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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   ","Hydro Hawkesbury 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-2017-0048",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","Michel Poulin, Genral Manager",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   ","613-632-6689",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   ","mpoulin@hydrohawkesbury.ca",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"Festival Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,"Fort Albany Power Corporation"]
[null,null,null,"Test Year",2018,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":2017},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",2014,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,"NewCGAAP",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,"No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,"Lakefront Utilities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,"Lakeland Power Distribution Ltd."]
[{"$f":"\"Is \" & E14 & \" an embedded distributor?\"","v":"Is Hydro Hawkesbury Inc. an embedded distributor?"},null,null,null,"Yes",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."]

{"sheet":"List of Key References","index":3,"n_rows":5,"n_cols":2,"rows_kept":5,"cut":false,"hidden":false,"merged":[[2,1,2,11],[4,0,4,11]]}
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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:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-A"]
[null,"List of Requested Approvals"]
[]
[null,"The distributor must fill out the following sheet with the complete list of specific approvals requested and relevant section(s) of the legislation must be provided. All approvals, including accounting orders (deferral and variance accounts) new rate classes, revised specific service charges or retail service charges which the applicant is seeking, must be separately identified, as well being clearly documented in the appropriate sections of the application."]
[]
[null,"Additional requests may be added by copying and pasting blank input rows, as needed."]
[]
[null,"If additional requests arise, or requested approvals are removed, during the processing of the application, the distributor should update this list."]
[]
[null,{"$f":"CONCATENATE('LDC Info'!E14,\" is seeking the following approvals in this application:\")","v":"Hydro Hawkesbury Inc. is seeking the following approvals in this application:"}]
[]
[null,1,null,null,null,"Approval to charge distribution rates effective January 1, 2018 to recover a service revenue requirement of $1,174,699 which includes a revenue deficiency of $180,736 as detailed in Exhibit 6.  The schedule of proposed rates is set out in Exhibit 8."]
[]
[null,null,null,null,null,"Approval of the Distribution System Plan as outlined in Exhibit 2 Section 2.5.2"]
[]
[null,null,null,null,null,"Approval of a revised Microfit monthly service charge as outlined in Exhibit 3 and 8.  "]
[]
[null,null,null,null,null,"Approval to adjust the Retail Transmission Rates – Network and Connection as detailed in Exhibit 8.  "]
[]
[null,null,null,null,null," Approval of the proposed loss factors as detailed in Exhibit 8."]
[]
[null,null,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 HHI 2017 Distribution Rates (EB-2016-0079)."]
[]
[null,null,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 HHI’s 2017 Distribution Rates (EB-2016-0079)."]
[]
[null,null,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,null,null,null,null,"Approval to dispose of balances in the LRAM variance account as presented in Exhibit 9."]
[]
[null,null,null,null,null,"Such other approvals that HHI may request and that the OEB accepts."]

{"sheet":"App.2-AA_Capital Projects","index":5,"n_rows":243,"n_cols":19,"rows_kept":243,"cut":false,"hidden":false,"merged":[[7,0,7,15],[44,0,45,16],[48,0,49,16],[51,0,52,16],[55,0,56,16],[59,0,60,16],[62,0,63,16],[66,0,67,16],[105,0,106,16],[107,0,107,16],[110,0,111,16],[115,0,116,16],[119,0,120,16],[123,0,124,16],[166,0,166,15],[171,0,172,16],[127,0,131,16],[134,0,137,16],[163,0,163,15],[233,0,234,16],[237,0,239,16],[242,0,242,16],[221,0,222,15],[221,16,222,16],[226,0,227,15],[226,16,227,16],[230,0,230,16]]}
[]
[]
[]
[]
[]
[]
[]
["App-2-AA Capital projects table"]
[]
["Reporting basis","Reporting basis",null,"Cgaap",null,"Newgaap",null,"Newgaap",null,"Mifrs",null,"Cgaap",null,"Mifrs",null,"Mifrs"]
["Projects","Projects","Usoa ",2012,"Note",2013,"Note",2014,"Note",2015,"Note",2016,"Note",2017,"Note",2018]
[]
["System access","System access"]
["Metering","Sub 115kv for station betterment and dismantle building",1815,8890,1]
["New 3 phase line","New commercial service",1830,63385,2]
["Loop system ","Existing subdivision ",1845,4935.66,3]
["New services","Connecting new customers to grid",1855,2234.12,null,959.77,null,1095.1300000000001,null,{"$f":"666.73","v":666.73},5,241.48]
["Smart meter","Smart meter",1860,619033.11,4,{"$f":"4100.07","v":4100.07},8,-44691.33,7,-826.81999999999971,6,{"$f":"27626-4906","v":22720},1]
["New subdivision rock","New subdivision rock",1845,null,null,null,null,null,null,null,null,11013.01,1]
["New subdivision rock","New subdivision rock",1850,null,null,null,null,null,null,null,null,5696,2]
[]
["New subdivision","New subdivision ",1845,null,null,null,null,null,null,null,null,null,null,135,1]
["New services","Connecting new customers to grid",1855,null,null,null,null,null,null,null,null,null,null,987,2]
["Smart meter","Smart meter",1860,null,null,null,null,null,null,null,null,null,null,40566,3]
[null,"For HHI use and /or subdivision",1850,null,null,null,null,null,null,null,null,null,null,10905,4]
["New subdivision","New subdivision ",1845,null,null,null,null,null,null,null,null,null,null,null,null,10000,1]
["New services","Connecting new customers to grid",1855,null,null,null,null,null,null,null,null,null,null,null,null,3500,2]
["Smart meter","Smart meter",1860,null,null,null,null,null,null,null,null,null,null,null,null,14300,3]
[null,"For hhi use and /or subdivision",1850,null,null,null,null,null,null,null,null,null,null,null,null,9000,4]
[]
[]
[null,"Sub-total  system access ",null,{"$f":"SUM(D14:D31)","v":698477.89},null,{"$f":"SUM(F14:F31)","v":5059.84},null,{"$f":"SUM(H14:H31)","v":-43596.200000000004},null,{"$f":"SUM(J14:J31)","v":-160.08999999999969},null,{"$f":"SUM(L14:L31)","v":39670.49},null,{"$f":"SUM(N14:N31)","v":52593},null,{"$f":"SUM(P14:P31)","v":36800}]
["Contributed capital"]
[null,null,1995,null,null,null,null,null,null,null,null," ",null," ",null," "]
[]
[]
[]
[null,"Contributed capital",null,{"$f":"SUM(D34:D37)","v":0},null,{"$f":"SUM(F34:F37)","v":0},null,{"$f":"SUM(H34:H37)","v":0},null,{"$f":"SUM(J34:J37)","v":0},null,{"$f":"SUM(L34:L37)","v":0},null,{"$f":"SUM(N34:N37)","v":0},null,{"$f":"SUM(P34:P37)","v":0}]
["Total  system access","Total system access",null,{"$f":"SUM(D32)+SUM(D38)","v":698477.89},null,{"$f":"SUM(F32)+SUM(F38)","v":5059.84},null,{"$f":"SUM(H32)+SUM(H38)","v":-43596.200000000004},null,{"$f":"SUM(J32)+SUM(J38)","v":-160.08999999999969},null,{"$f":"SUM(L32)+SUM(L38)","v":39670.49},null,{"$f":"SUM(N32)+SUM(N38)","v":52593},null,{"$f":"SUM(P32)+SUM(P38)","v":36800},null,null,"Ok"]
[]
["Explanatory notes on projects"]
["Notes on system access",null,null,null,null," "]
[]
["Notes 2012"]
["1) dismanttle meetering and assure all ct's are not affected by operations.\n2) New line extention 3 phase on west st for new service on hwy 17 (pole and hardware)\n3) no subdivision- ug. Loop system paul crs. To allow switching in case of power failure caused by damaged priimary ug\n4) smart meters re-distribute sm expenses after may 1, 2012 as per oeb guidelines ( capital cost transfer)\n"]
[]
[]
["Notes 2013"]
["Note 8:   smart meter purchase and related salary (installation)"]
[]
["Notes 2014"]
["7) commercial smart meters for the general customer replacement of conventionnal meters $ 6,899.37.   Residential meters ( new customers and replacement of faulty meters $ 2766.30… Cos 2014 disp of convenitonnal meters-actuals disp  and stranded meter costs -$246,912.13"]
[]
[]
["Notes 2015"]
["5) new services account for $666.73 While year end ifrs assets conversion ($9610.48)\n6) New meters ( residential and commercial) $ 8016.18. Included ( $144976.51) Year end ifrs asset conversion"]
[]
[]
["Notes 2016"]
["1)  commercial  smart meters to replace conventional. $  14740.28   And communication antenas $ 1279.42, Residential meters to replace faulty elsters and new construction $ 8910.80. Commercial meters adpators $ 2449.83"]
[]
["Notes 2017"]
["1) new subdivision ouest hawkesbury $10,000\n2) new customer connection in 2017 $2,500\n3) smart meters commercial and residential $30169\n4)transformer for inventory "]
[]
[]
["Notes 2018"]
["1) new subdivision ouest hawkesbury $10,000\n2) new customer connection in 2018 $3,500\n3) smart meters commercial and residential $14300\n4)transformer for inventory "]
[]
[]
[]
[]
[]
["System renewal","System renewal","Usoa ",2012,"Note",2013,"Note",2014,"Note",2015,"Note",2016,"Note",2017,"Note",2018,"Note"]
["Faulty transformer ","Sub 115 kv",1815,16000,1,null,null,null,null,{"$f":"1946.9","v":1946.9},6,59243.61,3]
["Sub 44kv","Sub 44kv",1820,4632.2700000000004,2,null,null,42750,13,{"$f":"320188","v":320188},7,54101.25,4]
["Asset management plan","Replace poles, fixtures  as per asset management plan",1830,17517.080000000002,null,85061,13,24310.27,14,{"$f":"88559.57","v":88559.57},8,{"$f":"68412-2839","v":65573},1]
["Asset management plan","Replace 3/0 primary with new 336 mcm ",1835,27772.63,3,5920,4,31221.29,15,{"$f":"27607.26","v":27607.26},9,69003,2]
["Capital acquisition","Lightning arresters ( polymere)",1850,null,null,20047,5,null,null,11110,12]
[]
[null,"Sub 115kv for station betterment ",1815,null,null,null,null,null,null,null,null,null,null,3525000,1]
[null,"Insulators etc",1820,null,null,null,null,null,null,null,null,null,null,3400,2]
[null,"Replace poles, fixtures  as per asset management plan\n",1830,null,null,null,null,null,null,null,null,null,null,64183,3]
[null,"Change insulators for polymere",1835,null,null,null,null,null,null,null,null,null,null,19658,4]
[null,"Lightning arresters ( polymere)",1850,null,null,null,null,null,null,null,null,null,null,1875,5]
[null,"Strucutre an reclosers",1815]
[null,"Strucutre an reclosers",1820]
[null,"Replace poles, fixtures  as per asset management plan\n",1830,null,null,null,null,null,null,null,null,null,null,null,null,81500,1]
[null,"Replace 3/0 primary with new 336 mcm ( wilson to caisse) ",1835,null,null,null,null,null,null,null,null,null,null,null,null,10000,2]
[null,"Change insulators for polymere",1835,null,null,null,null,null,null,null,null,null,null,null,null,17930,3]
[null,"Lightning arresters ( polymere)",1850,null,null,null,null,null,null,null,null,null,null,null,null,8350,4]
[]
[]
[null,"Sub-total  system renewal",null,{"$f":"SUM(D74:D92)","v":65921.98000000001},null,{"$f":"SUM(F74:F92)","v":111028},null,{"$f":"SUM(H74:H92)","v":98281.56},null,{"$f":"SUM(J74:J92)","v":449411.73000000004},null,{"$f":"SUM(L74:L92)","v":247920.86},null,{"$f":"SUM(N74:N92)","v":3614116},null,{"$f":"SUM(P74:P92)","v":117780}]
["Contributed capital"]
[null,null,1995]
[]
[]
[]
[null,"Contributed capital",null,{"$f":"SUM(D95:D98)","v":0},null,{"$f":"SUM(F95:F98)","v":0},null,{"$f":"SUM(H95:H98)","v":0},null,{"$f":"SUM(J95:J98)","v":0},null,{"$f":"SUM(L95:L98)","v":0},null,{"$f":"SUM(N95:N98)","v":0},null,{"$f":"SUM(P95:P98)","v":0}]
["Total  system renewal","Total system renewal",null,{"$f":"SUM(D93)+SUM(D99)","v":65921.98000000001},null,{"$f":"SUM(F93)+SUM(F99)","v":111028},null,{"$f":"SUM(H93)+SUM(H99)","v":98281.56},null,{"$f":"SUM(J93)+SUM(J99)","v":449411.73000000004},null,{"$f":"SUM(L93)+SUM(L99)","v":247920.86},null,{"$f":"SUM(N93)+SUM(N99)","v":3614116},null,{"$f":"SUM(P93)+SUM(P99)","v":117780}]
[]
["Explanatory notes on projects"]
["Notes on system renewal",null,null,null,null," "]
[]
["Notes  2012"]
["1) internal tap changer repairs following recongnision that 55t1 is faulty.  Change all auxiliary contacts 55t1 and 55t2\n2) add stone withing enclosure for worker security\n as per annual inspection\n"]
[]
["3) replace 3/0 o.H. Primary feeder from spence to 44 kv substation  with 336 mcm tulip.\n"]
[]
["Notes  2013"]
["4) replace 3/0 o.H. Primary  on circuit 43f2  with 336 mcm tulip\n5) hhi invested in 2 three phase  pad mounted (300kva /347/600- 300kva /120/208 ) transformers  and one   100 kva polemount "]
[]
["13) pole replacement following annual maintenance requirements $ 85060"]
[]
["Notes  2014"]
["13) inspection and repairs 43t1 in sub 44kv by ge\n14) new poles stella $9105.80/ Rest is pole replacement , installation and hardware $15204.47\n15) 336 Mcm conductor, labour and material as well as outsource services ( linecrews ) to replace old 3/0 priomary conductor on  lansdown from chamberlain to cameron . "]
[]
[]
["Notes 2015"]
["6) moe assesment fees for the 115 kv oil containment $ 1946.90 &  ($108056.74) For yeard end ifrs assets conversion\n7) $320,188 spent to refurbish our old ferhantie transformer following the blowup of our new pioneer. Our board chose to make the refurbishement as it is cretical to supply power to our customers. We now have 2 transformer at our 44 kv station.    ($165860) For yeard end ifrs assets conversion.\n8) Capital project pole replacement   and modification of 1 circuit to hawkesbury general hospital ( 88559.57) .  ($145340.32 ) For yeard end ifrs assets conversion \n9) modification of circuit for hgh $27607.26.  ($275813.23) For yeard end ifrs assets conversion\n\n12) transformers purchased for $ 11110 and  ($227035.41) For yeard end ifrs assets  conversion\n"]
[]
[]
["Notes 2016"]
["1) pole replacement following annual inspection  $14634.74. Also replace 16old poles coming out of 115 station. All major circuit on these poles. Changed to class 2 as per stantec design $ 53777.18\n2) Wire replacement 3/0 to 336 mcm  $35,229.83    Switches for operations  $  13708.37     Change insulators on spence to polymere$ 20064.78\n3) Switch sub 115 kv $5043.61 And controls for circuit switchers $ 54200\n4) testing and installation revamped 44kv transformer ( see 2015)   $ 52971.25   And tap changer counter on pioneer transformer $ 1130"]
[]
[]
["Notes 2017"]
["1) 115kv station revamp $3,525,000\n2) insulator $5,000\n3) poles replacement follwing annual inspection $60,000\n4) replace insulators as per annual inpection $21,720\n5) replace lightning arrestors $7,864"]
[]
[]
[]
[]
[]
["Notes 2018"]
["1) poles replacement following annual inspection $81,500\n2) 336 mcm conductor main st. ( Section) $10,000\n3)porcelain insulator changeout to polymere $17,930\n4) porcelaine air gap lightning arrestor changeout to polymere solid dielectric type $7,864"]
[]
[]
[]
[]
[]
[]
["System service","System service","Usoa ",2012,"Note",2013,"Note",2014,"Note",2015,"Note",2016,"Note",2017,"Note",2018,"Note"]
["Asset management plan","New 336 mcm to new commercial customer",1835,42115,1]
["44 kv transformer station","Addition new transformer",1820,null,null,841977.24,2]
[]
[null,"New subdivision rock"]
[null,"Existing subdivision ",1845,null,null,null,null,null,null,null,null,null,null,null,null,10000,2]
[]
[]
[null,"Sub-total  system service",null,{"$f":"SUM(D143:D149)","v":42115},null,{"$f":"SUM(F143:F149)","v":841977.24},null,{"$f":"SUM(H143:H149)","v":0},null,{"$f":"SUM(J143:J149)","v":0},null,{"$f":"SUM(L143:L149)","v":0},null,{"$f":"SUM(N143:N149)","v":0},null,{"$f":"SUM(P143:P149)","v":10000}]
["Contributed capital"]
[null,null,1995,null,null,null,null,null,null,null,null,null,null,null,null,-10000]
[]
[]
[]
[null,"Contributed capital",null,{"$f":"SUM(D152:D155)","v":0},null,{"$f":"SUM(F152:F155)","v":0},null,{"$f":"SUM(H152:H155)","v":0},null,{"$f":"SUM(J152:J155)","v":0},null,{"$f":"SUM(L152:L155)","v":0},null,{"$f":"SUM(N152:N155)","v":0},null,{"$f":"SUM(P152:P155)","v":-10000}]
["Total  system service","Total system service",null,{"$f":"SUM(D150)+SUM(D156)","v":42115},null,{"$f":"SUM(F150)+SUM(F156)","v":841977.24},null,{"$f":"SUM(H150)+SUM(H156)","v":0},null,{"$f":"SUM(J150)+SUM(J156)","v":0},null,{"$f":"SUM(L150)+SUM(L156)","v":0},null,{"$f":"SUM(N150)+SUM(N156)","v":0},null,{"$f":"SUM(P150)+SUM(P156)","v":0}]
[]
["Explanatory notes on projects"]
["Notes  2012",null,null,null,null," "]
["1) new 336 mcm new line extention 3 phase on west st for new service on hwy 17 ( conductors) to comple new line extension ( note 1)"]
[]
["Notes  2013"]
["2) regular expenditures ( new transformer) on 43t2/testing for warrantee and transfer icm expenses from eb-2011-0173. Extra expenses due to poor soil condition \n"]
[]
["Notes 2016"]
["1 and 2) new subdivision rock st."]
[]
["Notes 2017"]
[]
["Notes 2018"]
["1)  loop existing subdivision\n"]
[]
[]
["General plant","General plant","Usoa ",2012,"Note",2013,"Note",2014,"Note",2015,"Note",2016,"Note",2017,"Note",2018,"Note"]
["Computer equipment","Compter hardware",1920,2656.32,null,2961.11,null,1403.56,null,null,null,843.55]
["Software ","Software for different applications",1611,44231.5,1,24254.21,3,13783.75,10,{"$f":"5812.8","v":5812.8},11,3999,3]
["Tolls an equipment","Lin crew equipment",1940,2967,null,1584]
["Capital investment","Building",1908,null,null,38205,2,13386,12,null,null,52500,1]
["Capital investment","Office furniture ( shredder and fire proof safe)",1915,null,null,5599.13,14,457,null,{"$f":"7254.44","v":7254.44},5]
["Tolls an equipment","Power tools lineman equipment",1950,null,null,1654.99]
["Transporattion equipement","Transporattion equipement",1930,null,null,null,null,null,13]
["Pole testing device ","Pole testing device",1940,null,null,null,null,null,null,null,null,7415.07,2]
[]
[null,"Building",1908,null,null,null,null,null,null,null,null,null,null,1500,1]
[null,"Office furniture",1915,null,null,null,null,null,null,null,null,null,null,3845,2]
[null,"Compter hardware-server",1920,null,null,null,null,null,null,null,null,null,null,2077,3]
[null,"Software ns upgrade",1611,null,null,null,null,null,null,null,null,null,null,32399,4]
[null,"Tools s linecrew",1940,null,null,null,null,null,null,null,null,null,null,0,5]
[null,"Powered tools line crew",1950,null,null,null,null,null,null,null,null,null,null,670,6]
[]
[null,"Building",1908,null,null,null,null,null,null,null,null,null,null,null,null,2000,1]
[null,"Office furniture",1915,null,null,null,null,null,null,null,null,null,null,null,null,3750,2]
[null,"Compter hardware-server",1920,null,null,null,null,null,null,null,null,null,null,null,null,4500,3]
[null,"Software ns upgrade",1611,null,null,null,null,null,null,null,null,null,null,null,null,1000,4]
[]
[]
[null,"Sub-total  general plant",null,{"$f":"SUM(D176:D197)","v":49854.82},null,{"$f":"SUM(F176:F197)","v":74258.440000000017},null,{"$f":"SUM(H176:H197)","v":29030.309999999998},null,{"$f":"SUM(J176:J197)","v":13067.24},null,{"$f":"SUM(L176:L197)","v":64757.62},null,{"$f":"SUM(N176:N197)","v":40491},null,{"$f":"SUM(P176:P197)","v":11250}]
["Contributed capital"]
[null,"System access",1995,null,null,null,null,null,null,-93493.16,null,-17741]
[]
[]
[]
[null,"Contributed capital",null,{"$f":"SUM(D200:D203)","v":0},null,{"$f":"SUM(F200:F203)","v":0},null,{"$f":"SUM(H200:H203)","v":0},null,{"$f":"SUM(J200:J203)","v":-93493.16},null,{"$f":"SUM(L200:L203)","v":-17741},null,{"$f":"SUM(N200:N203)","v":0},null,{"$f":"SUM(P200:P203)","v":0}]
["Total  system service","Total system service",null,{"$f":"SUM(D198)+SUM(D204)","v":49854.82},null,{"$f":"SUM(F198)+SUM(F204)","v":74258.440000000017},null,{"$f":"SUM(H198)+SUM(H204)","v":29030.309999999998},null,{"$f":"SUM(J198)+SUM(J204)","v":-80425.919999999998},null,{"$f":"SUM(L198)+SUM(L204)","v":47016.62},null,{"$f":"SUM(N198)+SUM(N204)","v":40491},null,{"$f":"SUM(P198)+SUM(P204)","v":11250}]
[]
["Total capital expenditures",null,null,{"$f":"D39+D100+D157+D205","v":856369.69},null,{"$f":"F39+F100+F157+F205","v":1032323.52},null,{"$f":"H39+H100+H157+H205","v":83715.669999999984},null,{"$f":"J39+J100+J157+J205","v":368825.72000000003},null,{"$f":"L39+L100+L157+L205","v":334607.96999999997},null,{"$f":"N39+N100+N157+N205","v":3707200},null,{"$f":"P39+P100+P157+P205","v":165830}]
[]
["Yearly additions",null,null,null,null,null,null,845104.15,null,519212.6,null,1496256.99,null,899943.08000000007,null,165830]
["Yearly disposal",null,null,null,null,null,null,-54357,null,-8842.89,null,-7745.76,null,0,null,0]
["Construction in progress",null,null,null,null,null,null,707031.39,null,141543.88,null,1153904.3899999999,null,-2807256.92,null,0]
["Variance to yearly additions",null,null,null,null,null,null,{"$f":"H207-(H209+H210-H211)","v":-9.0000000025611371E-2},null,{"$f":"J207-(J209+J210-J211)","v":-0.1099999999278225},null,{"$f":"L207-(L209+L210-L211)","v":1.1299999998882413},null,{"$f":"N207-(N209+N210-N211)","v":0},null,{"$f":"P207-(P209+P210-P211)","v":0}]
[]
[]
[]
["Explanatory notes on projects"]
["Notes 2012",null,null,null,null," "]
["1) accpac, hassen software ( telephone call software), plus smart meter (ami et software capital cost transfer following oeb guidelines eb-2012-0198"]
[]
[]
["Notes 2013"]
["2) building 21 years old eater infiltration into curtain wall.  Corrections required ( $11941)\nreplace carpets in common area and 2 offices( $13891)\nreplace 2 out 5 furnases in office area bottom floor $(7924)\nroof inspection report by garlan canada. \nRemove existing caulking, termination bars and detoriated butyl tape na dreplace same. Also re-seals the seams with new butyl tape and urethane caulking ($4450)\n3) yearly upgrades and licensing requirements accpac, hansen ($225), erth holdings ($500), cupr ($6873.21), D&a business  ($2031)\nweb presentment  for custmomer interaction.\nAsset management software to support oeb requirement on asset management plan ($8625)\n\n\n"]
[]
["14) shreder(docs destruction)  safe and printers"]
[]
["Notes2014"]
["10) office 365 $79/ accpac 300erp and sql upgrade , eft installation configuration and training $2699.75/ Asset management software renewat $ 3105/ loris scanning and archiving software ( install and training included) $ 7900\n12)   replace 3 furnaces \n13) disposition gmc pick up"]
[]
[]
["Notes 2015"]
[]
[]
["Notes  2016"]
["1) refurbishe all roof at 850 tupper\n2) pole testing device purchased with embrun hydro to split cost.\n3) New revamped website and ucpr it services"]
[]
[]
["Notes 2017"]
["1) building support colunm fromnt of building\n2) csr furniture ( desks)\n3) computer server \n4)billing system upgrade. Ns 6.4\n5) Tools line crew\n6) powered tolls line crew"]
[]
[]
[]
["Notes 2018"]
["1) building \n2) admin office furniture ( fire proof cabiniet)\n3) computer hardware admin desktops and screens. \n4) Software sage 50\n"]

{"sheet":"App.2-AB_Capital Expenditures","index":6,"n_rows":26,"n_cols":21,"rows_kept":26,"cut":false,"hidden":false,"merged":[[24,0,24,20],[25,0,25,7],[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],[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]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-AB"]
["Table 2 - Capital Expenditure Summary from Chapter 5 Consolidated\nDistribution System Plan Filing Requirements"]
[]
["First year of Forecast Period:",{"$f":"TestYear","v":2018}]
["CATEGORY","Historical Period (previous plan1 & actual)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Forecast Period (planned)"]
[null,{"$f":"E14-1","v":2013},null,null,{"$f":"H14-1","v":2014},null,null,{"$f":"K14-1","v":2015},null,null,{"$f":"N14-1","v":2016},null,null,{"$f":"Q14-1","v":2017},null,null,{"$f":"B12","v":2018},{"$f":"Q14+1","v":2019},{"$f":"R14+1","v":2020},2021,2022]
[null,"Plan","Actual","Var","Plan","Actual","Var","Plan","Actual","Var","Plan","Actual","Var","Plan","Actual2","Var"]
[null,"$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000"]
["System Access",null,5060,{"$f":"IF(ISERROR((C17-B17)/B17),\"--\",(C17-B17)/B17)","v":"--"},null,-43596,{"$f":"IF(ISERROR((F17-E17)/E17),\"--\",(F17-E17)/E17)","v":"--"},null,-160,{"$f":"IF(ISERROR((I17-H17)/H17),\"--\",(I17-H17)/H17)","v":"--"},null,39670,{"$f":"IF(ISERROR((L17-K17)/K17),\"--\",(L17-K17)/K17)","v":"--"},51669,0,{"$f":"IF(ISERROR((O17-N17)/N17),\"--\",(O17-N17)/N17)","v":-1},36800,86895,31010,31510,31610]
["System Renewal",null,111028,{"$f":"IF(ISERROR((C18-B18)/B18),\"--\",(C18-B18)/B18)","v":"--"},null,98281,{"$f":"IF(ISERROR((F18-E18)/E18),\"--\",(F18-E18)/E18)","v":"--"},null,449412,{"$f":"IF(ISERROR((I18-H18)/H18),\"--\",(I18-H18)/H18)","v":"--"},null,247921,{"$f":"IF(ISERROR((L18-K18)/K18),\"--\",(L18-K18)/K18)","v":"--"},3619584,0,{"$f":"IF(ISERROR((O18-N18)/N18),\"--\",(O18-N18)/N18)","v":-1},117780,131825,488350,149205,139500]
["System Service",null,841977,"--",null,0,"--",null,0,"--",null,0,"--",0,0,"--",0,10000,10000,10500,10500]
["General Plant",null,74259,"--",null,29031,"--",null,13067,"--",null,64758,"--",41100,0,-1,11250,8800,11900,11900,9000]
["TOTAL EXPENDITURE",1560990,{"$f":"SUM(C17:C20)","v":1032324},-0.33867353410335749,1560990,83716,-0.94636993190219032,1560990,462319,-0.70382962094568191,1560990,352349,-0.77427850274505283,3712353,0,-1,165830,237520,541260,203115,{"$f":"SUM(U17:U20)","v":190610}]
["System O&M",null,302571,"--",null,232855,"--",null,235940,"--",null,236871,"--",296376,0,-1,300107,295674,322178,329586,374253]
[]
["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):"]

