$B$34","v":0},{"$f":"O30*$B$34","v":0},null,{"$f":"Q30*$B$34","v":0},{"$f":"R30*$B$34","v":0},null,{"$f":"T30*$B$34","v":0},{"$f":"U30*$B$34","v":0},null,{"$f":"W30*$B$34","v":0},{"$f":"X30*$B$34","v":0},null,{"$f":"Z30*$B$34","v":0},{"$f":"AA30*$B$34","v":0},null,{"$f":"AC30*$B$34","v":0},{"$f":"AD30*$B$34","v":0}]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E32:E34)","v":0},{"$f":"SUM(F32:F34)","v":0},null,{"$f":"SUM(H32:H34)","v":0},{"$f":"SUM(I32:I34)","v":0},null,{"$f":"SUM(K32:K34)","v":0},{"$f":"SUM(L32:L34)","v":0},null,{"$f":"SUM(N32:N34)","v":0},{"$f":"SUM(O32:O34)","v":0},null,{"$f":"SUM(Q32:Q34)","v":0},{"$f":"SUM(R32:R34)","v":0},null,{"$f":"SUM(T32:T34)","v":0},{"$f":"SUM(U32:U34)","v":0},null,{"$f":"SUM(W32:W34)","v":0},{"$f":"SUM(X32:X34)","v":0},null,{"$f":"SUM(Z32:Z34)","v":0},{"$f":"SUM(AA32:AA34)","v":0},null,{"$f":"SUM(AC32:AC34)","v":0},{"$f":"SUM(AD32:AD34)","v":0}]
[]
["OM&A",null,null,null,{"$f":"E22+E23","v":0},{"$f":"F23","v":0},null,{"$f":"H22+H23","v":0},{"$f":"I23","v":0},null,{"$f":"K22+K23","v":0},{"$f":"L23","v":0},null,{"$f":"N22+N23","v":0},{"$f":"O23","v":0},null,{"$f":"Q22+Q23","v":0},{"$f":"R23","v":0},null,{"$f":"T22+T23","v":0},{"$f":"U23","v":0},null,{"$f":"W22+W23","v":0},{"$f":"X23","v":0},null,{"$f":"Z22+Z23","v":0},{"$f":"AA23","v":0},null,{"$f":"AC22+AC23","v":0},{"$f":"AD23","v":0}]
["Amortization",null,null,{"$f":"D78","v":0},{"$f":"D38*E$20","v":0},{"$f":"D38*F$20","v":0},{"$f":"E78","v":0},{"$f":"G38*H$20","v":0},{"$f":"G38*I$20","v":0},{"$f":"F78","v":0},{"$f":"J38*K$20","v":0},{"$f":"J38*L$20","v":0},{"$f":"G78","v":0},{"$f":"M38*N$20","v":0},{"$f":"M38*O$20","v":0},{"$f":"H76+H77","v":0},{"$f":"P38*Q$20","v":0},{"$f":"P38*R$20","v":0},{"$f":"I76+I77","v":0},{"$f":"S38*T$20","v":0},{"$f":"S38*U$20","v":0},{"$f":"J76+J77","v":0},{"$f":"V38*W$20","v":0},{"$f":"V38*X$20","v":0},{"$f":"K76+K77","v":0},{"$f":"Y38*Z$20","v":0},{"$f":"Y38*AA$20","v":0},{"$f":"L76+L77","v":0},{"$f":"AB38*AC$20","v":0},{"$f":"AB38*AD$20","v":0}]
["Grossed-up PILs",null,null,null,{"$f":"E66","v":0},{"$f":"F66","v":0},null,{"$f":"H66","v":0},{"$f":"I66","v":0},null,{"$f":"K66","v":0},{"$f":"L66","v":0},null,{"$f":"N66","v":0},{"$f":"O66","v":0},null,{"$f":"Q66","v":0},{"$f":"R66","v":0},null,{"$f":"T66","v":0},{"$f":"U66","v":0},null,{"$f":"W66","v":0},{"$f":"X66","v":0},null,{"$f":"Z66","v":0},{"$f":"AA66","v":0},null,{"$f":"AC66","v":0},{"$f":"AD66","v":0}]
[]
["Revenue Requirement",null,null,null,{"$f":"SUM(E35:E39)","v":0},{"$f":"SUM(F35:F39)","v":0},null,{"$f":"SUM(H35:H39)","v":0},{"$f":"SUM(I35:I39)","v":0},null,{"$f":"SUM(K35:K39)","v":0},{"$f":"SUM(L35:L39)","v":0},null,{"$f":"SUM(N35:N39)","v":0},{"$f":"SUM(O35:O39)","v":0},null,{"$f":"SUM(Q35:Q39)","v":0},{"$f":"SUM(R35:R39)","v":0},null,{"$f":"SUM(T35:T39)","v":0},{"$f":"SUM(U35:U39)","v":0},null,{"$f":"SUM(W35:W39)","v":0},{"$f":"SUM(X35:X39)","v":0},null,{"$f":"SUM(Z35:Z39)","v":0},{"$f":"SUM(AA35:AA39)","v":0},null,{"$f":"SUM(AC35:AC39)","v":0},{"$f":"SUM(AD35:AD39)","v":0}]
[]
[]
["Provincial Rate Protection",null,null,null,null,{"$f":"F41","v":0},null,null,{"$f":"I41","v":0},null,null,{"$f":"L41","v":0},null,null,{"$f":"O41","v":0},null,null,{"$f":"R41","v":0},null,null,{"$f":"U41","v":0},null,null,{"$f":"X41","v":0},null,null,{"$f":"AA41","v":0},null,null,{"$f":"AD41","v":0}]
[]
["Monthly Amount Paid by IESO",null,null,null,null,{"$f":"F44/12","v":0},null,null,{"$f":"I44/12","v":0},null,null,{"$f":"L44/12","v":0},null,null,{"$f":"O44/12","v":0},null,null,{"$f":"R44/12","v":0},null,null,{"$f":"U44/12","v":0},null,null,{"$f":"X44/12","v":0},null,null,{"$f":"AA44/12","v":0},null,null,{"$f":"AD44/12","v":0}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide "]
["regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2016 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues."]
[]
["PILs Calculation"]
[null,null,null,null,{"$f":"D18","v":2013},null,null,{"$f":"G18","v":2014},null,null,{"$f":"J18","v":2015},null,null,{"$f":"M18","v":2016},null,null,{"$f":"P18","v":"2017 Test Year"},null,null,{"$f":"S18","v":2018},null,null,{"$f":"V18","v":2019},null,null,{"$f":"Y18","v":2020},null,null,{"$f":"AB18","v":2021}]
["Income Tax",null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,null,{"$f":"E34","v":0},{"$f":"F34","v":0},null,{"$f":"H34","v":0},{"$f":"I34","v":0},null,{"$f":"K34","v":0},{"$f":"L34","v":0},null,{"$f":"N34","v":0},{"$f":"O34","v":0},null,{"$f":"Q34","v":0},{"$f":"R34","v":0},null,{"$f":"T34","v":0},{"$f":"U34","v":0},null,{"$f":"W34","v":0},{"$f":"X34","v":0},null,{"$f":"Z34","v":0},{"$f":"AA34","v":0},null,{"$f":"AC34","v":0},{"$f":"AD34","v":0}]
["Amortization (17% DB and 83% P)",null,null,null,{"$f":"E38","v":0},{"$f":"F38","v":0},null,{"$f":"H38","v":0},{"$f":"I38","v":0},null,{"$f":"K38","v":0},{"$f":"L38","v":0},null,{"$f":"N38","v":0},{"$f":"O38","v":0},null,{"$f":"Q38","v":0},{"$f":"R38","v":0},null,{"$f":"T38","v":0},{"$f":"U38","v":0},null,{"$f":"W38","v":0},{"$f":"X38","v":0},null,{"$f":"Z38","v":0},{"$f":"AA38","v":0},null,{"$f":"AC38","v":0},{"$f":"AD38","v":0}]
["CCA (17% DB and 83% P)",null,null,null,{"$f":"-D94*E$20","v":0},{"$f":"-D94*F$20","v":0},null,{"$f":"-E94*H$20","v":0},{"$f":"-E94*I$20","v":0},null,{"$f":"-F94*K$20","v":0},{"$f":"-F94*L$20","v":0},null,{"$f":"-G94*N$20","v":0},{"$f":"-G94*O$20","v":0},null,{"$f":"-H94*Q$20","v":0},{"$f":"-H94*R$20","v":0},null,{"$f":"-I94*T$20","v":0},{"$f":"-I94*U$20","v":0},null,{"$f":"-J94*W$20","v":0},{"$f":"-J94*X$20","v":0},null,{"$f":"-K94*Z$20","v":0},{"$f":"-K94*AA$20","v":0},null,{"$f":"-L94*AC$20","v":0},{"$f":"-L94*AD$20","v":0}]
["Taxable income",null,null,null,{"$f":"SUM(E56:E58)","v":0},{"$f":"SUM(F56:F58)","v":0},null,{"$f":"SUM(H56:H58)","v":0},{"$f":"SUM(I56:I58)","v":0},null,{"$f":"SUM(K56:K58)","v":0},{"$f":"SUM(L56:L58)","v":0},null,{"$f":"SUM(N56:N58)","v":0},{"$f":"SUM(O56:O58)","v":0},null,{"$f":"SUM(Q56:Q58)","v":0},{"$f":"SUM(R56:R58)","v":0},null,{"$f":"SUM(T56:T58)","v":0},{"$f":"SUM(U56:U58)","v":0},null,{"$f":"SUM(W56:W58)","v":0},{"$f":"SUM(X56:X58)","v":0},null,{"$f":"SUM(Z56:Z58)","v":0},{"$f":"SUM(AA56:AA58)","v":0},null,{"$f":"SUM(AC56:AC58)","v":0},{"$f":"SUM(AD56:AD58)","v":0}]
[]
["Tax Rate  (to be entered)"]
[]
["Income Taxes Payable",null,null,null,{"$f":"E59*E61","v":0},{"$f":"F59*F61","v":0},null,{"$f":"H59*H61","v":0},{"$f":"I59*I61","v":0},null,{"$f":"K59*K61","v":0},{"$f":"L59*L61","v":0},null,{"$f":"N59*N61","v":0},{"$f":"O59*O61","v":0},null,{"$f":"Q59*Q61","v":0},{"$f":"R59*R61","v":0},null,{"$f":"T59*T61","v":0},{"$f":"U59*U61","v":0},null,{"$f":"W59*W61","v":0},{"$f":"X59*X61","v":0},null,{"$f":"Z59*Z61","v":0},{"$f":"AA59*AA61","v":0},null,{"$f":"AC59*AC61","v":0},{"$f":"AD59*AD61","v":0}]
["Gross Up"]
["Income Taxes Payable",null,null,null,{"$f":"E63/(1-E61)","v":0},{"$f":"F63/(1-F61)","v":0},null,{"$f":"H63/(1-H61)","v":0},{"$f":"I63/(1-I61)","v":0},null,{"$f":"K63/(1-K61)","v":0},{"$f":"L63/(1-L61)","v":0},null,{"$f":"N63/(1-N61)","v":0},{"$f":"O63/(1-O61)","v":0},null,{"$f":"Q63/(1-Q61)","v":0},{"$f":"R63/(1-R61)","v":0},null,{"$f":"T63/(1-T61)","v":0},{"$f":"U63/(1-U61)","v":0},null,{"$f":"W63/(1-W61)","v":0},{"$f":"X63/(1-X61)","v":0},null,{"$f":"Z63/(1-Z61)","v":0},{"$f":"AA63/(1-AA61)","v":0},null,{"$f":"AC63/(1-AC61)","v":0},{"$f":"AD63/(1-AD61)","v":0}]
["Grossed Up PILs",null,null,null,{"$f":"SUM(E65:E65)","v":0},{"$f":"SUM(F65:F65)","v":0},null,{"$f":"SUM(H65:H65)","v":0},{"$f":"SUM(I65:I65)","v":0},null,{"$f":"SUM(K65:K65)","v":0},{"$f":"SUM(L65:L65)","v":0},null,{"$f":"SUM(N65:N65)","v":0},{"$f":"SUM(O65:O65)","v":0},null,{"$f":"SUM(Q65:Q65)","v":0},{"$f":"SUM(R65:R65)","v":0},null,{"$f":"SUM(T65:T65)","v":0},{"$f":"SUM(U65:U65)","v":0},null,{"$f":"SUM(W65:W65)","v":0},{"$f":"SUM(X65:X65)","v":0},null,{"$f":"SUM(Z65:Z65)","v":0},{"$f":"SUM(AA65:AA65)","v":0},null,{"$f":"SUM(AC65:AC65)","v":0},{"$f":"SUM(AD65:AD65)","v":0}]
[]
[]
["Net Fixed Assets",null,null,2011,2012,2013,2014,2015,2016,2017,2018,2019]
[null,"Enter applicable amortization in years:",25]
["Opening Gross Fixed Assets",null,null,null,{"$f":"D73","v":0},0,0,0,0,0,0,0]
["Gross Capital Additions",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!H99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!I99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!J99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!K99","v":0}]
["Closing Gross Fixed Assets",null,null,{"$f":"SUM(D71:D72)","v":0},0,0,0,0,0,0,0,0]
[]
["Opening Accumulated Amortization",null,null,null,{"$f":"+D78","v":0},{"$f":"E78","v":0},0,{"$f":"G78","v":0},{"$f":"H78","v":0},{"$f":"I78","v":0},{"$f":"J78","v":0},{"$f":"K78","v":0}]
["Current Year Amortization (before additions)",null,null,null,{"$f":"IF(ISERROR(E71/$C$70), 0, E71/$C$70)","v":0},0,0,{"$f":"H71/$C$70","v":0},{"$f":"I71/$C$70","v":0},{"$f":"J71/$C$70","v":0},{"$f":"K71/$C$70","v":0},{"$f":"L71/$C$70","v":0}]
["Additions (half year)",null,null,{"$f":"D72/C70/2","v":0},{"$f":"E72/C70/2","v":0},{"$f":"F72/C70/2","v":0},{"$f":"G72/C70/2","v":0},{"$f":"H72/C70/2","v":0},{"$f":"I72/C70/2","v":0},{"$f":"J72/C70/2","v":0},{"$f":"K72/C70/2","v":0},{"$f":"L72/C70/2","v":0}]
["Closing Accumulated Amortization",null,null,{"$f":"SUM(D75+D77)","v":0},{"$f":"SUM(E75:E77)","v":0},0,0,0,0,0,0,0]
[]
["Opening Net Fixed Assets",null,null,{"$f":"D71-D75","v":0},{"$f":"E71-E75","v":0},{"$f":"F71-F75","v":0},{"$f":"G71-G75","v":0},{"$f":"G81","v":0},{"$f":"H81","v":0},{"$f":"I81","v":0},{"$f":"J81","v":0},{"$f":"K81","v":0}]
["Closing Net Fixed Assets",null,null,{"$f":"D73-D78","v":0},0,0,0,0,0,0,0,0]
["Average Net Fixed Assets",null,null,{"$f":"SUM(D80:D81)/2","v":0},0,0,0,0,0,0,0,0]
[]
["UCC for PILs Calculation"]
[null,null,null,2014,2014,2014,2014,2015,2016,2017,2018,2019]
[]
["Opening UCC",null,null,null,{"$f":"D95","v":0},0,0,0,0,0,0,0]
["Capital Additions (from Appendix 2-FA)",null,null,{"$f":"D72","v":0},0,0,0,0,0,0,0,0]
["UCC Before Half Year Rule",null,null,{"$f":"SUM(D87:D88)","v":0},0,0,0,0,0,0,0,0]
["Half Year Rule (1/2 Additions - Disposals)",null,null,{"$f":"D88/2","v":0},0,0,0,0,0,0,0,0]
["Reduced UCC",null,null,{"$f":"D89-D90","v":0},0,0,0,0,0,0,0,0]
["CCA Rate Class (to be entered)",null,47,{"$f":"$C$92","v":47},{"$f":"$C$92","v":47},47,47,47,47,47,47,47]
["CCA Rate  (to be entered)",null,0.08,{"$f":"$C$93","v":0.08},{"$f":"$C$93","v":0.08},0.08,0.08,0.08,0.08,0.08,0.08,0.08]
["CCA",null,null,{"$f":"D91*D$93","v":0},{"$f":"E91*E$93","v":0},{"$f":"F91*F$93","v":0},{"$f":"G91*G$93","v":0},{"$f":"H91*H$93","v":0},0,0,0,0]
["Closing UCC",null,null,{"$f":"D89-D94","v":0},0,0,0,0,0,0,0,0]

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[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",null,3]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,"2016-08-26"]
[]
["Appendix 2-G"]
["Service Reliability and Quality Indicators"]
["2011 - 2015"]
[]
["Service Reliability"]
[]
["Index","Including outages caused by loss of supply",null,null,null,null,"Excluding outages caused by loss of supply",null,null,null,null,"Excluding Major Event Days"]
[null,{"$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},{"$f":"B16","v":2011},2012,2013,2014,2015,2011,2012,2013,2014,2015]
["SAIDI ",1.86,0.9,1.02,1.1100000000000001,1.06,1.67,0.89,0.99,0.98,1.04,1.86,0.9,0.85299999999999998,1.1100000000000001,0.95]
["SAIFI",2.36,1.42,1.38,1.62,1.37,2.14,1.3,1.24,1.21,1.22,2.36,1.42,1.2270000000000001,1.62,1.22]
[]
["5 Year Historical Average"]
["SAIDI ",null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(B17:F17)), \"\", AVERAGE(B17:F17))","v":1.1900000000000002},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G17:K17)), \"\", AVERAGE(G17:K17))","v":1.1139999999999999},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(L17:P17)), \"\", AVERAGE(L17:P17))","v":1.1346000000000003}]
["SAIFI",null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(B18:F18)), \"\", AVERAGE(B18:F18))","v":1.6300000000000001},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G18:K18)), \"\", AVERAGE(G18:K18))","v":1.4220000000000002},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(L18:P18)), \"\", AVERAGE(L18:P18))","v":1.5693999999999999}]
[]
["SAIDI = System Average Interruption Duration Index"]
["SAIFI = System Average Interruption Frequency Index "]
[]
["Service Quality"]
[]
["Indicator",null,null,null,"OEB Minimum Standard",null,{"$f":"B16","v":2011},{"$f":"C16","v":2012},{"$f":"D16","v":2013},{"$f":"E16","v":2014},{"$f":"F16","v":2015}]
["Low Voltage Connections",null,null,null,0.9,null,0.97599999999999998,0.96799999999999997,0.999,1,0.97599999999999998]
["High Voltage Connections",null,null,null,0.9,null,1,1,1,"n/a",1]
["Telephone Accessibility",null,null,null,0.65,null,0.67300000000000004,0.68300000000000005,0.67100000000000004,0.65900000000000003,0.68]
["Appointments Met",null,null,null,0.9,null,0.995,0.999,0.999,0.99299999999999999,1]
["Written Response to Enquires",null,null,null,0.8,null,1,1,1,1,1]
["Emergency Urban Response",null,null,null,0.8,null,1,0.99199999999999999,0.98099999999999998,0.99099999999999999,1]
["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,2.1000000000000001E-2,2.1000000000000001E-2,2.4E-2,3.2000000000000001E-2,2.5999999999999999E-2]
["Appointment Scheduling",null,null,null,0.9,null,0.93400000000000005,0.97499999999999998,0.96699999999999997,0.95299999999999996,0.98599999999999999]
["Rescheduling a Missed Appointment",null,null,null,1,null,1,1,1,1,"n/a"]
["Reconnection Performance Standard",null,null,null,0.85,null,0.96199999999999997,0.98299999999999998,0.98599999999999999,0.99099999999999999,0.99099999999999999]

{"sheet":"App.2-H_Other_Oper_Rev","index":27,"n_rows":166,"n_cols":12,"rows_kept":166,"cut":false,"hidden":false,"merged":[[53,0,53,1],[52,0,52,1],[51,0,51,1],[50,0,50,1],[49,0,49,1],[54,0,54,1],[156,0,156,1],[157,0,157,1],[158,0,158,1],[151,0,151,1],[152,0,152,1],[153,0,153,1],[154,0,154,1],[155,0,155,1],[140,0,140,1],[143,0,143,1],[144,0,144,1],[149,0,149,1],[150,0,150,1],[131,0,131,1],[136,0,136,1],[138,0,138,1],[139,0,139,1],[121,0,121,1],[122,0,122,1],[128,0,128,1],[129,0,129,1],[130,0,130,1],[113,0,113,1],[114,0,114,1],[115,0,115,1],[120,0,120,1],[137,0,137,1],[104,0,104,1],[105,0,105,1],[106,0,106,1],[107,0,107,1],[108,0,108,1],[91,0,91,1],[92,0,92,1],[97,0,97,1],[98,0,98,1],[99,0,99,1],[82,0,82,1],[83,0,83,1],[84,0,84,1],[89,0,89,1],[90,0,90,1],[73,0,73,1],[78,0,78,1],[79,0,79,1],[80,0,80,1],[81,0,81,1],[43,0,44,7],[171,1,171,7],[169,1,169,7],[170,1,170,7],[165,1,165,7],[55,0,55,1],[56,0,56,1],[57,0,57,1],[58,0,58,1],[59,0,59,1],[63,0,63,1],[64,0,64,1],[65,0,65,1],[70,0,70,1],[71,0,71,1],[72,0,72,1],[40,0,40,7],[27,0,27,1],[28,0,28,1],[8,0,8,7],[9,0,9,7],[25,0,25,7],[26,0,26,1],[35,2,35,7],[36,2,37,7],[29,0,29,1],[30,0,30,1],[33,0,33,1],[34,0,34,1],[35,0,35,1],[36,0,36,1]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,"Exhibit:",3]
[null,null,null,null,null,null,"Tab:",3]
[null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2016-08-26"]
[]
["Appendix 2-H"]
["Other Operating Revenue"]
[]
["USoA #","USoA Description",{"$f":"F13-2 & \" Actual\"","v":"2013 Actual"},{"$f":"F13-1 & \" Actual\"","v":"2014 Actual"},{"$f":"F13 & \" 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,{"$f":"D13-1","v":2013},{"$f":"E13-1","v":2014},{"$f":"F13","v":2015},{"$f":"G13-1","v":2015},{"$f":"BridgeYear","v":2016},{"$f":"TestYear","v":2017}]
[null,"Reporting Basis"]