{"sheet":"App.2-AC_Customer Engagement","index":7,"n_rows":19,"n_cols":3,"rows_kept":19,"cut":false,"hidden":false,"merged":[[9,0,9,2],[8,0,8,2]]}
[null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,"Exhibit:"]
[null,"Tab:"]
[null,"Schedule:"]
[null,"Page:"]
[]
[null,"Date:"]
[]
["Appendix 2-AC"]
["Customer Engagement Activities Summary"]
[]
["Provide a list of customer engagement activities","Provide a list of customer needs and preferences identified through each engagement activity","Actions taken to respond to identified needs and preferences.  If no action was taken, explain why."]
["Newsletter on 2017-2018 Capital Spending sent via bill insert and email"," No comments received"," No action required"]
["Information posted on the Website"," No comments on proposed capital budget."," No action required"]
["Customer Satisfaction Survey"," List of comments is presented at Appendix D of this Exhibits"," Comments were address on the utility’s website and notice posted on social media."]
[]
[]
[]
["Note:  Use \"ALT-ENTER\" to go to the next line within a cell"]

{"sheet":"App.2-B_Acctg Instructions","index":8,"n_rows":73,"n_cols":7,"rows_kept":73,"cut":false,"hidden":false,"merged":[[63,0,64,12],[72,0,72,12],[0,0,0,10],[1,0,1,10],[5,0,5,10],[31,0,33,10],[31,11,33,18],[39,0,41,10],[39,11,41,18],[25,0,27,10],[10,0,16,0],[8,4,8,5],[18,0,18,9],[19,0,19,8],[48,1,50,12],[52,1,53,12],[20,0,20,8],[51,1,51,12],[58,1,58,12],[59,1,59,12],[62,1,62,11],[75,0,75,10],[75,11,75,18],[76,0,76,10],[76,11,76,18],[85,0,85,10],[85,11,85,18],[86,0,86,10],[86,11,86,18],[87,0,87,10],[77,11,77,18],[77,0,77,10],[78,11,78,18],[79,0,79,10],[79,11,79,18],[80,0,80,10],[80,11,80,18],[81,0,81,10],[81,11,81,18],[87,11,87,18],[82,0,82,10],[82,11,82,18],[83,0,83,10],[83,11,83,18],[84,0,84,10],[91,0,91,10],[91,11,91,18],[93,0,93,10],[84,11,84,18],[92,0,92,10],[92,11,92,18],[90,0,90,10],[90,11,90,18],[88,0,88,10],[88,11,88,18],[89,0,89,10],[89,11,89,18],[95,11,95,18],[96,0,96,10],[96,11,96,18],[97,0,97,10],[97,11,97,18],[93,11,93,18],[94,0,94,10],[94,11,94,18],[102,11,102,18],[128,0,128,10],[128,11,128,18],[125,0,125,10],[125,11,125,18],[126,0,126,10],[126,11,126,18],[127,0,127,10],[127,11,127,18],[122,0,122,10],[122,11,122,18],[123,0,123,10],[123,11,123,18],[124,0,124,10],[124,11,124,18],[120,0,120,10],[120,11,120,18],[121,0,121,10],[121,11,121,18],[116,0,116,10],[116,11,116,18],[117,0,117,10],[117,11,117,18],[118,0,118,10],[118,11,118,18],[115,0,115,10],[115,11,115,18],[110,0,110,10],[110,11,110,18],[111,0,111,10],[111,11,111,18],[112,0,112,10],[112,11,112,18],[119,0,119,10],[119,11,119,18],[113,0,113,10],[113,11,113,18],[114,0,114,10],[114,11,114,18],[107,0,107,10],[107,11,107,18],[108,0,108,10],[108,11,108,18],[109,0,109,10],[109,11,109,18],[104,0,104,10],[104,11,104,18],[105,0,105,10],[105,11,105,18],[106,0,106,10],[106,11,106,18],[103,0,103,10],[103,11,103,18],[98,0,98,10],[98,11,98,18],[99,0,99,10],[99,11,99,18],[100,0,100,10],[100,11,100,18],[101,0,101,10],[101,11,101,18],[102,0,102,10]]}
["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.  "]

{"sheet":"App.2-BA_Fixed Asset Cont","index":9,"n_rows":347,"n_cols":16,"rows_kept":347,"cut":false,"hidden":false,"merged":[[0,0,0,12],[1,0,1,12],[5,3,5,7],[61,2,61,10],[62,2,62,10],[74,3,74,7],[130,2,130,10],[131,2,131,10],[143,3,143,7],[199,2,199,10],[337,2,337,10],[338,2,338,10],[200,2,200,10],[213,3,213,7],[268,2,268,10],[269,2,269,10],[282,3,282,7]]}
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,null,"Year ",2014,"IFRS"]
[]
[null,null,null,"Cost",null,null,null,null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","CGAAP to IFRS Adjustments","Additions","Disposals","Closing Balance","RRR",null,"Opening Balance","CGAAP to IFRS Adjustments","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",205278.32,-152303.13,13783.75,0,{"$f":"SUM(D8:G8)","v":66758.94},219062.07,null,152303.13,-152303.13,19751,0,{"$f":"SUM(K8:N8)","v":19751},{"$f":"H8-O8","v":47007.94}]
["CEC",1612,"Land Rights (Formally known as Account 1906 and 1806)",8588,-2608,0,0,{"$f":"SUM(D9:G9)","v":5980},8588,null,2608,-2608,0,0,{"$f":"SUM(K9:N9)","v":0},5980]
["N/A",1805,"Land",20000,0,0,0,20000,20000,null,0,0,0,0,0,20000]
[47,1808,"Buildings",0,0,0,0,0,null,null,0,0,0,0,0,0]
[13,1810,"Leasehold Improvements",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",482801.74,-108056.74,0,0,374745,482801.74,null,108056.74,-108056.74,9831,0,9831,364914]
[47,1820,"Distribution Station Equipment <50 kV",1098160.33,-165860,42750,0,975050.33000000007,1140910.33,null,165860,-165860,27936,0,27936,947114.33000000007]
[47,1825,"Storage Battery Equipment",0,0,0,0,0,0,null,0,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",544687.78,-145340.32,24310.27,0,423657.73000000004,568998.05000000005,null,241985.63,-241985.63,19143.330000000002,0,19143.330000000002,404514.4]
[47,1835,"Overhead Conductors & Devices",481750.46,-275813.23,31221.29,0,237158.52000000005,512971.75,null,275813.23,-275813.23,10363,0,10363,226795.52000000005]
[47,1840,"Underground Conduit",113855.12,-74586.12,0,0,39269,113855.12,null,74586.12,-74586.12,2748,0,2748,36521]
[47,1845,"Underground Conductors & Devices",265912.57,-130845.6,0,0,135066.97,265912.57,null,130845.6,-130845.6,9978,0,9978,125088.97]
[47,1850,"Line Transformers",428839.76,-227035.41,0,0,201804.35,428839.76,null,227035.41,-227035.41,9934,0,9934,191870.35]
[47,1855,"Services (Overhead & Underground)",33379.589999999997,-9610.48,1095.1300000000001,0,24864.239999999998,34474.720000000001,null,9610.48,-9610.48,1130,0,1130,23734.239999999998]
[47,1860,"Meters",254843.38,-193343.13,0,-54357,7143.25,640595.49,null,193343.13,-193343.13,-6826.25,7143.25,317,6826.25]
[47,1860,"Meters (Smart Meters)",622998.56999999995,-135345.62,9665.67,0,497318.61999999994,0,null,146729.69,-146729.69,42488.33,0,42488.33,454830.28999999992]
["N/A",1905,"Land",28299.7,0,0,0,28299.7,28299.7,null,0,0,0,0,0,28299.7]
[47,1908,"Buildings & Fixtures",862328.77,-252893.77,13386,0,622821,875714.77,null,252893.77,-252893.77,33825,0,33825,588996]
[13,1910,"Leasehold Improvements",0,0,0,0,0,0,null,0,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",39383.089999999997,-23355.73,457.09,0,16484.449999999997,39840.18,null,23355.73,-23355.73,2966,0,2966,13518.449999999997]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,0,null,null,0,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",0,0,0,0,0,null,null,0,0,0,0,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,null,null,0,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",57839.22,-50774.41,1403.56,0,8468.3699999999972,59242.78,null,50774.41,-50774.41,2803,0,2803,5665.3699999999972]
[10,1930,"Transportation Equipment",204793.8,-198401.8,0,0,6392,189045.8,null,198401.8,-198401.8,2556,0,2556,3836]
[8,1935,"Stores Equipment",0,0,0,0,0,null,null,0,0,0,0,0,0]
[8,1940,"Tools, Shop & Garage Equipment",29580.47,-16018.5,0,0,13561.970000000001,29580.47,null,16018.5,-16018.5,2279,0,2279,11282.970000000001]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,0,null,null,0,0,0,0,0,0]
[8,1950,"Power Operated Equipment",6018.28,-4466.29,0,0,1551.9899999999998,6018.28,null,4466.29,-4466.29,207,0,207,1344.9899999999998]
[8,1955,"Communications Equipment",0,0,0,0,0,null,null,0,0,0,0,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,0,0,0,0,null,null,0,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1995,"Contributions & Grants",-254514.18,254514.18,0,0,0,-220027.76,null,-28084.42,28084.42,0,0,0,0]
["N/A","etc.","Construction in progress",0,804777.26,707031.39,0,1511808.65,null,null,0,0,0,0,0,1511808.65]
[null,"etc.","Contributions & Grants",0,-226429.76,0,0,-226429.76,null,null,0,0,-6402,0,-6402,-220027.76]
[null,"etc.",null,0,0,0,0,0,null,null,0,null,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,null,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,null,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,null,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,null,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,null,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,null,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,null,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,null,0,0,0,0]
[null,null,null,null,null,null,null,0,null,null,0,null,0,0,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D8:D57)","v":5534824.7699999996},{"$f":"SUM(E8:E57)","v":-1333796.5999999999},{"$f":"SUM(F8:F57)","v":845104.15},{"$f":"SUM(G8:G57)","v":-54357},{"$f":"SUM(H8:H57)","v":4991775.3200000022},{"$f":"SUM(I8:I57)","v":5444723.8200000003},null,2246603.2399999998,-2246603.2399999998,{"$f":"SUM(M8:M57)","v":184710.41},7143.25,{"$f":"SUM(O8:O57)","v":191853.66},4799921.660000002]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,null,{"$f":"D59+F59+G59","v":0},null,null,null,null,null,null,{"$f":"K59+M59+N59","v":0},{"$f":"H59+O59","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,null,{"$f":"D60+F60+G60","v":0},null,null,null,null,null,null,{"$f":"K60+M60+N60","v":0},{"$f":"H60+O60","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D58:D60)","v":5534824.7699999996},null,{"$f":"SUM(F58:F60)","v":845104.15},{"$f":"SUM(G58:G60)","v":-54357},{"$f":"SUM(H58:H60)","v":4991775.3200000022},null,null,{"$f":"SUM(K58:K60)","v":2246603.2399999998},null,{"$f":"SUM(M58:M60)","v":184710.41},{"$f":"SUM(N58:N60)","v":7143.25},{"$f":"SUM(O58:O60)","v":191853.66},{"$f":"SUM(P58:P60)","v":4799921.660000002}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,null,"Total",null,null,null,null,null,null,null,null,null,{"$f":"M61+M62","v":184710.41}]
[null,null,null," ",null,null,null," ",null,null,null,null,null,null,null," "]
[null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,"Stores Equipment"]
[8,null,"Tools, Shop",null,null,null,null,"Tools, Shop"]
[8,null,"Meas/Testing",null,null,null,null,"Meas/Testing"]
[8,null,"Communication",null,null,null,null,"Communication"]
[null,null,null,null,null,null,null,"Net Depreciation",null,null,null,null,{"$f":"M63+M66+M70+M67+M68+M69","v":184710.41}]
[]
[null,null,null,null,null,"Year ",2015,"IFRS"]
[]
[null,null,null,"Cost",null,null,null,null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance",null,"Additions","Disposals","Closing Balance","RRR",null,"Opening Balance",null,"Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"H8","v":66758.94},0,5812.8,0,{"$f":"D77+F77+G77","v":72571.740000000005},224874.87,null,{"$f":"O8","v":19751},0,19862,0,{"$f":"K77+M77+N77","v":39613},{"$f":"H77-O77","v":32958.740000000005}]
["CEC",1612,"Land Rights (Formally known as Account 1906 and 1806)",5980,0,0,0,{"$f":"D78+F78+G78","v":5980},8588,null,0,0,0,0,{"$f":"K78+M78+N78","v":0},{"$f":"H78-O78","v":5980}]
["N/A",1805,"Land",20000,0,0,0,{"$f":"D79+F79+G79","v":20000},20000,null,0,0,0,0,{"$f":"K79+M79+N79","v":0},20000]
[47,1808,"Buildings",0,0,0,0,{"$f":"D80+F80+G80","v":0},null,null,0,0,0,0,{"$f":"K80+M80+N80","v":0},0]
[13,1810,"Leasehold Improvements",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",374745,0,1946.9,0,376691.9,484748.64,null,9831,0,9845,0,19676,357015.9]
[47,1820,"Distribution Station Equipment <50 kV",975050.33000000007,0,320188,0,1295238.33,1461098.33,null,27936,0,29807,0,57743,1237495.33]
[47,1825,"Storage Battery Equipment",0,0,0,0,0,0,null,0,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",423657.73000000004,0,88559.57,0,512217.30000000005,657557.62,null,19143.330000000002,0,20115.16,0,39258.490000000005,472958.81000000006]
[47,1835,"Overhead Conductors & Devices",237158.52000000005,0,27607.26,0,264765.78000000003,540579.01,null,10363,0,10700,0,21063,243702.78000000003]
[47,1840,"Underground Conduit",39269,0,0,0,39269,113855.12,null,2748,0,2748,0,5496,33773]
[47,1845,"Underground Conductors & Devices",135066.97,0,0,0,135066.97,265912.57,null,9978,0,9714,0,19692,115374.97]
[47,1850,"Line Transformers",201804.35,0,11110,0,212914.35,439949.76,null,9934,0,9613,0,19547,193367.35]
[47,1855,"Services (Overhead & Underground)",24864.239999999998,0,666.73,0,25530.969999999998,35141.449999999997,null,1130,0,1156,0,2286,23244.969999999998]
[47,1860,"Meters",7143.25,0,0,0,7143.25,null,null,317,0,317,0,634,6509.25]
[47,1860,"Meters (Smart Meters)",497318.61999999994,0,8016.18,-8842.89,496491.90999999992,648611.67000000004,null,42488.33,0,42698.400000000001,-1138.21,84048.52,412443.3899999999]
["N/A",1905,"Land",28299.7,0,0,0,28299.7,28299.7,null,0,0,0,0,0,28299.7]
[47,1908,"Buildings & Fixtures",622821,0,0,0,622821,875714.77,null,33825,0,34271,0,68096,554725]
[13,1910,"Leasehold Improvements",0,0,0,0,0,0,null,0,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",16484.449999999997,0,7254.44,0,23738.889999999996,47094.62,null,2966,0,3395,0,6361,17377.889999999996]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,0,null,null,0,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",0,0,0,0,0,null,null,0,0,0,0,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,null,null,0,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",8468.3699999999972,0,0,0,8468.3699999999972,59242.78,null,2803,0,2195,0,4998,3470.3699999999972]
[10,1930,"Transportation Equipment",6392,0,0,0,6392,189045.8,null,2556,0,2556,0,5112,1280]
[8,1935,"Stores Equipment",0,0,0,0,0,null,null,0,0,0,0,0,0]
[8,1940,"Tools, Shop & Garage Equipment",13561.970000000001,0,0,0,13561.970000000001,29580.47,null,2279,0,2279,0,4558,9003.9700000000012]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,0,null,null,0,0,0,0,0,0]
[8,1950,"Power Operated Equipment",1551.9899999999998,0,0,0,1551.9899999999998,6018.58,null,207,0,207,0,414,1137.9899999999998]
[8,1955,"Communications Equipment",0,0,0,0,0,null,null,0,0,0,0,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,0,0,0,0,null,null,0,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1995,"Contributions & Grants",0,0,0,0,0,-306162.92,null,0,0,0,0,0,0]
["N/A",2055,"Construction in progress",1511808.65,0,141543.88,0,1653352.5299999998,null,null,0,0,0,0,0,1653352.5299999998]
[null,"etc.","Contributions & Grants",-226429.76,0,-93493.16,0,-319922.92000000004,null,null,-6402,0,-6561,0,-12963,-306959.92000000004]
[null,"etc.",null,0,0,0,0,0,null,null,null,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,null,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,null,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,null,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,null,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,null,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,null,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,null,0,0,0,0,0]
[null,"etc.",null,{"$f":"H56","v":0},0,0,0,{"$f":"D125+F125+G125","v":0},null,null,null,0,0,0,0,0]
[null,null,null,{"$f":"H57","v":0},null,null,null,{"$f":"D126+F126+G126","v":0},null,null,{"$f":"O57","v":0},null,0,0,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D77:D126)","v":4991775.3200000022},0,519212.6,-8842.89,5502145.0300000012,5829750.8399999999,null,{"$f":"SUM(K77:K126)","v":191853.66},0,194917.56,-1138.21,385633.01,5116512.0200000014]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,null,{"$f":"D128+F128+G128","v":0},null,null,null,null,null,null,{"$f":"K128+M128+N128","v":0},{"$f":"H128+O128","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,null,{"$f":"D129+F129+G129","v":0},null,null,null,null,null,null,{"$f":"K129+M129+N129","v":0},{"$f":"H129+O129","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D127:D129)","v":4991775.3200000022},null,{"$f":"SUM(F127:F129)","v":519212.6},{"$f":"SUM(G127:G129)","v":-8842.89},{"$f":"SUM(H127:H129)","v":5502145.0300000012},null,null,{"$f":"SUM(K127:K129)","v":191853.66},null,{"$f":"SUM(M127:M129)","v":194917.56},{"$f":"SUM(N127:N129)","v":-1138.21},{"$f":"SUM(O127:O129)","v":385633.01},{"$f":"SUM(P127:P129)","v":5116512.0200000014}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,null,"Total",null,null,null,null,null,null,null,null,null,{"$f":"M130+M131","v":194917.56}]
[]
[null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,"Stores Equipment"]
[8,null,"Tools, Shop",null,null,null,null,"Tools, Shop"]
[8,null,"Meas/Testing",null,null,null,null,"Meas/Testing"]
[8,null,"Communication",null,null,null,null,"Communication"]
[null,null,null,null,null,null,null,"Net Depreciation",null,null,null,null,{"$f":"M132+M135+M139+M136+M137+M138","v":194917.56}]
[]
[null,null,null,null,null,"Year ",2016,"IFRS"]
[]
[null,null,null,"Cost",null,null,null,null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","CGAAP to IFRS Adjustments","Additions","Disposals","Closing Balance","RRR",null,"Opening Balance","CGAAP to IFRS Adjustments","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"H77","v":72571.740000000005},0,3999,0,{"$f":"D146+F146+G146","v":76570.740000000005},76570.740000000005,null,{"$f":"O77","v":39613},0,14126.74,0,{"$f":"K146+M146+N146","v":53739.74},{"$f":"H146-O146","v":22831.000000000007}]
["CEC",1612,"Land Rights (Formally known as Account 1906 and 1806)",5980,0,0,0,{"$f":"D147+F147+G147","v":5980},5980,null,0,0,0,0,{"$f":"K147+M147+N147","v":0},{"$f":"H147-O147","v":5980}]
["N/A",1805,"Land",20000,0,0,0,{"$f":"D148+F148+G148","v":20000},20000,null,0,0,0,0,{"$f":"K148+M148+N148","v":0},20000]
[47,1808,"Buildings",0,0,0,0,{"$f":"D149+F149+G149","v":0},null,null,0,0,0,0,{"$f":"K149+M149+N149","v":0},0]
[13,1810,"Leasehold Improvements",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",376691.9,0,59243.61,0,435935.51,435935.51,null,19676,0,9930.51,0,29606.510000000002,406329]
[47,1820,"Distribution Station Equipment <50 kV",1295238.33,0,54101.25,0,1349339.58,1349339.58,null,57743,0,36217.58,0,93960.58,1255379]
[47,1825,"Storage Battery Equipment",0,0,0,0,0,0,null,0,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",512217.30000000005,0,68411.92,-2839.28,577789.94000000006,577789.93999999994,null,39258.490000000005,0,21616.91,-482.46,60392.94000000001,517397.00000000006]
[47,1835,"Overhead Conductors & Devices",264765.78000000003,0,69002.98,0,333768.76,333768.76,null,21063,0,11058.76,0,32121.760000000002,301647]
[47,1840,"Underground Conduit",39269,0,0,0,39269,39269,null,5496,0,2698,0,8194,31075]
[47,1845,"Underground Conductors & Devices",135066.97,0,11013.02,0,146079.99,146079.99,null,19692,0,9385.99,0,29077.989999999998,117002]
[47,1850,"Line Transformers",212914.35,0,5695.75,0,218610.1,218610.1,null,19547,0,9495.1,0,29042.1,189568]
[47,1855,"Services (Overhead & Underground)",25530.969999999998,0,241.48,0,25772.449999999997,25772.45,null,2286,0,1175.45,0,3461.45,22310.999999999996]
[47,1860,"Meters",7143.25,0,{"$f":"1279.42-1279.42","v":0},0,7143.25,526354.34000000008,null,634,0,316.25,0,950.25,6193]
[47,1860,"Meters (Smart Meters)",496491.90999999992,0,27625.66,-4906.4799999999996,519211.08999999991,0,null,84048.52,0,43291.66,-1076.49,126263.69,392947.39999999991]
["N/A",1905,"Land",28299.7,0,0,0,28299.7,28299.7,null,0,0,0,0,0,28299.7]
[47,1908,"Buildings & Fixtures",622821,0,52500,0,675321,675321,null,68096,0,34446,0,102542,572779]
[13,1910,"Leasehold Improvements",0,0,0,0,0,0,null,0,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",23738.889999999996,0,0,0,23738.889999999996,23738.89,null,6361,0,3494.89,0,9855.89,13882.999999999996]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,0,null,null,0,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",0,0,0,0,0,null,null,0,0,0,0,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,6392,null,0,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",8468.3699999999972,0,843.55,0,9311.9199999999964,9311.92,null,4998,0,1668.92,0,6666.92,2644.9999999999964]
[10,1930,"Transportation Equipment",6392,0,0,0,6392,6392,null,5112,0,1280,0,6392,0]
[8,1935,"Stores Equipment",0,0,0,0,0,null,null,0,0,0,0,0,0]
[8,1940,"Tools, Shop & Garage Equipment",13561.970000000001,0,7415.07,0,20977.040000000001,20977.040000000001,null,4558,0,2053.04,0,6611.04,14366]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,0,null,null,0,0,0,0,0,0]
[8,1950,"Power Operated Equipment",1551.9899999999998,0,0,0,1551.9899999999998,0,null,414,0,206.99,0,620.99,930.99999999999977]
[8,1955,"Communications Equipment",0,0,0,0,0,null,null,0,0,0,0,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,0,0,0,0,null,null,0,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1995,"Contributions & Grants",0,0,0,0,0,0,null,0,0,0,0,0,0]
["N/A",2055,"Construction in progress",1653352.5299999998,0,1153904.3899999999,0,2807256.92,2807256.92,null,0,0,0,0,0,2807256.92]
[null,"etc.","Contributions & Grants",-319922.92000000004,0,-17740.689999999999,0,-337663.61000000004,null,null,-12963,0,-8374.61,0,-21337.61,-316326.00000000006]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.",null,{"$f":"H125","v":0},0,0,0,{"$f":"D194+F194+G194","v":0},null,null,{"$f":"O125","v":0},0,0,0,0,0]
[null,null,null,{"$f":"H126","v":0},null,null,null,{"$f":"D195+F195+G195","v":0},null,null,{"$f":"O126","v":0},null,0,0,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D146:D195)","v":5502145.0300000012},{"$f":"SUM(E146:E195)","v":0},{"$f":"SUM(F146:F195)","v":1496256.99},{"$f":"SUM(G146:G195)","v":-7745.76},{"$f":"SUM(H146:H195)","v":6990656.2600000007},{"$f":"SUM(I77:I126)","v":5829750.8399999999},null,{"$f":"SUM(K146:K195)","v":385633.01},{"$f":"SUM(L146:L195)","v":0},194088.18000000005,{"$f":"SUM(N146:N195)","v":-1558.95},{"$f":"SUM(O146:O195)","v":578162.24000000011},{"$f":"SUM(P146:P195)","v":6412494.0199999996}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,null,{"$f":"D197+F197+G197","v":0},null,null,null,null,null,null,{"$f":"K197+M197+N197","v":0},{"$f":"H197+O197","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,null,{"$f":"D198+F198+G198","v":0},null,null,null,null,null,null,{"$f":"K198+M198+N198","v":0},{"$f":"H198+O198","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D196:D198)","v":5502145.0300000012},null,{"$f":"SUM(F196:F198)","v":1496256.99},{"$f":"SUM(G196:G198)","v":-7745.76},{"$f":"SUM(H196:H198)","v":6990656.2600000007},null,null,{"$f":"SUM(K196:K198)","v":385633.01},null,{"$f":"SUM(M196:M198)","v":194088.18000000005},{"$f":"SUM(N196:N198)","v":-1558.95},{"$f":"SUM(O196:O198)","v":578162.24000000011},{"$f":"SUM(P196:P198)","v":6412494.0199999996}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,null,"Total",null,null,null,null,null,null,null,null,null,{"$f":"M199+M200","v":194088.18000000005}]
[]
[null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,"Stores Equipment"]
[8,null,"Tools, Shop",null,null,null,null,"Tools, Shop"]
[8,null,"Meas/Testing",null,null,null,null,"Meas/Testing"]
[8,null,"Communication",null,null,null,null,"Communication"]
[null,null,null,null,null,null,null,"Net Depreciation",null,null,null,null,{"$f":"M201+M204+M208+M205+M206+M207","v":194088.18000000005}]
[]
[]
[null,null,null,null,null,"Year ",2017,"IFRS"]
[]
[null,null,null,"Cost",null,null,null,null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","CGAAP to IFRS Adjustments","Additions","Disposals","Closing Balance",null,null,"Opening Balance","CGAAP to IFRS Adjustments","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"H146","v":76570.740000000005},0,32399,0,{"$f":"D216+F216+G216","v":108969.74},null,null,{"$f":"O146","v":53739.74},0,13078,0,{"$f":"K216+M216+N216","v":66817.739999999991},{"$f":"H216-O216","v":42152.000000000015}]
["CEC",1612,"Land Rights (Formally known as Account 1906 and 1806)",5980,0,0,0,{"$f":"D217+F217+G217","v":5980},null,null,0,0,0,0,{"$f":"K217+M217+N217","v":0},{"$f":"H217-O217","v":5980}]
["N/A",1805,"Land",20000,0,0,0,{"$f":"D218+F218+G218","v":20000},null,null,0,0,0,0,0,20000]
[47,1808,"Buildings",0,0,0,0,{"$f":"D219+F219+G219","v":0},null,null,0,0,0,0,0,0]
[13,1810,"Leasehold Improvements",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",435935.51,0,3525000,0,3960935.51,null,null,29606.510000000002,0,17718,0,47324.51,3913611]
[47,1820,"Distribution Station Equipment <50 kV",1349339.58,0,3400,0,1352739.58,null,null,93960.58,0,36767,0,130727.58,1222012]
[47,1825,"Storage Battery Equipment",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",577789.94000000006,0,64183,0,641972.94000000006,null,null,60392.94000000001,0,24632,0,85024.94,556948]
[47,1835,"Overhead Conductors & Devices",333768.76,0,21533,0,355301.76,null,null,32121.760000000002,0,11755,0,43876.76,311425]
[47,1840,"Underground Conduit",39269,0,0,0,39269,null,null,8194,0,2553,0,10747,28522]
[47,1845,"Underground Conductors & Devices",146079.99,0,135,0,146214.99,null,null,29077.989999999998,0,9319,0,38396.99,107818]
[47,1850,"Line Transformers",218610.1,0,10905,0,229515.1,null,null,29042.1,0,9688,0,38730.1,190785]
[47,1855,"Services (Overhead & Underground)",25772.449999999997,0,987,0,26759.449999999997,null,null,3461.45,0,1196,0,4657.45,22101.999999999996]
[47,1860,"Meters",7143.25,0,0,0,7143.25,null,null,950.25,0,317,0,1267.25,5876]
[47,1860,"Meters (Smart Meters)",519211.08999999991,0,40566,0,559777.08999999985,null,null,126263.69,0,43772,0,170035.69,389741.39999999985]
["N/A",1905,"Land",28299.7,0,0,0,28299.7,null,null,0,0,0,0,0,28299.7]
[47,1908,"Buildings & Fixtures",675321,0,1500,0,676821,null,null,102542,0,35371,0,137913,538908]
[13,1910,"Leasehold Improvements",0,0,0,0,0,null,null,0,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",23738.889999999996,0,3845,0,27583.889999999996,null,null,9855.89,0,3271,0,13126.89,14456.999999999996]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,0,null,null,0,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",0,0,0,0,0,null,null,0,0,0,0,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,null,null,0,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",9311.9199999999964,0,2077,0,11388.919999999996,null,null,6666.92,0,1516,0,8182.92,3205.9999999999964]
[10,1930,"Transportation Equipment",6392,0,0,0,6392,null,null,6392,0,0,0,6392,0]
[8,1935,"Stores Equipment",0,0,0,0,0,null,null,0,0,0,0,0,0]
[8,1940,"Tools, Shop & Garage Equipment",20977.040000000001,0,0,0,20977.040000000001,null,null,6611.04,0,2575,0,9186.0400000000009,11791]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,0,null,null,0,0,0,0,0,0]
[8,1950,"Power Operated Equipment",1551.9899999999998,0,670,0,2221.9899999999998,null,null,620.99,0,249,0,869.99,1351.9999999999998]
[8,1955,"Communications Equipment",0,0,0,0,0,null,null,0,0,0,0,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,0,0,0,0,null,null,0,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,{"$f":"D247+F247+G247","v":0},null,null,0,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,{"$f":"D248+F248+G248","v":0},null,null,0,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1995,"Contributions & Grants",0,0,0,0,0,null,null,0,0,0,0,0,0]
["N/A","etc.","Construction in progress",2807256.92,0,-2807256.92,0,0,null,null,0,0,0,0,0,0]
[null,"etc.","Contributions & Grants",-337663.61000000004,0,0,0,-337663.61000000004,null,null,-21337.61,0,-8851,0,-30188.61,-307475.00000000006]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,null,null,0,null,0,0,0,null,null,0,0,0,0,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D216:D264)","v":6990656.2600000007},{"$f":"SUM(E216:E264)","v":0},{"$f":"SUM(F216:F264)","v":899943.08000000007},0,{"$f":"SUM(H216:H264)","v":7890599.3399999999},null,null,{"$f":"SUM(K216:K264)","v":578162.24000000011},null,{"$f":"SUM(M216:M264)","v":204926},0,{"$f":"SUM(O216:O264)","v":783088.24000000011},{"$f":"SUM(P216:P264)","v":7107511.0999999996}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,null,{"$f":"D266+F266+G266","v":0},null,null,null,null,null,null,{"$f":"K266+M266+N266","v":0},{"$f":"H266+O266","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,null,{"$f":"D267+F267+G267","v":0},null,null,null,null,null,null,{"$f":"K267+M267+N267","v":0},{"$f":"H267+O267","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D265:D267)","v":6990656.2600000007},null,{"$f":"SUM(F265:F267)","v":899943.08000000007},{"$f":"SUM(G265:G267)","v":0},{"$f":"SUM(H265:H267)","v":7890599.3399999999},null,null,{"$f":"SUM(K265:K267)","v":578162.24000000011},{"$f":"SUM(L265:L267)","v":0},204926,0,{"$f":"SUM(O265:O267)","v":783088.24000000011},{"$f":"SUM(P265:P267)","v":7107511.0999999996}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,null,"Total",null,null,null,null,null,null,null,null,null,{"$f":"M268+M269","v":204926}]
[]
[null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,"Stores Equipment"]
[8,null,"Tools, Shop",null,null,null,null,"Tools, Shop"]
[8,null,"Meas/Testing",null,null,null,null,"Meas/Testing"]
[8,null,"Communication",null,null,null,null,"Communication"]
[null,null,null,null,null,null,null,"Net Depreciation",null,null,null,null,{"$f":"M270+M273+M277+M274+M275+M276","v":204926}]
[]
[]
[null,null,null,null,null,"Year ",2018,"IFRS"]
[]
[null,null,null,"Cost",null,null,null,null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class","OEB","Description","Opening Balance","CGAAP to IFRS Adjustments","Additions","Disposals","Closing Balance",null,null,"Opening Balance","CGAAP to IFRS Adjustments","Additions","Disposals","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"H216","v":108969.74},0,1000,0,{"$f":"D285+F285+G285","v":109969.74},null,null,{"$f":"O216","v":66817.739999999991},0,16151,0,{"$f":"K285+M285+N285","v":82968.739999999991},{"$f":"H285-O285","v":27001.000000000015}]
["CEC",1612,"Land Rights (Formally known as Account 1906 and 1806)",{"$f":"H217","v":5980},0,0,0,{"$f":"D286+F286+G286","v":5980},null,null,{"$f":"O217","v":0},0,0,0,{"$f":"K286+M286+N286","v":0},{"$f":"H286-O286","v":5980}]
["N/A",1805,"Land",20000,0,0,0,{"$f":"D287+F287+G287","v":20000},null,null,0,0,0,0,{"$f":"K287+M287+N287","v":0},20000]
[47,1808,"Buildings",0,0,0,0,{"$f":"D288+F288+G288","v":0},null,null,0,0,0,0,{"$f":"K288+M288+N288","v":0},0]
[13,1810,"Leasehold Improvements",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",3960935.51,0,null,0,3960935.51,null,null,47324.51,0,89526,0,136850.51,3824085]
[47,1820,"Distribution Station Equipment <50 kV",1352739.58,0,null,0,1352739.58,null,null,130727.58,0,32629,0,163356.58000000002,1189383]
[47,1825,"Storage Battery Equipment",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",641972.94000000006,0,81500,0,723472.94000000006,null,null,85024.94,0,27156,0,112180.94,611292]
[47,1835,"Overhead Conductors & Devices",355301.76,0,{"$f":"17930+10000","v":27930},0,383231.76,null,null,43876.76,0,12168,0,56044.76,327187]
[47,1840,"Underground Conduit",39269,0,0,0,39269,null,null,10747,0,2553,0,13300,25969]
[47,1845,"Underground Conductors & Devices",146214.99,0,20000,0,166214.99,null,null,38396.99,0,9333,0,47729.99,118485]
[47,1850,"Line Transformers",229515.1,0,{"$f":"9000+8350","v":17350},0,246865.1,null,null,38730.1,0,10042,0,48772.1,198093]
[47,1855,"Services (Overhead & Underground)",26759.449999999997,0,3500,0,30259.449999999997,null,null,4657.45,0,1271,0,5928.45,24330.999999999996]
[47,1860,"Meters",7143.25,0,0,0,7143.25,null,null,1267.25,0,317,0,1584.25,5559]
[47,1860,"Meters (Smart Meters)",559777.08999999985,0,14300,0,574077.08999999985,null,null,170035.69,0,45601,0,215636.69,358440.39999999985]
["N/A",1905,"Land",28299.7,0,0,0,28299.7,null,null,0,0,0,0,0,28299.7]
[47,1908,"Buildings & Fixtures",676821,0,2000,0,678821,null,null,137913,0,35489,0,173402,505419]
[13,1910,"Leasehold Improvements",0,0,0,0,0,null,null,0,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",27583.889999999996,0,3750,0,31333.889999999996,null,null,13126.89,0,3441,0,16567.89,14765.999999999996]
[8,1915,"Office Furniture & Equipment (5 years)",0,0,0,0,0,null,null,0,0,0,0,0,0]
[10,1920,"Computer Equipment - Hardware",0,0,0,0,0,null,null,0,0,0,0,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,null,null,0,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",11388.919999999996,0,4500,0,15888.919999999996,null,null,8182.92,0,1612,0,9794.92,6093.9999999999964]
[10,1930,"Transportation Equipment",6392,0,0,0,6392,null,null,6392,0,0,0,6392,0]
[8,1935,"Stores Equipment",0,0,0,0,0,null,null,0,0,0,0,0,0]
[8,1940,"Tools, Shop & Garage Equipment",20977.040000000001,0,0,0,20977.040000000001,null,null,9186.0400000000009,0,2469,0,11655.04,9322]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,0,null,null,0,0,0,0,0,0]
[8,1950,"Power Operated Equipment",2221.9899999999998,0,0,0,2221.9899999999998,null,null,869.99,0,292,0,1161.99,1059.9999999999998]
[8,1955,"Communications Equipment",0,0,0,0,0,null,null,0,0,0,0,0,0]
[8,1955,"Communication Equipment (Smart Meters)",0,0,0,0,0,null,null,0,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,{"$f":"D316+F316+G316","v":0},null,null,0,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,{"$f":"D317+F317+G317","v":0},null,null,0,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,0,null,null,0,0,0,0,0,0]
[47,1995,"Contributions & Grants",0,0,0,0,0,null,null,0,0,0,0,0,0]
["N/A",2055,"Construction in progress",0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.","Contributions & Grants",-337663.61000000004,0,-10000,0,-347663.61000000004,null,null,-30188.61,0,-8982,0,-39170.61,-308493.00000000006]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.",null,0,0,0,0,0,null,null,0,0,0,0,0,0]
[null,"etc.",null,{"$f":"H263","v":0},0,0,0,0,null,null,0,0,0,0,0,0]
[null,null,null,{"$f":"H264","v":0},0,0,0,0,null,null,0,0,0,0,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D285:D333)","v":7890599.3399999999},{"$f":"SUM(E285:E333)","v":0},165830,{"$f":"SUM(G285:G333)","v":0},{"$f":"SUM(H285:H333)","v":8056429.3399999989},null,null,{"$f":"SUM(K285:K333)","v":783088.24000000011},null,{"$f":"SUM(M285:M333)","v":281068},{"$f":"SUM(N285:N333)","v":0},{"$f":"SUM(O285:O333)","v":1064156.2399999998},{"$f":"SUM(P285:P333)","v":6992273.0999999996}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,null,{"$f":"D335+F335+G335","v":0},null,null,null,null,null,null,{"$f":"K335+M335+N335","v":0},{"$f":"H335+O335","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,null,{"$f":"D336+F336+G336","v":0},null,null,null,null,null,null,{"$f":"K336+M336+N336","v":0},{"$f":"H336+O336","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D334:D336)","v":7890599.3399999999},null,{"$f":"SUM(F334:F336)","v":165830},{"$f":"SUM(G334:G336)","v":0},{"$f":"SUM(H334:H336)","v":8056429.3399999989},null,null,{"$f":"SUM(K334:K336)","v":783088.24000000011},null,{"$f":"SUM(M334:M336)","v":281068},{"$f":"SUM(N334:N336)","v":0},{"$f":"SUM(O334:O336)","v":1064156.2399999998},{"$f":"SUM(P334:P336)","v":6992273.0999999996}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,null,"Total",null,null,null,null,null,null,null,null,null,{"$f":"M337+M338","v":281068}]
[]
[null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,"Stores Equipment"]
[8,null,"Tools, Shop",null,null,null,null,"Tools, Shop"]
[8,null,"Meas/Testing",null,null,null,null,"Meas/Testing"]
[8,null,"Communication",null,null,null,null,"Communication"]
[null,null,null,null,null,null,null,"Net Depreciation",null,null,null,null,{"$f":"M339+M342+M346+M343+M344+M345","v":281068}]

{"sheet":"Appendix 2-BB Service Life  ","index":10,"n_rows":106,"n_cols":17,"rows_kept":106,"cut":false,"hidden":false,"merged":[[99,2,99,4],[99,6,99,7],[102,0,102,7],[96,2,96,4],[96,6,96,7],[97,2,97,4],[97,6,97,7],[98,2,98,4],[98,6,98,7],[93,2,93,4],[93,6,93,7],[94,2,94,4],[94,6,94,7],[95,2,95,4],[95,6,95,7],[91,1,92,1],[91,2,92,2],[91,3,91,4],[91,6,91,7],[92,3,92,4],[92,6,92,7],[87,1,90,1],[87,2,90,2],[87,3,87,4],[87,6,87,7],[88,3,88,4],[88,6,88,7],[89,3,89,4],[89,6,89,7],[90,3,90,4],[90,6,90,7],[85,1,86,1],[85,2,86,2],[85,3,85,4],[85,6,85,7],[86,3,86,4],[86,6,86,7],[81,1,84,1],[81,2,84,2],[81,3,81,4],[81,6,81,7],[82,3,82,4],[82,6,82,7],[83,3,83,4],[83,6,83,7],[84,3,84,4],[84,6,84,7],[79,2,79,4],[79,6,79,7],[80,2,80,4],[80,5,80,7],[73,13,73,14],[73,15,73,16],[74,2,74,4],[75,2,75,4],[75,6,75,7],[73,10,74,10],[73,11,73,12],[76,6,76,7],[77,3,77,4],[71,0,71,7],[73,2,73,4],[73,5,74,7],[73,9,74,9],[77,6,77,7],[78,3,78,4],[78,6,78,7],[68,2,68,4],[59,2,59,4],[60,2,60,4],[61,1,62,1],[61,2,62,2],[61,3,61,4],[62,3,62,4],[76,1,78,1],[76,2,78,2],[76,3,76,4],[58,2,58,4],[48,2,48,4],[49,0,67,0],[49,2,49,4],[50,2,50,4],[51,2,51,4],[52,2,52,4],[53,2,53,4],[54,2,54,4],[63,2,63,4],[64,2,64,4],[65,2,65,4],[66,2,66,4],[67,2,67,4],[32,0,48,0],[32,1,34,1],[32,2,34,2],[32,3,32,4],[33,3,33,4],[42,2,42,4],[43,2,43,4],[44,2,44,4],[45,2,45,4],[46,2,46,4],[47,2,47,4],[55,2,55,4],[56,1,57,1],[56,2,57,2],[56,3,56,4],[57,3,57,4],[37,1,39,1],[37,2,39,2],[37,3,37,4],[38,3,38,4],[39,3,39,4],[40,1,41,1],[40,3,40,4],[41,3,41,4],[34,3,34,4],[35,2,35,4],[36,2,36,4],[15,0,31,0],[15,1,17,1],[15,2,17,2],[15,3,15,4],[16,3,17,3],[24,2,24,4],[25,2,25,4],[26,2,26,4],[27,2,27,4],[28,2,28,4],[29,2,29,4],[18,1,20,1],[18,2,20,2],[18,3,18,4],[19,3,20,3],[21,1,23,1],[21,2,23,2],[21,3,21,4],[22,3,23,3],[31,2,31,4],[0,15,0,16],[1,15,1,16],[2,15,2,16],[3,15,3,16],[4,15,4,16],[6,15,6,16],[13,11,13,12],[13,13,13,14],[30,2,30,4],[13,2,13,4],[13,5,13,7],[13,9,14,9],[13,10,14,10],[8,0,8,16],[9,0,9,16],[10,0,10,16],[13,15,13,16],[14,2,14,4]]}
[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:"]
[]
["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,{"$f":"IF(ISERROR(1/L16), \"\", 1/L16)","v":""},null,{"$f":"IF(ISERROR(1/N16), \"\", 1/N16)","v":""},{"$f":"IF(ISBLANK(N16),\"\",IF(N16<F16,\"Yes\",\"No\"))","v":""},{"$f":"IF(ISBLANK(N16),\"\",IF(N16>H16,\"Yes\",\"No\"))","v":""}]
[null,null,null,"Cross Arm","Wood",20,40,55,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,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,{"$f":"IF(ISERROR(1/L76), \"\", 1/L76)","v":""},null,{"$f":"IF(ISERROR(1/N76), \"\", 1/N76)","v":""},{"$f":"IF(ISBLANK(N76),\"\",IF(N76<F76,\"Yes\",\"No\"))","v":""},{"$f":"IF(ISBLANK(N76),\"\",IF(N76>G76,\"Yes\",\"No\"))","v":""}]
[null,2,"Vehicles","Trucks & Buckets",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,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:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CA"]
["Depreciation and Amortization Expense"]
[null,"Former CGAAP (Year 1)"]
[]
["Select the set of appendices that apply",null,null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard"]
["2012 Set of Appendices (2-CA to 2-CG)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,null,2012,"Former CGAAP"]
["2013 Set of Appendices (2-CA to 2-CF)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,null,2013,"Former CGAAP"]
[]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan. 1","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation 1","Years","Depreciation Rate","Current Year Depreciation Expense","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) ","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$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,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CB"]
["Depreciation and Amortization Expense"]
["Revised CGAAP (Year 1)"]
[]
["Select the set of appendices that apply",null,null,null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below",null,"Accounting Standard"]
["2012 Set of Appendices (2-CA to 2-CG)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,null,null,2012,null,"Revised CGAAP"]
["2013 Set of Appendices (2-CA to 2-CF)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,null,null,2013,null,"Revised CGAAP"]
[]
[]
["Account","Description","Opening NBV as at Jan 15","Additions","Average Remaining Life of Opening NBV 4","Years (new additions only) 3","Depreciation Rate on New Additions","Depreciation Expense on Opening NBV","Depreciation Expense on Additions 1","Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n (l)","Variance 2","Depreciation Expense on Current Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated During the Year\n(o)","Current Full Year Depreciation 6"]
[null,null,"(a)","(d)","(i)","(f)","(g) = 1 / (f)","(j) = (a) / (i)","(h)=((d)*0.5)/(f) ","(k) = (j) + (h)",null,"(m) = (k) - (l)","(n) = (d)/(f) ",null,"(p) = (j) + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"IF(F20=0,0,1/F20)","v":0},{"$f":"IF(E20=0,0,+C20/E20)","v":0},{"$f":"IF(F20=0,0,+(D20*0.5)/F20)","v":0},{"$f":"IF(ISERROR(+H20+I20), 0, +H20+I20)","v":0},null,{"$f":"IF(ISERROR(+J20-K20), 0, +J20-K20)","v":0},{"$f":"IF(F20=0,0,+(D20)/F20)","v":0},null,{"$f":"IF(ISERROR(+M20+H20-N20), 0, +M20+H20-N20)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,null,null,0,0,0,0,null,0,0,null,{"$f":"IF(ISERROR(+M21+H21-N21), 0, +M21+H21-N21)","v":0}]
[1805,"Land",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1808,"Buildings",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1810,"Leasehold Improvements",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1825,"Storage Battery Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1835,"Overhead Conductors & Devices",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1840,"Underground Conduit",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1845,"Underground Conductors & Devices",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1850,"Line Transformers",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1855,"Services (Overhead & Underground)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1860,"Meters",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1860,"Meters (Smart Meters)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1905,"Land",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1908,"Buildings & Fixtures",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1910,"Leasehold Improvements",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equipment - Hardware",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1930,"Transportation Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1935,"Stores Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1945,"Measurement & Testing Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1950,"Power Operated Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1955,"Communications Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1960,"Miscellaneous Equipment ",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1970,"Load Management Controls Customer Premises",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1980,"System Supervisor Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1990,"Other Tangible Property",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1995,"Contributions & Grants",null,null,null,null,0,0,0,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C20:C57)","v":0},{"$f":"SUM(D20:D57)","v":0},null,null,null,{"$f":"SUM(H20:H57)","v":0},0,0,0,0,0,0,0]
[]
["Notes:"]
[]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[3,"The applicant should ensure that the years for new additions of assets are the asset useful lives determined by management in accordance with the Board's regulatory accounting policies.   The capitalization and depreciation expense accounting changes should be implemented consistent with the Board’s regulatory accounting policies as set out for modified IFRS as contained in the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, the Kinectrics Report, and the Revised 2012 Accounting Procedures Handbook for Electricity Distributors (“APH”)."]
[4,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding current year's additions) under the change in policies under CGAAP.  For example, Asset A had a useful life of 20 years under CGAAP without the change in policies.  On January 1 of the year of policy changes, Asset A was 3 years depreciated. As a result, Asset A would have a remaining service life of 17 years (20 years less 3 years) as at January 1 of the year of policy changes.  Due to making the change in policies under CGAAP, management re-assessed the asset useful lives and concluded that the revised useful life of Asset A is now 30 years. Therefore, the average remaining useful life of the opening balance of Asset A is determined to be 27 years (30 years less 3 years) under the revised CGAAP as at January 1 of the year of policy changes."]
[5," NBV must exclude assets still on the books but which have been fully amortized or depreciated."]
[6,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

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[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CC"]
["Depreciation and Amortization Expense"]
["Revised CGAAP (Year 2)"]
[]
["Select the set of appendices that apply",null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard"]
["2012 Set of Appendices (2-CA to 2-CG)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,2013,"Revised CGAAP"]
["2013 Set of Appendices (2-CA to 2-CF)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,2014,"Revised CGAAP"]
[]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","Current Year Depreciation Expense 1"," Depreciation Expense per Apppendix 2-BA Fixed Assets, Column J\n (l)","Variance 2","Depreciation Expense on Current Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated During the Year\n(o)","Current Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)= Prior Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = Prior Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D20=0,0,1/D20)","v":0},{"$f":"IF(D20=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O20,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O20+((C20*0.5)/D20))","v":0},null,{"$f":"IF(ISERROR(+F20-G20), 0, +F20-G20)","v":0},{"$f":"IF(D20=0,0,+(C20)/D20)","v":0},null,{"$f":"IF(ISERROR(+I20+'App.2-CB_NewCGAAP_DepExp_Yr1'!O20-J20), 0, +I20+'App.2-CB_NewCGAAP_DepExp_Yr1'!O20-J20)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D21=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O21,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O21+((C21*0.5)/D21))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I21+'App.2-CB_NewCGAAP_DepExp_Yr1'!O21-J21), 0, +I21+'App.2-CB_NewCGAAP_DepExp_Yr1'!O21-J21)","v":0}]
[1805,"Land",null,null,0,{"$f":"IF(D22=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O22,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O22+((C22*0.5)/D22))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CB_NewCGAAP_DepExp_Yr1'!O22-J22), 0, +I22+'App.2-CB_NewCGAAP_DepExp_Yr1'!O22-J22)","v":0}]
[1808,"Buildings",null,null,0,{"$f":"IF(D23=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O23,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O23+((C23*0.5)/D23))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CB_NewCGAAP_DepExp_Yr1'!O23-J23), 0, +I23+'App.2-CB_NewCGAAP_DepExp_Yr1'!O23-J23)","v":0}]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D24=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O24,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O24+((C24*0.5)/D24))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CB_NewCGAAP_DepExp_Yr1'!O24-J24), 0, +I24+'App.2-CB_NewCGAAP_DepExp_Yr1'!O24-J24)","v":0}]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D25=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O25,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O25+((C25*0.5)/D25))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CB_NewCGAAP_DepExp_Yr1'!O25-J25), 0, +I25+'App.2-CB_NewCGAAP_DepExp_Yr1'!O25-J25)","v":0}]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D26=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O26,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O26+((C26*0.5)/D26))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CB_NewCGAAP_DepExp_Yr1'!O26-J26), 0, +I26+'App.2-CB_NewCGAAP_DepExp_Yr1'!O26-J26)","v":0}]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D27=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O27,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O27+((C27*0.5)/D27))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CB_NewCGAAP_DepExp_Yr1'!O27-J27), 0, +I27+'App.2-CB_NewCGAAP_DepExp_Yr1'!O27-J27)","v":0}]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D28=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O28,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O28+((C28*0.5)/D28))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CB_NewCGAAP_DepExp_Yr1'!O28-J28), 0, +I28+'App.2-CB_NewCGAAP_DepExp_Yr1'!O28-J28)","v":0}]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D29=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O29,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O29+((C29*0.5)/D29))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CB_NewCGAAP_DepExp_Yr1'!O29-J29), 0, +I29+'App.2-CB_NewCGAAP_DepExp_Yr1'!O29-J29)","v":0}]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D30=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O30,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O30+((C30*0.5)/D30))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CB_NewCGAAP_DepExp_Yr1'!O30-J30), 0, +I30+'App.2-CB_NewCGAAP_DepExp_Yr1'!O30-J30)","v":0}]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D31=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O31,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O31+((C31*0.5)/D31))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CB_NewCGAAP_DepExp_Yr1'!O31-J31), 0, +I31+'App.2-CB_NewCGAAP_DepExp_Yr1'!O31-J31)","v":0}]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D32=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O32,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O32+((C32*0.5)/D32))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CB_NewCGAAP_DepExp_Yr1'!O32-J32), 0, +I32+'App.2-CB_NewCGAAP_DepExp_Yr1'!O32-J32)","v":0}]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D33=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O33,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O33+((C33*0.5)/D33))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CB_NewCGAAP_DepExp_Yr1'!O33-J33), 0, +I33+'App.2-CB_NewCGAAP_DepExp_Yr1'!O33-J33)","v":0}]
[1860,"Meters",null,null,0,{"$f":"IF(D34=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O34,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O34+((C34*0.5)/D34))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CB_NewCGAAP_DepExp_Yr1'!O34-J34), 0, +I34+'App.2-CB_NewCGAAP_DepExp_Yr1'!O34-J34)","v":0}]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D35=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O35,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O35+((C35*0.5)/D35))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CB_NewCGAAP_DepExp_Yr1'!O35-J35), 0, +I35+'App.2-CB_NewCGAAP_DepExp_Yr1'!O35-J35)","v":0}]
[1905,"Land",null,null,0,{"$f":"IF(D36=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O36,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O36+((C36*0.5)/D36))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CB_NewCGAAP_DepExp_Yr1'!O36-J36), 0, +I36+'App.2-CB_NewCGAAP_DepExp_Yr1'!O36-J36)","v":0}]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D37=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O37,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O37+((C37*0.5)/D37))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CB_NewCGAAP_DepExp_Yr1'!O37-J37), 0, +I37+'App.2-CB_NewCGAAP_DepExp_Yr1'!O37-J37)","v":0}]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D38=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O38,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O38+((C38*0.5)/D38))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CB_NewCGAAP_DepExp_Yr1'!O38-J38), 0, +I38+'App.2-CB_NewCGAAP_DepExp_Yr1'!O38-J38)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D39=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O39,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O39+((C39*0.5)/D39))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CB_NewCGAAP_DepExp_Yr1'!O39-J39), 0, +I39+'App.2-CB_NewCGAAP_DepExp_Yr1'!O39-J39)","v":0}]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D40=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O40,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O40+((C40*0.5)/D40))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CB_NewCGAAP_DepExp_Yr1'!O40-J40), 0, +I40+'App.2-CB_NewCGAAP_DepExp_Yr1'!O40-J40)","v":0}]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D41=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O41,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O41+((C41*0.5)/D41))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CB_NewCGAAP_DepExp_Yr1'!O41-J41), 0, +I41+'App.2-CB_NewCGAAP_DepExp_Yr1'!O41-J41)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D42=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O42,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O42+((C42*0.5)/D42))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CB_NewCGAAP_DepExp_Yr1'!O42-J42), 0, +I42+'App.2-CB_NewCGAAP_DepExp_Yr1'!O42-J42)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D43=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O43,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O43+((C43*0.5)/D43))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CB_NewCGAAP_DepExp_Yr1'!O43-J43), 0, +I43+'App.2-CB_NewCGAAP_DepExp_Yr1'!O43-J43)","v":0}]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D44=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O44,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O44+((C44*0.5)/D44))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CB_NewCGAAP_DepExp_Yr1'!O44-J44), 0, +I44+'App.2-CB_NewCGAAP_DepExp_Yr1'!O44-J44)","v":0}]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D45=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O45,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O45+((C45*0.5)/D45))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CB_NewCGAAP_DepExp_Yr1'!O45-J45), 0, +I45+'App.2-CB_NewCGAAP_DepExp_Yr1'!O45-J45)","v":0}]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D46=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O46,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O46+((C46*0.5)/D46))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CB_NewCGAAP_DepExp_Yr1'!O46-J46), 0, +I46+'App.2-CB_NewCGAAP_DepExp_Yr1'!O46-J46)","v":0}]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D47=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O47,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O47+((C47*0.5)/D47))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CB_NewCGAAP_DepExp_Yr1'!O47-J47), 0, +I47+'App.2-CB_NewCGAAP_DepExp_Yr1'!O47-J47)","v":0}]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D48=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O48,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O48+((C48*0.5)/D48))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I48+'App.2-CB_NewCGAAP_DepExp_Yr1'!O48-J48), 0, +I48+'App.2-CB_NewCGAAP_DepExp_Yr1'!O48-J48)","v":0}]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D49=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O49,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O49+((C49*0.5)/D49))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I49+'App.2-CB_NewCGAAP_DepExp_Yr1'!O49-J49), 0, +I49+'App.2-CB_NewCGAAP_DepExp_Yr1'!O49-J49)","v":0}]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D50=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O50,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O50+((C50*0.5)/D50))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CB_NewCGAAP_DepExp_Yr1'!O50-J50), 0, +I50+'App.2-CB_NewCGAAP_DepExp_Yr1'!O50-J50)","v":0}]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D51=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O51,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O51+((C51*0.5)/D51))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I51+'App.2-CB_NewCGAAP_DepExp_Yr1'!O51-J51), 0, +I51+'App.2-CB_NewCGAAP_DepExp_Yr1'!O51-J51)","v":0}]
[1970,"Load Management Controls Customer Premises",null,null,0,{"$f":"IF(D52=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O52,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O52+((C52*0.5)/D52))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I52+'App.2-CB_NewCGAAP_DepExp_Yr1'!O52-J52), 0, +I52+'App.2-CB_NewCGAAP_DepExp_Yr1'!O52-J52)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D53=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O53,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O53+((C53*0.5)/D53))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I53+'App.2-CB_NewCGAAP_DepExp_Yr1'!O53-J53), 0, +I53+'App.2-CB_NewCGAAP_DepExp_Yr1'!O53-J53)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D54=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O54,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O54+((C54*0.5)/D54))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I54+'App.2-CB_NewCGAAP_DepExp_Yr1'!O54-J54), 0, +I54+'App.2-CB_NewCGAAP_DepExp_Yr1'!O54-J54)","v":0}]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D55=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O55,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O55+((C55*0.5)/D55))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I55+'App.2-CB_NewCGAAP_DepExp_Yr1'!O55-J55), 0, +I55+'App.2-CB_NewCGAAP_DepExp_Yr1'!O55-J55)","v":0}]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D56=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O56,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O56+((C56*0.5)/D56))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I56+'App.2-CB_NewCGAAP_DepExp_Yr1'!O56-J56), 0, +I56+'App.2-CB_NewCGAAP_DepExp_Yr1'!O56-J56)","v":0}]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D57=0,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O57,+'App.2-CB_NewCGAAP_DepExp_Yr1'!O57+((C57*0.5)/D57))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I57+'App.2-CB_NewCGAAP_DepExp_Yr1'!O57-J57), 0, +I57+'App.2-CB_NewCGAAP_DepExp_Yr1'!O57-J57)","v":0}]
[null,"Total",{"$f":"SUM(C20:C57)","v":0},null,null,{"$f":"SUM(F20:F57)","v":0},0,0,0,0,0]
[]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[3,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