[4235,"Miscellaneous Service Revenues",813798.43,1094367.27,1094367.27,813958.28,885900,904900,null,null,null,"   "]
[4225,"Late Payment Charges",1454009.28,1739022.2899999998,1739022.2899999998,1815608.5699999998,1932000,1967000]
[4082,"Retail Services Revenues",119352.8,104397.8,104397.8,92211.5,82000,73000]
[4084,"Service Transaction Requests (STR) Revenues",4180,2744.5,2744.5,2950.5,3000,3000]
[4086,"SSS Administration Revenue",422537.08,433330.27,433330.27,439506.49,448000,455000]
[4210,"Rent from Electric Property",487212.82,508751.16,508751.16,520595.1,571200,584200]
[4245,"Government and Other Assistance Directly Credited to Income",0,0,20810.84,78720.5,167569,263081]
[4330,"Costs and Expenses of Merchandising, Jobbing, Etc. ",2030.62,-498.08,-498.08,78253.69,25000,30000]
[4355,"Gain on Disposition of Utility and Other Property",174516.29,171937.55,171937.55,161676.34,144000,147000]
[4390,"Miscellaneous Non-Operating Income",499888.72000000003,536878.40999999992,536878.40999999992,326329.89,411574,418600]
[4405,"Interest and Dividend Income",187678.25,145544.72999999998,145544.72999999998,184099.50999999998,165471.26,161544.51]
[]
["Specific Service Charges",null,{"$f":"C15","v":813798.43},{"$f":"D15","v":1094367.27},1094367.27,813958.28,885900,904900]
["Late Payment Charges",null,{"$f":"C16","v":1454009.28},{"$f":"D16","v":1739022.2899999998},1739022.2899999998,1815608.5699999998,1932000,1967000]
["Other Operating Revenues",null,{"$f":"C17+C18+C19+C20+C21","v":1033282.7},{"$f":"D17+D18+D19+D20+D21","v":1049223.73},1070034.57,1133984.0899999999,1271769,1378281]
["Other Income or Deductions",null,{"$f":"C22+C23+C24+C25","v":864113.88},{"$f":"D22+D23+D24+D25","v":853862.60999999987},853862.60999999987,750359.43,746045.26,757144.51]
["Total",null,{"$f":"SUM(C27:C30)","v":4165204.29},4736475.8999999994,4757286.74,4513910.3699999992,4835714.26,5007325.51]
[]
["Description",null,"Account(s)"]
["Specific Service Charges:",null,4235]
["Late Payment Charges:",null,4225]
["Other Distribution Revenues:",null,"4080, 4082, 4084, 4090, 4205, 4210, 4215, 4220, 4240, 4245"]
["Other Income and Expenses:",null,"4305, 4310, 4315, 4320, 4325, 4330, 4335, 4340, 4345, 4350, 4355, 4360, 4365, 4370, 4375, 4380, 4385, 4390, 4395, 4398, 4405, 4415"]
[]
[]
["Note: Add all applicable accounts listed above to the table and include all relevant information."]
[]
["Account Breakdown Details"]
[]
["For each \"Other Operating Revenue\" and \"Other Income or Deductions\" Account, a detailed breakdown of the account components is required.  See the example below for Account 4405, Interest and Dividend Income."]
[]
[]
["Account 4235 - Miscellaneous Service Revenues"]
[null,null,"2013 Actual","2014 Actual","2014 Actual","2015 Actual","Bridge Year","Test Year"]
[null,null,null,null,null,null,2016,2017]
["Reporting Basis",null,"CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS"]
["Interval Metering Charges",null,38285.67,38572.550000000003,38572.550000000003,41539.54,41000,42000]
["Occupancy Charges",null,574950,594326.55000000005,594326.55000000005,618990,623000,635000]
["Arrears Certificates",null,17246.259999999998,14432.57,14432.57,16771.29,20000,20000]
["Electric - Service calls",null,0,0,0,0,0,0]
["Temporary service - install and remove overhead no transformer",null,18000,14000,14000,14000,12091.84,12277.87]
["Temporary service - install and remove underground no transformer",null,3600,1500,1500,4500,2523.52,2562.34]
["Temporary service - install and remove - non standard ",null,122294.79000000001,166342.66,166342.66,150310.79,115384.64,117159.79]
["Billable Services",null,21385.08,240708.74,240708.74,-56064.92,45000,46000]
["Misc Customer Service Charges",null,9058.5300000000007,13020,13020,10227.98,10000,10000]
["MicroFit Fees",null,8978.1,11464.2,11464.2,13683.6,16900]
["Cellular Meter Read Fee",null,null,null,null,null,null,19900]
["Returned cheque charges",null,55809,19095,19095,17454,31367.47,31903.67]
["Collection of account charge - no disconnection",null,457791.56000000006,501609.55000000005,501609.55000000005,503262,496763.07,505254.75]
["Disconnect/reconnect at meter  - during regular hours",null,167909.1,170940,170940,173090,173869.46,176841.58]
["Miscellaneous service revenue amounts recorded in account 5330 “collection charges” and reported as a credit to “billing and collecting” costs",null,-681509.66,-691644.55,-691644.55,-693806,-702000,-714000]
["Total",null,813798.43000000028,1094367.27,1094367.27,813958.28,885900,904900]
[]
["Account 4225 - Late Payment Charges"]
[null,null,"2013 Actual","2014 Actual","2014 Actual","2015 Actual","Bridge Year","Test Year"]
[null,null,null,null,null,null,2016,2017]
["Reporting Basis",null,"CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS"]
["Late Payment Charges - Electric",null,1039688.39,1247132.3799999999,1247132.3799999999,1299251.17,1412000,1438000]
["Late Payment Charges - Water",null,414320.89,491889.91,491889.91,516357.4,520000,529000]
["Total",null,1454009.28,1739022.2899999998,1739022.2899999998,1815608.5699999998,1932000,1967000]
[]
["Account 4082 - Retail Services Revenue"]
[null,null,"2013 Actual","2014 Actual","2014 Actual","2015 Actual","Bridge Year","Test Year"]
[null,null,null,null,null,null,2016,2017]
["Reporting Basis",null,"CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS"]
["Retail contract initiation charge - one time charge",null,200,100,100,0,100,100]
["Retailer monthly fixed charge for contract administration ",null,4680,4880,4880,4820,4800,4800]
["Retailer monthly customer administration charge ",null,71583,62325.5,62325.5,54702,48243.6,42613.8]
["Distributor consolidated billing charge - per month per customer",null,42889.8,37092.300000000003,37092.300000000003,32689.5,28856.399999999998,25486.2]
["Retailer consolidated billing credit - per month per customer",null,0,0,0,0,0,0]
["Total",null,119352.8,104397.8,104397.8,92211.5,82000,73000]
[]
["Account 4084 - Service Transaction Requests (STR) Revenues"]
[null,null,"2013 Actual","2014 Actual","2014 Actual","2015 Actual","Bridge Year","Test Year"]
[null,null,null,null,null,null,2016,2017]
["Reporting Basis",null,"CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS"]
["Request fee - per request",null,2041,1221,1221,1311.5,1350,1350]
["Processing fee - per request",null,2139,1523.5,1523.5,1639,1650,1650]
["Total",null,4180,2744.5,2744.5,2950.5,3000,3000]
[]
["Account 4086 - Distribution Services Revenue - SSS Admin Fee"]
[null,null,"2013 Actual","2014 Actual","2014 Actual","2015 Actual","Bridge Year","Test Year"]
[null,null,null,null,null,null,2016,2017]
["Reporting Basis",null,"CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS"]
["Distribution Services Revenue - SSS Admin Fee",null,422537.08,433330.27,433330.27,439506.49,448000,455000]
["Total",null,422537.08,433330.27,433330.27,439506.49,448000,455000]
[]
["Account 4210 - Rent from Electric Property"]
[null,null,"2013 Actual","2014 Actual","2014 Actual","2015 Actual","Bridge Year","Test Year"]
[null,null,null,null,null,null,2016,2017]
["Reporting Basis",null,"CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS"]
["Pole rentals ",null,374941.88,394561.85,394561.85,389793.2,403000,416000]
["Administrative Bldg Space Rental ",null,93063,94746,94746,110875.99999999994,148200,148200]
["Duct rentals and miscellaneous",null,19207.939999999999,19443.310000000001,19443.310000000001,19925.899999999998,20000,20000]
["Total",null,487212.82,508751.16,508751.16,520595.1,571200,584200]
[]
["Account 4245 - Government and Other Assistance Directly Credited to Income"]
[null,null,"2013 Actual","2014 Actual","2014 Actual","2015 Actual","Bridge Year","Test Year"]
[null,null,null,null,null,null,2016,2017]
["Reporting Basis",null,"CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS"]
["Amortization of Contributed Capital",null,0,0,20810.84,78720.5,167569,263081]
["Total",null,0,0,20810.84,78720.5,167569,263081]
[]
["Account 4330 - Costs and Expenses of Merchandising, Jobbing, etc."]
[null,null,"2013 Actual","2014 Actual","2014 Actual","2015 Actual","Bridge Year","Test Year"]
[null,null,null,null,null,null,2016,2017]
["Reporting Basis",null,"CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS"]
["Net income (expense) from merchandising, jobbing, etc.",null,2030.62,-498.08,-498.08,78253.69,25000,30000]
["Total",null,2030.62,-498.08,-498.08,78253.69,25000,30000]
[]
[]
["Account 4355 - Gain on Disposition of Utility and Other Property"]
[null,null,"2013 Actual","2014 Actual","2014 Actual","2015 Actual","Bridge Year","Test Year"]
[null,null,null,null,null,null,2016,2017]
["Reporting Basis",null,"CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS"]
["Gain on Disposition of Utility and Other Property",null,174516.29,171937.55,171937.55,161676.34,144000,147000]
[]
["Total",null,174516.29,171937.55,171937.55,161676.34,144000,147000]
[]
["Account 4390 - Miscellaneous Non-Operating Income"]
[null,null,"2013 Actual","2014 Actual","2014 Actual","2015 Actual","Bridge Year","Test Year"]
[null,null,null,null,null,null,2016,2017]
["Reporting Basis",null,"CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS"]
["Supplier Discounts - on material purchases",null,19954.060000000001,20695.78,20695.78,20451.830000000002,23000,24000]
["Supplier Penalties - re: material purchase agreements",null,4598.8500000000004,2575.48,2575.48,2811.6,8000,8000]
["Sale of Scrap",null,398806.95,507604.16,507604.16,297664.90000000002,377000,383000]
["Fitness Centre Revenue",null,3522.46,2775,2775,4727,3000,3000]
["Miscellaneous Revenue",null,72005.27,2758,2758,302.7,0,0]
["Non Refundable Customer Credits",null,0,0,0,0,0,0]
["Management Fee for Renewable Energy Non-Distribution Asset",null,1001.13,469.99,469.99,371.86,574,600]
["Total",null,499888.72000000003,536878.40999999992,536878.40999999992,326329.89,411574,418600]
[]
["Account 4405 - Interest and Dividend Income"]
[null,null,"2013 Actual","2014 Actual","2014 Actual","2015 Actual","Bridge Year","Test Year"]
[null,null,null,null,null,null,2016,2017]
["Reporting Basis",null,"CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS"]
["Short-term Investment Interest",null,0,0,0,0,0,0]
["Bank Deposit Interest",null,104026.94,69373.34,69373.34,101266.12,108000,110000]
["Employee Purchase Interest",null,218.42,17.96,17.96,0,0,0]
["Miscellaneous Interest Revenue",null,6.3,0,0,98.61,0,0]
["Foreign Exchange Gain/Loss",null,-193.38,12.48,12.48,15404.82,0,0]
["Interest on Investment of Non-Distribution Renewable Generation Asset",null,83619.97,76140.95,76140.95,67329.960000000006,57471.26,51544.51]
["Deferral and Variance Accounts Interest",null,98741.23,105421.28,105421.28,148069.47,43000,68000]
["Less:  Interest associated with Deferral and Variance Accounts deducted for revenue offset calculation",null,-98741.23,-105421.28,-105421.28,-148069.47,-43000,-68000]
["Total",null,187678.25,145544.72999999998,145544.72999999998,184099.50999999998,165471.26,161544.51]
[]
[]
[]
[]
["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-2016-0091"}]
[null,null,null,null,null,null,"Exhibit:",3]
[null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,"Schedule:",3]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2016-08-26"]
[]
["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:"]
[196660000]
[null,2015,2016,2017,2018,2019,2020,"Total"]
["%"]
["2015 CDM Programs",{"$f":"B34/$H$40","v":4.610227860771271E-2},{"$f":"C34/$H$40","v":4.3951650880502416E-2},4.3109635612819115E-2,4.2868128173143803E-2,4.2339345783850901E-2,4.1115677638340772E-2,{"$f":"SUM(B26:G26)","v":0.25948671669636975}]
["2016 CDM Programs",null,5.3952338589103865E-2,5.3952338589103865E-2,5.3952338589103865E-2,5.3952338589103865E-2,5.3952338589103865E-2,{"$f":"SUM(B27:G27)","v":0.26976169294551933}]
["2017 CDM Programs",null,null,4.7075159035811089E-2,4.7075159035811089E-2,4.7075159035811089E-2,4.7075159035811089E-2,{"$f":"SUM(B28:G28)","v":0.18830063614324435}]
["2018 CDM Programs",null,null,null,4.7075159035811089E-2,{"$f":"F37/$H$40","v":4.7075159035811089E-2},{"$f":"G37/$H$40","v":4.7075159035811089E-2},{"$f":"SUM(E29:G29)","v":0.14122547710743327}]
["2019 CDM Programs",null,null,null,null,{"$f":"F38/$H$40","v":4.7075159035811089E-2},{"$f":"G38/$H$40","v":4.7075159035811089E-2},{"$f":"SUM(F30:G30)","v":9.4150318071622177E-2}]
["2020 CDM Programs",null,null,null,null,null,{"$f":"G39/$H$40","v":4.7075159035811089E-2},{"$f":"SUM(B31:G31)","v":4.7075159035811089E-2}]
["Total in Year",{"$f":"SUM(B26:B31)","v":4.610227860771271E-2},{"$f":"SUM(C26:C31)","v":9.7903989469606281E-2},{"$f":"SUM(D26:D31)","v":0.14413713323773406},{"$f":"SUM(E26:E29)","v":0.19097078483386984},{"$f":"SUM(F26:F30)","v":0.23751716148038801},{"$f":"SUM(G26:G31)","v":0.28336865237068898},{"$f":"SUM(B32:G32)","v":0.99999999999999989}]
["kWh"]
[{"$f":"A26","v":"2015 CDM Programs"},31995332,30502780,29918415,29750807,29383828,28534593,{"$f":"SUM(B34:G34)","v":180085755}]
["2016 CDM Programs",null,37443333.333333336,37443333.333333336,37443333.333333336,37443333.333333336,37443333.333333336,{"$f":"SUM(B35:G35)","v":187216666.66666669},null,null,2011,2012,2013,2014]
["2017 CDM Programs",null,0,32670518.416666664,32670518.416666664,32670518.416666664,32670518.416666664,{"$f":"SUM(B36:G36)","v":130682073.66666666},null,"2011 CDM Programs",{"$f":"50%","v":0.5},1,1,1]
["2018 CDM Programs",null,0,0,32670518.416666664,32670518.416666664,32670518.416666664,{"$f":"SUM(E37:G37)","v":98011555.25},null,"2012 CDM Programs",null,0.5,1,1]
["2019 CDM Programs",null,0,0,0,32670518.416666664,32670518.416666664,{"$f":"SUM(F38:G38)","v":65341036.833333328},null,"2013 CDM Programs",null,null,0.5,1]
["2020 CDM Programs",null,0,0,0,0,32670518.416666664,{"$f":"SUM(B39:G39)","v":32670518.416666664},null,"2014 CDM Programs",null,null,null,0.5]
["Total in Year",{"$f":"SUM(B34:B39)","v":31995332},{"$f":"SUM(C34:C39)","v":67946113.333333343},100032266.75,{"$f":"SUM(E34:E37)","v":132535177.16666666},{"$f":"SUM(F34:F38)","v":164838716.58333331},{"$f":"SUM(G34:G39)","v":196659999.99999997},{"$f":"SUM(H34:H39)","v":694007605.83333337}]
[]
["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,{"$f":"IF(ISBLANK(D57),\"\",C57-D57)","v":""}]
["2012 CDM program",null,null,null,""]
["2013 CDM program",null,null,null,""]
["2014 CDM program",null,null,null,""]
["2015 CDM program",null,null,null,""]
["2006 to 2015 OPA CDM programs:  Persistence to 2017",null,{"$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",0,1,1,0,0,0,"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)",null,{"$f":"D35","v":37443333.333333336},{"$f":"D36","v":32670518.416666664},null,null,null,{"$f":"SUM(B89:G89)","v":70113851.75}]
[]
["Manual Adjustment for 2017 Load Forecast (billed basis)",{"$f":"B89*(1+F62)*B70","v":0},{"$f":"C89*(1+F62)*C70","v":37443333.333333336},{"$f":"D89*(1+F62)*D70","v":32670518.416666664},{"$f":"E89*(1+E62)*E70","v":0},{"$f":"F89*(1+F62)*F70","v":0},{"$f":"G89*(1+F62)*G70","v":0},{"$f":"SUM(B91:G91)","v":70113851.75}]
[]
["Proposed Loss Factor (TLF)",3.1199999999999999E-2," Format: X.XX%"]
["Manual Adjustment for 2017 Load Forecast (system purchased basis)",{"$f":"B91*(1+$B93)","v":0},{"$f":"C91*(1+$B93)","v":38611565.333333328},33689838.591266662,0,0,0,{"$f":"SUM(B94:G94)","v":72301403.92459999}]
[]
["Manual adjustment uses \"gross\" versus \"net\" (i.e. numbers multiplied by (1 + g).  The Weight factor is also used to calculate the impact of each year's program on the CDM adjustment to the 2017 load forecast."]