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[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CD"]
["Depreciation and Amortization Expense"]
["Revised CGAAP or MIFRS (Year 3)"]
[]
["Select the set of appendices that apply",null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard"]
["2012 Set of Appendices (2-CA to 2-CG)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,2014,"Revised CGAAP"]
["2013 Set of Appendices (2-CA to 2-CF)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,2015,"MIFRS"]
[]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","Current Year Depreciation Expense1","Depreciation Expense per Apppendix 2-BA Fixed Assets, Column J\n (l)","Variance 2","Depreciation Expense on Current Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated During the Year\n(o)","Current Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h) = Prior Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = Prior Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D20=0,0,1/D20)","v":0},{"$f":"IF(D20=0,+'App.2-CC_DepExp_Yr2'!K20,+'App.2-CC_DepExp_Yr2'!K20+((C20*0.5)/D20))","v":0},null,{"$f":"IF(ISERROR(+F20-G20), 0, +F20-G20)","v":0},{"$f":"IF(D20=0,0,+(C20)/D20)","v":0},null,{"$f":"IF(ISERROR(+I20+'App.2-CC_DepExp_Yr2'!K20-J20), 0, +I20+'App.2-CC_DepExp_Yr2'!K20-J20)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D21=0,+'App.2-CC_DepExp_Yr2'!K21,+'App.2-CC_DepExp_Yr2'!K21+((C21*0.5)/D21))","v":0},null,0,{"$f":"IF(D21=0,0,+(C21)/D21)","v":0},null,{"$f":"IF(ISERROR(+I21+'App.2-CC_DepExp_Yr2'!K21-J21), 0, +I21+'App.2-CC_DepExp_Yr2'!K21-J21)","v":0}]
[1805,"Land",null,null,0,{"$f":"IF(D22=0,+'App.2-CC_DepExp_Yr2'!K22,+'App.2-CC_DepExp_Yr2'!K22+((C22*0.5)/D22))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CC_DepExp_Yr2'!K22-J22), 0, +I22+'App.2-CC_DepExp_Yr2'!K22-J22)","v":0}]
[1808,"Buildings",null,null,0,{"$f":"IF(D23=0,+'App.2-CC_DepExp_Yr2'!K23,+'App.2-CC_DepExp_Yr2'!K23+((C23*0.5)/D23))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CC_DepExp_Yr2'!K23-J23), 0, +I23+'App.2-CC_DepExp_Yr2'!K23-J23)","v":0}]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D24=0,+'App.2-CC_DepExp_Yr2'!K24,+'App.2-CC_DepExp_Yr2'!K24+((C24*0.5)/D24))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CC_DepExp_Yr2'!K24-J24), 0, +I24+'App.2-CC_DepExp_Yr2'!K24-J24)","v":0}]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D25=0,+'App.2-CC_DepExp_Yr2'!K25,+'App.2-CC_DepExp_Yr2'!K25+((C25*0.5)/D25))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CC_DepExp_Yr2'!K25-J25), 0, +I25+'App.2-CC_DepExp_Yr2'!K25-J25)","v":0}]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D26=0,+'App.2-CC_DepExp_Yr2'!K26,+'App.2-CC_DepExp_Yr2'!K26+((C26*0.5)/D26))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CC_DepExp_Yr2'!K26-J26), 0, +I26+'App.2-CC_DepExp_Yr2'!K26-J26)","v":0}]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D27=0,+'App.2-CC_DepExp_Yr2'!K27,+'App.2-CC_DepExp_Yr2'!K27+((C27*0.5)/D27))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CC_DepExp_Yr2'!K27-J27), 0, +I27+'App.2-CC_DepExp_Yr2'!K27-J27)","v":0}]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D28=0,+'App.2-CC_DepExp_Yr2'!K28,+'App.2-CC_DepExp_Yr2'!K28+((C28*0.5)/D28))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CC_DepExp_Yr2'!K28-J28), 0, +I28+'App.2-CC_DepExp_Yr2'!K28-J28)","v":0}]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D29=0,+'App.2-CC_DepExp_Yr2'!K29,+'App.2-CC_DepExp_Yr2'!K29+((C29*0.5)/D29))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CC_DepExp_Yr2'!K29-J29), 0, +I29+'App.2-CC_DepExp_Yr2'!K29-J29)","v":0}]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D30=0,+'App.2-CC_DepExp_Yr2'!K30,+'App.2-CC_DepExp_Yr2'!K30+((C30*0.5)/D30))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CC_DepExp_Yr2'!K30-J30), 0, +I30+'App.2-CC_DepExp_Yr2'!K30-J30)","v":0}]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D31=0,+'App.2-CC_DepExp_Yr2'!K31,+'App.2-CC_DepExp_Yr2'!K31+((C31*0.5)/D31))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CC_DepExp_Yr2'!K31-J31), 0, +I31+'App.2-CC_DepExp_Yr2'!K31-J31)","v":0}]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D32=0,+'App.2-CC_DepExp_Yr2'!K32,+'App.2-CC_DepExp_Yr2'!K32+((C32*0.5)/D32))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CC_DepExp_Yr2'!K32-J32), 0, +I32+'App.2-CC_DepExp_Yr2'!K32-J32)","v":0}]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D33=0,+'App.2-CC_DepExp_Yr2'!K33,+'App.2-CC_DepExp_Yr2'!K33+((C33*0.5)/D33))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CC_DepExp_Yr2'!K33-J33), 0, +I33+'App.2-CC_DepExp_Yr2'!K33-J33)","v":0}]
[1860,"Meters",null,null,0,{"$f":"IF(D34=0,+'App.2-CC_DepExp_Yr2'!K34,+'App.2-CC_DepExp_Yr2'!K34+((C34*0.5)/D34))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CC_DepExp_Yr2'!K34-J34), 0, +I34+'App.2-CC_DepExp_Yr2'!K34-J34)","v":0}]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D35=0,+'App.2-CC_DepExp_Yr2'!K35,+'App.2-CC_DepExp_Yr2'!K35+((C35*0.5)/D35))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CC_DepExp_Yr2'!K35-J35), 0, +I35+'App.2-CC_DepExp_Yr2'!K35-J35)","v":0}]
[1905,"Land",null,null,0,{"$f":"IF(D36=0,+'App.2-CC_DepExp_Yr2'!K36,+'App.2-CC_DepExp_Yr2'!K36+((C36*0.5)/D36))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CC_DepExp_Yr2'!K36-J36), 0, +I36+'App.2-CC_DepExp_Yr2'!K36-J36)","v":0}]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D37=0,+'App.2-CC_DepExp_Yr2'!K37,+'App.2-CC_DepExp_Yr2'!K37+((C37*0.5)/D37))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CC_DepExp_Yr2'!K37-J37), 0, +I37+'App.2-CC_DepExp_Yr2'!K37-J37)","v":0}]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D38=0,+'App.2-CC_DepExp_Yr2'!K38,+'App.2-CC_DepExp_Yr2'!K38+((C38*0.5)/D38))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CC_DepExp_Yr2'!K38-J38), 0, +I38+'App.2-CC_DepExp_Yr2'!K38-J38)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D39=0,+'App.2-CC_DepExp_Yr2'!K39,+'App.2-CC_DepExp_Yr2'!K39+((C39*0.5)/D39))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CC_DepExp_Yr2'!K39-J39), 0, +I39+'App.2-CC_DepExp_Yr2'!K39-J39)","v":0}]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D40=0,+'App.2-CC_DepExp_Yr2'!K40,+'App.2-CC_DepExp_Yr2'!K40+((C40*0.5)/D40))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CC_DepExp_Yr2'!K40-J40), 0, +I40+'App.2-CC_DepExp_Yr2'!K40-J40)","v":0}]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D41=0,+'App.2-CC_DepExp_Yr2'!K41,+'App.2-CC_DepExp_Yr2'!K41+((C41*0.5)/D41))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CC_DepExp_Yr2'!K41-J41), 0, +I41+'App.2-CC_DepExp_Yr2'!K41-J41)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D42=0,+'App.2-CC_DepExp_Yr2'!K42,+'App.2-CC_DepExp_Yr2'!K42+((C42*0.5)/D42))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CC_DepExp_Yr2'!K42-J42), 0, +I42+'App.2-CC_DepExp_Yr2'!K42-J42)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D43=0,+'App.2-CC_DepExp_Yr2'!K43,+'App.2-CC_DepExp_Yr2'!K43+((C43*0.5)/D43))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CC_DepExp_Yr2'!K43-J43), 0, +I43+'App.2-CC_DepExp_Yr2'!K43-J43)","v":0}]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D44=0,+'App.2-CC_DepExp_Yr2'!K44,+'App.2-CC_DepExp_Yr2'!K44+((C44*0.5)/D44))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CC_DepExp_Yr2'!K44-J44), 0, +I44+'App.2-CC_DepExp_Yr2'!K44-J44)","v":0}]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D45=0,+'App.2-CC_DepExp_Yr2'!K45,+'App.2-CC_DepExp_Yr2'!K45+((C45*0.5)/D45))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CC_DepExp_Yr2'!K45-J45), 0, +I45+'App.2-CC_DepExp_Yr2'!K45-J45)","v":0}]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D46=0,+'App.2-CC_DepExp_Yr2'!K46,+'App.2-CC_DepExp_Yr2'!K46+((C46*0.5)/D46))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CC_DepExp_Yr2'!K46-J46), 0, +I46+'App.2-CC_DepExp_Yr2'!K46-J46)","v":0}]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D47=0,+'App.2-CC_DepExp_Yr2'!K47,+'App.2-CC_DepExp_Yr2'!K47+((C47*0.5)/D47))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CC_DepExp_Yr2'!K47-J47), 0, +I47+'App.2-CC_DepExp_Yr2'!K47-J47)","v":0}]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D48=0,+'App.2-CC_DepExp_Yr2'!K48,+'App.2-CC_DepExp_Yr2'!K48+((C48*0.5)/D48))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I48+'App.2-CC_DepExp_Yr2'!K48-J48), 0, +I48+'App.2-CC_DepExp_Yr2'!K48-J48)","v":0}]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D49=0,+'App.2-CC_DepExp_Yr2'!K49,+'App.2-CC_DepExp_Yr2'!K49+((C49*0.5)/D49))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I49+'App.2-CC_DepExp_Yr2'!K49-J49), 0, +I49+'App.2-CC_DepExp_Yr2'!K49-J49)","v":0}]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D50=0,+'App.2-CC_DepExp_Yr2'!K50,+'App.2-CC_DepExp_Yr2'!K50+((C50*0.5)/D50))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CC_DepExp_Yr2'!K50-J50), 0, +I50+'App.2-CC_DepExp_Yr2'!K50-J50)","v":0}]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D51=0,+'App.2-CC_DepExp_Yr2'!K51,+'App.2-CC_DepExp_Yr2'!K51+((C51*0.5)/D51))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I51+'App.2-CC_DepExp_Yr2'!K51-J51), 0, +I51+'App.2-CC_DepExp_Yr2'!K51-J51)","v":0}]
[1970,"Load Management Controls Customer Premises",null,null,0,{"$f":"IF(D52=0,+'App.2-CC_DepExp_Yr2'!K52,+'App.2-CC_DepExp_Yr2'!K52+((C52*0.5)/D52))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I52+'App.2-CC_DepExp_Yr2'!K52-J52), 0, +I52+'App.2-CC_DepExp_Yr2'!K52-J52)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D53=0,+'App.2-CC_DepExp_Yr2'!K53,+'App.2-CC_DepExp_Yr2'!K53+((C53*0.5)/D53))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I53+'App.2-CC_DepExp_Yr2'!K53-J53), 0, +I53+'App.2-CC_DepExp_Yr2'!K53-J53)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D54=0,+'App.2-CC_DepExp_Yr2'!K54,+'App.2-CC_DepExp_Yr2'!K54+((C54*0.5)/D54))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I54+'App.2-CC_DepExp_Yr2'!K54-J54), 0, +I54+'App.2-CC_DepExp_Yr2'!K54-J54)","v":0}]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D55=0,+'App.2-CC_DepExp_Yr2'!K55,+'App.2-CC_DepExp_Yr2'!K55+((C55*0.5)/D55))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I55+'App.2-CC_DepExp_Yr2'!K55-J55), 0, +I55+'App.2-CC_DepExp_Yr2'!K55-J55)","v":0}]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D56=0,+'App.2-CC_DepExp_Yr2'!K56,+'App.2-CC_DepExp_Yr2'!K56+((C56*0.5)/D56))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I56+'App.2-CC_DepExp_Yr2'!K56-J56), 0, +I56+'App.2-CC_DepExp_Yr2'!K56-J56)","v":0}]
[1995,"Contributions & Grants",null,null,{"$f":"IF(D57=0,0,1/D57)","v":0},{"$f":"IF(D57=0,+'App.2-CC_DepExp_Yr2'!K57,+'App.2-CC_DepExp_Yr2'!K57+((C57*0.5)/D57))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I57+'App.2-CC_DepExp_Yr2'!K57-J57), 0, +I57+'App.2-CC_DepExp_Yr2'!K57-J57)","v":0}]
[null,"Total",{"$f":"SUM(C20:C57)","v":0},null,null,{"$f":"SUM(F20:F57)","v":0},0,0,0,0,0]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets) (under MIFRS) "]
[null,"Total Depreciation Expense",null,null,null,{"$f":"+F59+F58","v":0}]
[]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[3,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

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[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CE"]
["Depreciation and Amortization Expense"]
["MIFRS (Year 4)"]
[]
["Select the set of appendices that apply",null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard"]
["2012 Set of Appendices (2-CA to 2-CG)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,2015,"MIFRS"]
["2013 Set of Appendices (2-CA to 2-CF)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,2016,"MIFRS"]
[]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","Current Year Depreciation Expense1","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 2","Depreciation Expense on Current Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated During the Year\n(o)","Current Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=Prior Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = Prior Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D20=0,0,1/D20)","v":0},{"$f":"IF(D20=0,'App.2-CD_DepExp_Yr3'!K20,+'App.2-CD_DepExp_Yr3'!K20+((C20*0.5)/D20))","v":0},null,{"$f":"IF(ISERROR(+F20-G20), 0, +F20-G20)","v":0},{"$f":"IF(D20=0,0,+(C20)/D20)","v":0},null,{"$f":"IF(ISERROR(+I20+'App.2-CD_DepExp_Yr3'!K20-J20), 0, +I20+'App.2-CD_DepExp_Yr3'!K20-J20)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D21=0,'App.2-CD_DepExp_Yr3'!K21,+'App.2-CD_DepExp_Yr3'!K21+((C21*0.5)/D21))","v":0},null,0,{"$f":"IF(D21=0,0,+(C21)/D21)","v":0},null,{"$f":"IF(ISERROR(+I21+'App.2-CD_DepExp_Yr3'!K21-J21), 0, +I21+'App.2-CD_DepExp_Yr3'!K21-J21)","v":0}]
[1805,"Land",null,null,0,{"$f":"IF(D22=0,'App.2-CD_DepExp_Yr3'!K22,+'App.2-CD_DepExp_Yr3'!K22+((C22*0.5)/D22))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CD_DepExp_Yr3'!K22-J22), 0, +I22+'App.2-CD_DepExp_Yr3'!K22-J22)","v":0}]
[1808,"Buildings",null,null,0,{"$f":"IF(D23=0,'App.2-CD_DepExp_Yr3'!K23,+'App.2-CD_DepExp_Yr3'!K23+((C23*0.5)/D23))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CD_DepExp_Yr3'!K23-J23), 0, +I23+'App.2-CD_DepExp_Yr3'!K23-J23)","v":0}]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D24=0,'App.2-CD_DepExp_Yr3'!K24,+'App.2-CD_DepExp_Yr3'!K24+((C24*0.5)/D24))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CD_DepExp_Yr3'!K24-J24), 0, +I24+'App.2-CD_DepExp_Yr3'!K24-J24)","v":0}]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D25=0,'App.2-CD_DepExp_Yr3'!K25,+'App.2-CD_DepExp_Yr3'!K25+((C25*0.5)/D25))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CD_DepExp_Yr3'!K25-J25), 0, +I25+'App.2-CD_DepExp_Yr3'!K25-J25)","v":0}]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D26=0,'App.2-CD_DepExp_Yr3'!K26,+'App.2-CD_DepExp_Yr3'!K26+((C26*0.5)/D26))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CD_DepExp_Yr3'!K26-J26), 0, +I26+'App.2-CD_DepExp_Yr3'!K26-J26)","v":0}]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D27=0,'App.2-CD_DepExp_Yr3'!K27,+'App.2-CD_DepExp_Yr3'!K27+((C27*0.5)/D27))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CD_DepExp_Yr3'!K27-J27), 0, +I27+'App.2-CD_DepExp_Yr3'!K27-J27)","v":0}]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D28=0,'App.2-CD_DepExp_Yr3'!K28,+'App.2-CD_DepExp_Yr3'!K28+((C28*0.5)/D28))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CD_DepExp_Yr3'!K28-J28), 0, +I28+'App.2-CD_DepExp_Yr3'!K28-J28)","v":0}]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D29=0,'App.2-CD_DepExp_Yr3'!K29,+'App.2-CD_DepExp_Yr3'!K29+((C29*0.5)/D29))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CD_DepExp_Yr3'!K29-J29), 0, +I29+'App.2-CD_DepExp_Yr3'!K29-J29)","v":0}]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D30=0,'App.2-CD_DepExp_Yr3'!K30,+'App.2-CD_DepExp_Yr3'!K30+((C30*0.5)/D30))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CD_DepExp_Yr3'!K30-J30), 0, +I30+'App.2-CD_DepExp_Yr3'!K30-J30)","v":0}]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D31=0,'App.2-CD_DepExp_Yr3'!K31,+'App.2-CD_DepExp_Yr3'!K31+((C31*0.5)/D31))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CD_DepExp_Yr3'!K31-J31), 0, +I31+'App.2-CD_DepExp_Yr3'!K31-J31)","v":0}]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D32=0,'App.2-CD_DepExp_Yr3'!K32,+'App.2-CD_DepExp_Yr3'!K32+((C32*0.5)/D32))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CD_DepExp_Yr3'!K32-J32), 0, +I32+'App.2-CD_DepExp_Yr3'!K32-J32)","v":0}]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D33=0,'App.2-CD_DepExp_Yr3'!K33,+'App.2-CD_DepExp_Yr3'!K33+((C33*0.5)/D33))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CD_DepExp_Yr3'!K33-J33), 0, +I33+'App.2-CD_DepExp_Yr3'!K33-J33)","v":0}]
[1860,"Meters",null,null,0,{"$f":"IF(D34=0,'App.2-CD_DepExp_Yr3'!K34,+'App.2-CD_DepExp_Yr3'!K34+((C34*0.5)/D34))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CD_DepExp_Yr3'!K34-J34), 0, +I34+'App.2-CD_DepExp_Yr3'!K34-J34)","v":0}]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D35=0,'App.2-CD_DepExp_Yr3'!K35,+'App.2-CD_DepExp_Yr3'!K35+((C35*0.5)/D35))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CD_DepExp_Yr3'!K35-J35), 0, +I35+'App.2-CD_DepExp_Yr3'!K35-J35)","v":0}]
[1905,"Land",null,null,0,{"$f":"IF(D36=0,'App.2-CD_DepExp_Yr3'!K36,+'App.2-CD_DepExp_Yr3'!K36+((C36*0.5)/D36))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CD_DepExp_Yr3'!K36-J36), 0, +I36+'App.2-CD_DepExp_Yr3'!K36-J36)","v":0}]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D37=0,'App.2-CD_DepExp_Yr3'!K37,+'App.2-CD_DepExp_Yr3'!K37+((C37*0.5)/D37))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CD_DepExp_Yr3'!K37-J37), 0, +I37+'App.2-CD_DepExp_Yr3'!K37-J37)","v":0}]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D38=0,'App.2-CD_DepExp_Yr3'!K38,+'App.2-CD_DepExp_Yr3'!K38+((C38*0.5)/D38))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CD_DepExp_Yr3'!K38-J38), 0, +I38+'App.2-CD_DepExp_Yr3'!K38-J38)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D39=0,'App.2-CD_DepExp_Yr3'!K39,+'App.2-CD_DepExp_Yr3'!K39+((C39*0.5)/D39))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CD_DepExp_Yr3'!K39-J39), 0, +I39+'App.2-CD_DepExp_Yr3'!K39-J39)","v":0}]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D40=0,'App.2-CD_DepExp_Yr3'!K40,+'App.2-CD_DepExp_Yr3'!K40+((C40*0.5)/D40))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CD_DepExp_Yr3'!K40-J40), 0, +I40+'App.2-CD_DepExp_Yr3'!K40-J40)","v":0}]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D41=0,'App.2-CD_DepExp_Yr3'!K41,+'App.2-CD_DepExp_Yr3'!K41+((C41*0.5)/D41))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CD_DepExp_Yr3'!K41-J41), 0, +I41+'App.2-CD_DepExp_Yr3'!K41-J41)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D42=0,'App.2-CD_DepExp_Yr3'!K42,+'App.2-CD_DepExp_Yr3'!K42+((C42*0.5)/D42))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CD_DepExp_Yr3'!K42-J42), 0, +I42+'App.2-CD_DepExp_Yr3'!K42-J42)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D43=0,'App.2-CD_DepExp_Yr3'!K43,+'App.2-CD_DepExp_Yr3'!K43+((C43*0.5)/D43))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CD_DepExp_Yr3'!K43-J43), 0, +I43+'App.2-CD_DepExp_Yr3'!K43-J43)","v":0}]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D44=0,'App.2-CD_DepExp_Yr3'!K44,+'App.2-CD_DepExp_Yr3'!K44+((C44*0.5)/D44))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CD_DepExp_Yr3'!K44-J44), 0, +I44+'App.2-CD_DepExp_Yr3'!K44-J44)","v":0}]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D45=0,'App.2-CD_DepExp_Yr3'!K45,+'App.2-CD_DepExp_Yr3'!K45+((C45*0.5)/D45))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CD_DepExp_Yr3'!K45-J45), 0, +I45+'App.2-CD_DepExp_Yr3'!K45-J45)","v":0}]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D46=0,'App.2-CD_DepExp_Yr3'!K46,+'App.2-CD_DepExp_Yr3'!K46+((C46*0.5)/D46))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CD_DepExp_Yr3'!K46-J46), 0, +I46+'App.2-CD_DepExp_Yr3'!K46-J46)","v":0}]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D47=0,'App.2-CD_DepExp_Yr3'!K47,+'App.2-CD_DepExp_Yr3'!K47+((C47*0.5)/D47))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CD_DepExp_Yr3'!K47-J47), 0, +I47+'App.2-CD_DepExp_Yr3'!K47-J47)","v":0}]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D48=0,'App.2-CD_DepExp_Yr3'!K48,+'App.2-CD_DepExp_Yr3'!K48+((C48*0.5)/D48))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I48+'App.2-CD_DepExp_Yr3'!K48-J48), 0, +I48+'App.2-CD_DepExp_Yr3'!K48-J48)","v":0}]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D49=0,'App.2-CD_DepExp_Yr3'!K49,+'App.2-CD_DepExp_Yr3'!K49+((C49*0.5)/D49))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I49+'App.2-CD_DepExp_Yr3'!K49-J49), 0, +I49+'App.2-CD_DepExp_Yr3'!K49-J49)","v":0}]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D50=0,'App.2-CD_DepExp_Yr3'!K50,+'App.2-CD_DepExp_Yr3'!K50+((C50*0.5)/D50))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CD_DepExp_Yr3'!K50-J50), 0, +I50+'App.2-CD_DepExp_Yr3'!K50-J50)","v":0}]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D51=0,'App.2-CD_DepExp_Yr3'!K51,+'App.2-CD_DepExp_Yr3'!K51+((C51*0.5)/D51))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I51+'App.2-CD_DepExp_Yr3'!K51-J51), 0, +I51+'App.2-CD_DepExp_Yr3'!K51-J51)","v":0}]
[1970,"Load Management Controls Customer Premises",null,null,0,{"$f":"IF(D52=0,'App.2-CD_DepExp_Yr3'!K52,+'App.2-CD_DepExp_Yr3'!K52+((C52*0.5)/D52))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I52+'App.2-CD_DepExp_Yr3'!K52-J52), 0, +I52+'App.2-CD_DepExp_Yr3'!K52-J52)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D53=0,'App.2-CD_DepExp_Yr3'!K53,+'App.2-CD_DepExp_Yr3'!K53+((C53*0.5)/D53))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I53+'App.2-CD_DepExp_Yr3'!K53-J53), 0, +I53+'App.2-CD_DepExp_Yr3'!K53-J53)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D54=0,'App.2-CD_DepExp_Yr3'!K54,+'App.2-CD_DepExp_Yr3'!K54+((C54*0.5)/D54))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I54+'App.2-CD_DepExp_Yr3'!K54-J54), 0, +I54+'App.2-CD_DepExp_Yr3'!K54-J54)","v":0}]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D55=0,'App.2-CD_DepExp_Yr3'!K55,+'App.2-CD_DepExp_Yr3'!K55+((C55*0.5)/D55))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I55+'App.2-CD_DepExp_Yr3'!K55-J55), 0, +I55+'App.2-CD_DepExp_Yr3'!K55-J55)","v":0}]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D56=0,'App.2-CD_DepExp_Yr3'!K56,+'App.2-CD_DepExp_Yr3'!K56+((C56*0.5)/D56))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I56+'App.2-CD_DepExp_Yr3'!K56-J56), 0, +I56+'App.2-CD_DepExp_Yr3'!K56-J56)","v":0}]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D57=0,'App.2-CD_DepExp_Yr3'!K57,+'App.2-CD_DepExp_Yr3'!K57+((C57*0.5)/D57))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I57+'App.2-CD_DepExp_Yr3'!K57-J57), 0, +I57+'App.2-CD_DepExp_Yr3'!K57-J57)","v":0}]
[null,"Total",{"$f":"SUM(C20:C57)","v":0},null,null,{"$f":"SUM(F20:F57)","v":0},{"$f":"SUM(G20:G57)","v":0},{"$f":"SUM(H20:H57)","v":0},{"$f":"SUM(I20:I57)","v":0},0,{"$f":"SUM(K20:K57)","v":0}]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,"Total Depreciation Expense ",null,null,null,{"$f":"SUM(F58:F59)","v":0}]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[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."]