{"sheet":"App.2-IA_Load_Forecast_Instrct","index":29,"n_rows":45,"n_cols":18,"rows_kept":45,"cut":false,"hidden":false,"merged":[[9,1,9,17],[8,1,8,17],[18,1,18,17],[20,1,20,17],[22,1,22,17],[24,1,24,17],[26,1,26,17],[43,2,43,17],[44,2,44,17],[28,8,28,10],[28,12,28,14],[29,13,29,14],[29,9,29,10],[41,2,41,17],[42,2,42,17],[28,16,28,17]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[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:"]
[]
[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-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[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:","2016-08-26"]
[]
[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",{"$f":"D40-1","v":2011},null,null,null,null,null,null,"Actual",3337714644.460043,3328632116.3325319,{"$f":"IF(D39=RebaseYear,\"Board-approved\",\"\")","v":""}]
[null,null,"Historical",2012,null,null,null,null,null,null,"Actual",3302327427.2050533,3329610055.4615049,""]
[null,null,"Historical",2013,null,null,null,null,null,null,"Actual",3306067867.81322,3288078432.1785402,"Board-approved",3473437167.8207698]
[null,null,"Historical",2014,null,null,null,null,null,null,"Actual",3248466267.3010745,3238572906.4181786,""]
[null,null,"Historical",2015,null,null,null,null,null,null,"Actual",3247167562.4024882,3237527853.9670334,""]
[null,null,"Bridge Year",2016,null,null,null,null,null,null,"Forecast",3279837650.8558736,3291466109.268167,""]
[null,null,"Test Year",{"$f":"TestYear","v":2017},null,null,null,null,null,null,"Forecast",null,3226441829.9669929,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O39:O44)","v":3473437167.8207698}]
[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":-1.0602229676442088E-2},2.9379609845570087E-4]
[null,null,null,2013,null,null,null,null,null,null,2013,1.1326680017711421E-3,-1.2473419587029744E-2]
[null,null,null,2014,null,null,null,null,null,null,2014,-1.7422993966014877E-2,-1.5056065961164267E-2]
[null,null,null,2015,null,null,null,null,null,null,2015,-3.9979017533875449E-4,-3.2268918481781483E-4]
[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":1.6660321620103336E-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":-1.9755415107595264E-2},null,{"$f":"IF(O46=0,\"\",M45/O46-1)","v":-7.1109775683301457E-2}]
[null,null,null,"Geometric Mean",null,null,null,null,null,null,"Geometric Mean",{"$f":"IF(L39=0,\"\",(L43/L39)^(1/($D43-$D39-1))-1)","v":-9.1258501847832907E-3},{"$f":"IF(M39=0,\"\",(M45/M39)^(1/($D45-$D39-1))-1)","v":-6.2168974890106643E-3},null,{"$f":"IF(O46=0,\"\",(M45/O46)^(1/(TestYear-RebaseYear-1))-1)","v":-2.4288409257304355E-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,{"$f":"K39","v":"Actual"},134171,{"$f":"IF(D63=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"F63","v":"Actual"},1128889459,{"$f":"$M$39/$L$39*L63","v":1125817545.6232119},{"$f":"H63","v":""},null,null,{"$f":"K63","v":"Actual"},{"$f":"IF(G63=0,\"\",L63/G63)","v":8413.8111738005973},{"$f":"IF(G63=0,\"\",M63/G63)","v":8390.9156645117928},{"$f":"N63","v":""},{"$f":"IF(T63=\"\",\"\",IF(I63=0,\"\",O63/I63))","v":""}]
[null,null,"Historical",2012,null,{"$f":"K40","v":"Actual"},135321,"",null,null,{"$f":"F64","v":"Actual"},1103889962,{"$f":"$M$40/$L$40*L64","v":1113009899.4178243},{"$f":"H64","v":""},null,null,{"$f":"K64","v":"Actual"},{"$f":"IF(G64=0,\"\",L64/G64)","v":8157.5658027948357},{"$f":"IF(G64=0,\"\",M64/G64)","v":8224.9606448210125},{"$f":"N64","v":""},{"$f":"IF(T64=\"\",\"\",IF(I64=0,\"\",O64/I64))","v":""}]
[null,null,"Historical",2013,null,"Actual",136540,"Board-approved",138061,null,"Actual",1091107756.5,{"$f":"$M$41/$L$41*L65","v":1085170669.4404292},"Board-approved",1085576654,null,"Actual",7991.121696938626,7947.6392957406561,"Board-approved",7863.0218092002806]
[null,null,"Historical",2014,null,"Actual",137835,"",null,null,"Actual",1096195854,{"$f":"$M$42/$L$42*L66","v":1092857336.5922244},"",null,null,"Actual",7952.9571879421046,7928.7360727843025,"",""]
[null,null,"Historical",2015,null,"Actual",139223,"",null,null,"Actual",1084665542.4000001,{"$f":"$M$43/$L$43*L67","v":1081445548.5506575},"",null,null,"Actual",7790.8502359523936,7767.7219177194684,"",""]
[null,null,"Bridge Year",2016,null,"Forecast",140655,"",null,null,"Forecast",null,1101533009,"",null,null,"Forecast",0,7831.4529096015076,"",""]
[null,null,"Test Year",{"$f":"TestYear","v":2017},null,"Forecast",141991,"",null,null,"Forecast",null,1080124093,"",null,null,"Forecast",0,7606.9898303413593,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I63:I68)","v":138061},null,null,null,null,null,{"$f":"SUM(O63:O68)","v":1085576654},null,null,null,null,null,{"$f":"SUM(U63:U68)","v":7863.0218092002806}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,"Test Year Versus Board-approved",null,"Year","Year-over-year",null,null,{"$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,{"$f":"IF(G63=0,\"\",G64/G63-1)","v":8.5711517391984238E-3},null,null,null,{"$f":"D73","v":2012},{"$f":"IF(L63=0,\"\",L64/L63-1)","v":-2.2145212536704206E-2},-1.1376307160231525E-2,null,null,null,{"$f":"K73","v":2012},{"$f":"IF(R63=\"\",\"\",IF(R63=0,\"\",R64/R63-1))","v":-3.0455327046519987E-2},{"$f":"IF(S63=\"\",\"\",IF(S63=0,\"\",S64/S63-1))","v":-1.9777939181615634E-2}]
[null,null,null,2013,null,null,9.0082101078177157E-3,null,null,null,2013,-1.1579238819095283E-2,-2.5012562774110791E-2,null,null,null,2013,{"$f":"IF(R64=\"\",\"\",IF(R64=0,\"\",R65/R64-1))","v":-2.0403648573595889E-2},-3.3717042677277265E-2]
[null,null,null,2014,null,null,9.4844001757725671E-3,null,null,null,2014,4.663240151753012E-3,7.0833716467464392E-3,null,null,null,2014,-4.7758638203623249E-3,-2.3784701661642149E-3]
[null,null,null,2015,null,null,1.007001124532958E-2,null,null,null,2015,-1.0518477658828962E-2,-1.0442157141161146E-2,null,null,null,2015,-2.0383229553340265E-2,-2.0307669922009608E-2]
[null,null,null,2016,null,null,1.0285656823944223E-2,null,null,null,2016,{"$f":"IF(K68=\"Forecast\",\"\",IF(L67=0,\"\",L68/L67-1))","v":""},{"$f":"IF(M67=0,\"\",M68/M67-1)","v":1.8574638802909327E-2},null,null,null,2016,{"$f":"IF(Q68=\"Forecast\",\"\",IF(R67=0,\"\",R68/R67-1))","v":""},8.2045923575944091E-3]
[null,null,null,2017,null,null,9.498418115246432E-3,null,{"$f":"IF(I70=0,\"\",G69/I70-1)","v":2.8465678214702139E-2},null,2017,{"$f":"IF(K69=\"Forecast\",\"\",IF(L68=0,\"\",L69/L68-1))","v":""},{"$f":"IF(M68=0,\"\",M69/M68-1)","v":-1.9435564640441938E-2},null,{"$f":"IF(O70=0,\"\",M69/O70-1)","v":-5.0227323698507353E-3},null,2017,{"$f":"IF(Q69=\"Forecast\",\"\",IF(R68=0,\"\",R69/R68-1))","v":""},-2.8661741550530473E-2,null,{"$f":"IF(U70=0,\"\",S69/U70-1)","v":-3.2561524700255307E-2}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G63=0,\"\",(G69/G63)^(1/($D69-$D63-1))-1)","v":1.1394138182621916E-2},null,{"$f":"IF(I70=0,\"\",(G69/I70)^(1/(TestYear-RebaseYear-1))-1)","v":9.3999239794648748E-3},null,"Geometric Mean",{"$f":"IF(L63=0,\"\",(L67/L63)^(1/($D67-$D63-1))-1)","v":-1.3232564926290658E-2},{"$f":"IF(M63=0,\"\",(M69/M63)^(1/($D69-$D63-1))-1)","v":-8.2524685724135738E-3},null,{"$f":"IF(O70=0,\"\",(M69/O70)^(1/(TestYear-RebaseYear-1))-1)","v":-1.6770550647269289E-3},null,"Geometric Mean",{"$f":"IF(R63=\"\",\"\",IF(R63=0,\"\",(R67/R63)^(1/($D67-$D63-1))-1))","v":-2.5315563114787998E-2},{"$f":"IF(S63=\"\",\"\",IF(S63=0,\"\",(S69/S63)^(1/($D69-$D63-1))-1))","v":-1.9425272515755765E-2},null,{"$f":"IF(U70=0,\"\",(S69/U70)^(1/(TestYear-RebaseYear-1))-1)","v":-1.0973825914828428E-2}]
[]
[]
[null,null,null,"Calendar Year",null,"Revenues",null,null,null,null,{"$f":"IF(ISBLANK(N59),\"\",CONCATENATE(\"Demand (\",N59,\")\"))","v":"Demand (kWh)"},null,null,null,null,null,{"$f":"CONCATENATE(\"Demand (\",N59,\") per \",LEFT(F61,LEN(F61)-1))","v":"Demand (kWh) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2017 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,{"$f":"M83","v":"Weather-normalized"},null,null,{"$f":"L83","v":"Actual (Weather actual)"},{"$f":"M83","v":"Weather-normalized"},null,{"$f":"O83","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D85-1","v":2011},null,{"$f":"F63","v":"Actual"},36388835,{"$f":"IF(D84=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"K63","v":"Actual"},null,null,{"$f":"N63","v":""},null,null,{"$f":"K84","v":"Actual"},{"$f":"IF(G84=0,\"\",L84/G84)","v":0},{"$f":"IF(G84=0,\"\",M84/G84)","v":0},{"$f":"N84","v":""},{"$f":"IF(T84=\"\",\"\",IF(I84=0,\"\",O84/I84))","v":""}]
[null,null,"Historical",2012,null,"Actual",38989771,"",null,null,"Actual",null,null,"",null,null,{"$f":"K85","v":"Actual"},{"$f":"IF(G85=0,\"\",L85/G85)","v":0},{"$f":"IF(G85=0,\"\",M85/G85)","v":0},{"$f":"N85","v":""},{"$f":"IF(T85=\"\",\"\",IF(I85=0,\"\",O85/I85))","v":""}]
[null,null,"Historical",2013,null,"Actual",{"$f":"'[11]Table 3-2'!$F$5","v":39712129},"Board-approved",38619056.332652561,null,"Actual",null,null,"Board-approved",null,null,"Actual",0,0,"Board-approved",0]
[null,null,"Historical",2014,null,"Actual",{"$f":"'[11]Table 3-2'!$H$5","v":38986536},"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Historical",2015,null,"Actual",{"$f":"'[11]Table 3-2'!$J$5","v":39974345},"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Bridge Year (Forecast)",2016,null,"Forecast",{"$f":"'[12]2016 Revenue at Old Rates'!$F$10+'[12]2016 Revenue at Old Rates'!$F$21","v":41043210.610773079},"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2017},null,"Forecast",41848833,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I84:I89)","v":38619056.332652561},null,null,null,null,null,{"$f":"SUM(O84:O89)","v":0},null,null,null,null,null,{"$f":"SUM(U84:U89)","v":0}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I71","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"I92","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O92","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D84","v":2011},null,null,null,null,null,null,{"$f":"D93","v":2011},null,null,null,null,null,{"$f":"K93","v":2011}]
[null,null,null,{"$f":"D85","v":2012},null,null,{"$f":"IF(G84=0,\"\",G85/G84-1)","v":7.1476209667058699E-2},null,null,null,{"$f":"D94","v":2012},{"$f":"IF(L84=0,\"\",L85/L84-1)","v":""},{"$f":"IF(M84=0,\"\",M85/M84-1)","v":""},null,null,null,{"$f":"K94","v":2012},{"$f":"IF(R84=\"\",\"\",IF(R84=0,\"\",R85/R84-1))","v":""},{"$f":"IF(S84=\"\",\"\",IF(S84=0,\"\",S85/S84-1))","v":""}]
[null,null,null,{"$f":"D86","v":2013},null,null,{"$f":"IF(G85=0,\"\",G86/G85-1)","v":1.8526859262651296E-2},null,null,null,2013,{"$f":"IF(L85=0,\"\",L86/L85-1)","v":""},"",null,null,null,2013,{"$f":"IF(R85=\"\",\"\",IF(R85=0,\"\",R86/R85-1))","v":""},""]
[null,null,null,2014,null,null,-1.8271319575941192E-2,null,null,null,2014,{"$f":"IF(L86=0,\"\",L87/L86-1)","v":""},"",null,null,null,2014,"",""]
[null,null,null,2015,null,null,2.5337183072638103E-2,null,null,null,2015,{"$f":"IF(L87=0,\"\",L88/L87-1)","v":""},"",null,null,null,2015,"",""]
[null,null,null,2016,null,null,2.6738789860673906E-2,null,null,null,2016,{"$f":"IF(K89=\"Forecast\",\"\",IF(L88=0,\"\",L89/L88-1))","v":""},{"$f":"IF(M88=0,\"\",M89/M88-1)","v":""},null,null,null,2016,{"$f":"IF(Q89=\"Forecast\",\"\",IF(R88=0,\"\",R89/R88-1))","v":""},{"$f":"IF(S88=\"\",\"\",IF(S88=0,\"\",S89/S88-1))","v":""}]
[null,null,null,2017,null,null,1.9628639602951914E-2,null,{"$f":"IF(I91=0,\"\",G90/I91-1)","v":8.3631682750793912E-2},null,2017,{"$f":"IF(K90=\"Forecast\",\"\",IF(L89=0,\"\",L90/L89-1))","v":""},{"$f":"IF(M89=0,\"\",M90/M89-1)","v":""},null,{"$f":"IF(O91=0,\"\",M90/O91-1)","v":""},null,2017,{"$f":"IF(Q90=\"Forecast\",\"\",IF(R89=0,\"\",R90/R89-1))","v":""},"",null,{"$f":"IF(U91=0,\"\",S90/U91-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G84=0,\"\",(G90/G84)^(1/($D90-$D84-1))-1)","v":2.8354943157345325E-2},null,{"$f":"IF(I91=0,\"\",(G90/I91)^(1/(TestYear-RebaseYear-1))-1)","v":2.7134298061255668E-2},null,"Geometric Mean",null,{"$f":"IF(M84=0,\"\",GEOMEAN(M94:M99))","v":""},null,{"$f":"IF(O91=0,\"\",(M90/O91)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",null,{"$f":"IF(S84=\"\",\"\",IF(S84=0,\"\",(S90/S84)^(1/(Q99-Q93-1)-1)))","v":""},null,{"$f":"IF(U91=0,\"\",(S90/U91)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[null,2,"Customer Class:","GS < 50 kW",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kWh"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F104,LEN(F104)-1))","v":"Consumption (kWh) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2017 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized",null,null,{"$f":"L105","v":"Actual (Weather actual)"},{"$f":"M105","v":"Weather-normalized"},null,{"$f":"O105","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D107-1","v":2011},null,{"$f":"F63","v":"Actual"},11915,{"$f":"IF(D106=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"F106","v":"Actual"},407986442,{"$f":"$M$39/$L$39*L106","v":406876236.74585742},{"$f":"H106","v":""},null,null,{"$f":"K106","v":"Actual"},{"$f":"IF(G106=0,\"\",L106/G106)","v":34241.413512379353},{"$f":"IF(G106=0,\"\",M106/G106)","v":34148.236403345145},{"$f":"N106","v":""},{"$f":"IF(T106=\"\",\"\",IF(I106=0,\"\",O106/I106))","v":""}]
[null,null,"Historical",2012,null,{"$f":"F64","v":"Actual"},12011,"",null,null,{"$f":"F107","v":"Actual"},400003533,{"$f":"$M$40/$L$40*L107","v":403308216.72160864},{"$f":"H107","v":""},null,null,{"$f":"K107","v":"Actual"},{"$f":"IF(G107=0,\"\",L107/G107)","v":33303.099908417287},{"$f":"IF(G107=0,\"\",M107/G107)","v":33578.238008626147},{"$f":"N107","v":""},{"$f":"IF(T107=\"\",\"\",IF(I107=0,\"\",O107/I107))","v":""}]
[null,null,"Historical",2013,null,"Actual",12098,"Board-approved",12111,null,"Actual",400291647,{"$f":"$M$41/$L$41*L108","v":398113524.49715811},"Board-approved",398880653,null,"Actual",33087.423293106302,32907.383410246162,"Board-approved",32935.401948641731]
[null,null,"Historical",2014,null,"Actual",12243,"",null,null,"Actual",405335151,{"$f":"$M$42/$L$42*L109","v":404100683.22432017},"",null,null,"Actual",33107.502327860821,33006.671830786589,"",""]
[null,null,"Historical",2015,null,"Actual",12461,"",null,null,"Actual",399647917.89999998,{"$f":"$M$43/$L$43*L110","v":398461502.56067502},"",null,null,"Actual",32071.897752989324,31976.68746975965,"",""]
[null,null,"Bridge Year",2016,null,"Forecast",12563,"",null,null,"Forecast",null,400155986,"",null,null,"Forecast",0,31851.945076812863,"",""]
[null,null,"Test Year",{"$f":"TestYear","v":2017},null,"Forecast",{"$f":"'[12]Rate Class Customer Model'!$C$54","v":12703},"",null,null,"Forecast",null,388005727,"",null,null,"Forecast",0,30544.416830669921,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I106:I111)","v":12111},null,null,null,null,null,{"$f":"SUM(O106:O111)","v":398880653},null,null,null,null,null,{"$f":"SUM(U106:U111)","v":32935.401948641731}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,"Test Year Versus Board-approved",null,"Year","Year-over-year",null,null,{"$f":"I114","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O114","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D106","v":2011},null,null,null,null,null,null,{"$f":"D115","v":2011},null,null,null,null,null,{"$f":"K115","v":2011}]
[null,null,null,2012,null,null,{"$f":"IF(G106=0,\"\",G107/G106-1)","v":8.0570709190097567E-3},null,null,null,{"$f":"D116","v":2012},{"$f":"IF(L106=0,\"\",L107/L106-1)","v":-1.9566603637284574E-2},-8.7693005931861467E-3,null,null,null,{"$f":"K116","v":2012},{"$f":"IF(R106=\"\",\"\",IF(R106=0,\"\",R107/R106-1))","v":-2.740288754793474E-2},{"$f":"IF(S106=\"\",\"\",IF(S106=0,\"\",S107/S106-1))","v":-1.6691883820482145E-2}]
[null,null,null,2013,null,null,7.2433602531012387E-3,null,null,null,2013,{"$f":"IF(L107=0,\"\",L108/L107-1)","v":7.2027863813883819E-4},-1.2880204293076125E-2,null,null,null,2013,{"$f":"IF(R107=\"\",\"\",IF(R107=0,\"\",R108/R107-1))","v":-6.476172365458166E-3},-1.9978850534314696E-2]
[null,null,null,2014,null,null,1.1985452140849784E-2,null,null,null,2014,{"$f":"IF(L108=0,\"\",L109/L108-1)","v":1.2599573430519317E-2},1.5038822744653624E-2,null,null,null,2014,{"$f":"IF(R108=\"\",\"\",IF(R108=0,\"\",R109/R108-1))","v":6.0684794269549869E-4},3.0172080017005776E-3]
[null,null,null,2015,null,null,1.7806093277791479E-2,null,null,null,2015,{"$f":"IF(L109=0,\"\",L110/L109-1)","v":-1.4030939793820196E-2},-1.3954890198774494E-2,null,null,null,2015,{"$f":"IF(R109=\"\",\"\",IF(R109=0,\"\",R110/R109-1))","v":-3.1280057450906229E-2},-3.1205338311820707E-2]
[null,null,null,2016,null,null,8.1855388813096841E-3,null,null,null,2016,{"$f":"IF(K111=\"Forecast\",\"\",IF(L110=0,\"\",L111/L110-1))","v":""},{"$f":"IF(M110=0,\"\",M111/M110-1)","v":4.2525649992171122E-3},null,null,null,2016,{"$f":"IF(Q111=\"Forecast\",\"\",IF(R110=0,\"\",R111/R110-1))","v":""},{"$f":"IF(S110=\"\",\"\",IF(S110=0,\"\",S111/S110-1))","v":-3.9010417531445407E-3}]
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[]
[]
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[]
[null,3,"Customer Class:","GS > 50 kW",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