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[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CF"]
["Depreciation and Amortization Expense"]
["MIFRS (Year 5)"]
[]
["Select the set of appendices that apply",null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard"]
["2012 Set of Appendices (2-CA to 2-CG)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,2016,"MIFRS"]
["2013 Set of Appendices (2-CA to 2-CF)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,2017,"MIFRS"]
[]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","Current Depreciation Expense1"," Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 2","Depreciation Expense on Current Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated During the Year\n(o)","Current Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)= Prior Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = Prior Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D20=0,0,1/D20)","v":0},{"$f":"IF(D20=0,'App.2-CE_DepExp_Yr4'!K20,+'App.2-CE_DepExp_Yr4'!K20+((C20*0.5)/D20))","v":0},null,{"$f":"IF(ISERROR(+F20-G20), 0, +F20-G20)","v":0},{"$f":"IF(D20=0,0,+(C20)/D20)","v":0},null,{"$f":"IF(ISERROR(+I20+'App.2-CE_DepExp_Yr4'!K20-J20), 0, +'App.2-CE_DepExp_Yr4'!K20-J20)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D21=0,'App.2-CE_DepExp_Yr4'!K21,+'App.2-CE_DepExp_Yr4'!K21+((C21*0.5)/D21))","v":0},null,0,{"$f":"IF(D21=0,0,+(C21)/D21)","v":0},null,{"$f":"IF(ISERROR(+I21+'App.2-CE_DepExp_Yr4'!K21-J21), 0, +'App.2-CE_DepExp_Yr4'!K21-J21)","v":0}]
[1805,"Land",null,null,0,{"$f":"IF(D22=0,'App.2-CE_DepExp_Yr4'!K22,+'App.2-CE_DepExp_Yr4'!K22+((C22*0.5)/D22))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CE_DepExp_Yr4'!K22-J22), 0, +'App.2-CE_DepExp_Yr4'!K22-J22)","v":0}]
[1808,"Buildings",null,null,0,{"$f":"IF(D23=0,'App.2-CE_DepExp_Yr4'!K23,+'App.2-CE_DepExp_Yr4'!K23+((C23*0.5)/D23))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CE_DepExp_Yr4'!K23-J23), 0, +'App.2-CE_DepExp_Yr4'!K23-J23)","v":0}]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D24=0,'App.2-CE_DepExp_Yr4'!K24,+'App.2-CE_DepExp_Yr4'!K24+((C24*0.5)/D24))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CE_DepExp_Yr4'!K24-J24), 0, +'App.2-CE_DepExp_Yr4'!K24-J24)","v":0}]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D25=0,'App.2-CE_DepExp_Yr4'!K25,+'App.2-CE_DepExp_Yr4'!K25+((C25*0.5)/D25))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CE_DepExp_Yr4'!K25-J25), 0, +'App.2-CE_DepExp_Yr4'!K25-J25)","v":0}]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D26=0,'App.2-CE_DepExp_Yr4'!K26,+'App.2-CE_DepExp_Yr4'!K26+((C26*0.5)/D26))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CE_DepExp_Yr4'!K26-J26), 0, +'App.2-CE_DepExp_Yr4'!K26-J26)","v":0}]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D27=0,'App.2-CE_DepExp_Yr4'!K27,+'App.2-CE_DepExp_Yr4'!K27+((C27*0.5)/D27))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CE_DepExp_Yr4'!K27-J27), 0, +'App.2-CE_DepExp_Yr4'!K27-J27)","v":0}]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D28=0,'App.2-CE_DepExp_Yr4'!K28,+'App.2-CE_DepExp_Yr4'!K28+((C28*0.5)/D28))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CE_DepExp_Yr4'!K28-J28), 0, +'App.2-CE_DepExp_Yr4'!K28-J28)","v":0}]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D29=0,'App.2-CE_DepExp_Yr4'!K29,+'App.2-CE_DepExp_Yr4'!K29+((C29*0.5)/D29))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CE_DepExp_Yr4'!K29-J29), 0, +'App.2-CE_DepExp_Yr4'!K29-J29)","v":0}]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D30=0,'App.2-CE_DepExp_Yr4'!K30,+'App.2-CE_DepExp_Yr4'!K30+((C30*0.5)/D30))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CE_DepExp_Yr4'!K30-J30), 0, +'App.2-CE_DepExp_Yr4'!K30-J30)","v":0}]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D31=0,'App.2-CE_DepExp_Yr4'!K31,+'App.2-CE_DepExp_Yr4'!K31+((C31*0.5)/D31))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CE_DepExp_Yr4'!K31-J31), 0, +'App.2-CE_DepExp_Yr4'!K31-J31)","v":0}]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D32=0,'App.2-CE_DepExp_Yr4'!K32,+'App.2-CE_DepExp_Yr4'!K32+((C32*0.5)/D32))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CE_DepExp_Yr4'!K32-J32), 0, +'App.2-CE_DepExp_Yr4'!K32-J32)","v":0}]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D33=0,'App.2-CE_DepExp_Yr4'!K33,+'App.2-CE_DepExp_Yr4'!K33+((C33*0.5)/D33))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CE_DepExp_Yr4'!K33-J33), 0, +'App.2-CE_DepExp_Yr4'!K33-J33)","v":0}]
[1860,"Meters",null,null,0,{"$f":"IF(D34=0,'App.2-CE_DepExp_Yr4'!K34,+'App.2-CE_DepExp_Yr4'!K34+((C34*0.5)/D34))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CE_DepExp_Yr4'!K34-J34), 0, +'App.2-CE_DepExp_Yr4'!K34-J34)","v":0}]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D35=0,'App.2-CE_DepExp_Yr4'!K35,+'App.2-CE_DepExp_Yr4'!K35+((C35*0.5)/D35))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CE_DepExp_Yr4'!K35-J35), 0, +'App.2-CE_DepExp_Yr4'!K35-J35)","v":0}]
[1905,"Land",null,null,0,{"$f":"IF(D36=0,'App.2-CE_DepExp_Yr4'!K36,+'App.2-CE_DepExp_Yr4'!K36+((C36*0.5)/D36))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CE_DepExp_Yr4'!K36-J36), 0, +'App.2-CE_DepExp_Yr4'!K36-J36)","v":0}]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D37=0,'App.2-CE_DepExp_Yr4'!K37,+'App.2-CE_DepExp_Yr4'!K37+((C37*0.5)/D37))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CE_DepExp_Yr4'!K37-J37), 0, +'App.2-CE_DepExp_Yr4'!K37-J37)","v":0}]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D38=0,'App.2-CE_DepExp_Yr4'!K38,+'App.2-CE_DepExp_Yr4'!K38+((C38*0.5)/D38))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CE_DepExp_Yr4'!K38-J38), 0, +'App.2-CE_DepExp_Yr4'!K38-J38)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D39=0,'App.2-CE_DepExp_Yr4'!K39,+'App.2-CE_DepExp_Yr4'!K39+((C39*0.5)/D39))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CE_DepExp_Yr4'!K39-J39), 0, +'App.2-CE_DepExp_Yr4'!K39-J39)","v":0}]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D40=0,'App.2-CE_DepExp_Yr4'!K40,+'App.2-CE_DepExp_Yr4'!K40+((C40*0.5)/D40))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CE_DepExp_Yr4'!K40-J40), 0, +'App.2-CE_DepExp_Yr4'!K40-J40)","v":0}]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D41=0,'App.2-CE_DepExp_Yr4'!K41,+'App.2-CE_DepExp_Yr4'!K41+((C41*0.5)/D41))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CE_DepExp_Yr4'!K41-J41), 0, +'App.2-CE_DepExp_Yr4'!K41-J41)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D42=0,'App.2-CE_DepExp_Yr4'!K42,+'App.2-CE_DepExp_Yr4'!K42+((C42*0.5)/D42))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CE_DepExp_Yr4'!K42-J42), 0, +'App.2-CE_DepExp_Yr4'!K42-J42)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D43=0,'App.2-CE_DepExp_Yr4'!K43,+'App.2-CE_DepExp_Yr4'!K43+((C43*0.5)/D43))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CE_DepExp_Yr4'!K43-J43), 0, +'App.2-CE_DepExp_Yr4'!K43-J43)","v":0}]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D44=0,'App.2-CE_DepExp_Yr4'!K44,+'App.2-CE_DepExp_Yr4'!K44+((C44*0.5)/D44))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CE_DepExp_Yr4'!K44-J44), 0, +'App.2-CE_DepExp_Yr4'!K44-J44)","v":0}]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D45=0,'App.2-CE_DepExp_Yr4'!K45,+'App.2-CE_DepExp_Yr4'!K45+((C45*0.5)/D45))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CE_DepExp_Yr4'!K45-J45), 0, +'App.2-CE_DepExp_Yr4'!K45-J45)","v":0}]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D46=0,'App.2-CE_DepExp_Yr4'!K46,+'App.2-CE_DepExp_Yr4'!K46+((C46*0.5)/D46))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CE_DepExp_Yr4'!K46-J46), 0, +'App.2-CE_DepExp_Yr4'!K46-J46)","v":0}]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D47=0,'App.2-CE_DepExp_Yr4'!K47,+'App.2-CE_DepExp_Yr4'!K47+((C47*0.5)/D47))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CE_DepExp_Yr4'!K47-J47), 0, +'App.2-CE_DepExp_Yr4'!K47-J47)","v":0}]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D48=0,'App.2-CE_DepExp_Yr4'!K48,+'App.2-CE_DepExp_Yr4'!K48+((C48*0.5)/D48))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I48+'App.2-CE_DepExp_Yr4'!K48-J48), 0, +'App.2-CE_DepExp_Yr4'!K48-J48)","v":0}]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D49=0,'App.2-CE_DepExp_Yr4'!K49,+'App.2-CE_DepExp_Yr4'!K49+((C49*0.5)/D49))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I49+'App.2-CE_DepExp_Yr4'!K49-J49), 0, +'App.2-CE_DepExp_Yr4'!K49-J49)","v":0}]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D50=0,'App.2-CE_DepExp_Yr4'!K50,+'App.2-CE_DepExp_Yr4'!K50+((C50*0.5)/D50))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CE_DepExp_Yr4'!K50-J50), 0, +'App.2-CE_DepExp_Yr4'!K50-J50)","v":0}]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D51=0,'App.2-CE_DepExp_Yr4'!K51,+'App.2-CE_DepExp_Yr4'!K51+((C51*0.5)/D51))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I51+'App.2-CE_DepExp_Yr4'!K51-J51), 0, +'App.2-CE_DepExp_Yr4'!K51-J51)","v":0}]
[1970,"Load Management Controls Customer Premises",null,null,0,{"$f":"IF(D52=0,'App.2-CE_DepExp_Yr4'!K52,+'App.2-CE_DepExp_Yr4'!K52+((C52*0.5)/D52))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I52+'App.2-CE_DepExp_Yr4'!K52-J52), 0, +'App.2-CE_DepExp_Yr4'!K52-J52)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D53=0,'App.2-CE_DepExp_Yr4'!K53,+'App.2-CE_DepExp_Yr4'!K53+((C53*0.5)/D53))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I53+'App.2-CE_DepExp_Yr4'!K53-J53), 0, +'App.2-CE_DepExp_Yr4'!K53-J53)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D54=0,'App.2-CE_DepExp_Yr4'!K54,+'App.2-CE_DepExp_Yr4'!K54+((C54*0.5)/D54))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I54+'App.2-CE_DepExp_Yr4'!K54-J54), 0, +'App.2-CE_DepExp_Yr4'!K54-J54)","v":0}]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D55=0,'App.2-CE_DepExp_Yr4'!K55,+'App.2-CE_DepExp_Yr4'!K55+((C55*0.5)/D55))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I55+'App.2-CE_DepExp_Yr4'!K55-J55), 0, +'App.2-CE_DepExp_Yr4'!K55-J55)","v":0}]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D56=0,'App.2-CE_DepExp_Yr4'!K56,+'App.2-CE_DepExp_Yr4'!K56+((C56*0.5)/D56))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I56+'App.2-CE_DepExp_Yr4'!K56-J56), 0, +'App.2-CE_DepExp_Yr4'!K56-J56)","v":0}]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D57=0,'App.2-CE_DepExp_Yr4'!K57,+'App.2-CE_DepExp_Yr4'!K57+((C57*0.5)/D57))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I57+'App.2-CE_DepExp_Yr4'!K57-J57), 0, +'App.2-CE_DepExp_Yr4'!K57-J57)","v":0}]
[null,"Total",{"$f":"SUM(C20:C57)","v":0},null,null,{"$f":"SUM(F20:F57)","v":0},{"$f":"SUM(G20:G57)","v":0},{"$f":"SUM(H20:H57)","v":0},{"$f":"SUM(I20:I57)","v":0},0,0]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,"Total Depreciation Expense ",null,null,null,{"$f":"SUM(F58:F59)","v":0}]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[3,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CG_DepExp_Yr6","index":17,"n_rows":66,"n_cols":11,"rows_kept":66,"cut":false,"hidden":false,"merged":[[61,1,61,7],[62,1,62,8],[64,1,64,8],[65,1,66,7],[67,1,68,7],[14,2,14,8],[17,1,18,1],[17,6,18,6],[17,9,18,9],[59,1,59,4],[8,0,8,8],[9,0,9,8],[10,0,10,7],[12,0,12,1],[13,0,13,1],[13,2,13,8]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CG"]
["Depreciation and Amortization Expense"]
["MIFRS (Year 6)"]
[]
["Select the set of appendices that apply",null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard"]
["2012 Set of Appendices (2-CA to 2-CG)",null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and has adopted IFRS for financial reporting purposes effective January 1, 2015.  Assumes that the applicant is reflecting these changes in a rebasing application for the first time.",null,null,null,null,null,null,2017,"MIFRS"]
["N/A","         2013 Set of Appendices","Not applicable as the test year depreciation is already calculated in Appendix 2-CF.  Note that this appendix is not to be used even though depreciation expense calculations will flow through from previous years to this appendix.",null,null,null,null,null,null,"N/A","N/A"]
[]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","Current Depreciation Expense1"," Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)= Prior Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D20=0,0,1/D20)","v":0},{"$f":"IF(D20=0,'App.2-CF_DepExp_Yr5'!K20,+'App.2-CF_DepExp_Yr5'!K20+((C20*0.5)/D20))","v":0},null,{"$f":"IF(ISERROR(+F20-G20), 0, +F20-G20)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D21=0,'App.2-CF_DepExp_Yr5'!K21,+'App.2-CF_DepExp_Yr5'!K21+((C21*0.5)/D21))","v":0},null,0]
[1805,"Land",null,null,0,{"$f":"IF(D22=0,'App.2-CF_DepExp_Yr5'!K22,+'App.2-CF_DepExp_Yr5'!K22+((C22*0.5)/D22))","v":0},null,0]
[1808,"Buildings",null,null,0,{"$f":"IF(D23=0,'App.2-CF_DepExp_Yr5'!K23,+'App.2-CF_DepExp_Yr5'!K23+((C23*0.5)/D23))","v":0},null,0]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D24=0,'App.2-CF_DepExp_Yr5'!K24,+'App.2-CF_DepExp_Yr5'!K24+((C24*0.5)/D24))","v":0},null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D25=0,'App.2-CF_DepExp_Yr5'!K25,+'App.2-CF_DepExp_Yr5'!K25+((C25*0.5)/D25))","v":0},null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D26=0,'App.2-CF_DepExp_Yr5'!K26,+'App.2-CF_DepExp_Yr5'!K26+((C26*0.5)/D26))","v":0},null,0]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D27=0,'App.2-CF_DepExp_Yr5'!K27,+'App.2-CF_DepExp_Yr5'!K27+((C27*0.5)/D27))","v":0},null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D28=0,'App.2-CF_DepExp_Yr5'!K28,+'App.2-CF_DepExp_Yr5'!K28+((C28*0.5)/D28))","v":0},null,0]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D29=0,'App.2-CF_DepExp_Yr5'!K29,+'App.2-CF_DepExp_Yr5'!K29+((C29*0.5)/D29))","v":0},null,0]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D30=0,'App.2-CF_DepExp_Yr5'!K30,+'App.2-CF_DepExp_Yr5'!K30+((C30*0.5)/D30))","v":0},null,0]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D31=0,'App.2-CF_DepExp_Yr5'!K31,+'App.2-CF_DepExp_Yr5'!K31+((C31*0.5)/D31))","v":0},null,0]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D32=0,'App.2-CF_DepExp_Yr5'!K32,+'App.2-CF_DepExp_Yr5'!K32+((C32*0.5)/D32))","v":0},null,0]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D33=0,'App.2-CF_DepExp_Yr5'!K33,+'App.2-CF_DepExp_Yr5'!K33+((C33*0.5)/D33))","v":0},null,0]
[1860,"Meters",null,null,0,{"$f":"IF(D34=0,'App.2-CF_DepExp_Yr5'!K34,+'App.2-CF_DepExp_Yr5'!K34+((C34*0.5)/D34))","v":0},null,0]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D35=0,'App.2-CF_DepExp_Yr5'!K35,+'App.2-CF_DepExp_Yr5'!K35+((C35*0.5)/D35))","v":0},null,0]
[1905,"Land",null,null,0,{"$f":"IF(D36=0,'App.2-CF_DepExp_Yr5'!K36,+'App.2-CF_DepExp_Yr5'!K36+((C36*0.5)/D36))","v":0},null,0]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D37=0,'App.2-CF_DepExp_Yr5'!K37,+'App.2-CF_DepExp_Yr5'!K37+((C37*0.5)/D37))","v":0},null,0]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D38=0,'App.2-CF_DepExp_Yr5'!K38,+'App.2-CF_DepExp_Yr5'!K38+((C38*0.5)/D38))","v":0},null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D39=0,'App.2-CF_DepExp_Yr5'!K39,+'App.2-CF_DepExp_Yr5'!K39+((C39*0.5)/D39))","v":0},null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D40=0,'App.2-CF_DepExp_Yr5'!K40,+'App.2-CF_DepExp_Yr5'!K40+((C40*0.5)/D40))","v":0},null,0]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D41=0,'App.2-CF_DepExp_Yr5'!K41,+'App.2-CF_DepExp_Yr5'!K41+((C41*0.5)/D41))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D42=0,'App.2-CF_DepExp_Yr5'!K42,+'App.2-CF_DepExp_Yr5'!K42+((C42*0.5)/D42))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D43=0,'App.2-CF_DepExp_Yr5'!K43,+'App.2-CF_DepExp_Yr5'!K43+((C43*0.5)/D43))","v":0},null,0]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D44=0,'App.2-CF_DepExp_Yr5'!K44,+'App.2-CF_DepExp_Yr5'!K44+((C44*0.5)/D44))","v":0},null,0]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D45=0,'App.2-CF_DepExp_Yr5'!K45,+'App.2-CF_DepExp_Yr5'!K45+((C45*0.5)/D45))","v":0},null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D46=0,'App.2-CF_DepExp_Yr5'!K46,+'App.2-CF_DepExp_Yr5'!K46+((C46*0.5)/D46))","v":0},null,0]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D47=0,'App.2-CF_DepExp_Yr5'!K47,+'App.2-CF_DepExp_Yr5'!K47+((C47*0.5)/D47))","v":0},null,0]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D48=0,'App.2-CF_DepExp_Yr5'!K48,+'App.2-CF_DepExp_Yr5'!K48+((C48*0.5)/D48))","v":0},null,0]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D49=0,'App.2-CF_DepExp_Yr5'!K49,+'App.2-CF_DepExp_Yr5'!K49+((C49*0.5)/D49))","v":0},null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D50=0,'App.2-CF_DepExp_Yr5'!K50,+'App.2-CF_DepExp_Yr5'!K50+((C50*0.5)/D50))","v":0},null,0]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D51=0,'App.2-CF_DepExp_Yr5'!K51,+'App.2-CF_DepExp_Yr5'!K51+((C51*0.5)/D51))","v":0},null,0]
[1970,"Load Management Controls Customer Premises",null,null,0,{"$f":"IF(D52=0,'App.2-CF_DepExp_Yr5'!K52,+'App.2-CF_DepExp_Yr5'!K52+((C52*0.5)/D52))","v":0},null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D53=0,'App.2-CF_DepExp_Yr5'!K53,+'App.2-CF_DepExp_Yr5'!K53+((C53*0.5)/D53))","v":0},null,0]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D54=0,'App.2-CF_DepExp_Yr5'!K54,+'App.2-CF_DepExp_Yr5'!K54+((C54*0.5)/D54))","v":0},null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D55=0,'App.2-CF_DepExp_Yr5'!K55,+'App.2-CF_DepExp_Yr5'!K55+((C55*0.5)/D55))","v":0},null,0]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D56=0,'App.2-CF_DepExp_Yr5'!K56,+'App.2-CF_DepExp_Yr5'!K56+((C56*0.5)/D56))","v":0},null,0]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D57=0,'App.2-CF_DepExp_Yr5'!K57,+'App.2-CF_DepExp_Yr5'!K57+((C57*0.5)/D57))","v":0},null,0]
[null,"Total",{"$f":"SUM(C20:C57)","v":0},null,null,{"$f":"SUM(F20:F57)","v":0},{"$f":"SUM(G20:G57)","v":0},{"$f":"SUM(H20:H57)","v":0}]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,"Total Depreciation Expense ",null,null,null,{"$f":"SUM(F58:F59)","v":0}]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CH_DepExp","index":18,"n_rows":306,"n_cols":12,"rows_kept":306,"cut":false,"hidden":false,"merged":[[8,0,8,11],[9,0,9,11],[11,0,12,0],[11,1,12,1],[11,10,12,10],[69,0,70,0],[69,1,70,1],[69,10,70,10],[251,0,252,0],[251,1,252,1],[251,10,252,10],[130,0,131,0],[130,1,131,1],[130,10,131,10],[191,0,192,0],[191,1,192,1],[191,10,192,10]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CH1"]
["Depreciation and Amortization Expense"]
[null,null,"Year",2014,"IFRS","(same as NewCGAAP)"]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2014","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2014 Depreciation Expense","2014 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",52975.19,-38887.94,{"$f":"C14-D14","v":91863.13},13783.75,{"$f":"E14+0.5*F14","v":98755.005000000005},5,{"$f":"IF(H14=0,\"\",1/H14)","v":0.2},{"$f":"IF(H14=0,0,G14/H14)","v":19751.001},19751,{"$f":"IF(ISERROR(+J14-K14), \"\", +J14-K14)","v":1.0000000002037268E-3}]
[1612,"Land Rights (Formally known as Account 1906)",5980,null,{"$f":"C15-D15","v":5980},null,{"$f":"E15+0.5*F15","v":5980},0,"",0,0,{"$f":"IF(ISERROR(+J15-K15), \"\", +J15-K15)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,null,0,70,1.4285714285714285E-2,0,null,0]
[1805,"Land",20000,null,20000,null,20000,0,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,10,0.1,0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,20,0.05,0]
[1808,"Buildings - Major Repairs",null,null,0,null,0,25,0.04,0,null,0]
[1808,"Buildings - Major Repairs",null,null,0,null,0,30,3.3333333333333333E-2,0,null,0]
[1808,"Buildings - Brick, Stone, Concrete and Steel",null,null,0,null,0,50,0.02,0,null,0]
[1810,"Leasehold Improvements",null,null,0,null,0,null,"",0,null,0]
[1815,"Transformer Station Equipment >50 kV",374745,-67650,442395,null,442395,45,2.2222222222222223E-2,9831,9831,0]
[1820,"Distribution Station Equipment <50 kV",932300.33000000007,-303444.67,1235745,42750,1257120,45,2.2222222222222223E-2,27936,27936,0]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,"",0,0,0]
[1830,"Poles, Towers & Fixtures",399347.46,-449947.26,849294.72,24310.27,861449.85499999998,45,2.2222222222222223E-2,19143.33011111111,19143.330000000002,1.1111110870842822E-4]
[1835,"Overhead Conductors & Devices",205937.23000000004,-400232.13,606169.3600000001,31221.29,621780.00500000012,60,1.6666666666666666E-2,10363.000083333336,10363,8.3333336078794673E-5]
[1840,"Underground Conduit",39269,-98131,137400,null,137400,50,0.02,2748,2748,0]
[1845,"Underground Conductors & Devices",135066.97,-164273.03,299340,null,299340,30,3.3333333333333333E-2,9978,9978,0]
[1850,"Line Transformers",201804.35,-195555.65,397360,null,397360,40,2.5000000000000001E-2,9934,9934,0]
[1855,"Services (Overhead & Underground)",23769.109999999997,-9583.33,33352.439999999995,1095.1300000000001,33900.004999999997,30,3.3333333333333333E-2,1130.0001666666665,1130,1.6666666647324746E-4]
[1860,"Meters",61500.25,204978,-143477.75,-54357,-170656.25,25,0.04,-6826.25,-6826.25,0]
[1860,"Meters (Smart Meters)",487652.94999999995,-144839.17000000001,632492.12,9665.67,637324.95499999996,15,6.6666666666666666E-2,42488.330333333332,42488.33,3.3333332976326346E-4]
[1905,"Land",28299.7,null,28299.7,null,28299.7,0,"",0,null,0]
[1908,"Buildings & Fixtures - Equipment",185427,-82440,267867,13386,274560,15,6.6666666666666666E-2,18304,18304,0]
[1908,"Buildings & Fixtures - Driveways",null,null,0,null,0,20,0.05,0,null,0]
[1908,"Buildings & Fixtures - Major Repairs",130259,-51316,181575,null,181575,25,0.04,7263,7263,0]
[1908,"Buildings & Fixtures - Brick Store etc",293749,-119151,412900,null,412900,50,0.02,8258,8258,0]
[1910,"Leasehold Improvements",null,null,0,null,0,null,"",0,null,0]
[1915,"Office Furniture & Equipment (10 years)",16027.359999999997,-13404.1,29431.46,457.09,29660.004999999997,10,0.1,2966.0004999999996,2966,4.9999999964711606E-4]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,null,"",0,0,0]
[1920,"Computer Equipment - Hardware",null,null,0,null,0,5,0.2,0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",7064.8099999999977,-6248.41,13313.219999999998,1403.56,14014.999999999998,5,0.2,2802.9999999999995,2803,-4.5474735088646412E-13]
[1930,"Transportation Equipment - under 3 Tons",null,null,0,null,0,5,0.2,0,null,0]
[1930,"Transportation Equipment - 3 Tons & Over",6392,-14056,20448,null,20448,8,null,2556,2556,0]
[1935,"Stores Equipment",null,null,0,null,0,10,0.1,0,0,0]
[1940,"Tools, Shop & Garage Equipment",13561.970000000001,-9228.0300000000007,22790,null,22790,10,0.1,2279,2279,0]
[1945,"Measurement & Testing Equipment",null,null,0,null,0,10,0.1,0,0,0]
[1950,"Power Operated Equipment",1551.9899999999998,-104.01,1655.9999999999998,null,1655.9999999999998,8,0.125,206.99999999999997,207,-2.8421709430404007E-14]
[1955,"Communications Equipment",null,null,0,null,0,null,"",0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,0,null,"",0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,null,"",0,null,0]
[1970,"Load Management Controls Customer Premises",null,null,{"$f":"C55-D55","v":0},null,{"$f":"E55+0.5*F55","v":0},null,{"$f":"IF(H55=0,\"\",1/H55)","v":""},{"$f":"IF(H55=0,0,G55/H55)","v":0},null,{"$f":"IF(ISERROR(+J55-K55), \"\", +J55-K55)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,{"$f":"C56-D56","v":0},null,{"$f":"E56+0.5*F56","v":0},null,{"$f":"IF(H56=0,\"\",1/H56)","v":""},{"$f":"IF(H56=0,0,G56/H56)","v":0},null,{"$f":"IF(ISERROR(+J56-K56), \"\", +J56-K56)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,null,0,15,6.6666666666666666E-2,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,"",0,null,0]
[1990,"Other Tangible Property",null,null,{"$f":"C59-D59","v":0},null,{"$f":"E59+0.5*F59","v":0},null,{"$f":"IF(H59=0,\"\",1/H59)","v":""},{"$f":"IF(H59=0,0,G59/H59)","v":0},null,{"$f":"IF(ISERROR(+J59-K59), \"\", +J59-K59)","v":0}]
[1995,"Contributions & Grants",null,null,0,null,0,39.75,2.5157232704402517E-2,0,0,0]
["etc.","Construction in progress",804777.26,null,{"$f":"C61-D61","v":804777.26},707031.39,{"$f":"E61+0.5*F61","v":1158292.9550000001},null,{"$f":"IF(H61=0,\"\",1/H61)","v":""},{"$f":"IF(H61=0,0,G61/H61)","v":0},null,{"$f":"IF(ISERROR(+J61-K61), \"\", +J61-K61)","v":0}]
["etc.",null,-226429.76,null,{"$f":"C62-D62","v":-226429.76},null,{"$f":"E62+0.5*F62","v":-226429.76},null,{"$f":"IF(H62=0,\"\",1/H62)","v":""},{"$f":"IF(H62=0,0,G62/H62)","v":0},-6402,{"$f":"IF(ISERROR(+J62-K62), \"\", +J62-K62)","v":6402}]
[null,null,null,null,0,null,0,null,"",0,null,0]
[null,"Total",{"$f":"SUM(C14:C63)","v":4201028.1700000009},{"$f":"SUM(D14:D63)","v":-1963513.73},{"$f":"SUM(E14:E63)","v":6164541.8999999994},{"$f":"SUM(F14:F63)","v":790747.15},{"$f":"SUM(G14:G63)","v":6559915.4750000006},null,null,{"$f":"SUM(J14:J63)","v":191112.41219444442},{"$f":"SUM(K14:K63)","v":184710.41},{"$f":"SUM(L14:L63)","v":6402.0021944444406}]
[null,null,null,null,null,null,null,24]
[]
[]
[null,null,"Year",2015,"IFRS"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2015","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2015 Depreciation Expense","2015 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",66758.94,-29644.66,{"$f":"C72-D72","v":96403.6},5812.8,{"$f":"E72+0.5*F72","v":99310},5,{"$f":"IF(H72=0,\"\",1/H72)","v":0.2},{"$f":"IF(H72=0,0,G72/H72)","v":19862},19862,{"$f":"IF(ISERROR(+J72-K72), \"\", +J72-K72)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",5980,null,{"$f":"C73-D73","v":5980},null,{"$f":"E73+0.5*F73","v":5980},0,"",0,0,{"$f":"IF(ISERROR(+J73-K73), \"\", +J73-K73)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,null,0,70,1.4285714285714285E-2,0,null,0]
[1805,"Land",20000,null,20000,null,20000,0,"",0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,0,10,0.1,0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,{"$f":"E77+0.5*F77","v":0},15,6.6666666666666666E-2,0,null,0]
[1808,"Buildings - Equipment",null,null,0,null,{"$f":"E78+0.5*F78","v":0},20,0.05,0,null,0]
[1808,"Buildings - Major Repairs",null,null,0,null,0,25,0.04,0,null,0]
[1808,"Buildings - Major Repairs",null,null,0,null,0,30,3.3333333333333333E-2,0,null,0]
[1808,"Buildings - Brick, Stone, Concrete and Steel",null,null,0,null,0,50,0.02,0,null,0]
[1810,"Leasehold Improvements",null,null,0,null,0,0,"",0,null,0]
[1815,"Transformer Station Equipment >50 kV",374745,-67306.55,442051.55,1946.9,443025,45,2.2222222222222223E-2,9845,9845,0]
[1820,"Distribution Station Equipment <50 kV",975050.33,-206170.67,1181221,320188,1341315,45,2.2222222222222223E-2,29807,29807,0]
[1825,"Storage Battery Equipment",null,null,0,null,0,0,"",0,null,0]
[1830,"Poles, Towers & Fixtures",423657.73,-437244.69,860902.41999999993,88559.57,905182.20499999996,45,2.2222222222222223E-2,20115.160111111109,20115.16,1.1111110870842822E-4]
[1835,"Overhead Conductors & Devices",237158.52,-391037.85,628196.37,27607.26,642000,60,1.6666666666666666E-2,10700,10700,0]
[1840,"Underground Conduit",39269,-98131,137400,null,137400,50,0.02,2748,2748,0]
[1845,"Underground Conductors & Devices",135066.97,-156353.03,291420,null,291420,30,3.3333333333333333E-2,9714,9714,0]
[1850,"Line Transformers",201804.35,-177160.65,378965,11110,384520,40,2.5000000000000001E-2,9613,9613,0]
[1855,"Services (Overhead & Underground)",24864.240000000002,-9482.4,34346.639999999999,666.73,34680.004999999997,30,3.3333333333333333E-2,1156.0001666666665,1156,1.6666666647324746E-4]
[1860,"Meters",7143.25,-781.75,7925,null,7925,25,0.04,317,317,0]
[1860,"Meters (Smart Meters)",497318.62,-143570.74,640889.36,{"$f":"8016.18-8842.89","v":-826.70999999999913},640476.005,15,6.6666666666666666E-2,42698.400333333331,42698.400000000001,3.3333332976326346E-4]
[1905,"Land",28299.7,null,28299.7,null,28299.7,0,"",0,null,0]
[1908,"Buildings & Fixtures - Equipment",198813,-82437,281250,null,281250,15,6.6666666666666666E-2,18750,18750,0]
[1908,"Buildings & Fixtures - Equipment",null,null,0,null,0,15,6.6666666666666666E-2,0,null,0]
[1908,"Buildings & Fixtures - Driveways",null,null,0,null,0,20,0.05,0,null,0]
[1908,"Buildings & Fixtures - Major Repairs",130259,-51316,181575,null,181575,25,0.04,7263,7263,0]
[1908,"Buildings & Fixtures - Brick Store etc",293749,-119151,412900,null,412900,50,0.02,8258,8258,0]
[1910,"Leasehold Improvements",null,null,0,null,0,null,"",0,null,0]
[1915,"Office Furniture & Equipment (10 years)",16484.45,-13838.33,30322.78,7254.44,33950,10,0.1,3395,3395,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equipment - Hardware",null,null,0,null,0,5,0.2,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",8468.3700000000008,-2506.63,10975,null,10975,5,0.2,2195,2195,0]
[1930,"Transportation Equipment - under 3 Tons",null,null,0,null,0,5,0.2,0,null,0]
[1930,"Transportation Equipment - 3 Tons & Over",6392,-14056,20448,null,20448,8,0.125,2556,2556,0]
[1935,"Stores Equipment",null,null,0,null,0,10,0.1,0,null,0]
[1940,"Tools, Shop & Garage Equipment",13561.97,-9228.0300000000007,22790,null,22790,10,0.1,2279,2279,0]
[1945,"Measurement & Testing Equipment",null,null,0,null,0,10,0.1,0,null,0]
[1950,"Power Operated Equipment",1551.99,-104.01,1656,null,1656,8,0.125,207,207,0]
[1955,"Communications Equipment",null,null,0,null,0,null,"",0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,0,null,"",0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,null,"",0,null,0]
[1970,"Load Management Controls Customer Premises",null,null,{"$f":"C115-D115","v":0},null,{"$f":"E115+0.5*F115","v":0},null,{"$f":"IF(H115=0,\"\",1/H115)","v":""},{"$f":"IF(H115=0,0,G115/H115)","v":0},null,{"$f":"IF(ISERROR(+J115-K115), \"\", +J115-K115)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,{"$f":"C116-D116","v":0},null,{"$f":"E116+0.5*F116","v":0},null,{"$f":"IF(H116=0,\"\",1/H116)","v":""},{"$f":"IF(H116=0,0,G116/H116)","v":0},null,{"$f":"IF(ISERROR(+J116-K116), \"\", +J116-K116)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,null,0,null,"",0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,"",0,null,0]
[1990,"Other Tangible Property",null,null,{"$f":"C119-D119","v":0},null,{"$f":"E119+0.5*F119","v":0},null,{"$f":"IF(H119=0,\"\",1/H119)","v":""},{"$f":"IF(H119=0,0,G119/H119)","v":0},null,{"$f":"IF(ISERROR(+J119-K119), \"\", +J119-K119)","v":0}]
[1995,"Contributions & Grants",null,null,0,null,0,null,"",0,null,0]
[1609,"Other Tangible Property",1511808.65,null,1511808.65,141543.88,1582580.5899999999,null,"",0,null,0]
["etc.","Construction in progress",-226429.76,null,-226429.76,-93493.16,-273176.34000000003,41.636400000000002,2.4017446272972687E-2,-6560.9980689973199,-6561,1.9310026800667401E-3]
["etc.",null,null,null,0,null,0,null,"",0,null,0]
[null,null,null,null,0,null,0,null,"",0,null,0]
[null,"Total",{"$f":"SUM(C72:C124)","v":4991775.3200000022},{"$f":"SUM(D72:D124)","v":-2009520.9899999998},{"$f":"SUM(E72:E124)","v":7001296.3100000005},{"$f":"SUM(F72:F124)","v":510369.70999999996},{"$f":"SUM(G72:G124)","v":7256481.165},null,null,{"$f":"SUM(J72:J124)","v":194917.5625421138},{"$f":"SUM(K72:K124)","v":194917.56},{"$f":"SUM(L72:L124)","v":2.5421137850116793E-3}]
[]
[]
[]
[null,null,"Year",2016,"IFRS"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2016","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2016 Depreciation Expense","2016 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",72571.740000000005,3937.54,{"$f":"C133-D133","v":68634.200000000012},3999,{"$f":"E133+0.5*F133","v":70633.700000000012},5,{"$f":"IF(H133=0,\"\",1/H133)","v":0.2},{"$f":"IF(H133=0,0,G133/H133)","v":14126.740000000002},14126.74,{"$f":"IF(ISERROR(+J133-K133), \"\", +J133-K133)","v":1.8189894035458565E-12}]
[1612,"Land Rights (Formally known as Account 1906)",5980,null,{"$f":"C134-D134","v":5980},null,{"$f":"E134+0.5*F134","v":5980},0,"",0,0,{"$f":"IF(ISERROR(+J134-K134), \"\", +J134-K134)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,null,0,70,1.4285714285714285E-2,0,null,0]
[1805,"Land",20000,null,20000,null,20000,null,"",0,null,0]
[1808,"Buildings",null,null,0,null,0,10,0.1,0,null,0]
[1808,"Buildings",null,null,0,null,0,15,6.6666666666666666E-2,0,null,0]
[1808,"Buildings",null,null,0,null,0,20,0.05,0,null,0]
[1808,"Buildings",null,null,0,null,0,25,0.04,0,null,0]
[1808,"Buildings",null,null,0,null,0,30,3.3333333333333333E-2,0,null,0]
[1808,"Buildings",null,null,0,null,0,50,0.02,0,null,0]
[1810,"Leasehold Improvements",null,null,0,null,0,null,"",0,null,0]
[1815,"Transformer Station Equipment >50 kV",376691.9,-40559.25,417251.15,59243.61,446872.95500000002,45,2.2222222222222223E-2,9930.5101111111107,9930.51,1.1111111052741762E-4]
[1820,"Distribution Station Equipment <50 kV",1295238.33,-307502.15000000002,1602740.48,54101.25,1629791.105,45,2.2222222222222223E-2,36217.580111111114,36217.58,1.1111111234640703E-4]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,"",0,null,0]
[1830,"Poles, Towers & Fixtures",512217.3,-427757.33,939974.63,{"$f":"68411.92-2839.28","v":65572.639999999999},972760.95,45,2.2222222222222223E-2,21616.91,21616.91,0]
[1835,"Overhead Conductors & Devices",264765.78000000003,-364258.33,629024.1100000001,69002.98,663525.60000000009,60,1.6666666666666666E-2,11058.760000000002,11058.76,1.8189894035458565E-12]
[1840,"Underground Conduit",39269,-95631,134900,null,134900,50,0.02,2698,2698,0]
[1845,"Underground Conductors & Devices",135066.97,-141006.22,276073.19,11013.02,281579.7,30,3.3333333333333333E-2,9385.99,9385.99,0]
[1850,"Line Transformers",212914.35,-164041.78,376956.13,5695.75,379804.005,40,2.5000000000000001E-2,9495.1001250000008,9495.1,1.250000004802132E-4]
[1855,"Services (Overhead & Underground)",25530.97,-9611.7900000000009,35142.76,241.48,35263.5,30,3.3333333333333333E-2,1175.45,1175.45,0]
[1860,"Meters",7143.25,-763,7906.25,null,7906.25,25,0.04,316.25,316.25,0]
[1860,"Meters (Smart Meters)",496491.91,-141523.4,638015.30999999994,{"$f":"27625.66-4906.48","v":22719.18},649374.89999999991,15,6.6666666666666666E-2,43291.659999999996,43291.66,-7.2759576141834259E-12]
[1905,"Land",28299.7,null,28299.7,null,28299.7,null,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,5,0.2,0,null,0]
[1908,"Buildings & Fixtures - Equipment",null,null,0,null,0,10,0.1,0,null,0]
[1908,"Buildings & Fixtures - Equipment",198813,-82437,281250,null,281250,15,6.6666666666666666E-2,18750,18750,0]
[1908,"Buildings & Fixtures - Driveways",null,null,0,null,0,20,0.05,0,null,0]
[1908,"Buildings & Fixtures - Major Repairs",130259,-51316,181575,null,181575,25,0.04,7263,7263,0]
[1908,"Buildings & Fixtures - Brick Store etc",293749,-101651,395400,52500,421650,50,0.02,8433,8433,0]
[1910,"Leasehold Improvements",null,null,0,null,0,null,"",0,null,0]
[1915,"Office Furniture & Equipment (10 years)",23738.89,-11210.01,34948.9,null,34948.9,10,0.1,3494.8900000000003,3494.89,4.5474735088646412E-13]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equipment - Hardware",null,null,0,null,0,5,0.2,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",8468.3700000000008,545.54999999999995,7922.8200000000006,843.55,8344.5950000000012,5,0.2,1668.9190000000003,1668.92,-9.9999999974897946E-4]
[1930,"Transportation Equipment",null,null,0,null,0,5,0.2,0,null,0]
[1930,"Transportation Equipment",6392,-3848,10240,null,10240,8,0.125,1280,1280,0]
[1935,"Stores Equipment",null,null,0,null,0,null,"",0,null,0]
[1940,"Tools, Shop & Garage Equipment",13561.97,-3260.9,16822.87,7415.07,20530.404999999999,10,0.1,2053.0405000000001,2053.04,5.0000000010186341E-4]
[1945,"Measurement & Testing Equipment",null,null,0,null,0,10,0.1,0,null,0]
[1950,"Power Operated Equipment",1551.99,-103.93,1655.92,null,1655.92,8,0.125,206.99,206.99,0]
[1955,"Communications Equipment",null,null,0,null,0,null,"",0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,0,null,"",0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,null,"",0,null,0]
[1970,"Load Management Controls Customer Premises",null,null,{"$f":"C177-D177","v":0},null,{"$f":"E177+0.5*F177","v":0},null,{"$f":"IF(H177=0,\"\",1/H177)","v":""},{"$f":"IF(H177=0,0,G177/H177)","v":0},null,0]
[1975,"Load Management Controls Utility Premises",null,null,{"$f":"C178-D178","v":0},null,{"$f":"E178+0.5*F178","v":0},null,{"$f":"IF(H178=0,\"\",1/H178)","v":""},{"$f":"IF(H178=0,0,G178/H178)","v":0},null,0]
[1980,"System Supervisor Equipment",null,null,0,null,0,null,"",0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,"",0,null,0]
[1990,"Miscellaneous Fixed Assets",null,null,{"$f":"C181-D181","v":0},null,{"$f":"E181+0.5*F181","v":0},null,{"$f":"IF(H181=0,\"\",1/H181)","v":""},{"$f":"IF(H181=0,0,G181/H181)","v":0},null,0]
[1995,"Contributions & Grants",null,null,0,null,0,null,"",0,null,0]
[1609,"Other Tangible Property",1653352.53,null,1653352.53,1153904.3899999999,2230304.7250000001,null,"",0,null,0]
[2055,"Construction in progress",-319922.92,null,-319922.92,-17740.689999999999,-328793.26499999996,39.2607,2.547076338424939E-2,-8374.6154551498057,-8374.61,-5.4551498051296221E-3]
["etc.",null,null,null,0,null,0,null,"",0,null,0]
[null,"Total",{"$f":"SUM(C133:C185)","v":5502145.0300000012},{"$f":"SUM(D133:D185)","v":-1941997.9999999998},{"$f":"SUM(E133:E185)","v":7444143.0300000012},{"$f":"SUM(F133:F185)","v":1488511.23},{"$f":"SUM(G133:G185)","v":8188398.6450000005},null,null,{"$f":"SUM(J133:J185)","v":194088.17439207243},{"$f":"SUM(K133:K185)","v":194088.18000000005},{"$f":"SUM(L133:L185)","v":-5.6079275846059318E-3}]
[]
[]
[]
[null,null,"Year",2017,"IFRS"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2017","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2017 Depreciation Expense","2017 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",76570.740000000005,27380.74,{"$f":"C194-D194","v":49190},32399,{"$f":"E194+0.5*F194","v":65389.5},5,{"$f":"IF(H194=0,\"\",1/H194)","v":0.2},{"$f":"IF(H194=0,0,G194/H194)","v":13077.9},13078,{"$f":"IF(ISERROR(+J194-K194),\"\",+J194-K194)","v":-0.1000000000003638}]
[1612,"Land Rights (Formally known as Account 1906)",5980,null,{"$f":"C195-D195","v":5980},null,{"$f":"E195+0.5*F195","v":5980},0,{"$f":"IF(H195=0,\"\",1/H195)","v":""},{"$f":"IF(H195=0,0,G195/H195)","v":0},null,{"$f":"IF(ISERROR(+J195-K195),\"\",+J195-K195)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,null,0,70,1.4285714285714285E-2,{"$f":"IF(H196=0,0,G196/H196)","v":0},null,0]
[1805,"Land",20000,null,20000,null,20000,0,"",0,null,0]
[1808,"Buildings",null,null,0,null,0,10,0.1,0,null,0]
[1808,"Buildings",null,null,0,null,0,15,6.6666666666666666E-2,0,null,0]
[1808,"Buildings",null,null,0,null,0,20,0.05,0,null,0]
[1808,"Buildings",null,null,0,null,0,25,0.04,0,null,0]
[1808,"Buildings",null,null,0,null,0,30,3.3333333333333333E-2,0,null,0]
[1808,"Buildings",null,null,0,null,0,50,0.02,0,null,0]
[1810,"Leasehold Improvements",null,null,0,null,0,null,"",0,null,0]
[1815,"Transformer Station Equipment >50 kV",435935.51,1401125.51,-965190,3525000,797310,45,2.2222222222222223E-2,17718,17718,0]
[1820,"Distribution Station Equipment <50 kV",1349339.58,-303485.42,1652825,3400,1654525,45,2.2222222222222223E-2,36767.222222222219,36767,0.22222222221898846]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,"",0,null,0]
[1830,"Poles, Towers & Fixtures",577789.93999999994,-498580.06,1076370,64182.82,1108461.4099999999,45,2.2222222222222223E-2,24632.475777777778,24632,0.4757777777776937]
[1835,"Overhead Conductors & Devices",333768.76,-360759.24,694528,21532.87,705294.43500000006,60,1.6666666666666666E-2,11754.90725,11755,-9.2749999999796273E-2]
[1840,"Underground Conduit",39269,-88381,127650,null,127650,50,0.02,2553,2553,0]
[1845,"Underground Conductors & Devices",146079.99,-133410.01,279490,134.76,279557.38,30,3.3333333333333333E-2,9318.5793333333331,9319,-0.42066666666687524]
[1850,"Line Transformers",218610.1,-163449.9,382060,10904.82,387512.41,40,2.5000000000000001E-2,9687.8102499999986,9688,-0.18975000000136788]
[1855,"Services (Overhead & Underground)",25772.45,-9607.5499999999993,35380,986.57,35873.285000000003,30,3.3333333333333333E-2,1195.7761666666668,1196,-0.22383333333323208]
[1860,"Meters",7143.25,-781.75,7925,null,7925,25,0.04,317,317,0]
[1860,"Meters (Smart Meters)",519211.09,-117084.21,636295.30000000005,40565.61,656578.1050000001,15,6.6666666666666666E-2,43771.873666666674,43772,-0.12633333332632901]
[1905,"Land",28299.7,null,28299.7,null,28299.7,0,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,5,0.2,0,null,0]
[1908,"Buildings & Fixtures - Equipment",null,null,0,null,0,10,0.1,0,null,0]
[1908,"Buildings & Fixtures - Equipment",198813,-82442,281255,1500,282005,15,6.6666666666666666E-2,18800.333333333332,18800,0.33333333333212067]
[1908,"Buildings & Fixtures - Driveways",null,null,0,null,0,20,0.05,0,null,0]
[1908,"Buildings & Fixtures - Major Repairs",130259,-51316,181575,null,181575,25,0.04,7263,7263,0]
[1908,"Buildings & Fixtures - Brick Store etc",346249,-119151,465400,null,465400,50,0.02,9308,9308,0]
[1910,"Leasehold Improvements",null,null,0,null,0,null,"",0,null,0]
[1915,"Office Furniture & Equipment (10 years)",23738.89,-7051.11,30790,3845,32712.5,10,0.1,3271.25,3271,0.25]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equipment - Hardware",null,null,0,null,0,5,0.2,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",9311.92,2771.92,6540,2077.06,7578.53,5,0.2,1515.7059999999999,1516,-0.29400000000009641]
[1930,"Transportation Equipment",null,null,0,null,0,5,0.2,0,null,0]
[1930,"Transportation Equipment",6392,6392,0,null,0,8,0.125,0,0,0]
[1935,"Stores Equipment",null,null,0,null,0,null,"",0,null,0]
[1940,"Tools, Shop & Garage Equipment",20977.040000000001,-4772.96,25750,0,25750,10,0.1,2575,2575,0]
[1945,"Measurement & Testing Equipment",null,null,0,null,0,10,0.1,0,null,0]
[1950,"Power Operated Equipment",1551.99,-108.01,1660,670,1995,8,0.125,249.375,249,0.375]
[1955,"Communications Equipment",null,null,0,null,0,null,"",0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,0,null,"",0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,null,"",0,null,0]
[1970,"Load Management Controls Customer Premises",null,null,{"$f":"C238-D238","v":0},null,{"$f":"E238+0.5*F238","v":0},null,{"$f":"IF(H238=0,\"\",1/H238)","v":""},{"$f":"IF(H238=0,0,G238/H238)","v":0},null,{"$f":"IF(ISERROR(+J238-K238),\"\",+J238-K238)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,null,0,null,"",0,null,0]
[1980,"System Supervisor Equipment",null,null,0,null,0,null,"",0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,"",0,null,0]
[1990,"Miscellaneous Fixed Assets",null,null,{"$f":"C242-D242","v":0},null,{"$f":"E242+0.5*F242","v":0},null,{"$f":"IF(H242=0,\"\",1/H242)","v":""},{"$f":"IF(H242=0,0,G242/H242)","v":0},null,{"$f":"IF(ISERROR(+J242-K242),\"\",+J242-K242)","v":0}]
[1995,"Contributions & Grants",null,null,0,null,0,null,"",0,null,0]
[1609,"Other Tangible Property",2807256.92,null,2807256.92,-2807256.92,1403628.46,null,"",0,null,0]
[2055,"Construction in progress",-337663.61,null,-337663.61,null,-337663.61,38.149769999999997,2.6212477820967205E-2,-8850.9998880727198,-8851,{"$f":"IF(ISERROR(+J245-K245), \"\", +J245-K245)","v":1.1192728015885223E-4}]
["etc.",null,null,null,0,null,0,null,"",0,null,{"$f":"IF(ISERROR(+J246-K246), \"\", +J246-K246)","v":0}]
[null,"Total",{"$f":"SUM(C194:C246)","v":6990656.2600000007},{"$f":"SUM(D194:D246)","v":-502710.05000000005},{"$f":"SUM(E194:E246)","v":7493366.3099999996},{"$f":"SUM(F194:F246)","v":899941.58999999939},{"$f":"SUM(G194:G246)","v":7943337.1050000014},null,null,{"$f":"SUM(J194:J246)","v":204926.20911192728},{"$f":"SUM(K194:K246)","v":204926},{"$f":"SUM(L194:L246)","v":0.209111927280901}]
[]
[]
[null,null,"Year",2018,"IFRS"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2018","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","2018 Depreciation Expense","2018 Depreciation Expense per Appendix 2-B Fixed Assets, Column K\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",108969.74,28715.74,{"$f":"C254-D254","v":80254},1000,{"$f":"E254+0.5*F254","v":80754},5,{"$f":"IF(H254=0,\"\",1/H254)","v":0.2},{"$f":"IF(H254=0,0,G254/H254)","v":16150.8},16151,{"$f":"IF(ISERROR(+J254-K254),\"\",+J254-K254)","v":-0.2000000000007276}]
[1612,"Land Rights (Formally known as Account 1906)",5980,null,{"$f":"C255-D255","v":5980},null,{"$f":"E255+0.5*F255","v":5980},0,{"$f":"IF(H255=0,\"\",1/H255)","v":""},{"$f":"IF(H255=0,0,G255/H255)","v":0},null,{"$f":"IF(ISERROR(+J255-K255),\"\",+J255-K255)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,null,0,70,1.4285714285714285E-2,{"$f":"IF(H256=0,0,G256/H256)","v":0},null,0]
[1805,"Land",20000,null,20000,null,20000,0,"",0,null,0]
[1808,"Buildings",null,null,0,null,0,10,0.1,0,null,0]
[1808,"Buildings",null,null,0,null,0,15,6.6666666666666666E-2,0,null,0]
[1808,"Buildings",null,null,0,null,0,20,0.05,0,null,0]
[1808,"Buildings",null,null,0,null,0,25,0.04,0,null,0]
[1808,"Buildings",null,null,0,null,0,30,3.3333333333333333E-2,0,null,0]
[1808,"Buildings",null,null,0,null,0,50,0.02,0,null,0]
[1810,"Leasehold Improvements",null,null,0,null,0,null,"",0,null,0]
[1815,"Transformer Station Equipment >50 kV",3960935.51,-67734.490000000005,4028670,null,4028670,45,2.2222222222222223E-2,89526,89526,0]
[1820,"Distribution Station Equipment <50 kV",1352739.58,-115585.42,1468325,null,1468325,45,2.2222222222222223E-2,32629.444444444445,32629,0.44444444444525288]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,"",0,null,0]
[1830,"Poles, Towers & Fixtures",641972.75999999989,-539318.01,1181290.77,81500,1222040.77,45,2.2222222222222223E-2,27156.461555555557,27156,0.46155555555742467]
[1835,"Overhead Conductors & Devices",355301.63,-360802.24,716103.87,27930,730068.87,60,1.6666666666666666E-2,12167.8145,12168,-0.18549999999959255]
[1840,"Underground Conduit",39269,-88381,127650,null,127650,50,0.02,2553,2553,0]
[1845,"Underground Conductors & Devices",146214.75,-123780.01,269994.76,20000,279994.76,30,3.3333333333333333E-2,9333.1586666666662,9333,0.15866666666624951]
[1850,"Line Transformers",229514.92,-163474.9,392989.82,17350,401664.82,40,2.5000000000000001E-2,10041.620500000001,10042,-0.37949999999909778]
[1855,"Services (Overhead & Underground)",26759.02,-9607.5499999999993,36366.57,3500,38116.57,30,3.3333333333333333E-2,1270.5523333333333,1271,-0.44766666666669153]
[1860,"Meters",7143.25,-781.75,7925,null,7925,25,0.04,317,317,0]
[1860,"Meters (Smart Meters)",559776.69999999995,-117084.21,676860.90999999992,14300,684010.90999999992,15,6.6666666666666666E-2,45600.727333333329,45601,-0.27266666667128447]
[1905,"Land",28299.7,null,28299.7,null,28299.7,0,"",0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,5,0.2,0,null,0]
[1908,"Buildings & Fixtures - Equipment",null,null,0,null,0,10,0.1,0,null,0]
[1908,"Buildings & Fixtures - Equipment",200313,-82452,282765,2000,283765,15,6.6666666666666666E-2,18917.666666666668,18918,-0.33333333333212067]
[1908,"Buildings & Fixtures - Driveways",null,null,0,null,0,20,0.05,0,null,0]
[1908,"Buildings & Fixtures - Major Repairs",130259,-51316,181575,null,181575,25,0.04,7263,7263,0]
[1908,"Buildings & Fixtures - Brick Store etc",346249,-119151,465400,null,465400,50,0.02,9308,9308,0]
[1910,"Leasehold Improvements",null,null,0,null,0,null,"",0,null,0]
[1915,"Office Furniture & Equipment (10 years)",27583.89,-4946.1099999999997,32530,3750,34405,10,0.1,3440.5,3441,-0.5]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equipment - Hardware",null,null,0,null,0,5,0.2,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,"",0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",11388.98,5576.92,5812.0599999999995,4500,8062.0599999999995,5,0.2,1612.4119999999998,1612,0.41199999999980719]
[1930,"Transportation Equipment",null,null,0,null,0,5,0.2,0,null,0]
[1930,"Transportation Equipment",6392,6392,0,null,0,8,0.125,0,null,0]
[1935,"Stores Equipment",null,null,0,null,0,null,"",0,null,0]
[1940,"Tools, Shop & Garage Equipment",20977.040000000001,-3712.96,24690,null,24690,10,0.1,2469,2469,0]
[1945,"Measurement & Testing Equipment",null,null,0,null,0,10,0.1,0,null,0]
[1950,"Power Operated Equipment",2221.9899999999998,-112.01,2334,null,2334,8,0.125,291.75,292,-0.25]
[1955,"Communications Equipment",null,null,0,null,0,null,"",0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,0,null,"",0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,null,"",0,null,0]
[1970,"Load Management Controls Customer Premises",null,null,{"$f":"C298-D298","v":0},null,{"$f":"E298+0.5*F298","v":0},null,{"$f":"IF(H298=0,\"\",1/H298)","v":""},{"$f":"IF(H298=0,0,G298/H298)","v":0},null,{"$f":"IF(ISERROR(+J298-K298),\"\",+J298-K298)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,{"$f":"C299-D299","v":0},null,{"$f":"E299+0.5*F299","v":0},null,{"$f":"IF(H299=0,\"\",1/H299)","v":""},{"$f":"IF(H299=0,0,G299/H299)","v":0},null,{"$f":"IF(ISERROR(+J299-K299),\"\",+J299-K299)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,null,0,null,"",0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,"",0,null,0]
[1990,"Miscellaneous Fixed Assets",null,null,{"$f":"C302-D302","v":0},null,{"$f":"E302+0.5*F302","v":0},null,{"$f":"IF(H302=0,\"\",1/H302)","v":""},{"$f":"IF(H302=0,0,G302/H302)","v":0},null,{"$f":"IF(ISERROR(+J302-K302),\"\",+J302-K302)","v":0}]
[1995,"Contributions & Grants",null,null,{"$f":"C303-D303","v":0},null,{"$f":"E303+0.5*F303","v":0},null,{"$f":"IF(H303=0,\"\",1/H303)","v":""},{"$f":"IF(H303=0,0,G303/H303)","v":0},null,{"$f":"IF(ISERROR(+J303-K303),\"\",+J303-K303)","v":0}]
[1609,"Other Tangible Property",-337663.61,null,-337663.61,-10000,-342663.61,38.149769999999997,2.6212477820967205E-2,-8982.0622771775561,-8851,-131.0622771775561]
["etc.",null,null,null,0,null,0,null,"",0,null,{"$f":"IF(ISERROR(+J305-K305), \"\", +J305-K305)","v":0}]
[null,"Total",null,null,{"$f":"SUM(E254:E305)","v":9698152.8499999996},{"$f":"SUM(F254:F305)","v":165830},{"$f":"SUM(G254:G305)","v":9781067.8499999996},null,null,{"$f":"SUM(J254:J305)","v":281066.84572282241},{"$f":"SUM(K254:K305)","v":281199},{"$f":"SUM(L254:L305)","v":-132.15427717755688}]