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[null,null,null,2012,null,null,{"$f":"IF(G149=0,\"\",G150/G149-1)","v":7.4303405572755388E-3},null,null,null,{"$f":"D159","v":2012},{"$f":"IF(L149=0,\"\",L150/L149-1)","v":-1.6877735188268517E-2},-6.0508202117354193E-3,null,null,null,{"$f":"K159","v":2012},{"$f":"IF(R149=\"\",\"\",IF(R149=0,\"\",R150/R149-1))","v":-2.412879061404638E-2},{"$f":"IF(S149=\"\",\"\",IF(S149=0,\"\",S150/S149-1))","v":-1.3381729958176214E-2}]
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[]
[]
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[]
[null,4,"Customer Class:","Cogeneration",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
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[]
[]
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[]
[null,5,"Customer Class:","Large Use",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
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[]
[]
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[null,null,null,{"$f":"D256","v":2011},null,null,null,null,null,null,{"$f":"D265","v":2011},null,null,null,null,null,{"$f":"K265","v":2011}]
[null,null,null,{"$f":"D257","v":2012},null,null,{"$f":"IF(G256=0,\"\",G257/G256-1)","v":-3.5747163461104292E-2},null,null,null,{"$f":"D266","v":2012},{"$f":"IF(L256=0,\"\",L257/L256-1)","v":-2.4254248149659929E-2},-1.3508569130763814E-2,null,null,null,{"$f":"K266","v":2012},{"$f":"IF(R256=\"\",\"\",IF(R256=0,\"\",R257/R256-1))","v":1.1918985224557144E-2},{"$f":"IF(S256=\"\",\"\",IF(S256=0,\"\",S257/S256-1))","v":2.3063032316466003E-2}]
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[null,null,null,2014,null,null,-2.7824977385169092E-2,null,null,null,2014,{"$f":"IF(L258=0,\"\",L259/L258-1)","v":-1.9532918921640663E-2},-1.7171073511268564E-2,null,null,null,2014,{"$f":"IF(R258=\"\",\"\",IF(R258=0,\"\",R259/R258-1))","v":8.5293885058119745E-3},1.0958833158709602E-2]
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[null,null,null,2016,null,null,-0.49342303365501772,null,null,null,2016,{"$f":"IF(K261=\"Forecast\",\"\",IF(L260=0,\"\",L261/L260-1))","v":""},{"$f":"IF(M260=0,\"\",M261/M260-1)","v":-5.367600063098954E-2},null,null,null,2016,{"$f":"IF(Q261=\"Forecast\",\"\",IF(R260=0,\"\",R261/R260-1))","v":""},{"$f":"IF(S260=\"\",\"\",IF(S260=0,\"\",S261/S260-1))","v":0.86807545987899792}]
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[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G256=0,\"\",(G262/G256)^(1/($D262-$D256-1))-1)","v":-0.1691416783953098},null,{"$f":"IF(I263=0,\"\",(G262/I263)^(1/(TestYear-RebaseYear-1))-1)","v":-0.24265075281643134},null,"Geometric Mean",{"$f":"IF(L256=0,\"\",(L260/L256)^(1/($D260-$D256-1))-1)","v":-3.9280158391559294E-2},{"$f":"IF(M256=0,\"\",(M262/M256)^(1/($D262-$D256-1))-1)","v":-5.1738287872219568E-2},null,{"$f":"IF(O263=0,\"\",(M262/O263)^(1/(TestYear-RebaseYear-1))-1)","v":-0.22346641078089502},null,"Geometric Mean",{"$f":"IF(R256=\"\",\"\",IF(R256=0,\"\",(R260/R256)^(1/($D260-$D256-1))-1))","v":2.9420045522376315E-2},{"$f":"IF(S256=\"\",\"\",IF(S256=0,\"\",(S262/S256)^(1/($D262-$D256-1))-1))","v":0.14130374273238488},null,{"$f":"IF(U263=0,\"\",(S262/U263)^(1/(TestYear-RebaseYear-1))-1)","v":2.5330905268446724E-2}]
[]
[null,{"$f":"B231+1","v":6},"Customer Class:","Streetlighting",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
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[]
[]
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[]
[null,{"$f":"B274+1","v":7},"Customer Class:","Sentinel Lighting",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?"]
[]
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[null,null,null,2012,null,null,{"$f":"IF(G321=0,\"\",G322/G321-1)","v":-2.7887563887919686E-2},null,null,null,{"$f":"D331","v":2012},{"$f":"IF(L321=0,\"\",L322/L321-1)","v":-2.7816528884044844E-2},-1.7110080500049696E-2,null,null,null,{"$f":"K331","v":2012},{"$f":"IF(R321=\"\",\"\",IF(R321=0,\"\",R322/R321-1))","v":7.3072827006415153E-5},{"$f":"IF(S321=\"\",\"\",IF(S321=0,\"\",S322/S321-1))","v":1.1086663422364973E-2}]
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[]
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[]
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[]
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[]
[null,{"$f":"B360+1","v":9},"Customer Class:","Cogeneration Standby",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
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[null,null,null,2014,null,null,0.16666666666666674,null,null,null,2014,{"$f":"IF(L409=0,\"\",L410/L409-1)","v":""},"",null,null,null,2014,"",""]
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[]
[]
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[]
[null,{"$f":"B403+1","v":10},"Customer Class:",null,null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?"]
[]
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[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}]
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[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":""},{"$f":"IF(S450=\"\",\"\",IF(S450=0,\"\",S451/S450-1))","v":""}]
[null,null,null,2013,null,null,"",null,null,null,2013,{"$f":"IF(L451=0,\"\",L452/L451-1)","v":""},"",null,null,null,2013,{"$f":"IF(R451=\"\",\"\",IF(R451=0,\"\",R452/R451-1))","v":""},""]
[null,null,null,2014,null,null,"",null,null,null,2014,{"$f":"IF(L452=0,\"\",L453/L452-1)","v":""},"",null,null,null,2014,{"$f":"IF(R452=\"\",\"\",IF(R452=0,\"\",R453/R452-1))","v":""},""]
[null,null,null,2015,null,null,"",null,null,null,2015,{"$f":"IF(L453=0,\"\",L454/L453-1)","v":""},"",null,null,null,2015,{"$f":"IF(R453=\"\",\"\",IF(R453=0,\"\",R454/R453-1))","v":""},""]
[null,null,null,2016,null,null,"",null,null,null,2016,{"$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,{"$f":"IF(G450=0,\"\",GEOMEAN(G460:G465))","v":""},null,{"$f":"IF(I457=0,\"\",(G456/I457)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",null,{"$f":"IF(M450=0,\"\",(M456/M450)^(1/(K465-K459-1)-1))","v":""},null,{"$f":"IF(O457=0,\"\",(M456/O457)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",null,{"$f":"IF(S450=\"\",\"\",IF(S450=0,\"\",(S456/S450)^(1/(Q465-Q459-1)-1)))","v":""},null,{"$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,{"$f":"D472","v":2012},null,null,{"$f":"IF(G471=0,\"\",G472/G471-1)","v":""},null,null,null,{"$f":"D481","v":2012},{"$f":"IF(L471=0,\"\",L472/L471-1)","v":""},{"$f":"IF(M471=0,\"\",M472/M471-1)","v":""},null,null,null,{"$f":"K481","v":2012},{"$f":"IF(R471=\"\",\"\",IF(R471=0,\"\",R472/R471-1))","v":""},{"$f":"IF(S471=\"\",\"\",IF(S471=0,\"\",S472/S471-1))","v":""}]
[null,null,null,{"$f":"D473","v":2013},null,null,{"$f":"IF(G472=0,\"\",G473/G472-1)","v":""},null,null,null,2013,{"$f":"IF(L472=0,\"\",L473/L472-1)","v":""},"",null,null,null,2013,{"$f":"IF(R472=\"\",\"\",IF(R472=0,\"\",R473/R472-1))","v":""},""]
[null,null,null,2014,null,null,"",null,null,null,2014,{"$f":"IF(L473=0,\"\",L474/L473-1)","v":""},"",null,null,null,2014,{"$f":"IF(R473=\"\",\"\",IF(R473=0,\"\",R474/R473-1))","v":""},""]
[null,null,null,2015,null,null,"",null,null,null,2015,{"$f":"IF(L474=0,\"\",L475/L474-1)","v":""},"",null,null,null,2015,{"$f":"IF(R474=\"\",\"\",IF(R474=0,\"\",R475/R474-1))","v":""},""]
[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,\"\",GEOMEAN(G481:G486))","v":""},null,{"$f":"IF(I478=0,\"\",(G477/I478)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",null,{"$f":"IF(M471=0,\"\",GEOMEAN(M481:M486))","v":""},null,{"$f":"IF(O478=0,\"\",(M477/O478)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",null,{"$f":"IF(S471=\"\",\"\",IF(S471=0,\"\",(S477/S471)^(1/(Q486-Q480-1)-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:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",50]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","2016-08-26"]
[]
["Appendix 2-JA"]
["Summary of Recoverable OM&A Expenses"]
[]
[]
[null,{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Board-Approved)\"","v":"Last Rebasing Year (2013 Board-Approved)"},{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Actuals)\"","v":"Last Rebasing Year (2013 Actuals)"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2014 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2016 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2017 Test Year"}]
["Reporting Basis"]
["Operations",8812048.8200000003,8215328.6399999997,8590664.0099999998,8876839.5199999996,9636799.4800000004,9654835]
["Maintenance",7791692.7000000002,7420021.9000000004,7274656.5300000003,8193457.5499999998,7925804.25,7896612]
["SubTotal",{"$f":"SUM(B15:B16)","v":16603741.52},{"$f":"SUM(C15:C16)","v":15635350.539999999},15865320.539999999,17070297.07,17562603.73,17551447]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D17-C17)/C17), \"\", (D17-C17)/C17)","v":1.4708336689456789E-2},{"$f":"IF(ISERROR((E17-D17)/D17), \"\", (E17-D17)/D17)","v":7.595034257026119E-2},2.8839958553808585E-2,-6.3525489565893919E-4]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,{"$f":"IF(ISERROR((G17-C17)/C17), \"\", (G17-C17)/C17)","v":0.12254899275190802}]
["Billing and Collecting",4649164.62,3973932.65,4635539.07,4932930.29,5260703.4800000004,5313923]
["Community Relations",205336.6,147949.53,184160.93,146529.9,219058.68,225974.2]
["Administrative and General",11519757.23,11594073.310000001,12936446.08,12948893.289999999,13760624.119999999,14789356]
["SubTotal",{"$f":"SUM(B20:B22)","v":16374258.449999999},{"$f":"SUM(C20:C22)","v":15715955.49},17756146.079999998,18028353.48,19240386.280000001,20329253.199999999]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D23-C23)/C23), \"\", (D23-C23)/C23)","v":0.1298165161703444},{"$f":"IF(ISERROR((E23-D23)/D23), \"\", (E23-D23)/D23)","v":1.5330319922666589E-2},{"$f":"IF(ISERROR((F23-E23)/E23), \"\", (F23-E23)/E23)","v":6.722925647894501E-2},{"$f":"IF(ISERROR((G23-F23)/F23), \"\", (G23-F23)/F23)","v":5.6592778552052955E-2}]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,{"$f":"IF(ISERROR((G23-C23)/C23), \"\", (G23-C23)/C23)","v":0.29354229928529779}]
["Total",{"$f":"SUM(B23,B17)","v":32977999.969999999},{"$f":"SUM(C23,C17)","v":31351306.030000001},33621466.619999997,35098650.549999997,36802990.010000005,37880700.200000003]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D26-C26)/C26), \"\", (D26-C26)/C26)","v":7.2410399357133129E-2},{"$f":"IF(ISERROR((E26-D26)/D26), \"\", (E26-D26)/D26)","v":4.3935737447018001E-2},{"$f":"IF(ISERROR((F26-E26)/E26), \"\", (F26-E26)/E26)","v":4.8558546647600627E-2},{"$f":"IF(ISERROR((G26-F26)/F26), \"\", (G26-F26)/F26)","v":2.9283223719245778E-2}]
[]
[]
[null,{"$f":"B13","v":"Last Rebasing Year (2013 Board-Approved)"},{"$f":"C13","v":"Last Rebasing Year (2013 Actuals)"},"2014 Actuals","2015 Actuals","2016 Bridge Year","2017 Test Year"]
["Operations",{"$f":"B15","v":8812048.8200000003},{"$f":"C15","v":8215328.6399999997},8590664.0099999998,8876839.5199999996,9636799.4800000004,9654835]
["Maintenance",{"$f":"B16","v":7791692.7000000002},{"$f":"C16","v":7420021.9000000004},7274656.5300000003,8193457.5499999998,7925804.25,7896612]
["Billing and Collecting",{"$f":"B20","v":4649164.62},{"$f":"C20","v":3973932.65},4635539.07,4932930.29,5260703.4800000004,5313923]
["Community Relations",{"$f":"B21","v":205336.6},{"$f":"C21","v":147949.53},184160.93,146529.9,219058.68,225974.2]
["Administrative and General",{"$f":"B22","v":11519757.23},{"$f":"C22","v":11594073.310000001},12936446.08,12948893.289999999,13760624.119999999,14789356]
["Total",{"$f":"SUM(B31:B35)","v":32977999.970000003},{"$f":"SUM(C31:C35)","v":31351306.030000001},33621466.619999997,35098650.549999997,36802990.009999998,37880700.200000003]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D36-C36)/C36), \"\", (D36-C36)/C36)","v":7.2410399357133129E-2},{"$f":"IF(ISERROR((E36-D36)/D36), \"\", (E36-D36)/D36)","v":4.3935737447018001E-2},{"$f":"IF(ISERROR((F36-E36)/E36), \"\", (F36-E36)/E36)","v":4.8558546647600419E-2},{"$f":"IF(ISERROR((G36-F36)/F36), \"\", (G36-F36)/F36)","v":2.9283223719245986E-2}]
[]
[]
[null,{"$f":"B13","v":"Last Rebasing Year (2013 Board-Approved)"},{"$f":"C13","v":"Last Rebasing Year (2013 Actuals)"},{"$f":"\"Variance \" & 'LDC Info'!E28 & \"  BA – \" & 'LDC Info'!E28 & \" Actuals\"","v":"Variance 2013  BA – 2013 Actuals"},{"$f":"D13","v":"2014 Actuals"},{"$f":"\"Variance \" & 'LDC Info'!E26 -2 & \" Actuals vs. \" &  'LDC Info'!E28 & \" Actuals\"","v":"Variance 2014 Actuals vs. 2013 Actuals"},{"$f":"E13","v":"2015 Actuals"},{"$f":"\"Variance \" & 'LDC Info'!E26 -1 & \" Actuals vs. \" &  'LDC Info'!E26-2 & \" Actuals\"","v":"Variance 2015 Actuals vs. 2014 Actuals"},{"$f":"F13","v":"2016 Bridge Year"},{"$f":"\"Variance \" & 'LDC Info'!E26 & \" Bridge vs. \" & 'LDC Info'!E26 -1 & \" Actuals\"","v":"Variance 2016 Bridge vs. 2015 Actuals"},{"$f":"G13","v":"2017 Test Year"},{"$f":"\"Variance \" & TestYear & \" Test vs. \" & BridgeYear & \" Bridge\"","v":"Variance 2017 Test vs. 2016 Bridge"}]
["Operations",{"$f":"B15","v":8812048.8200000003},8215328.6399999997,{"$f":"B41-C41","v":596720.18000000063},{"$f":"D15","v":8590664.0099999998},{"$f":"E41-C41","v":375335.37000000011},{"$f":"E15","v":8876839.5199999996},{"$f":"G41-E41","v":286175.50999999978},{"$f":"F15","v":9636799.4800000004},{"$f":"I41-G41","v":759959.96000000089},{"$f":"G15","v":9654835},{"$f":"K41-I41","v":18035.519999999553}]
["Maintenance ",7791692.7000000002,7420021.9000000004,{"$f":"B42-C42","v":371670.79999999981},{"$f":"D16","v":7274656.5300000003},{"$f":"E42-C42","v":-145365.37000000011},{"$f":"E16","v":8193457.5499999998},{"$f":"G42-E42","v":918801.01999999955},{"$f":"F16","v":7925804.25},-267653.29999999981,{"$f":"G16","v":7896612},-29192.25]
["Billing and Collecting ",{"$f":"B20","v":4649164.62},3973932.65,675231.9700000002,{"$f":"D20","v":4635539.07},661606.42000000039,{"$f":"E20","v":4932930.29},297391.21999999974,{"$f":"F20","v":5260703.4800000004},327773.19000000041,{"$f":"G20","v":5313923},53219.519999999553]
["Community Relations ",205336.6,147949.53,57387.070000000007,{"$f":"D21","v":184160.93},36211.399999999994,{"$f":"E21","v":146529.9},-37631.03,{"$f":"F21","v":219058.68},72528.78,{"$f":"G21","v":225974.2},6915.5200000000186]
["Administrative and General ",11519757.23,11594073.310000001,-74316.080000000075,12936446.08,1342372.7699999996,12948893.289999999,12447.209999999031,13760624.119999999,811730.83000000007,14789356,1028731.8800000008]
["Total OM&A Expenses ",{"$f":"SUM(B41:B45)","v":32977999.970000003},{"$f":"SUM(C41:C45)","v":31351306.030000001},1626693.9400000006,33621466.619999997,2270160.59,35098650.549999997,1477183.9299999981,36802990.009999998,1704339.4600000016,37880700.200000003,1077710.19]
["Adjustments for Total non-recoverable items (from Appendices 2-JA and 2-JB)"]
["Total Recoverable OM&A Expenses ",{"$f":"B46-B47","v":32977999.970000003},{"$f":"C46-C47","v":31351306.030000001},1626693.9400000006,33621466.619999997,2270160.59,35098650.549999997,1477183.9299999981,36802990.009999998,1704339.4600000016,37880700.200000003,1077710.19]
["Variance from previous year ",null,null,null,{"$f":"E48-C48","v":2270160.5899999961},null,{"$f":"G48-E48","v":1477183.9299999997},null,{"$f":"I48-G48","v":1704339.4600000009},null,{"$f":"K48-I48","v":1077710.1900000051}]
["Percent change (year over year) ",null,null,null,{"$f":"IF(ISERROR(E49/C48), \"\", E49/C48)","v":7.2410399357133129E-2},null,{"$f":"IF(ISERROR(G49/E48), \"\", G49/E48)","v":4.3935737447018001E-2},null,{"$f":"IF(ISERROR(I49/G48), \"\", I49/G48)","v":4.8558546647600419E-2},null,{"$f":"IF(ISERROR(K49/I48), \"\", K49/I48)","v":2.9283223719245986E-2}]
["Percent Change:                                                    Test year vs. Most Current Actual ",null,null,null,null,null,{"$f":"IF(ISERROR((K48-G48)/G48), \"\", (K48-G48)/G48)","v":7.9263721151809532E-2}]
["Simple average of % variance for all years",null,null,null,null,null,{"$f":"IF(ISERROR((K46-C46)/C46), \"\", (K46-C46)/C46)","v":0.20826545993816137},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(E50,G50,I50,K50)), \"\", AVERAGE(E50,G50,I50,K50))","v":4.8546976792749386E-2}]
["Compound Annual Growth Rate for all years",null,null,null,null,null,{"$f":"IF(ISERROR((K49-C49)/C49), \"\", (K49-C49)/C49)","v":""},null,null,null,null,{"$f":"IF((K48-C48)=0, \"\", (K48/C48)^(1/4)-1)","v":4.8432777980068398E-2}]
[{"$f":"\"Compound Growth Rate                                                            (\" & E13 & \" vs. \" & 'LDC Info'!E28 & \" Actuals)\"","v":"Compound Growth Rate                                                            (2015 Actuals vs. 2013 Actuals)"},null,null,null,null,null,{"$f":"IF(ISERROR((G48/C48)^(1/(2)) - 1), \"\", (G48/C48)^(1/(2)) - 1)","v":5.807728503107934E-2}]
[]
["Note:"]
[]
["1     \"BA\" = Board-Approved"]
["2     If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
["3     Recoverable OM&A that is included on these tables should be identical to the recoverable OM&A that is shown for the corresponding periods on Appendix 2-JB."]