{"sheet":"App.2-D_Overhead","index":19,"n_rows":49,"n_cols":8,"rows_kept":49,"cut":false,"hidden":false,"merged":[[63,0,64,0],[52,0,53,0],[55,0,56,0],[58,0,61,0],[8,0,8,7],[9,0,9,7],[11,0,11,5]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-D"]
["Overhead Expense"]
[]
["Applicants are to provide a breakdown of OM&A before capitalization in the below table.  OM&A before capitalization may be broken down by cost center, program, drivers or another format best suited to focus on capitalized vs. uncapitalized OM&A."]
[]
[" OM&A Before Capitalization"]
[null,{"$f":"F15-4","v":2014},{"$f":"F15-3","v":2015},{"$f":"F15-2","v":2016},{"$f":"F15-1","v":2017},{"$f":"TestYear","v":2018}]
[null,"Historical Year","Historical Year","Historical Year","Bridge Year","Test Year"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Total OM&A Before Capitalization (B)",{"$f":"SUM(B17:B26)","v":0},{"$f":"SUM(C17:C26)","v":0},0,0,0]
[]
["Applicants are to provide a breakdown of capitalized OM&A in the below table.  Capitalized OM&A may be broken down using the categories listed in the table below if possible.  Otherwise, applicants are to provide its own break down of capitalized OM&A."]
[]
["Capitalized OM&A",null,null,null,null,null,"Directly","Explanation for Change in Overhead Capitalized"]
[null,{"$f":"F32-4","v":2014},{"$f":"F32-3","v":2015},{"$f":"F32-2","v":2016},{"$f":"F32-1","v":2017},{"$f":"TestYear","v":2018},"Attributable?"]
[null,"Historical Year","Historical Year","Historical Year","Bridge Year","Test Year","(Yes/No)"]
["employee benefits"]
["costs of site preparation"]
["initial delivery and handling costs"]
["costs of testing whether the asset is functioning properly"]
["professional fees"]
[]
["costs of opening a new facility"]
["costs of introducing a new product or service (including costs of advertising and promotional activities)"]
["costs of conducting business in a new location or with a new class of customer (including costs of staff training)"]
["administration and other general overhead costs"]
[]
["Insert description of additional item(s) and new rows if needed"]
[]
["Total Capitalized OM&A (A)",{"$f":"SUM(B34:B46)","v":0},{"$f":"SUM(C34:C46)","v":0},{"$f":"SUM(D34:D46)","v":0},{"$f":"SUM(E34:E46)","v":0},{"$f":"SUM(F34:F46)","v":0}]
[]
["% of Capitalized OM&A (=A/B)",{"$f":"IF(ISERROR(B47/B27),\"0%\",B47/B27)","v":"0%"},{"$f":"IF(ISERROR(C47/C27),\"0%\",C47/C27)","v":"0%"},"0%","0%","0%"]