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[null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,"Exhibit:",2]
[null,null,null,null,"Tab:",2]
[null,null,null,null,"Schedule:",51]
[null,null,null,null,"Page:"]
[]
[null,null,null,null,"Date:","2017-01-31"]
[]
[]
["Appendix 2-JB"]
["Recoverable OM&A Cost Driver Table"]
[]
["OM&A",{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Actuals)\"","v":"Last Rebasing Year (2013 Actuals)"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2014 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2016 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2017 Test Year"}]
["Reporting Basis","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
["Opening Balance",32978000,{"$f":"B61","v":31351305.960000005},{"$f":"C61","v":33621467.460000008},35098650.790000007,36802989.520000041]
["Salaries, Wages & Benefits"]
["Wage escalation",-120512,592905.45074999705,607728,560629.16027479596,573243.3163809767]
["Overtime, standby, shift",40576.070000000298,454150.52999999933,-65932.779999999562,39901.059999999823,-276227.87999999989]
["FTE's vs contractors, steps, progressions, other",-1029246.0399999991,356608.05925000459,10292.719999999041,386608.73972520255,1584775.5936190234]
["Benefits",-241803.14999999851,202963.8599999994,434366.23999999929,354260.41000000015,-33187.360000000335]
["Allocations to capital, billable, other",1166266.2500000009,-1059334.3700000001,-95045.610000001267,-512369.98000000045,-1661616.2899999991]
[]
["Employee development",-18270,119649,-15816,-50384.719999999972,109871.71999999997]
["Employee expenses",-28965,122330,54105,40527.380000000121,-16647.380000000121]
[]
["Contractor services"]
["Locates",24768.419999999984,218457.07,128564.51000000001,73372.239999999991,-52162.239999999991]
["Information technology",-32943.439999999944,-128220.45000000007,-32219.109999999986,86921.640000000014,-17238.640000000014]
["Customer call overflow services",0,231900.79,67430.209999999992,67629.75,3039.25]
["Metering and data management",-110104.40999999997,-60528.15,51548.559999999976,15939.449999999953,31644.550000000032]
["Asset management",-66351.930000000008,205960.5,-44464.570000000007,-66780.910000000033,25736.910000000033]
["Underground cable",-33246.449999999997,21801.229999999996,90496.22,99233.099999999977,-84984.099999999977]
["Wholesale metering services",-62816.11,-1700.0500000000029,-5235.8399999999965,4929.3099999999977,1922.6900000000023]
["Substation maintenance",-12984.71,26042.769999999997,-24292.059999999998,7816.8499999999985,5917.1500000000015]
["Janitorial services",-10700.25,4856.1900000000023,-2052.9400000000023,8859.8099999999977,7037.1900000000023]
["Advertising",-4698.9400000000023,44967.169999999984,48503.770000000019,-6039.7600000000093,6767.7600000000093]
["Finance services and consulting ",52265.959999999992,82088.31,-54976.26999999999,55213.299999999988,-48991.299999999988]
["Other contractor services",46185.080000000627,114177.63999999966,82596.279999999766,-23242.929999998363,43283.929999998392]
[]
["Computer software and hardware"]
["Information technology",-173134.96999999997,188029.52999999991,117624,97578.95000000007,18602.04999999993]
["Metering and data management",-17837.440000000002,-1560.8699999999953,44585,75197.47,104515.53]
["Operations and maintenance",-37253.630000000005,19283.290000000008,32972,21298.310000000027,40999.689999999973]
["Customer services and collections",-13541.96,1859.1899999999996,-26,18693.71,132415.29]
["Human resources, health and safety",-4290.1000000000004,22377.33,62355,6444.3300000000017,39013.67]
["Corporate services",21161.67,7154.0599999999977,10259,10924.030000000013,256200.96999999997]
["Other computer software and hardware",-25044.47000000035,-2604.0599999996921,8796,8442.7599999999802,13210.24000000002]
[]
["Technology and radio licensing",-94250,10121,25373,10899,84057]
["Phone, internet and radio systems",45678,47243,-11616,40730.450000000012,75364.549999999988]
["Bad debts",-400000,300000,-49600,49800,-200]
["LEAP donation",0,50000,0,100000,-50000]
["OEB cost assessments",-41352,2972,30375,45881.950000000012,254923.08999999997]
["Regulatory application costs",-7530,0.47999999999592546,0,-0.44000000000232831,-17969.559999999998]
["Fleet depreciation",100.40000000002328,88074,50278,112833.66000000003,98914.339999999967]
["Facilities repairs and maintenance",-140524.89000000001,1459,-147425,-17127.29999999993,28118.29999999993]
["Pole and property leasing",-11173,1139,94621,25494.570000000007,3218.429999999993]
["Other",-175724,132239,48319,175171.49000000022,-75206.490000000224]
["Fleet and materials management allocations",147444,-95324,43975,-189690.66999999946,-152604.33000000054]
["Cost recoveries",-256841,-51376,-119278,-31257.44000000041,21952.44000000041]
["Closing Balance",{"$f":"SUM(B15:B60)","v":31351305.960000005},{"$f":"SUM(C15:C60)","v":33621467.460000008},{"$f":"SUM(D15:D60)","v":35098650.790000007},{"$f":"SUM(E15:E60)","v":36802989.520000041},{"$f":"SUM(F15:F60)","v":37880699.600000016}]
[]
["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":161,"n_cols":9,"rows_kept":161,"cut":false,"hidden":false,"merged":[[163,0,164,8],[8,0,8,7],[9,0,9,7],[11,0,11,7],[161,0,161,7],[159,0,159,8],[160,0,160,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,"Schedule:",52]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:","2017-01-31"]
[]
["Appendix 2-JC"]
["OM&A Programs Table"]
[]
[]
["Programs",{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Board-Approved)\"","v":"Last Rebasing Year (2013 Board-Approved)"},{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Actuals)\"","v":"Last Rebasing Year (2013 Actuals)"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2014 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2016 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2017 Test Year"},{"$f":"\"Variance \n(Test Year vs. \" & E13 &\")\"","v":"Variance \n(Test Year vs. 2015 Actuals)"},{"$f":"\"Variance \n(Test Year vs. \" & B13","v":"Variance \n(Test Year vs. Last Rebasing Year (2013 Board-Approved)"}]
["Reporting Basis","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
["Asset Management"]
["Labour and benefits",3085200,2776005.0100000007,2928946.7100000009,3289453.4600000009,3420891.4500000016,3464400,{"$f":"G16-E16","v":174946.53999999911},{"$f":"G16-B16","v":379200}]
["Employee expenses",122300,79760.019999999946,118452.54,160080.80000000002,141660.90000000002,142000,{"$f":"G17-E17","v":-18080.800000000017},{"$f":"G17-B17","v":19700}]
["Contractor services",157900,91548.069999999992,297508.57,253043.55,186263.08999999997,212000,-41043.549999999988,54100]
["Computer software and hardware",138800,115008.53,112930.77,121747.94,131789.75999999998,145000,23252.059999999998,6200]
["Corporate membership dues",60500,60242.879999999997,61785.98,63037.37,69702.7,67000,3962.6299999999974,6500]
["Materials and supplies",27900,16392.55,30563.14,31390.960000000006,18985.86,29400,-1990.9600000000064,1500]
["Vehicles and major equipment",12400,17118.12,24066.400000000001,35544.769999999997,23390.089999999997,29900,-5644.7699999999968,17500]
["Other",41200,32498.060000000005,23722.909999999996,30145.289999999997,27658.83,30800,654.71000000000276,-10400]
["Cost recoveries",0,0,-10000,0,0,0,0,0]
["Sub-Total",{"$f":"SUM(B16:B24)","v":3646200},{"$f":"SUM(C16:C24)","v":3188573.24},3587977.0200000009,{"$f":"SUM(E16:E24)","v":3984444.1400000006},4020342.6800000011,4120500,136055.8599999994,474300]
[]
["Operations and Maintenance"]
["Labour and benefits",6511900,6693189.7499999972,6340997.349999995,6763737.1599999974,6870669.5000000037,6836700,72962.840000002645,{"$f":"G28-B28","v":324800}]
["Employee expenses",312000,334245.01,399478.77,366332.37000000005,422845.20000000024,434200,67867.629999999946,{"$f":"G29-B29","v":122200}]
["Materials and supplies",881400,743343.7699999999,722663.04000000015,745674.53999999992,820701.43999999971,778600,32925.460000000079,-102800]
["Vehicles and major equipment",696500,712606.28999999992,663899.13,774110.33,748598.18000000017,825600,51489.670000000042,129100]
["Overhead line services",92300,98014.039999999979,116372.07,133011.58000000002,166024.21000000002,101000,-32011.580000000016,8700]
["Underground cable services",118100,84853.55,106654.78,197151.19,296384.09999999998,211400,14248.809999999998,93300]
["Tree trimming services",70000,66102.17,20232.009999999998,99308.72,83062.2,83000,-16308.720000000001,13000]
["Substation maintenance services",60000,47015.29,73058.06,48766.44,56582.85,62500,13733.559999999998,2500]
["Wholesale metering",113900,51083.89,49383.839999999997,44148,49077.31,51000,6852,-62900]
["Contractor services",45400,54276.759999999995,48125.94,71296.2,69400.299999999988,74700,3403.8000000000029,29300]
["Pole and property leasing",80000,70744.100000000006,71205.84,76404.13,76739.64,80000,3595.8699999999953,0]
["Computer software and hardware",162000,124746.37,144029.66,177002.10000000003,198300.31000000003,239300,62297.899999999965,77300]
["Business communications/equipment",128100,137463.71,116915.89000000001,142826.76999999996,150536.37999999998,138500,-4326.7699999999604,10400]
["Cost recoveries",-10000,-27999.959999999992,-37008.729999999996,-32999.96,-25398.959999999999,-25000,7999.9599999999991,-15000]
["Sub-Total",{"$f":"SUM(B28:B41)","v":9261600},9189684.7399999946,8836007.6499999948,{"$f":"SUM(E28:E41)","v":9606769.5699999947},9983522.6600000057,9891500,284730.43000000529,629900]
[]
["Metering and Data Management"]
["Labour and benefits",1506000,1818382.0199999998,2020666.5999999996,2075841.48,2198313.96,2256900,{"$f":"G45-E45","v":181058.52000000002},{"$f":"G45-B45","v":750900}]
["Employee expenses",70800,60437.89,58032,80419.190000000017,74172.699999999983,80200,{"$f":"G46-E46","v":-219.19000000001688},{"$f":"G46-B46","v":9400}]
["Contractor services",41700,30276.809999999998,20961,120684.09,101918.73,120200,-484.08999999999651,78500]
["Meter reading services",700000,601318.78,550106,501931.93,536636.72,550000,48068.070000000007,-150000]
["Technology and radio licensing",263800,169549.6,179671,205044,215943,300000,94956,36200]
["Computer software and hardware",155100,137262.56,135702,180286.7,255484.47,360000,179713.3,204900]
["Materials and supplies",48500,29892.819999999992,46419,58307.969999999994,48831.41,55800,-2507.9699999999939,7300]
["Other",54600,81380.850000000006,67691,88009.29,99650.150000000009,89000,990.7100000000064,34400]
["Cost recoveries",-22200,-13257.63,-31975,-134769.38,-148334.5,-131300,3469.3800000000047,-109100]
["Sub-Total",{"$f":"SUM(B45:B53)","v":2818300},2915243.7,3047273.5999999996,{"$f":"SUM(E45:E53)","v":3175755.2700000005},3382616.6400000006,3680800,{"$f":"G54-E54","v":505044.72999999952},{"$f":"G54-B54","v":862500}]
[]
["Information Technology"]
["Labour and benefits",2463100,2572413.7799999993,2966469.0099999988,2774200.13,3120293.4999999995,2944000,169799.87000000011,{"$f":"G57-B57","v":480900}]
["Employee expenses",92000,124796.81,164351.81999999995,190683.71,125392.74000000003,162000,-28683.709999999992,{"$f":"G58-B58","v":70000}]
["Contractor services",939700,906756.56,778536.11,746316.74,833238.64,816000,69683.260000000009,-123700]
["Computer software and hardware",708800,535665.03,723694.55999999994,841318.55,938897.95000000007,957500,116181.44999999995,248700]
["Business communications/equipment",171000,235736.29000000007,276592.73000000004,240806.95,257748.73999999996,373600,132793.04999999999,202600]
["Corporate membership dues",0,0,0,25306.63,31059.81,32100,6793.369999999999,32100]
["Other",60600,69797.289999999994,57477.45,77332.670000000013,72021.17,69800,-7532.6700000000128,9200]
["Cost recoveries",-444000,-463800,-463800,-471970.45999999996,-492077.27,-466600,5370.4599999999627,-22600]
["Sub-Total",{"$f":"SUM(B57:B64)","v":3991200},{"$f":"SUM(C57:C64)","v":3981365.76},4503321.6799999988,{"$f":"SUM(E57:E64)","v":4423994.92},4886575.2799999993,4888400,464405.08000000007,897200]
[]
["Customer Services and Collections"]
["Labour and benefits",3842900,3630664.4200000009,3397573.39,3661388.9300000006,3650100.2699999991,3680100,{"$f":"G68-E68","v":18711.069999999367},{"$f":"G68-B68","v":-162800}]
["Employee expenses",15900,7513.21,16027.21,11755.43,8228.2000000000007,11400,-355.43000000000029,{"$f":"G69-B69","v":-4500}]
["Contractor services",19000,18345.649999999998,252067.07,317688.20999999996,390871.76,389200,71511.790000000037,370200]
["Postage and courier",1076000,1120673.45,1215588.54,1260164.44,1276644.95,1023100,-237064.43999999994,-52900]
["Printing and mailing services",146000,151818.57,144620.21,139139.90000000002,135969.19,142000,2860.0999999999767,-4000]
["Forms, materials and supplies",110800,111332.59,117364.68000000001,91849.88,127222.44,102100,10250.119999999995,-8700]
["Collection services and fees",300000,287789.19,299048.57,302025.21999999997,300566.90999999997,330000,27974.780000000028,30000]
["Computer software and hardware",16000,2458.04,4317.2299999999996,4291.3500000000004,22984.71,155400,151108.65,139400]
["Bad debts",800000,400000,700000,650400,700200,700000,49600,-100000]
["Other",30600,26968.789999999997,11600.160000000003,10334.719999999999,12141.12,14500,4165.2800000000007,-16100]
["Cost recoveries",-3968000,-4105840.73,-4131692.9400000004,-4097499.71,-4157844.1,-4113100,-15600.290000000037,-145100]
["Sub-Total",{"$f":"SUM(B68:B78)","v":2389200},1651723.1800000011,2026514.12,{"$f":"SUM(E68:E78)","v":2351538.37},2467085.4500000007,2434700,83161.629999999888,45500]
[]
["Corporate Communications"]
["Labour and benefits",348300,250380.78999999998,281724.16000000003,318606.99,359398.73,342300,{"$f":"G82-E82","v":23693.010000000009},{"$f":"G82-B82","v":-6000}]
["Employee expenses",10400,412.05,755.91,5239.47,1909.8900000000003,5400,{"$f":"G83-E83","v":160.52999999999975},{"$f":"G83-B83","v":-5000}]
["Consulting services",20500,19441.990000000002,22017.95,46699,26581.94,55000,8301,{"$f":"G84-B84","v":34500}]
["Advertising and promotion",175000,165704.84,215021.84999999998,262658.2,253604.73,260500,-2158.2000000000116,85500]
["Donation (LEAP)",100000,100000,150000,150000,250000,200000,50000,100000]
["Materials and supplies",28600,24810.78,29774.09,39291.89,20481.95,34200,-5091.8899999999994,5600]
["Vehicles and equipment",0,0,208.01,12057.6,5176.87,10800,-1257.6000000000004,10800]
["School safety program",0,0,18987.34,11276.34,15882.03,20000,8723.66,20000]
["Other",11000,10748.55,6251.5599999999995,6601.4400000000005,5230,7800,1198.5599999999995,-3200]
["Sub-Total",{"$f":"SUM(B82:B90)","v":693800},571499,724740.87,{"$f":"SUM(E82:E90)","v":852430.92999999982},938266.14,936000,83569.070000000182,242200]
[]
["Human Resources, Health and Safety"]
["Labour and benefits",945000,761296.52,745569.46,911079.42999999982,925772.62999999989,961500,{"$f":"G94-E94","v":50420.570000000182},{"$f":"G94-B94","v":16500}]
["Employee expenses",58400,35748.78,30668.350000000006,33214.039999999994,47128.600000000006,29800,{"$f":"G95-E95","v":-3414.0399999999936},{"$f":"G95-B95","v":-28600}]
["Corporate employee expenses",126500,117398.77,181348.45,239703.4,232135.18,219500,-20203.399999999994,{"$f":"G96-B96","v":93000}]
["Training programs",106100,97183.569999999992,122063.9,52994.89,82174.350000000006,127000,74005.11,20900]
["Computer software and hardware",12800,8509.9,30887.23,93242.1,99686.33,138700,45457.899999999994,125900]
["Consulting and contractor services",116700,119908.65,133943.44,138658.91999999998,124767.19,155700,17041.080000000016,39000]
["Other",115700,70694.489999999991,76021.390000000014,67500.23,50151.08,81300,13799.770000000004,-34400]
["Sub-Total",{"$f":"SUM(B94:B100)","v":1481200},1210740.68,1320502.2199999997,{"$f":"SUM(E94:E100)","v":1536393.0099999998},1561815.36,1713500,177106.99000000022,232300]
["Facilities and Environmental Services"]
["Labour and benefits",131300,197248.41,374419.95999999996,387927.38,327022.71999999991,362300,{"$f":"G103-E103","v":-25627.380000000005},{"$f":"G103-B103","v":231000}]
["Employee expenses",5000,7157.5199999999995,15174.99,5837.7,1419.32,8700,{"$f":"G104-E104","v":2862.3},{"$f":"G104-B104","v":3700}]
["Repairs and maintenance",1011000,870475.1100000001,871934,724508.74,707381.70000000007,735500,10991.260000000009,-275500]
["Property taxes",650000,595765.31999999995,595492.68000000005,579163.80000000005,575773.29,605000,25836.199999999953,-45000]
["Insurance",67000,54098.95,70789.59,82661.149999999994,88382.71,102200,19538.850000000006,35200]
["Utilities",390000,388771.97,454725.58,444822.63,523808.44,465000,20177.369999999995,75000]
["Contractor services",402600,390629.57,387411.4,400176.72,397802.07000000007,400400,223.28000000002794,-2200]
["Janitorial services",192000,181299.75,186155.94,184103.38,192962.81,200000,15896.619999999995,8000]
["Property leasing",100000,100000,99999.96,178094.94,219313.25,219000,40905.06,119000]
["Landscaping and snow removal",145000,138592.59,163146.79999999999,166489.14000000001,212726.94,173500,7010.859999999986,28500]
["Vehicles and equipment",8000,13005.51,25295.809999999998,21447.29,10029.67,30000,8552.7099999999991,22000]
["Environmental services",60000,95369.89,98446.45,102915.79,63025,117000,14084.210000000006,57000]
["Other",14900,13006.43,15145.52,17932.439999999999,22674.2,14000,-3932.4399999999987,-900]
["Sub-Total",{"$f":"SUM(B103:B115)","v":3176800},3045421.0199999996,3358138.6799999997,{"$f":"SUM(E103:E115)","v":3296081.1},3342322.12,3432600,136518.89999999991,255800]
["Corporate Services"]
["Labour and benefits",2587800,2695718.2700000005,2901105.5200000009,2795201.7200000007,2937369.85,3053400,{"$f":"G118-E118","v":258198.27999999933},{"$f":"G118-B118","v":465600}]
["Employee expenses",54600,67931.16,62233.569999999978,70760.369999999966,64754.280000000013,67300,{"$f":"G119-E119","v":-3460.3699999999662},{"$f":"G119-B119","v":12700}]
["OEB cost assessment fees",417200,375847.97,378819.91,409194.96,455076.91000000003,710000,300805.03999999998,292800]
["Regulatory application costs",90500,82969.52,82970,82970,82969.56,65000,-17970,-25500]
["Insurance",370500,402580.02,405398.47,367525.38,438327.54,435300,67774.62,64800]
["Financial services and consulting",96400,148665.96,230754.27,175778.39,230991.3,182000,6221.609999999986,85600]
["Board of Director services",150000,147544.28,141354.07999999999,134637.28,133885.5,160000,25362.720000000001,10000]
["Computer software and hardware",58300,79461.67,86615.73,96874.559999999998,107799.03000000001,364000,267125.44,305700]
["Corporate membership dues",92000,97184.960000000006,120670,80000,105134.92,120000,40000,28000]
["Legal services",108600,107211.98,158968.44,181769.87,148033.97,120000,-61769.869999999995,11400]
["Bank charges and fees",85100,92494.39,95320.61,97832.28,100202.04000000001,104000,6167.7200000000012,18900]
["Contractor services",0,60899.360000000001,108516.51,14020.86,14802.49,40900,26879.14,40900]
["Business communications/equipment",37800,28882.690000000006,8859.1,10370.77,10648.51,9400,-970.77000000000044,-28400]
["Materials and supplies",18300,18573.820000000003,24632.099999999995,19559.570000000003,20371.389999999996,30000,10440.429999999997,11700]
["Special projects",25000,41275,23300,21000,0,25000,4000,0]
["Other",60700,69968,67645.540000000008,65114,65379.270000000004,74000,8886,13300]
["Cost recoveries",0,-90142.61,-77940.009999999995,-134454.82999999999,-79298.030000000028,-145000,-10545.170000000013,-145000]
["Sub-Total",{"$f":"SUM(B118:B134)","v":4252800},4427066.4400000004,4819223.8400000008,{"$f":"SUM(E118:E134)","v":4488155.1800000006},4836448.5299999993,5415300,927144.81999999937,1162500]
["Locate Services"]
["Labour and benefits",286500,287574.59000000003,230137.17,45804.25,45965.96,53400,{"$f":"G137-E137","v":7595.75},{"$f":"G137-B137","v":-233100}]
["Employee expenses",4100,2144.8200000000002,5029.7900000000009,332.58,-6.3400000000000016,0,{"$f":"G138-E138","v":-332.58},{"$f":"G138-B138","v":-4100}]
["Contractor services",460000,484768.42,703225.49,831790.28,905162.23999999999,853000,21209.719999999972,393000]
["Vehicles and equipment",24700,34132.36,19541.97,9918.2000000000007,3702.71,6000,-3918.2000000000007,-18700]
["Business communications/equipment",10300,8748.1299999999992,5291.0999999999995,2834.19,2348.7199999999998,3800,965.81,-6500]
["Materials and supplies",10300,5716.4600000000009,4893.34,633.13,11.14,1500,866.87,-8800]
["Other",2000,1600,1620.7,2100,500,0,-2100,-2000]
["Sub-Total",{"$f":"SUM(B137:B143)","v":797900},824684.78,969739.55999999982,{"$f":"SUM(E137:E143)","v":893412.62999999989},957684.42999999993,917700,24287.370000000112,119800]
["Capital Materials Supply Management"]
["Labour and benefits",669000,561249.40999999992,657137.3600000001,695471.78,633679.02,711100,{"$f":"G146-E146","v":15628.219999999972},{"$f":"G146-B146","v":42100}]
["Employee expenses",10100,5762.9100000000008,7599.36,4672.2800000000007,5323.63,7200,{"$f":"G147-E147","v":2527.7199999999993},{"$f":"G147-B147","v":-2900}]
["Contractor services",8000,1771.9300000000003,3892.4999999999982,4810.6400000000003,5028.9399999999996,5000,189.35999999999967,-3000]
["Materials and supplies",25800,27926.33,27341.68,30089.259999999995,31695.31,37700,7610.7400000000052,11900]
["Vehicles and major equipment",37800,26085.72,27280.74,38534.050000000003,27454.45,17000,-21534.050000000003,-20800]
["Inventory obsolescence",48000,48000,48999.96,70400,91200,50000,-20400,2000]
["Other",41600,30893,30831.72,17242.7,1190.7500000000002,16800,-442.70000000000073,-24800]
["Cost allocations",-371300,-356386.65,-375055.08,-371544.12,-369261.76,-395100,-23555.880000000005,-23800]
["Sub-Total",{"$f":"SUM(B146:B153)","v":469000},345302.64999999991,428028.24000000005,{"$f":"SUM(E146:E153)","v":489676.59000000008},426310.33999999997,449700,-39976.590000000084,-19300]
["Miscellaneous",null,null,null,null,null,null,{"$f":"G155-E155","v":0},{"$f":"G155-B155","v":0}]
["Total",{"$f":"SUMPRODUCT(--($A15:$A155=\"Sub-Total\"), B$15:B$155)+B155","v":32978000},{"$f":"SUMPRODUCT(--($A15:$A155=\"Sub-Total\"), C$15:C$155)+C155+1","v":31351306.189999998},{"$f":"SUMPRODUCT(--($A15:$A155=\"Sub-Total\"), D$15:D$155)+D155","v":33621467.479999997},{"$f":"SUMPRODUCT(--($A15:$A155=\"Sub-Total\"), E$15:E$155)+E155-1","v":35098650.710000008},{"$f":"SUMPRODUCT(--($A15:$A155=\"Sub-Total\"), F$15:F$155)+F155","v":36802989.63000001},{"$f":"SUMPRODUCT(--($A15:$A155=\"Sub-Total\"), G$15:G$155)+G155","v":37880700},{"$f":"G156-E156","v":2782049.2899999917},{"$f":"G156-B156","v":4902700}]
[]
["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":32,"n_cols":7,"rows_kept":32,"cut":false,"hidden":false,"merged":[[31,0,31,6],[24,0,24,6],[8,0,8,6],[9,0,9,6],[12,0,12,6],[16,0,16,6],[20,0,20,6]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,"Schedule:",53]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:","2017-01-31"]
[]
["Appendix 2-K"]
["Employee Costs"]
[]
[null,{"$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"},{"$f":"TestYear & \" Test Year\"","v":"2017 Test Year"}]
["Number of Employees (FTEs including Part-Time)1"]
["Management (including executive)",50,46.275862068965516,46.838936781609192,51.99449233716475,57.229626436781608,53]
["Non-Management (union and non-union)",255.8,241.34243295019158,242.91475095785441,238.26101532567048,236.86911877394635,258.71352490421458]
["Total",{"$f":"SUM(B14:B15)","v":305.8},287.61829501915707,289.7536877394636,290.25550766283521,294.09874521072794,311.71352490421458]
["Total Salary and Wages including ovetime and incentive pay"]
["Management (including executive)",5980826,5568167.2599999998,5983332.5499999793,6374225.300000051,7130457.9100000001,6608186.0977755859]
["Non-Management (union and non-union)",18844574,18148050.77,19136549.519999791,19297744.709999952,19528651.060000002,21932713.726224415]
["Total",{"$f":"SUM(B18:B19)","v":24825400},23716218.030000001,25119882.069999769,25671970.010000005,26659108.970000003,28540899.824000001]
["Total Benefits (Current + Accrued) 2"]
["Management (including executive)",1494837.0301367124,1410582.4026889782,1470994.2498527258,1663302.1363101774,1892918.5769060305,{"$f":"1686929.0549298-63129","v":1623800.0549298001}]
["Non-Management (union and non-union)",5736662.969863289,5579114.8673110213,5721666.2701472742,5963724.6636898229,6088368.0630939687,{"$f":"6570170.9450702-245871","v":6324299.9450701997}]
["Total",{"$f":"SUM(B22:B23)","v":7231500.0000000019},{"$f":"SUM(C22:C23)","v":6989697.2699999996},7192660.5199999996,7627026.8000000007,7981286.6399999987,7948100]
["Total Compensation (Salary, Wages, & Benefits)"]
["Management (including executive)",{"$f":"B18+B22","v":7475663.0301367119},6978749.662688978,7454326.7998527046,8037527.436310228,9023376.4869060311,8231986.1527053863]
["Non-Management (union and non-union)",24581236.969863288,23727165.637311019,24858215.790147066,25261469.373689774,25617019.12309397,28257013.671294615]
["Total",32056900,30705915.300000001,32312542.589999769,33298996.810000006,34640395.609999999,36488999.824000001]
[]
["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:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2016-08-26"]
[]
[null,"Appendix 2-KA"]
[null,"OPEBs (Other Post-Employment Benefits) Costs"]
[]
[null,"A","Please indicate if OPEBs were recovered on a cash or accrual accounting basis for each year since the distributor started to recover OPEBs in distribution rates from customers:",null,null,null,null,null,null,null,"Other"]
[]
[null,null,"Notes: "]
[null,null,"(Please add any information to explain the accounting basis used for OPEBs cost recovery in rate setting. If basis is other than Cash or Accrual, an explanation is required.)"]