{"sheet":"App.2-EA_Account 1575 (2015)","index":20,"n_rows":47,"n_cols":9,"rows_kept":47,"cut":false,"hidden":false,"merged":[[20,1,20,5],[8,0,8,8],[9,0,9,8],[10,0,10,8],[12,0,12,8],[14,0,14,8],[47,0,47,9],[52,0,53,8],[25,1,26,5],[31,1,31,5],[37,6,38,7],[37,8,38,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EA"]
["Account 1575 - IFRS-CGAAP Transitional PP&E Amounts"]
["2015 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopted IFRS on January 1, 2015 for financial reporting purposes"]
[]
[]
[]
[null,{"$f":"RebaseYear &\" Rebasing Year\"","v":"2014 Rebasing Year"},{"$f":"TestYear-3","v":2015},{"$f":"TestYear-2","v":2016},{"$f":"CONCATENATE(TestYear-1,\" Bridge Year\")","v":"2017 Bridge Year"},{"$f":"CONCATENATE(TestYear,\" Rebasing Year\")","v":"2018 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":[[8,0,8,10],[9,0,9,10],[10,0,10,10],[14,0,14,10],[12,0,13,10],[45,0,45,9],[41,0,41,11],[31,1,31,7],[25,1,26,7],[20,1,20,7],[37,8,38,9],[37,10,38,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EB"]
["Account 1576 - Accounting Changes under CGAAP"]
["2012 Changes in Accounting Policies under CGAAP"]
[]
["For applicants with a balance in Account 1576 and made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 "]
[]
[]
[]
[null,"2011 Rebasing Year",2012,2013,2014,2015,2016,"2017 Rebasing Year"]
["Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS - Note 5","MIFRS","MIFRS"]
[null,"Forecast","Actual","Actual","Actual","Actual","Forecast","Forecast"]
[null,null,"$","$","$",null,"$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1",null,null,{"$f":"+C25","v":0},{"$f":"+D25","v":0},{"$f":"+D25","v":0},{"$f":"+E25","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (1)",null,{"$f":"C22+C23+C24","v":0},{"$f":"D22+D23+D24","v":0},{"$f":"E22+E23+E24","v":0},{"$f":"F22+F23+F24","v":0},{"$f":"G22+G23+G24","v":0}]
[]
["PP&E Values under revised CGAAP (Starts from 2012)"]
["            Opening net PP&E  - Note 1",null,null,{"$f":"+C31","v":0},{"$f":"+D31","v":0},{"$f":"+D31","v":0},{"$f":"+E31","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (2)",null,{"$f":"SUM(C28:C30)","v":0},{"$f":"SUM(D28:D30)","v":0},{"$f":"SUM(E28:E30)","v":0},{"$f":"SUM(F28:F30)","v":0},{"$f":"SUM(G28:G30)","v":0}]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,{"$f":"C25-C31","v":0},{"$f":"D25-D31","v":0},{"$f":"E25-E31","v":0},{"$f":"F25-F31","v":0},{"$f":"G25-G31","v":0}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,null,null,{"$f":"IF(ISERROR(G33), 0, G33)","v":0},null,"WACC"]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,null,null,{"$f":"G33*K37*K38","v":0},"# of years of rate rider disposition period"]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,null,null,{"$f":"H37+H38","v":0}]
[]
["Notes:"]
["1  For an applicant that made the capitalization and depreciation expense accounting policy changes on January 1, 2012, the PP&E values as of January 1, 2012 under both former CGAAP and revised CGAAP should be the same. "]
["2 Return on rate base associated with Account 1576 balance is calculated as:"]
["     the variance account ending balance as of 2016 x WACC X # of years of rate rider disposition period"]
["     * Please note that the calculation should be adjusted once WACC is updated and finalized in the rate application."]
["3  Account 1576 is cleared by including the total balance in the deferral and variance account rate rider calculation."]
["4  Net additions are additions net of disposals; Net depreciation is additions to depreciation net of disposals."]
["5 Differences due to the adoption of MIFRS are to be shown separately in Account 1575 in Appendix 2-EA as Accounts 1575 and 1576 cannot be used interchangably."]

{"sheet":"App.2-EC_Account 1576 (2013)","index":22,"n_rows":48,"n_cols":10,"rows_kept":48,"cut":false,"hidden":false,"merged":[[37,9,38,9],[41,0,41,10],[8,0,8,9],[9,0,9,9],[10,0,10,9],[12,0,12,9],[14,0,14,9],[45,0,45,8],[20,1,20,6],[25,1,26,6],[31,1,31,6],[37,7,38,8]]}
[null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EC"]
["Account 1576 - Accounting Changes under CGAAP"]
["2013 Changes in Accounting Policies under CGAAP"]
[]
["For applicants with a balance in Account 1576 and made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013"]
[]
[]
[]
[null,"2012 Rebasing Year",2013,2014,2015,2016,"2017 Rebasing Year"]
["Reporting Basis","CGAAP","CGAAP","CGAAP","MIFRS - Note 5","MIFRS","MIFRS"]
[null,"Actual","Actual","Actual","Actual","Forecast","Forecast"]
[null,null,"$","$",null,"$"]
["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-2017-0048"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-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":2014},{"$f":"E31-1","v":2015},{"$f":"F31-1","v":2016},{"$f":"G31-1","v":2017},{"$f":"TestYear","v":2018},{"$f":"G31+1","v":2019},{"$f":"H31+1","v":2020},{"$f":"I31+1","v":2021},{"$f":"J31+1","v":2022}]
["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":2014},{"$f":"E68-1","v":2015},{"$f":"F68-1","v":2016},{"$f":"G68-1","v":2017},{"$f":"TestYear","v":2018},{"$f":"G68+1","v":2019},{"$f":"H68+1","v":2020},2021,2022]
["Project 1"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 2"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 3"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 4"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Project 5"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C95,C89,C83,C77,C71)","v":0},0,0,0,{"$f":"SUM(G95,G89,G83,G77,G71)","v":0},{"$f":"SUM(H95,H89,H83,H77,H71)","v":0},0,0,0]
["Total OM&A (Start-Up)",null,0,0,0,0,{"$f":"SUM(G96,G90,G84,G78,G72)","v":0},0,0,0,0]
["Total OM&A (Ongoing)",null,0,0,0,0,{"$f":"SUM(G97,G91,G85,G79,G73)","v":0},0,0,0,0]

{"sheet":"App.2-FB Calc of REG Improvemnt","index":24,"n_rows":95,"n_cols":29,"rows_kept":95,"cut":false,"hidden":false,"merged":[[51,24,51,25],[51,27,51,28],[48,0,48,22],[49,0,49,1],[51,15,51,16],[51,18,51,19],[51,21,51,22],[51,12,51,13],[51,9,51,10],[51,6,51,7],[51,3,51,4],[46,0,46,22],[16,14,16,16],[16,17,16,19],[16,20,16,22],[16,23,16,25],[16,11,16,13],[16,8,16,10],[16,5,16,7],[16,2,16,4],[16,26,16,28],[8,0,8,17],[9,0,9,17],[11,0,11,17],[12,0,12,17],[14,0,14,17]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-FB"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part A of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["For historical investments, enter these variables for your last cost of service test year.  For 2017 and beyond, enter variables as in the application."]
["Rate Riders are not calculated for the Test Year as these assets and costs are already in the distributor's rate base/revenue requirement."]
[]
[null,null,{"$f":"F17-1","v":2014},null,null,{"$f":"I17-1","v":2015},null,null,{"$f":"L17-1","v":2016},null,null,{"$f":"BridgeYear","v":2017},null,null,{"$f":"CONCATENATE(TestYear,\" Test Year\")","v":"2018 Test Year"},null,null,{"$f":"TestYear+1","v":2019},null,null,{"$f":"R17+1","v":2020},2016,null,{"$f":"U17+1","v":2021},null,null,{"$f":"X17+1","v":2022}]
[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":2014},null,null,{"$f":"F17","v":2015},null,null,{"$f":"I17","v":2016},null,null,{"$f":"L17","v":2017},null,null,{"$f":"O17","v":"2018 Test Year"},null,null,{"$f":"R17","v":2019},null,null,{"$f":"U17","v":2020},null,null,{"$f":"X17","v":2021},null,null,{"$f":"AA17","v":2022}]
["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":2014},{"$f":"F68-1","v":2015},{"$f":"G68-1","v":2016},{"$f":"H68-1","v":2017},{"$f":"TestYear","v":2018},{"$f":"H68+1","v":2019},{"$f":"I68+1","v":2020},{"$f":"J68+1","v":2021},{"$f":"K68+1","v":2022}]
["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,{"$f":"D68","v":2014},{"$f":"E68","v":2015},2016,2017,2018,2019,2020,2021,2022]
[]
["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":[[17,18,17,20],[17,21,17,23],[17,24,17,26],[17,27,17,29],[52,22,52,23],[52,25,52,26],[52,28,52,29],[47,0,47,20],[49,0,49,21],[50,0,50,1],[52,4,52,5],[52,7,52,8],[52,10,52,11],[52,13,52,14],[52,16,52,17],[52,19,52,20],[17,3,17,5],[17,6,17,8],[17,9,17,11],[17,12,17,14],[17,15,17,17],[8,0,8,14],[9,0,9,14],[11,0,11,14],[12,0,12,14],[14,0,14,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-FC"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part B of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["For historical investments, enter these variables for your last cost of service test year.  For 2016 and beyond, enter variables as in the application."]
["Rate Riders are not calculated for the Test Year as these assets and costs are already in the distributor's rate base."]
[]
[]
[null,null,null,{"$f":"G18-1","v":2014},null,null,{"$f":"J18-1","v":2015},null,null,{"$f":"M18-1","v":2016},null,null,{"$f":"BridgeYear","v":2017},null,null,{"$f":"CONCATENATE(TestYear,\" Test Year\")","v":"2018 Test Year"},null,null,{"$f":"TestYear+1","v":2019},2016,null,{"$f":"S18+1","v":2020},null,null,{"$f":"V18+1","v":2021},null,null,{"$f":"Y18+1","v":2022}]
[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":2014},null,null,{"$f":"G18","v":2015},null,null,{"$f":"J18","v":2016},null,null,{"$f":"M18","v":2017},null,null,{"$f":"P18","v":"2018 Test Year"},null,null,{"$f":"S18","v":2019},null,null,{"$f":"V18","v":2020},null,null,{"$f":"Y18","v":2021},null,null,{"$f":"AB18","v":2022}]
["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,{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-G"]
["Service Reliability and Quality Indicators"]
["2011 - 2015"]
[]
["Service Reliability"]
[]
["Index","Including outages caused by loss of supply",null,null,null,null,"Excluding outages caused by loss of supply",null,null,null,null,"Excluding Major Event Days"]
[null,{"$f":"TestYear-6","v":2012},{"$f":"TestYear-5","v":2013},{"$f":"TestYear-4","v":2014},{"$f":"TestYear-3","v":2015},{"$f":"TestYear-2","v":2016},{"$f":"B16","v":2012},2013,2014,2015,2016,2012,2013,2014,2015,2016]
["SAIDI ",0.77713140000000003,4.6059780000000003,11.33052,2.6383779999999999,7.6529999999999996,0.75760000000000005,1.0895300000000001,0.13341,1.1086199999999999,1.393,0.75760000000000005,1.0895300000000001,0.13341,1.1086199999999999,1.393]
["SAIFI",0.88858963999999996,1.6728000000000001,5.0727000000000002,1.444,1.823,0.69320000000000004,0.47149999999999997,0.25419999999999998,0.4829,0.60299999999999998,0.69320000000000004,0.47149999999999997,0.25419999999999998,0.4829,0.60299999999999998]
[]
["5 Year Historical Average"]
["SAIDI ",null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(B17:F17)), \"\", AVERAGE(B17:F17))","v":5.4010014799999997},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G17:K17)), \"\", AVERAGE(G17:K17))","v":0.89643200000000012},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(L17:P17)), \"\", AVERAGE(L17:P17))","v":0.89643200000000012}]
["SAIFI",null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(B18:F18)), \"\", AVERAGE(B18:F18))","v":2.1802179280000002},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G18:K18)), \"\", AVERAGE(G18:K18))","v":0.50096000000000007},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(L18:P18)), \"\", AVERAGE(L18:P18))","v":0.50096000000000007}]
[]
["SAIDI = System Average Interruption Duration Index"]
["SAIFI = System Average Interruption Frequency Index "]
[]
["Service Quality"]
[]
["Indicator",null,null,null,null,"Oeb minimum standard",2012,2013,2014,2015,2016]
["Low voltage connections",null,null,null,null,0.9,1,1,1,1,1]
["High voltage connections",null,null,null,null,0.9,1,1,1,1,1]
["Appointment scheduling",null,null,null,null,0.65,1,1,1,1,0.98299999999999998]
["Appointments met",null,null,null,null,0.9,0.97799999999999998,0.97399999999999998,1,1,0.95199999999999996]
["Telephone accessibility",null,null,null,null,0.8,0.999,1,0.999,0.999,1]
["Rescheduling a missed appointment",null,null,null,null,0.8,1,1,1,1,1]
["Telephone call abandon rate",null,null,null,null,0.1,1E-3,0,0,0,0]
["Written response to enquires",null,null,null,null,0.8,1,1,1,1,0.996]
["Emergency urban response",null,null,null,null,0.9,1,1,1,1,1]
["Emergency rural response",null,null,null,null,1,"N/a","N/a","N/a","N/a","n/a"]
["Reconnection performance standard",null,null,null,null,0.85,1,1,1,1,1]
["Micro-embedded generation facilities",null,null,null,null,0.9,1,1,1,1,1]

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[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-H"]
["Other Operating Revenue"]
[]
["USoA #","USoA Description",{"$f":"F13-2 & \" Actual\"","v":"2014 Actual"},{"$f":"F13-1 & \" Actual\"","v":"2015 Actual"},{"$f":"F13 & \" Actual\" & CHAR(178)","v":"2016 Actual²"},{"$f":"\"Actual Year\" & CHAR(178)","v":"Actual Year²"},{"$f":"\"Bridge Year\" & CHAR(178)","v":"Bridge Year²"},"Test Year"]
[null,null,{"$f":"D13-1","v":2014},{"$f":"E13-1","v":2015},{"$f":"F13","v":2016},{"$f":"G13-1","v":2016},{"$f":"BridgeYear","v":2017},{"$f":"TestYear","v":2018}]
[null,"Reporting Basis"]
[null,"4235-Miscellaneous Service Revenues\n",70000,-64182.41,-68253.77,-64302.879999999997,-64625,-64948]
[null,"4225-Late Payment Charges\n",30000,-36576,-29927.62,-29444.89,-29592,-29740]
[null,"4082-Retail Services Revenues\n",0,0,0,0,-6349,-6381]
[null,"4084-Service Transaction Requests (STR) Revenues\n",0,0,0,0,-110,-111]
[null,"4086-SSS Administration Revenue\n",0,0,0,0,0,0]
[null,"4205-Interdepartmental Rents\n",0,0,0,0,0,0]
[null,"4210-Rent from Electric Property\n",-16739.439999999999,-17377.39,-25479.1,-26790.7,-24164,-24285]
[null,"4215-Other Utility Operating Income\n",0,0,0,0,0,0]
[null,"4220-Other Electric Revenues\n",0,0,0,0,0,0]
[null,"4240-Provision for Rate Refunds\n",0,0,0,0,0,0]
[null,"4245-Government Assistance Directly Credited to Income\n",0,0,0,0,0,0]
[null,"4305-Regulatory Debits\n",0,0,0,0,0,0]
[null,"4310-Regulatory Credits\n",0,0,0,0,0,0]
[null,"4315-Revenues from Electric Plant Leased to Others\n",0,0,0,0,0,0]
[null,"4320-Expenses of Electric Plant Leased to Others\n",0,0,0,0,0,0]
[null,"4324-Special Purpose Charge Recovery\n",0,0,0,0,0,0]
[null,"4325-Revenues from Merchandise Jobbing, Etc.\n",-20000,-4939.0200000000004,-23398.58,-33006.730000000003,-26200,-26331]
[null,"4330-Costs and Expenses of Merchandising Jobbing, Etc.\n",15000,3827.66,16039.43,26809.86,21555,21663]
[null,"4335-Profits and Losses from Financial Instrument Hedges\n",0,0,0,0,0,0]
[null,"4340-Profits and Losses from Financial Instrument Investments\n",0,0,0,0,0,0]
[null,"4345-Gains from Disposition of Future Use Utility Plant\n",0,0,0,0,0,0]
[null,"4350-Losses from Disposition of Future Use Utility Plant\n",0,0,0,0,0,0]
[null,"4355-Gain on Disposition of Utility and Other Property\n",0,0,0,6186.81,0,-6000]
[null,"4360-Loss on Disposition of Utility and Other Property\n",0,0,7704.68,0,0,0]
[null,"4365-Gains from Disposition of Allowances for Emission\n",0,0,0,0,0,0]
[null,"4370-Losses from Disposition of Allowances for Emission\n",0,0,0,0,0,0]
[null,"4375-Revenues from Non-Utility Operations\n",0,0,-183521.95,-307341.57,-293315,-294781]
[null,"4375-Sub-account Generation Facility Revenues\n",0,0,0,0,0,0]
[null,"4380-Expenses of Non-Utility Operations\n",0,41.32,182627.99,223797.72,222555,223667]
[null,"4380-Sub-account Generation Facility Expenses\n",0,0,0,0,0,0]
[null,"4385-Non-Utility Rental Income\n",0,0,0,0,0,0]
[null,"4390-Miscellaneous Non-Operating Income\n",0,-395,-2790.31,-1269.3800000000001,0,0]
[null,"4395-Rate-Payer Benefit Including Interest\n",0,0,0,0,0,0]
[null,"4398-Foreign Exchange Gains and Losses, Including Amortization\n",0,0,0,0,0,0]
[null,"4405-Interest and Dividend Income\n",-20000,-13148.119999999999,-7567.31,-8175.3,-6614,-6647]
[null,"4415-Equity in Earnings of Subsidiary Companies\n",0,0,0,0,0,0]
[]
[]
[]
[]
[]
[]
[]
["Specific Service Charges",null,70000,-64182.41,-68253.77,-64302.879999999997,-64625,-65270]
["Late Payment Charges",null,30000,-36576,-29927.62,-29444.89,-29592,-29740]
["Other Operating Revenues",null,-16739.439999999999,-17377.39,-25479.1,-26790.7,-30623,-30777]
["Other Income or Deductions",null,-25000,-14613.16,-10906.050000000023,-92998.590000000011,-82019,-88429]
["Total",null,58260.56,-132748.96,-134566.54,-213537.06,-206859,-214216]
[]
["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 4405 - Interest and Dividend Income"]
[null,null,{"$f":"C12","v":"2014 Actual"},"2015 Actual","2016 Actual²","Actual Year²","Bridge Year²","Test Year"]
[null,null,null,null,null,{"$f":"F13","v":2016},{"$f":"G13","v":2017},{"$f":"H13","v":2018}]
["Reporting Basis",null,{"$f":"IF(C14=0, \"\", C14)","v":""},"","","","",""]
["Interest and Dividend Income",null,-3800.37,-2592.86,-2544.12,-2544.12]
["Interest and Dividend Income - Carrying Charges",null,-9347.75,-4974.45,-5631.18,-5631.18]
["Miscellaneous Interest Revenue"]
["etc.1"]
[]
["Total",null,{"$f":"SUM(C81:C85)","v":-13148.119999999999},-7567.3099999999995,{"$f":"SUM(E81:E85)","v":-8175.3},-8175.3,0,0]
[]
[]
["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."]