[]
[null,null,"OPEBs have been recovered on both a cash and accrual basis.  Recoveries for 2000 to 2005 were on a cash only basis and later revised to an accrual basis commencing in 2006.\nPer Settlement, the difference between the cash amount and the accrual amount will be moved to a deferral account.  Therefore the new \"Net excess amount included in rates relative to amounts actually paid\" is nil. "]
[]
[]
[]
[]
[]
[]
[null,"B","Please complete the following table:"]
[]
[null,null,"OPEBS",{"$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",5120655.67,697998.7,794292.84,784930.37,802275.39,777974.19,{"$f":"782250.01-309000*(0.7)","v":565950.01},{"$f":"SUM(D28:J28)","v":9544077.1699999999}]
[null,null,"     Capital",1713263.52,240427.26,277307.15999999997,303279.43,301713.45,347542.43,{"$f":"349649.99-309000*0.3","v":256949.99},{"$f":"SUM(D29:J29)","v":3440483.24}]
[null,null,"     Total",{"$f":"SUM(D28:D29)","v":6833919.1899999995},{"$f":"SUM(E28:E29)","v":938425.96},1071600,1088209.8,1103988.8400000001,1125516.6199999999,822900,12984560.41]
[null,null,"Paid benefit amounts",5247483.49,524424.35,518832.25,601486.05000000005,710906.61,760700,822900,{"$f":"SUM(D31:J31)","v":9186732.75}]
[null,null,"Net excess amount included in rates relative to amounts actually paid.",{"$f":"D30-D31","v":1586435.6999999993},{"$f":"E30-E31","v":414001.61},552767.75,486723.75,393082.2300000001,364816.61999999988,0,{"$f":"SUM(D32:J32)","v":3797827.6599999992}]
[]
[null,"C","Please describe what the distributor has done with the recoveries in excess of cash payments:"]
[]
[null,null,"Invested in capital assets"]

{"sheet":"App.2-L_OM&A_per_Cust_FTE","index":36,"n_rows":38,"n_cols":9,"rows_kept":38,"cut":false,"hidden":false,"merged":[[13,1,13,2],[14,1,14,2],[15,1,15,2],[8,1,8,8],[9,1,9,8],[22,1,22,2],[25,1,25,2],[26,1,26,2],[16,1,16,2],[17,1,17,2],[18,1,18,2],[19,1,19,2],[20,1,20,2],[21,1,21,2],[37,2,37,8],[34,2,34,8],[35,2,35,8],[36,2,36,8],[32,2,33,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:","2016-08-26"]
[]
[null,"Appendix 2-L"]
[null,"Recoverable OM&A Cost per Customer and per FTE 1"]
[]
[]
[null,null,null,{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"- Board Approved\"","v":"Last Rebasing Year - 2013- Board Approved"},{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"-  Actual\"","v":"Last Rebasing Year - 2013-  Actual"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2014 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2016 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2017 Test Year"}]
[null,"Reporting Basis",null,"MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
[null,"OM&A Costs"]
[null,"     O&M",null,16603741.52,15635350.539999999,15865320.542450469,17070297.07,{"$f":"+'App.2-JA_OM&A_Summary_Analys'!F15+'App.2-JA_OM&A_Summary_Analys'!F16","v":17562603.73},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!G15+'App.2-JA_OM&A_Summary_Analys'!G16","v":17551447}]
[null,"     Admin Expenses",null,16374258.449999999,15715955.49,17756146.077549532,18028353.48,{"$f":"+'App.2-JA_OM&A_Summary_Analys'!F20+'App.2-JA_OM&A_Summary_Analys'!F21+'App.2-JA_OM&A_Summary_Analys'!F22","v":19240386.280000001},{"$f":"+'App.2-JA_OM&A_Summary_Analys'!G20+'App.2-JA_OM&A_Summary_Analys'!G21+'App.2-JA_OM&A_Summary_Analys'!G22","v":20329253.199999999}]
[null,"Total Recoverable OM&A from Appendix 2-JB 5",null,{"$f":"SUM(D16:D17)","v":32977999.969999999},{"$f":"SUM(E16:E17)","v":31351306.030000001},33621466.620000005,35098650.549999997,36802990.010000005,37880700.200000003]
[null,"Number of Customers (Average)2,4 ",null,151836,150330,151731,153246,154790,156255]
[null,"Number of FTEs 3,4",null,305.8,287.60000000000002,289.8,290.3,294.098745210728,311.7]
[null,"Customers/FTEs",null,{"$f":"IF(D20=0,\"\",D19/D20)","v":496.5206017004578},{"$f":"IF(E20=0,\"\",E19/E20)","v":522.7051460361613},523.57142857142856,527.8883913193248,526.31982461907364,501.29932627526472]
[null,"OM&A cost per customer"]
[null,"     O&M per customer",null,{"$f":"IF(D19=0,\"\",D16/D19)","v":109.35312784846808},{"$f":"IF(E19=0,\"\",E16/E19)","v":104.00685518525908},104.56215633226215,111.39146907586495,113.46084197945603,112.32566637867588]
[null,"     Admin per customer",null,{"$f":"IF(D19=0,\"\",D17/D19)","v":107.84174010116178},{"$f":"IF(E19=0,\"\",E17/E19)","v":104.54304190780283},117.02385193236407,117.64322383618496,124.29993074488017,{"$f":"IF(I19=0,\"\",I17/I19)","v":130.10305718217018}]
[null,"     Total OM&A per customer",null,{"$f":"IF(D19=0,\"\",D18/D19)","v":217.19486794962987},{"$f":"IF(E19=0,\"\",E18/E19)","v":208.54989709306193},221.58600826462626,229.03469291204988,237.76077272433622,242.42872356084607]
[null,"OM&A cost per FTE"]
[null,"     O&M per FTE",null,{"$f":"IF(D20=0,\"\",D16/D20)","v":54296.08083714846},{"$f":"IF(E20=0,\"\",E16/E20)","v":54364.91842837273},54745.757565391541,58802.263417154667,59716.690451759736,56308.78087905037]
[null,"     Admin per FTE",null,{"$f":"IF(D20=0,\"\",D17/D20)","v":53545.645683453236},{"$f":"IF(E20=0,\"\",E17/E20)","v":54645.185987482611},61270.345333159181,62102.49218050293,65421.517749808336,65220.574911774143]
[null,"     Total OM&A per FTE",null,{"$f":"IF(D20=0,\"\",D18/D20)","v":107841.72652060169},{"$f":"IF(E20=0,\"\",E18/E20)","v":109010.10441585536},116016.10289855074,{"$f":"IF(G20=0,\"\",G18/G20)-1","v":120903.75559765758},125138.20820156809,{"$f":"IF(I20=0,\"\",I18/I20)","v":121529.35579082453}]
[]
[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:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-L"]
["Recoverable OM&A Cost per Customer and per FTE 1"]
[]
[null,null,null,null,null,null,null,"5-year Distribution System Plan Period"]
[null,null,{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"- Board Approved\"","v":"Last Rebasing Year - 2013- Board Approved"},{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"-  Actual\"","v":"Last Rebasing Year - 2013-  Actual"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2014 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2016 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2017 Test Year"},{"$f":"TestYear+1 & \" Year\"","v":"2018 Year"},{"$f":"TestYear+2 & \" Year\"","v":"2019 Year"},{"$f":"TestYear+3 & \" Year\"","v":"2020 Year"},{"$f":"TestYear+4 & \" Year\"","v":"2021 Year"}]
["Reporting Basis"]
["OM&A Costs"]
["     O&M"]
["     Admin Expenses"]
["Total Recoverable OM&A from Appendix 2-JB 5",null,{"$f":"SUM(C16:C17)","v":0},{"$f":"SUM(D16:D17)","v":0},0,0,0,0,0,0,0,0]
["Number of Customers 2,4"]
["Number of FTEs 3,4"]
["Customers/FTEs",null,{"$f":"IF(C20=0,\"\",C19/C20)","v":""},{"$f":"IF(D20=0,\"\",D19/D20)","v":""},"","","","","","","",""]
["OM&A cost per customer"]
["     O&M per customer",null,{"$f":"IF(C19=0,\"\",C16/C19)","v":""},{"$f":"IF(D19=0,\"\",D16/D19)","v":""},"","","","","","","",""]
["     Admin per customer",null,{"$f":"IF(C19=0,\"\",C17/C19)","v":""},{"$f":"IF(D19=0,\"\",D17/D19)","v":""},"","","","","","","",""]
["     Total OM&A per customer",null,{"$f":"IF(C19=0,\"\",C18/C19)","v":""},{"$f":"IF(D19=0,\"\",D18/D19)","v":""},"","","","","","","",""]
["OM&A cost per FTE"]
["     O&M per FTE",null,{"$f":"IF(C20=0,\"\",C16/C20)","v":""},{"$f":"IF(D20=0,\"\",D16/D20)","v":""},"","","","","","","",""]
["     Admin per FTE",null,{"$f":"IF(C20=0,\"\",C17/C20)","v":""},{"$f":"IF(D20=0,\"\",D17/D20)","v":""},"","","","","","","",""]
["     Total OM&A per FTE",null,{"$f":"IF(C20=0,\"\",C18/C20)","v":""},{"$f":"IF(D20=0,\"\",D18/D20)","v":""},"","","","","","","",""]
[]
["Notes:"]
[]
[1,"If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
[2,"The method of calculating the number of customers must be identified. Should be linked back to Appendix 2-IA"]
[3,"The method of calculating the number of FTEs must be identified.  See also Appendix 2-K"]
[4,"The number of customers and the number of FTEs should correspond to mid-year or average of January 1 and December 31 figures."]
[5,"For the test year and in the subsequent four years of the DSP period, the applicant should take into account the system O&M (line X of Appendix 2-AB) in developing its forecasted OM&A. Admin expenses beyond the test year also need to be forecasted (separately)."]

{"sheet":"App.2-M_Regulatory_Costs","index":38,"n_rows":47,"n_cols":11,"rows_kept":47,"cut":false,"hidden":false,"merged":[[12,0,12,1],[13,0,13,1],[8,0,8,10],[9,0,9,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,"Schedule:",55]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2016-08-26"]
[]
["Appendix 2-M"]
["Regulatory Cost Schedule"]
[null,null,null,null,"on-going"]
[null,null,null,null,"one-time"]
["Regulatory Cost Category",null,"USoA Account","USoA Account Balance","Ongoing or One-time Cost? 2",{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Board Approved)\"","v":"Last Rebasing Year (2013 Board Approved)"},{"$f":"\"Most Current Actuals               Year \" & TestYear - 2","v":"Most Current Actuals               Year 2015"},{"$f":"TestYear -1 & \" Bridge Year\"","v":"2016 Bridge Year"},"Annual % Change",{"$f":"TestYear & \" Test Year\"","v":"2017 Test Year"},"Annual % Change"]
["(A)",null,"(B)","(C )","(D)","(E)","(F)","(G)","(H) = [(G)-(F)]/(F)","(I)","(J) = [(I)-(G)]/(G)"]
[1,"OEB Annual Assessment",5655,null,"On-Going",396131,374509.99999999994,384750,{"$f":"IF(G15=0,\"\",(H15-G15)/G15)","v":2.734239406157395E-2},689500,{"$f":"IF(H15=0,\"\",(J15-H15)/H15)","v":0.79207277452891489}]
[2,"OEB Section 30 Costs (Applicant-originated)",5655,null,"On-Going",21069,33884.960000000006,19450,{"$f":"IF(G16=0,\"\",(H16-G16)/G16)","v":-0.4259990272970664},19700,{"$f":"IF(H16=0,\"\",(J16-H16)/H16)","v":1.2853470437017995E-2}]
[3,"OEB Section 30 Costs (OEB-initiated)",null,null,null,null,null,null,"",null,""]
[4,"Expert Witness costs for regulatory matters",null,null,null,null,null,null,"",null,""]
[5,"Legal costs for regulatory matters",5655,null,"One-Time",67500,0,100000,"",37200,-0.628]
[6,"Consultants' costs for regulatory matters",5655,null,"One-Time",null,89608.38,148211.26,0.65398883452641376,null,-1]
[6,"Consultants' costs for regulatory matters",5655,null,"On-Going",null,null,null,"",25000,""]
[7,"Operating expenses associated with staff resources allocated to regulatory matters",null,null,null,null,null,null,"",null,""]
[8,"Operating expenses associated with other resources allocated to regulatory matters 1",null,null,null,null,null,null,"",null,""]
[9,"Other regulatory agency fees or assessments",5655,null,"On-Going",null,800,800,0,800,0]
[10,"Any other costs for regulatory matters (please define)",null,null,null,null,null,null,"",null,""]
[11,"Intervenor costs",5655,null,"One-Time",100000,0,0,"",115000,""]
[12,"Sub-total - Ongoing Costs 3",null,{"$f":"SUMIF($E15:$E26,$E11,D15:D26)","v":0},null,{"$f":"SUMIF($E15:$E26,$E11,F15:F26)","v":417200},{"$f":"SUMIF($E15:$E26,$E11,G15:G26)","v":409194.95999999996},{"$f":"SUMIF($E15:$E26,$E11,H15:H26)","v":405000},-1.0251739170980901E-2,{"$f":"SUMIF($E15:$E26,$E11,J15:J26)","v":735000},0.81481481481481477]
[13,"Sub-total - One-time Costs 4",null,{"$f":"SUMIF($E15:$E26,$E12,D15:D26)","v":0},null,{"$f":"SUMIF($E15:$E26,$E12,F15:F26)","v":167500},{"$f":"SUMIF($E15:$E26,$E12,G15:G26)","v":89608.38},{"$f":"SUMIF($E15:$E26,$E12,H15:H26)","v":248211.26},1.7699558902861541,{"$f":"SUMIF($E15:$E26,$E12,J15:J26)","v":152200},-0.38681266917544355]
[14,"Total",null,{"$f":"D27+D28","v":0},null,{"$f":"F27+F28","v":584700},{"$f":"G27+G28","v":498803.33999999997},{"$f":"H27+H28","v":653211.26},0.30955670826101533,{"$f":"J27+J28","v":887200},0.35821296160755095]
[]
[]
["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"]
[5,"Legal costs",0,{"$f":"+H19","v":100000},{"$f":"+J19","v":37200}]
[6,"Consultants' costs",{"$f":"+G20+12250","v":101858.38},{"$f":"+H20","v":148211.26},{"$f":"+J20","v":0}]
[7,"Incremental operating expenses associated with staff resources allocated to this application."]
[8,"Incremental operating expenses associated with other resources allocated to this application. 1"]
[11,"Intervenor costs",0,{"$f":"+H26","v":0},{"$f":"+J26","v":115000}]
[]
["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":181,"n_cols":7,"rows_kept":181,"cut":false,"hidden":false,"merged":[[176,0,176,5],[178,0,178,1],[178,2,180,2],[178,3,180,3],[178,4,179,4],[178,5,179,5],[179,0,180,0],[179,1,180,1],[157,0,157,5],[158,0,158,5],[162,0,162,5],[164,0,164,1],[164,2,166,2],[164,3,166,3],[164,4,165,4],[164,5,165,5],[165,0,166,0],[165,1,166,1],[142,0,142,5],[144,0,144,1],[144,2,146,2],[144,3,146,3],[144,4,145,4],[144,5,145,5],[145,0,146,0],[145,1,146,1],[123,0,123,5],[124,0,124,5],[128,0,128,5],[130,0,130,1],[130,2,132,2],[130,3,132,3],[130,4,131,4],[130,5,131,5],[131,0,132,0],[131,1,132,1],[108,0,108,5],[110,0,110,1],[110,2,112,2],[110,3,112,3],[110,4,111,4],[110,5,111,5],[111,0,112,0],[111,1,112,1],[89,0,89,5],[90,0,90,5],[94,0,94,5],[96,0,96,1],[96,2,98,2],[96,3,98,3],[96,4,97,4],[96,5,97,5],[97,0,98,0],[97,1,98,1],[73,0,73,5],[75,0,75,1],[75,2,77,2],[75,3,77,3],[75,4,76,4],[75,5,76,5],[76,0,77,0],[76,1,77,1],[54,0,54,5],[55,0,55,5],[59,0,59,5],[61,0,61,1],[61,2,63,2],[61,3,63,3],[61,4,62,4],[61,5,62,5],[62,0,63,0],[62,1,63,1],[15,6,16,6],[29,0,29,1],[29,2,31,2],[29,3,31,3],[29,5,30,5],[29,4,30,4],[30,0,31,0],[30,1,31,1],[27,0,27,5],[46,0,46,5],[49,0,49,5],[52,0,52,5],[13,0,13,5],[8,0,8,5],[9,0,9,5],[42,1,43,5],[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]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,"Schedule:",56]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:","2016-08-26"]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation 1"]
[]
[null,"Year:",2013]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["London Hydro","City of London","Water billing services","Fully allocated cost",3864999.96,1053000]
["London Hydro","City of London","Rental of office space","Market Value",29100,19724.082711215615]
["London Hydro","City of London","Control Centre - water support","Fully allocated cost",9999.9599999999991,0]
["City of London","London Hydro","Rent","Market Value",-100000,0]
[]
[]
[]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["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:",2014]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["London Hydro","City of London","Water billing services","Fully allocated cost",3864999.96,1076000]
["London Hydro","City of London","Rental of office space","Market Value",28700,20466.870319968308]
["London Hydro","City of London","Control Centre - water support","Fully allocated cost",9999.9599999999991,0]
["City of London","London Hydro","Rent","Market Value",-100000,0]
[]
[]
[]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation 1"]
[]
[null,"Year:",2015]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["London Hydro","City of London","Water billing services","Fully allocated cost",3864999.96,1100000]
["London Hydro","City of London","Water meter replacements","Fully allocated cost",91434.48,91300]
["London Hydro","City of London","Rental of office space","Market Value",28790,19952.483713463986]
["London Hydro","City of London","Control Centre - water support","Fully allocated cost",9999.9599999999991,0]
["City of London","London Hydro","Rent","Market Value",-100000,0]
[]
[]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation 1"]
[]
[null,"Year:",2016]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["London Hydro","City of London","Water billing services","Fully allocated cost",3888700,1124000]
["London Hydro","City of London","Water meter replacements","Fully allocated cost",91300,91300]
["London Hydro","City of London","Rental of office space","Market Value",33000,22316.35714616465]
["London Hydro","City of London","Control Centre - water support","Fully allocated cost",10000,0]
["City of London","London Hydro","Rent","Market Value",-100000,0]
[]
[]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation 1"]
[]
[null,"Year:",2017]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
["London Hydro","City of London","Water billing services","Fully allocated cost",3888700,1149000]
["London Hydro","City of London","Water meter replacements","Fully allocated cost",91300,91300]
["London Hydro","City of London","Rental of office space","Market Value",33000,22618.883861640334]
["London Hydro","City of London","Control Centre - water support","Fully allocated cost",10000,0]
["City of London","London Hydro","Rent","Market Value",-100000,0]
[]
[]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]

{"sheet":"App.2-OA Capital Structure","index":40,"n_rows":68,"n_cols":15,"rows_kept":68,"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],[42,2,42,14],[43,2,43,14],[45,0,45,14],[47,7,47,9],[49,0,50,0],[50,4,50,8],[71,2,71,14],[72,2,72,14],[73,2,73,14],[66,0,66,14],[67,2,67,14],[68,2,68,14],[69,2,69,14],[70,2,70,14]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,5]
[null,null,null,null,null,null,null,null,null,null,"Tab:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,"2016-08-26"]
[]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[]
["This table must be completed for the last Board-approved year and the test year."]
[]
[null,null,null,null,null,null,"Year:",2013]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$31*E22","v":150367466.48000002},null,4.58E-2,null,null,null,{"$f":"K22*I22","v":6886829.964784001}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":10740533.32},null,2.07E-2,null,null,null,{"$f":"K23*I23","v":222329.039724}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":161107999.80000001},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":4.4126666666666668E-2},null,null,null,{"$f":"SUM(O22:O23)","v":7109159.0045080008}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$31*E27","v":107405333.2},null,8.9800000000000005E-2,null,null,null,{"$f":"K27*I27","v":9644998.921360001}]
[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":107405333.2},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":8.9799999999999991E-2},null,null,null,{"$f":"SUM(O27:O28)","v":9644998.921360001}]
[]
[7,null,"Total",null,1,null,null,null,268513333,null,{"$f":"(K24*E24)+(K29*E29)","v":6.2396000000000007E-2},null,null,null,{"$f":"O24+O29","v":16754157.925868001}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[]
["This table must be completed for the last Board-approved year and the test year."]
[]
[null,null,null,null,null,null,"Year:",2017]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$64*E55","v":167758519.60000002},null,2.6700000000000002E-2,null,null,null,{"$f":"K55*I55","v":4479152.4733200008}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$64*E56","v":11982751.4},null,1.7600000000000001E-2,null,null,null,{"$f":"K56*I56","v":210896.42464000001}]
[3,null,"Total Debt",null,{"$f":"SUM(E55:E56)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I55:I56)","v":179741271.00000003},null,{"$f":"IF(E57=0,0,SUMPRODUCT(E55:E56,K55:K56)/E57)","v":2.6093333333333336E-2},null,null,null,{"$f":"SUM(O55:O56)","v":4690048.8979600007}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$64*E60","v":119827514},null,8.7800000000000003E-2,null,null,null,{"$f":"K60*I60","v":10520855.7292}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E61","v":0},null,null,null,null,null,{"$f":"K61*I61","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E60:E61)","v":0.4},null,null,null,{"$f":"SUM(I60:I61)","v":119827514},null,{"$f":"IF(E62=0,0,SUMPRODUCT(E60:E61,K60:K61)/E62)","v":8.7800000000000003E-2},null,null,null,{"$f":"SUM(O60:O61)","v":10520855.7292}]
[]
[7,null,"Total",null,1,null,null,null,299568785,null,{"$f":"(K57*E57)+(K62*E62)","v":5.0776000000000009E-2},null,null,null,{"$f":"O57+O62","v":15210904.627160002}]
[]
[]
["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":145,"n_cols":13,"rows_kept":145,"cut":false,"hidden":false,"merged":[[35,1,35,12],[9,0,9,12],[10,0,10,12],[10,13,10,16],[12,0,12,12],[34,1,34,12],[33,1,33,12],[37,0,37,12],[38,0,38,12],[40,0,40,12],[60,1,60,12],[61,1,61,12],[62,1,62,12],[64,0,64,12],[65,0,65,12],[67,0,67,12],[87,1,87,12],[88,1,88,12],[89,1,89,12],[91,0,91,12],[92,0,92,12],[94,0,94,12],[121,0,121,12],[142,1,142,12],[143,1,143,12],[144,1,144,12],[114,1,114,12],[115,1,115,12],[116,1,116,12],[118,0,118,12],[119,0,119,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,5,"Exhibit:",5]
[null,null,null,null,null,null,null,null,null,null,1,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,1,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"2016-08-26","Date:","2016-08-26"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year",2013]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Days O/S","Average Balance","Interest ($) 1","Additional Comments, if any"]
[1,"Promissary Note","City of London","Affiliated","Fixed Rate","2009-09-30",6,70000000,0.06,365,{"$f":"H17/365*J17","v":70000000},{"$f":"K17*I17*J17/365","v":4200000}]
[2,"Unsecured, non-revolving term instalment loan bearing interest at the\n7.75 year Bankers' Acceptance rate of 2.43% plus a stamping\nfee of 0.9%, payable in monthly instalments of $192\nprincipal plus interest due August 2019","Royal Bank","Third-Party","Fixed Rate","2010-10-01",9,13042000,{"$f":"0.0243+0.009","v":3.3299999999999996E-2},365,{"$f":"H18/365*J18","v":13042000},{"$f":"K18*I18*J18/365","v":434298.6}]
[3]
[4,null,null,null,null,null,null,null,null,null,null,{"$f":"H20*I20","v":0}]
[5,null,null,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H29)","v":83042000},{"$f":"L30/K30","v":5.5806683365044192E-2},null,{"$f":"SUM(K17:K29)","v":83042000},{"$f":"SUM(L17:L28)","v":4634298.5999999996}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, separately calculate the pro-rated interest in the year and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009, or with any subsequent update issued by the Board."]
[3,"Add more lines above row 12 if necessary."]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year",2014]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Days O/S","Average Balance","Interest ($) 1","Additional Comments, if any"]
[1,"Promissary Note","City of London","Affiliated","Fixed Rate","2009-09-30",6,70000000,0.06,331,{"$f":"H45/365*J45","v":63479452.05479452},{"$f":"K45*I45*J45/365","v":3453977.8570088199}]
[2,"Unsecured, non-revolving term instalment loan bearing interest at the 7.58 year Bankers' Acceptance rate of 2.46% plus a stamping fee of 0.19%, interest only payments due June 2022","Royal Bank","Third-Party","Fixed Rate","2014-11-29",8,85000000,{"$f":"0.0246+0.0019","v":2.6499999999999999E-2},34,{"$f":"H46/365*J46","v":7917808.2191780815},{"$f":"K46*I46*J46/365","v":19545.055357477948}]
[3,"Unsecured, non-revolving term instalment loan bearing interest at the\n7.75 year Bankers' Acceptance rate of 2.43% plus a stamping\nfee of 0.9%, payable in monthly instalments of $192\nprincipal plus interest due August 2019","Royal Bank","Third-Party","Fixed Rate","2010-10-01",9,10738000,{"$f":"0.0243+0.009","v":3.3299999999999996E-2},365,10738000,{"$f":"K47*I47*J47/365","v":357575.39999999997}]
[4,null,null,null,null,null,null,null,null,null,null,{"$f":"H48*I48","v":0}]
[5,null,null,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H45:H56)","v":165738000},{"$f":"L57/K57","v":4.6643771500658578E-2},null,{"$f":"SUM(K45:K56)","v":82135260.273972601},{"$f":"SUM(L45:L56)","v":3831098.3123662979}]
[]
["Notes"]
[]
[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."]
[]
["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",2015]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Days O/S","Average Balance","Interest ($) 1","Additional Comments, if any"]
[1,"Unsecured, non-revolving term instalment loan bearing interest at the 7.58 year Bankers' Acceptance rate of 2.46% plus a stamping fee of 0.19%, interest only payments due June 2022","Royal Bank","Third-Party","Fixed Rate","2014-11-29",8,85000000,{"$f":"0.0246+0.0019","v":2.6499999999999999E-2},365,{"$f":"H72/365*J72","v":85000000},{"$f":"K72*I72*J72/365","v":2252500}]
[2,"Unsecured, non-revolving term instalment loan bearing interest at the\n7.75 year Bankers' Acceptance rate of 2.43% plus a stamping\nfee of 0.9%, payable in monthly instalments of $192\nprincipal plus interest due August 2019","Royal Bank","Third-Party","Fixed Rate","2010-10-01",9,8434000,{"$f":"0.0243+0.009","v":3.3299999999999996E-2},365,8434000,{"$f":"K73*I73*J73/365","v":280852.19999999995}]
[3,null,null,null,null,null,null,null,null,null,null,{"$f":"H74*I74","v":0}]
[5,null,null,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H72:H82)","v":93434000},{"$f":"L84/K84","v":2.7113815099428475E-2},null,{"$f":"SUM(K72:K82)","v":93434000},{"$f":"SUM(L72:L82)","v":2533352.2000000002}]
[]
["Notes"]
[]
[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."]
[]
["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",2016]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Days O/S","Average Balance","Interest ($) 1","Additional Comments, if any"]
[1,"Unsecured, non-revolving term instalment loan bearing interest at the 7.58 year Bankers' Acceptance rate of 2.46% plus a stamping fee of 0.19%, interest only payments due June 2022","Royal Bank","Third-Party","Fixed Rate","2014-11-29",8,85000000,{"$f":"0.0246+0.0019","v":2.6499999999999999E-2},365,{"$f":"H99/365*J99","v":85000000},{"$f":"K99*I99*J99/365","v":2252500}]
[2,"Unsecured, non-revolving term instalment loan bearing interest at the\n7.75 year Bankers' Acceptance rate of 2.43% plus a stamping\nfee of 0.9%, payable in monthly instalments of $192\nprincipal plus interest due August 2019","Royal Bank","Third-Party","Fixed Rate","2010-10-01",9,6130000,{"$f":"0.0243+0.009","v":3.3299999999999996E-2},365,6130000,{"$f":"K100*I100*J100/365","v":204128.99999999997}]
[3,null,null,null,null,null,null,null,null,null,null,{"$f":"H101*I101","v":0}]
[5,null,null,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H99:H109)","v":91130000},{"$f":"L111/K111","v":2.6957412487655E-2},null,{"$f":"SUM(K99:K109)","v":91130000},{"$f":"SUM(L99:L109)","v":2456629}]
[]
["Notes"]
[]
[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."]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year",2017]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Days O/S","Average Balance","Interest ($) 1","Additional Comments, if any"]
[1,"Unsecured, non-revolving term instalment loan bearing interest at the 7.58 year Bankers' Acceptance rate of 2.46% plus a stamping fee of 0.19%, interest only payments due June 2022","Royal Bank","Third-Party","Fixed Rate","2014-11-29",8,85000000,{"$f":"0.0246+0.0019","v":2.6499999999999999E-2},365,{"$f":"H126/365*J126","v":85000000},{"$f":"K126*I126*J126/365","v":2252500}]
[2,"Unsecured, non-revolving term instalment loan bearing interest at the\n7.75 year Bankers' Acceptance rate of 2.43% plus a stamping\nfee of 0.9%, payable in monthly instalments of $192\nprincipal plus interest due August 2019","Royal Bank","Third-Party","Fixed Rate","2010-10-01",9,3826000,{"$f":"0.0243+0.009","v":3.3299999999999996E-2},365,3826000.0000000005,{"$f":"K127*I127*J127/365","v":127405.8}]
[]
[4,null,null,null,null,null,null,null,null,null,null,{"$f":"H129*I129","v":0}]
[5,null,null,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H126:H137)","v":88826000},{"$f":"L139/K139-0.0001","v":2.6692896224078534E-2},null,{"$f":"SUM(K126:K137)","v":88826000},{"$f":"SUM(L126:L137)","v":2379905.7999999998}]
[]
["Notes"]
[]
[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:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-Q"]
["Cost of Serving Embedded Distributor(s) "]
[]
["To be completed by Host Distributors ONLY"]
["(Not required if Host Distributor has an Embedded Distributor rate class, i.e. a separate row on Sheet 11 of the RRWF.)"]
[]
[]
["Proposed Rate Class for Billing Embedded Distributor(s)"]
[]
["Host's Distribution Facilities used by Embedded Distributor(s)"]
[]
["(1)","(2)","(3)","(4)","(5)","(6) = '(3) + (4)"]
["Asset Class","Total OM&A costs asociated with asset class ","Original cost of asset class ","Accumulated amortization of asset class","Annual amortization of asset class","Net Book Value of asset class"]
["Totals for Host Distributor:","($)","($)","($)","($)"]
["Distribution Stations",null,null,null,null,{"$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":15,"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:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,"Tab:",9]
[null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2016-08-26"]
[]
["Appendix 2-R"]
["Loss Factors"]
[]
[]
[null,null,"Historical Years",null,null,null,null,"5-Year Average"]
[null,null,{"$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)",3408328232.8120999,3336687941.2950802,3326867283.6637301,3311213632.7108464,3254153981.1715388,{"$f":"IF(SUM(C16:G16)=0,0,AVERAGE(C16:G16))","v":3327450214.3306589}]
["A(2)","\"Wholesale\" kWh delivered to distributor (lower value)",3396294037.4311934,3325114395.4408932,3316478644.1569161,3300970940.6811366,3243863115.4969234,{"$f":"IF(SUM(C17:G17)=0,0,AVERAGE(C17:G17))","v":3316544226.6414127}]
["B","Portion of \"Wholesale\" kWh delivered to distributor for its Large Use Customer(s)",195484639.78197417,185197014.28005126,180922497.4756895,176577367.05534726,138819505.23312941,{"$f":"IF(SUM(C18:G18)=0,0,AVERAGE(C18:G18))","v":175400204.76523831}]
["C","Net \"Wholesale\" kWh delivered to distributor  = A(2) - B",{"$f":"C17-C18","v":3200809397.649219},3139917381.1608419,3135556146.6812267,3124393573.6257892,3105043610.2637939,3141144021.8761744]
["D","\"Retail\" kWh delivered by distributor",3316999123.6799998,3251924158.2671504,3212414981.6047149,3224235609,3157007301.4099998,{"$f":"IF(SUM(C20:G20)=0,0,AVERAGE(C20:G20))","v":3232516234.7923727}]
["E","Portion of \"Retail\" kWh delivered by distributor to its Large Use Customer(s)",193549148.29898432,183363380.47529829,179131185.61949456,174829076.29242304,137445054.68626675,{"$f":"IF(SUM(C21:G21)=0,0,AVERAGE(C21:G21))","v":173663569.07449338}]
["F","Net \"Retail\" kWh delivered by distributor = D - E",{"$f":"C20-C21","v":3123449975.3810153},3068560777.791852,3033283795.9852204,3049406532.7075768,3019562246.7237329,3058852665.7178793]
["G","Loss Factor in Distributor's system = C / F",{"$f":"IF(C22=0,\"\",C19/C22)","v":1.024767299901695},1.0232540948464897,1.0337167101975,1.0245906998997707,1.0283091907222013,1.0269026871024474]
[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":1.0293787527512526},1.0278587382732989,1.0383684353933886,1.0292013580493196,1.032936582080451,1.0315237491944083]
[]
["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,null,null,null,null,null,null,null,null,null,null,null,null,null,"Loss Adjustment Factor"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Supply Facility Loss Factor",null,{"$f":"H25","v":1.0044999999999999}]
[null,"If fully embedded within a host distributor, kWh pertains to the virtual meter on the primary or high voltage side of the transformer, at the interface between the host distributor and the transmission grid.  For example, if the host distributor is Hydro One Networks Inc., kWh from the Hydro One Networks' invoice corresponding to \"Total kWh w Losses\" should be reported.  This corresponds to the higher of the two kWh values provided in Hydro One Networks' invoice."]
[null,null,null,null,null,null,null,null,null,null,null,null,"Distribution Loss Factors"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Secondary Metered Customer"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Distribution Loss Factor - Secondary Metered Customer < 5,000 kW",null,{"$f":"H27","v":1.0315237491944083}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Distribution Loss Factor - Secondary Metered Customer > 5,000 kW",null,{"$f":"1.0097+0.0003","v":1.01}]
[null,"If partially embedded, kWh pertains to the sum of the above."]
[null,null,null,null,null,null,null,null,null,null,null,null,"Primary Metered Customer"]
["A(2)","If directly connected to the IESO-controlled grid, kWh pertains to a metering installation on the secondary or low voltage side of the transformer at the interface with the transmission grid.  This corresponds to the \"Without Losses\" kWh value provided by the IESO's MV-WEB.  It is the lower of the two kWh values provided by MV-WEB.",null,null,null,null,null,null,null,null,null,null,"Distribution Loss Factor - Primary Metered Customer < 5,000 kW",null,{"$f":"O38*0.99","v":1.0212085117024641}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Distribution Loss Factor - Primary Metered Customer > 5,000 kW",null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total Loss Factor"]
[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,null,null,null,null,null,null,null,null,null,"Secondary Metered Customer"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total Loss Factor - Secondary Metered Customer < 5,000 kW",null,{"$f":"O38","v":1.0315237491944083}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total Loss Factor - Secondary Metered Customer > 5,000 kW",null,{"$f":"+O52+0.0101","v":1.0145999999999999}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Primary Metered Customer"]
[null,"If partially embedded, kWh pertains to the sum of the above.",null,null,null,null,null,null,null,null,null,null,"Total Loss Factor - Primary Metered Customer < 5,000 kW",null,{"$f":"+O47*0.99","v":1.0212085117024641}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total Loss Factor - Primary Metered Customer > 5,000 kW",null,{"$f":"+O34","v":1.0044999999999999}]
[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:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-S"]
["Stranded Meter Treatment"]
[]
["Year","Notes","Gross Asset Value","Accumulated Amortization","Contributed Capital (Net of Amortization)","Net Asset","Proceeds on Disposition","Residual Net Book Value"]
[null,null,"(A)","(B)","(C)","(D ) = (A) - (B) - (C)","(E)","(F) = (D) - (E)"]
[2006,null,null,null,null,{"$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,0,null,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:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:","2016-08-26"]
[]
["Appendix 2-Y"]
["Summary of Impacts to Revenue Requirement"]
["from Transition to MIFRS"]
[]
[]
[]
["Revenue Requirement Component",null,null,{"$f":"TestYear","v":2017},{"$f":"TestYear","v":2017},"Difference","Reasons why the revenue requirement "]
[null,null,null,"MIFRS","CGAAP 1",null,"component is different under MIFRS"]
[]
["Closing NBV 2016",null,null,null,null,{"$f":"+D18-E18","v":0}]
["Closing NBV 2017",null,null,null,null,0]
["Average NBV",null,null,{"$f":"(D18+D19)/2","v":0},{"$f":"(E18+E19)/2","v":0},0]
["Working Capital",null,null,null,null,{"$f":"+D21-E21","v":0}]
["Rate Base",null,null,{"$f":"SUM(D20:D21)","v":0},{"$f":"SUM(E20:E21)","v":0},{"$f":"+D22-E22","v":0}]
[null,null,null,null,null,{"$f":"+D23-E23","v":0}]
["Return on Rate Base",null,null,null,null,0]
[null,null,null,null,null,0]
["OM&A",null,null,null,null,0]
["Depreciation",null,null,null,null,0]
["PILs or Income Taxes",null,null,null,null,0]
[null,null,null,null,null,0]
["Less: Revenue Offsets",null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,0]
["Total Base Revenue Requirement",null,null,{"$f":"SUM(D24:D34)","v":0},{"$f":"SUM(E24:E34)","v":0},{"$f":"SUM(F24:F34)","v":0}]
[]
["1.  Applicants must provide a summary of the dollar impacts of MIFRS to each component of the revenue requirement (e.g. rate base, operating costs, etc.), including the overall impact on the proposed revenue requirement.  Accordingly, the applicants must identify financial differences and resulting revenue requirement impacts arising from the adoption of  MIFRS as compared to CGAAP.  If the applicant is reflecting the changes in capitalization and depreciation policies for the first time in a rebasing application, then the comparison in the above table should be between MIFRS and CGAAP before the change in accounting policies. If the applicant changed capitalization and depreciation policies and reflected these changes in a previous rebasing application, the comparison in the above table should be between MIFRS and CGAAP after the change in accounting policies.  "]

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

{"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:",{"$f":"EBNUMBER","v":"EB-2016-0091"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2016-08-26"]
["Appendix 2-YA"]
["One-Time Incremental IFRS Transition Costs"]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include one-time incremental IFRS transition costs that are currently included in Account 1508, Other Regulatory Assets, sub-account Deferred IFRS Transition Costs Account, or Account 1508, Other Regulatory Assets, sub-account IFRS Transition Costs Variance Account."]
[]
["Nature of One-Time Incremental IFRS Transition Costs 1",null,null,null,"Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Carrying Charges ","Forecasted Costs ","Forecasted Costs ","Carrying Charges January 1, 2016 to December 31,2016/April 30, 2017 (As appropriate)","Total Costs and Carrying Charges","Reasons why the costs recorded meet the criteria of one-time IFRS administrative incremental costs"]
[]
[null,null,null,null,2012,2013,2014,2015,"To December 31, 2015",2016,"2017 3"]
["Professional accounting consulting fees - conversion from Canadian GAAP to IFRS",null,null,null,33090,null,null,null,{"$f":"13060*(1.47%*(30+31+30)/366)+(13060+20030)*((1.47%*(31+31+30+31+30+31)/366)+1.47%*2+1.47%*(31+28+31)/365+1.1%*(30+31+30+31+31+30+31+30+31)/365)","v":1659.2987130024703},null,null,{"$f":"SUM(E17:H17)*1.1%*(1+(31+28+31+30)/365)","v":483.65794520547945},{"$f":"SUM(E17:L17)","v":35232.95665820795},"Consulting fees paid to KMPG Accounting Firm"]
["Professional legal fees",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E18:L18)","v":0}]
["Salaries, wages and benefits of staff added to support the transition to IFRS",null,null,null,null,null,null,null,null,null,null,null,0]
["Associated staff training and development costs",null,null,null,null,null,null,null,null,null,null,null,0]
["Costs related to system upgrades, or replacements or changes where IFRS was the major reason for conversion",null,null,null,null,null,null,null,null,null,null,null,0]
["Pension actuarial to IFRS",null,null,null,4850.25,null,5000,7600,{"$f":"729.34-I17-I26","v":378.97655535593969},null,null,{"$f":"SUM(E22:H22)*1.1%*(1+(31+28+31+30)/365)","v":255.06050342465755},18084.287058780599,"Consulting fees paid to Actuarial  Firm"]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
["Amounts, if any, included in previous Board approved rates (amounts should be negative) 2 - Amount approved as per decision and order, effective September 1, 2009 - EB-2008-0235",null,null,null,-25000,null,null,null,{"$f":"+E26*1.47%*(30+31+30+31+31+30+31+30+31)/366+E26*1.47%*2+E26*(1.47%*(31+28+31)/365+1.1%*(30+31+30+31+31+30+31+30+31)/365)","v":-1308.93526835841},null,null,{"$f":"SUM(E26:H26)*1.1%*(1+(31+28+31+30)/365)","v":-365.41095890410958},-26674.346227262522]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,null,null,null,null,null,null,null,0]
["Total",null,null,null,{"$f":"SUM(E17:E28)","v":12940.25},0,{"$f":"SUM(G17:G28)","v":5000},{"$f":"SUM(H17:H28)","v":7600},729.33999999999992,null,0,373.30748972602743,{"$f":"SUM(M17:M28)","v":26642.89748972603}]
[]
["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 #:",null,null,null,"EB-2012-0146"]
[3,"Any forecasted One-time costs past 2015 should be fully explained in the application, since distributors were required to adopt IFRS or an alternative accounting standard by January 1, 2015."]

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