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[{"$f":"+#REF!+1","v":{"$error":"#REF!"}},null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[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-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."]
[]
[]
["2011-2014 CDM Program - 2014, last year of the current CDM plan"]
["4 Year (2011-2014) kWh Target:",null,null,null,null,null,null,"HHI Note: The formulas were updated by Keith Richie"]
[9280000]
[null,2011,2012,2013,2014,"Total"]
["2011 CDM Programs",{"$f":"B33/$F$37","v":9.415158667715709E-2},{"$f":"C33/$F$37","v":9.415158667715709E-2},9.415158667715709E-2,8.7201678468397589E-2,{"$f":"SUM(B27:E27)","v":0.3696564384998689}]
["2012 CDM Programs",null,8.9824285339627594E-2,8.9824285339627594E-2,8.9168633621820093E-2,{"$f":"SUM(B28:E28)","v":0.26881720430107525}]
["2013 CDM Programs",null,null,7.7104642014162075E-2,7.7104642014162075E-2,{"$f":"SUM(B29:E29)","v":0.15420928402832415}]
["2014 CDM Programs",null,null,null,0.16417519013899817,{"$f":"SUM(B30:E30)","v":0.16417519013899817}]
["Total in Year",{"$f":"SUM(B27:B30)","v":9.415158667715709E-2},{"$f":"SUM(C27:C30)","v":0.18397587201678467},{"$f":"SUM(D27:D30)","v":0.26108051403094673},{"$f":"SUM(E27:E30)","v":0.41765014424337793},{"$f":"SUM(B31:E31)","v":0.95685811696826639}]
["kWh"]
["2011 CDM Programs",{"$f":"0.718*1000000","v":718000},{"$f":"0.718*1000000","v":718000},{"$f":"0.718*1000000","v":718000},{"$f":"0.665*1000000","v":665000},{"$f":"SUM(B33:E33)","v":2819000}]
["2012 CDM Programs",{"$f":"0.009*1000000","v":9000},{"$f":"0.685*1000000","v":685000},{"$f":"0.685*1000000","v":685000},{"$f":"0.68*1000000","v":680000},{"$f":"SUM(B34:E34)","v":2059000}]
["2013 CDM Programs",0,{"$f":"0.08*1000000","v":80000},{"$f":"0.588*1000000","v":588000},{"$f":"0.588*1000000","v":588000},{"$f":"SUM(B35:E35)","v":1256000}]
["2014 CDM Programs",0,{"$f":"0.054*1000000","v":54000},{"$f":"0.186*1000000","v":186000},{"$f":"1.252*1000000","v":1252000},{"$f":"SUM(B36:E36)","v":1492000}]
["Total in Year",{"$f":"SUM(B33:B36)","v":727000},{"$f":"SUM(C33:C36)","v":1537000},{"$f":"SUM(D33:D36)","v":2177000},{"$f":"SUM(E33:E36)","v":3185000},{"$f":"SUM(F33:F36)","v":7626000}]
[]
[]
["2015-2020 CDM Program - 2015, first year of the current CDM plan"]
["6 Year (2015-2020) kWh Target:"]
[7920000]
[null,2015,2016,2017,2018,2019,2020,"Total"]
["%"]
["2015 CDM Programs",{"$f":"B53/$H$59","v":4.5031945200868242E-2},{"$f":"C53/$H$59","v":4.3397888455355353E-2},4.1594178008098392E-2,4.1232957434877524E-2,4.1215309011785814E-2,4.1215309011785814E-2,{"$f":"SUM(B45:G45)","v":0.25368758712277117}]
["2016 CDM Programs",null,4.7174859033402586E-2,4.6453076668962298E-2,4.6453076668962298E-2,4.6453076668962298E-2,4.6453076668962298E-2,{"$f":"SUM(B46:G46)","v":0.23298716570925182}]
["2017 CDM Programs",null,null,5.7463126895656691E-2,5.7463126895656691E-2,5.7463126895656691E-2,5.7463126895656691E-2,{"$f":"SUM(B47:G47)","v":0.22985250758262676}]
["2018 CDM Programs",null,null,null,4.8025207906338067E-2,4.8025207906338067E-2,4.8025207906338067E-2,{"$f":"SUM(E48:G48)","v":0.1440756237190142}]
["2019 CDM Programs",null,null,null,null,4.6431316405999373E-2,4.6431316405999373E-2,{"$f":"SUM(F49:G49)","v":9.2862632811998747E-2}]
["2020 CDM Programs",null,null,null,null,null,4.6534483054337286E-2,{"$f":"SUM(B50:G50)","v":4.6534483054337286E-2}]
["Total in Year",{"$f":"SUM(B45:B50)","v":4.5031945200868242E-2},{"$f":"SUM(C45:C50)","v":9.0572747488757932E-2},{"$f":"SUM(D45:D50)","v":0.1455103815727174},{"$f":"SUM(E45:E48)","v":0.19317436890583459},{"$f":"SUM(F45:F49)","v":0.23958803688874225},{"$f":"SUM(G45:G50)","v":0.28612251994307952},{"$f":"SUM(B51:G51)","v":0.99999999999999978}]
["kWh"]
[{"$f":"A45","v":"2015 CDM Programs"},1298771,1251643,1199622,1189204,1188695,1188695,{"$f":"SUM(B53:G53)","v":7316630}]
["2016 CDM Programs",null,1360575,1339758,1339758,1339758,1339758,{"$f":"SUM(B54:G54)","v":6719607}]
["2017 CDM Programs",null,null,1657300,1657300,1657300,1657300,{"$f":"SUM(B55:G55)","v":6629200}]
["2018 CDM Programs",null,null,null,1385100,1385100,1385100,{"$f":"SUM(E56:G56)","v":4155300}]
["2019 CDM Programs",null,null,null,null,1339130.4099999999,1339130.4099999999,{"$f":"SUM(F57:G57)","v":2678260.8199999998}]
["2020 CDM Programs",null,null,null,null,null,1342105.8500000001,{"$f":"SUM(B58:G58)","v":1342105.8500000001}]
["Total in Year",{"$f":"SUM(B53:B58)","v":1298771},{"$f":"SUM(C53:C58)","v":2612218},{"$f":"SUM(D53:D58)","v":4196680},{"$f":"SUM(E53:E56)","v":5571362},{"$f":"SUM(F53:F57)","v":6909983.4100000001},{"$f":"SUM(G53:G58)","v":8252089.2599999998},{"$f":"SUM(H53:H58)","v":28841103.670000002}]
[]
[]
["Weight Factor for Inclusion in CDM Adjustment to 2014 Load Forecast"]
[null,2011,2012,2013,2014,2015,2016,2017,2018]
["Weight Factor for each year's CDM program impact on 2014 load forecast",0,0,0,0,0,0.5,1,0.5]
["Default Value selection rationale.  "]
[]
[]
["2011-2014 and 2015-2020 LRAMVA and 2015 CDM adjustment to Load Forecast"]
[null,2011,2012,2013,2014,2015,2016,2017,2018,null,null,null,null,null,"Total for 2018"]
[null,"kWh"]
["Amount used for CDM threshold for LRAMVA (2014)",0,0,{"$f":"E35","v":588000},{"$f":"E36","v":1252000},{"$f":"D53","v":1199622},null,null,null,null,null,null,null,null,{"$f":"SUM(B71:N71)","v":3039622}]
[]
["2011 CDM adjustment (per Board Decision in 2011 Cost of Service Application)",0,{"$f":"B73","v":0},{"$f":"B73","v":0},{"$f":"B73","v":0},null,{"$f":"SUM(B73:E74)","v":0}]
[]
["Amount used for CDM threshold for LRAMVA (2015)",null,null,null,null,1298771,{"$f":"E54","v":1339758},{"$f":"E55","v":1657300},{"$f":"E56","v":1385100},null,null,null,null,null,{"$f":"SUM(B75:K75)","v":5680929}]
[]
["Manual Adjustment for 2015 Load Forecast (billed basis)",0,null,null,null,{"$f":"F71*F64","v":0},{"$f":"G75*G64","v":669879},{"$f":"H75*H64","v":1657300},{"$f":"I75*I64","v":692550},null,null,null,null,null,{"$f":"SUM(B77:L77)","v":3019729}]

{"sheet":"App.2-IA_Load_Forecast_Instrct","index":29,"n_rows":45,"n_cols":18,"rows_kept":45,"cut":false,"hidden":false,"merged":[[24,1,24,17],[26,1,26,17],[43,2,43,17],[44,2,44,17],[28,8,28,10],[28,12,28,14],[29,13,29,14],[29,9,29,10],[41,2,41,17],[42,2,42,17],[28,16,28,17],[9,1,9,17],[8,1,8,17],[18,1,18,17],[20,1,20,17],[22,1,22,17]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[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",2012,null,5537,null,null,155160223,155160223,null,null,210711,206655]
[null,null,"Historical",2013,null,5459,null,null,154796479,154796478.70999998,null,null,204152,200068]
[null,null,"Historical",2014,null,4973,"Board-approved (2)",null,155638082,148208227.38,"Board-approved (2)",null,201575,201575,"Board-approved (2)",null,1574050]
[null,null,"Historical",2015,null,5652,null,null,145328620,145328620.41000003,null,null,189287,186098,null,null,1539695]
[null,null,"Historical",2016,null,5600,null,null,143768237,143768237,null,null,190705,188567,null,null,1563222]
[null,null,"Bridge Year (Forecast)",2017,null,5562,null,null,null,155972137.13908055,null,null,null,226183,null,null,null,1785404.46660148]
[null,null,"Test Year (Forecast)",2018,null,5575,null,null,null,154939571.96797752,null,null,null,224104,null,null,null,1770101.0994418217]
[]
[]
[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-2017-0048"}]
[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:"]
[]
[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 2018 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized"]
[null,null,"Historical",{"$f":"D40-1","v":2012},null,null,null,null,null,null,"Actual",155160223,155874182,{"$f":"IF(D39=RebaseYear,\"Board-approved\",\"\")","v":""}]
[null,null,"Historical",2013,null,null,null,null,null,null,"Actual",154796478.70999998,158171428,""]
[null,null,"Historical",2014,null,null,null,null,null,null,"Actual",148208227.38,159419905,"Board-approved",163411598.19784462]
[null,null,"Historical",2015,null,null,null,null,null,null,"Actual",145328620.41000003,157653967,""]
[null,null,"Historical",2016,null,null,null,null,null,null,"Actual",143768237,155444130,""]
[null,null,"Bridge Year",2017,null,null,null,null,null,null,"Forecast",null,157664096,""]
[null,null,"Test Year",{"$f":"TestYear","v":2018},null,null,null,null,null,null,"Forecast",null,154644367,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O39:O44)","v":163411598.19784462}]
[null,null,"Variance Analysis",null,null,null,null,null,null,null,"Year","Year-over-year",null,null,"Versus Board-approved"]
[null,null,null,{"$f":"D39","v":2012},null,null,null,null,null,null,{"$f":"D48","v":2012}]
[null,null,null,2013,null,null,null,null,null,null,{"$f":"D49","v":2013},{"$f":"IF(L39=0,\"\",L40/L39-1)","v":-2.3443140449728173E-3},1.4737822329037087E-2]
[null,null,null,2014,null,null,null,null,null,null,2014,-4.2560731257605622E-2,7.8931891542384225E-3]
[null,null,null,2015,null,null,null,null,null,null,2015,-1.9429467721901683E-2,-1.107727419609239E-2]
[null,null,null,2016,null,null,null,null,null,null,2016,-1.0736931277527284E-2,-1.4017008528558028E-2]
[null,null,null,2017,null,null,null,null,null,null,2017,{"$f":"IF(K44=\"Forecast\",\"\",IF(L43=0,\"\",L44/L43-1))","v":""},{"$f":"IF(M43=0,\"\",M44/M43-1)","v":1.428143989740871E-2}]
[null,null,null,2018,null,null,null,null,null,null,2018,{"$f":"IF(K45=\"Forecast\",\"\",IF(L44=0,\"\",L45/L44-1))","v":""},{"$f":"IF(M44=0,\"\",M45/M44-1)","v":-1.9152927499739736E-2},null,{"$f":"IF(O46=0,\"\",M45/O46-1)","v":-5.3651217505565452E-2}]
[null,null,null,"Geometric Mean",null,null,null,null,null,null,"Geometric Mean",null,{"$f":"IF(M39=0,\"\",(M45/M39)^(1/(K54-K48-1)-1))","v":1.0063569859361359},null,{"$f":"IF(O46=0,\"\",(M45/O46)^(1/(TestYear-RebaseYear-1))-1)","v":-1.8213455133584078E-2}]
[]
[null,"Customer Class Analysis (one for each Customer Class, excluding MicroFIT and Standby)"]
[]
[null,1,"Customer Class:","Residential",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kWh"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F61,LEN(F61)-1))","v":"Consumption (kWh) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2018 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized",null,null,{"$f":"L62","v":"Actual (Weather actual)"},{"$f":"M62","v":"Weather-normalized"},null,{"$f":"O62","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D64-1","v":2012},null,{"$f":"K39","v":"Actual"},4777,{"$f":"IF(D63=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"F63","v":"Actual"},51132834,51368118,{"$f":"H63","v":""},null,null,{"$f":"K63","v":"Actual"},{"$f":"IF(G63=0,\"\",L63/G63)","v":10703.963575465774},{"$f":"IF(G63=0,\"\",M63/G63)","v":10753.217081850535},{"$f":"N63","v":""},{"$f":"IF(T63=\"\",\"\",IF(I63=0,\"\",O63/I63))","v":""}]
[null,null,"Historical",2013,null,{"$f":"K40","v":"Actual"},4884,"",null,null,{"$f":"F64","v":"Actual"},52109144,53245253,{"$f":"H64","v":""},null,null,{"$f":"K64","v":"Actual"},{"$f":"IF(G64=0,\"\",L64/G64)","v":10669.357903357903},{"$f":"IF(G64=0,\"\",M64/G64)","v":10901.976453726455},{"$f":"N64","v":""},{"$f":"IF(T64=\"\",\"\",IF(I64=0,\"\",O64/I64))","v":""}]
[null,null,"Historical",2014,null,"Actual",4900.5,"Board-approved",4950,null,"Actual",51395624,55283608,"Board-approved",54009078,null,"Actual",10487.8326701357,11281.217834914805,"Board-approved",10910.924848484849]
[null,null,"Historical",2015,null,"Actual",4859,"",null,null,"Actual",49584777,53790071,"",null,null,"Actual",10204.728750771763,11070.193661247171,"",""]
[null,null,"Historical",2016,null,"Actual",4824,"",null,null,"Actual",48033529,50699914,"",null,null,"Actual",9957.199212271973,10509.932421227197,"",""]
[null,null,"Bridge Year",2017,null,"Forecast",4829.9706172554088,"",null,null,"Forecast",null,51250254,"",null,null,"Forecast",0,10610.883183617076,"",""]
[null,null,"Test Year",{"$f":"TestYear","v":2018},null,"Forecast",4835.9486242849489,"",null,null,"Forecast",null,51208459,"",null,null,"Forecast",0,10589.12386762003,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I63:I68)","v":4950},null,null,"CDM Adjust",50454856,null,{"$f":"SUM(O63:O68)","v":54009078},null,null,null,null,null,{"$f":"SUM(U63:U68)","v":10910.924848484849}]
[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,{"$f":"D63","v":2012},null,null,null,null,null,null,{"$f":"D72","v":2012},null,null,null,null,null,{"$f":"K72","v":2012}]
[null,null,null,2013,null,null,{"$f":"IF(G63=0,\"\",G64/G63-1)","v":2.2398995185262782E-2},null,null,null,{"$f":"D73","v":2013},{"$f":"IF(L63=0,\"\",L64/L63-1)","v":1.9093602361253792E-2},3.6542802677723252E-2,null,null,null,{"$f":"K73","v":2013},{"$f":"IF(R63=\"\",\"\",IF(R63=0,\"\",R64/R63-1))","v":-3.2329773792569849E-3},{"$f":"IF(S63=\"\",\"\",IF(S63=0,\"\",S64/S63-1))","v":1.3833941112097348E-2}]
[null,null,null,2014,null,null,3.3783783783782884E-3,null,null,null,2014,-1.3692798331133571E-2,3.8282379839569947E-2,null,null,null,2014,{"$f":"IF(R64=\"\",\"\",IF(R64=0,\"\",R65/R64-1))","v":-1.7013698000052258E-2},3.4786479570749762E-2]
[null,null,null,2015,null,null,-8.4685236200388037E-3,null,null,null,2015,-3.5233486025969873E-2,-2.7015910394270981E-2,null,null,null,2015,-2.6993557989352879E-2,-1.8705797260161527E-2]
[null,null,null,2016,null,null,-7.2031282156822529E-3,null,null,null,2016,-3.1284763063470056E-2,-5.7448464791950204E-2,null,null,null,2016,-2.4256356493656872E-2,-5.0609886074644783E-2]
[null,null,null,2017,null,null,1.2376901441559784E-3,null,null,null,2017,{"$f":"IF(K68=\"Forecast\",\"\",IF(L67=0,\"\",L68/L67-1))","v":""},{"$f":"IF(M67=0,\"\",M68/M67-1)","v":1.0854850759707491E-2},null,null,null,2017,{"$f":"IF(Q68=\"Forecast\",\"\",IF(R67=0,\"\",R68/R67-1))","v":""},{"$f":"IF(S67=\"\",\"\",IF(S67=0,\"\",S68/S67-1))","v":9.6052722647375077E-3}]
[null,null,null,2018,null,null,1.2376901441559784E-3,null,{"$f":"IF(I70=0,\"\",G69/I70-1)","v":-2.3040681962636533E-2},null,2018,{"$f":"IF(K69=\"Forecast\",\"\",IF(L68=0,\"\",L69/L68-1))","v":""},{"$f":"IF(M68=0,\"\",M69/M68-1)","v":-8.1550815338393701E-4},null,{"$f":"IF(O70=0,\"\",M69/O70-1)","v":-5.1854597480816111E-2},null,2018,{"$f":"IF(Q69=\"Forecast\",\"\",IF(R68=0,\"\",R69/R68-1))","v":""},-2.0506602156021847E-3,null,{"$f":"IF(U70=0,\"\",S69/U70-1)","v":-2.9493465066758762E-2}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G63=0,\"\",GEOMEAN(G73:G78))","v":{"$error":"#NUM!"}},null,{"$f":"IF(I70=0,\"\",(G69/I70)^(1/(TestYear-RebaseYear-1))-1)","v":-7.7399800516660955E-3},null,"Geometric Mean",null,{"$f":"IF(M63=0,\"\",(M69/M63)^(1/(K78-K72-1)-1))","v":1.0024934830879653},null,{"$f":"IF(O70=0,\"\",(M69/O70)^(1/(TestYear-RebaseYear-1))-1)","v":-1.7592548643190264E-2},null,"Geometric Mean",null,{"$f":"IF(S63=\"\",\"\",IF(S63=0,\"\",(S69/S63)^(1/(Q78-Q72-1)-1)))","v":1.0123780206106812},null,{"$f":"IF(U70=0,\"\",(S69/U70)^(1/(TestYear-RebaseYear-1))-1)","v":-9.9294221206626121E-3}]
[]
[]
[null,null,null,"Calendar Year",null,"Revenues",null,null,null,null,{"$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 2018 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",{"$f":"D85-1","v":2012},null,{"$f":"F63","v":"Actual"},null,{"$f":"IF(D84=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"K63","v":"Actual"},null,null,{"$f":"N63","v":""},null,null,{"$f":"K84","v":"Actual"},{"$f":"IF(G84=0,\"\",L84/G84)","v":""},{"$f":"IF(G84=0,\"\",M84/G84)","v":""},{"$f":"N84","v":""},{"$f":"IF(T84=\"\",\"\",IF(I84=0,\"\",O84/I84))","v":""}]
[null,null,"Historical",2013,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,{"$f":"K85","v":"Actual"},{"$f":"IF(G85=0,\"\",L85/G85)","v":""},{"$f":"IF(G85=0,\"\",M85/G85)","v":""},{"$f":"N85","v":""},{"$f":"IF(T85=\"\",\"\",IF(I85=0,\"\",O85/I85))","v":""}]
[null,null,"Historical",2014,null,"Actual",908568,"Board-approved",939851,null,"Actual",null,null,"Board-approved",null,null,"Actual",0,0,"Board-approved",0]
[null,null,"Historical",2015,null,"Actual",903999,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Historical",2016,null,"Actual",920780,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Bridge Year (Forecast)",2017,null,"Forecast",945460,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2018},null,"Forecast",1027839,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I84:I89)","v":939851},null,null,null,null,null,{"$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,{"$f":"D84","v":2012},null,null,null,null,null,null,{"$f":"D93","v":2012},null,null,null,null,null,{"$f":"K93","v":2012}]
[null,null,null,{"$f":"D85","v":2013},null,null,{"$f":"IF(G84=0,\"\",G85/G84-1)","v":""},null,null,null,{"$f":"D94","v":2013},{"$f":"IF(L84=0,\"\",L85/L84-1)","v":""},{"$f":"IF(M84=0,\"\",M85/M84-1)","v":""},null,null,null,{"$f":"K94","v":2013},{"$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":2014},null,null,{"$f":"IF(G85=0,\"\",G86/G85-1)","v":""},null,null,null,2014,{"$f":"IF(L85=0,\"\",L86/L85-1)","v":""},"",null,null,null,2014,{"$f":"IF(R85=\"\",\"\",IF(R85=0,\"\",R86/R85-1))","v":""},""]
[null,null,null,2015,null,null,-5.0287925614813656E-3,null,null,null,2015,{"$f":"IF(L86=0,\"\",L87/L86-1)","v":""},"",null,null,null,2015,"",""]
[null,null,null,2016,null,null,1.8563073631718607E-2,null,null,null,2016,{"$f":"IF(L87=0,\"\",L88/L87-1)","v":""},"",null,null,null,2016,"",""]
[null,null,null,2017,null,null,2.680336236668901E-2,null,null,null,2017,{"$f":"IF(K89=\"Forecast\",\"\",IF(L88=0,\"\",L89/L88-1))","v":""},{"$f":"IF(M88=0,\"\",M89/M88-1)","v":""},null,null,null,2017,{"$f":"IF(Q89=\"Forecast\",\"\",IF(R88=0,\"\",R89/R88-1))","v":""},{"$f":"IF(S88=\"\",\"\",IF(S88=0,\"\",S89/S88-1))","v":""}]
[null,null,null,2018,null,null,8.7131131935777262E-2,null,{"$f":"IF(I91=0,\"\",G90/I91-1)","v":9.3619094941645109E-2},null,2018,{"$f":"IF(K90=\"Forecast\",\"\",IF(L89=0,\"\",L90/L89-1))","v":""},{"$f":"IF(M89=0,\"\",M90/M89-1)","v":""},null,{"$f":"IF(O91=0,\"\",M90/O91-1)","v":""},null,2018,{"$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,\"\",GEOMEAN(G94:G99))","v":""},null,{"$f":"IF(I91=0,\"\",(G90/I91)^(1/(TestYear-RebaseYear-1))-1)","v":3.0280218771775891E-2},null,"Geometric Mean",null,{"$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,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2018 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized",null,null,{"$f":"L105","v":"Actual (Weather actual)"},{"$f":"M105","v":"Weather-normalized"},null,{"$f":"O105","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D107-1","v":2012},null,{"$f":"F63","v":"Actual"},575,{"$f":"IF(D106=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"F106","v":"Actual"},18531354,18616625,{"$f":"H106","v":""},null,null,{"$f":"K106","v":"Actual"},{"$f":"IF(G106=0,\"\",L106/G106)","v":32228.441739130434},{"$f":"IF(G106=0,\"\",M106/G106)","v":32376.739130434784},{"$f":"N106","v":""},{"$f":"IF(T106=\"\",\"\",IF(I106=0,\"\",O106/I106))","v":""}]
[null,null,"Historical",2013,null,{"$f":"F64","v":"Actual"},617,"",null,null,{"$f":"F107","v":"Actual"},18952242.369999997,19365448,{"$f":"H107","v":""},null,null,{"$f":"K107","v":"Actual"},{"$f":"IF(G107=0,\"\",L107/G107)","v":30716.762350081033},{"$f":"IF(G107=0,\"\",M107/G107)","v":31386.463533225284},{"$f":"N107","v":""},{"$f":"IF(T107=\"\",\"\",IF(I107=0,\"\",O107/I107))","v":""}]
[null,null,"Historical",2014,null,"Actual",628.5,"Board-approved",634,null,"Actual",18998366.599999998,20435558,"Board-approved",19278522,null,"Actual",30228.1091487669,32514.809864757357,"Board-approved",30407.763406940063]
[null,null,"Historical",2015,null,"Actual",623,"",null,null,"Actual",19208910.760000002,20838022,"",null,null,"Actual",30832.922568218302,33447.8683788122,"",""]
[null,null,"Historical",2016,null,"Actual",609,"",null,null,"Actual",18569272.48,19073256,"",null,null,"Actual",30491.416223316915,31318.975369458127,"",""]
[null,null,"Bridge Year",2017,null,"Forecast",613.25577098441988,"",null,null,"Forecast",null,19280293,"",null,null,"Forecast",0,31439.23614294015,"",""]
[null,null,"Test Year",{"$f":"TestYear","v":2018},null,"Forecast",617.54128184843228,"",null,null,"Forecast",null,19264570,"",null,null,"Forecast",0,31195.598685058023,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I106:I111)","v":634},null,null,"CDM Adjust",17883115,null,{"$f":"SUM(O106:O111)","v":19278522},null,null,null,null,null,{"$f":"SUM(U106:U111)","v":30407.763406940063}]
[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,{"$f":"D106","v":2012},null,null,null,null,null,null,{"$f":"D115","v":2012},null,null,null,null,null,{"$f":"K115","v":2012}]
[null,null,null,2013,null,null,{"$f":"IF(G106=0,\"\",G107/G106-1)","v":7.3043478260869543E-2},null,null,null,{"$f":"D116","v":2013},{"$f":"IF(L106=0,\"\",L107/L106-1)","v":2.2712229770150527E-2},4.0223348754137689E-2,null,null,null,{"$f":"K116","v":2013},{"$f":"IF(R106=\"\",\"\",IF(R106=0,\"\",R107/R106-1))","v":-4.6905134330897047E-2},{"$f":"IF(S106=\"\",\"\",IF(S106=0,\"\",S107/S106-1))","v":-3.0586020204814934E-2}]
[null,null,null,2014,null,null,1.8638573743922304E-2,null,null,null,2014,{"$f":"IF(L107=0,\"\",L108/L107-1)","v":2.433708323243744E-3},5.5258726779778167E-2,null,null,null,2014,{"$f":"IF(R107=\"\",\"\",IF(R107=0,\"\",R108/R107-1))","v":-1.5908356347746566E-2},3.595009454753062E-2]
[null,null,null,2015,null,null,-8.7509944311853216E-3,null,null,null,2015,{"$f":"IF(L108=0,\"\",L109/L108-1)","v":1.1082224300272392E-2},1.9694299514600999E-2,null,null,null,2015,{"$f":"IF(R108=\"\",\"\",IF(R108=0,\"\",R109/R108-1))","v":2.0008311352682551E-2},2.8696416123477952E-2]
[null,null,null,2016,null,null,-2.2471910112359605E-2,null,null,null,2016,{"$f":"IF(L109=0,\"\",L110/L109-1)","v":-3.3299039596350388E-2},-8.4689708073059866E-2,null,null,null,2016,{"$f":"IF(R109=\"\",\"\",IF(R109=0,\"\",R110/R109-1))","v":-1.1076029012358379E-2},-6.3648092166693537E-2]
[null,null,null,2017,null,null,6.9881296952707395E-3,null,null,null,2017,{"$f":"IF(K111=\"Forecast\",\"\",IF(L110=0,\"\",L111/L110-1))","v":""},{"$f":"IF(M110=0,\"\",M111/M110-1)","v":1.085483254668218E-2},null,null,null,2017,{"$f":"IF(Q111=\"Forecast\",\"\",IF(R110=0,\"\",R111/R110-1))","v":""},3.8398693464058997E-3]
[null,null,null,2018,null,null,6.9881296952707395E-3,null,{"$f":"IF(I113=0,\"\",G112/I113-1)","v":-2.5960123267457003E-2},null,2018,{"$f":"IF(K112=\"Forecast\",\"\",IF(L111=0,\"\",L112/L111-1))","v":""},{"$f":"IF(M111=0,\"\",M112/M111-1)","v":-8.1549590558605001E-4},null,{"$f":"IF(O113=0,\"\",M112/O113-1)","v":-7.2370693147538745E-4},null,2018,{"$f":"IF(Q112=\"Forecast\",\"\",IF(R111=0,\"\",R112/R111-1))","v":""},-7.7494712904097041E-3,null,{"$f":"IF(U113=0,\"\",S112/U113-1)","v":2.5909017627325781E-2}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G106=0,\"\",GEOMEAN(G116:G121))","v":{"$error":"#NUM!"}},null,{"$f":"IF(I113=0,\"\",(G112/I113)^(1/(TestYear-RebaseYear-1))-1)","v":-8.7293543189784772E-3},null,"Geometric Mean",null,{"$f":"IF(M106=0,\"\",(M112/M106)^(1/(K121-K115-1)-1))","v":0.97300104083250483},null,{"$f":"IF(O113=0,\"\",(M112/O113)^(1/(TestYear-RebaseYear-1))-1)","v":-2.4129386186999557E-4},null,"Geometric Mean",null,{"$f":"IF(S106=\"\",\"\",IF(S106=0,\"\",(S112/S106)^(1/(Q121-Q115-1)-1)))","v":1.0301769420142257},null,{"$f":"IF(U113=0,\"\",(S112/U113)^(1/(TestYear-RebaseYear-1))-1)","v":8.5628082442379405E-3}]
[]
[]
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[]
[null,3,"Customer Class:","GS > 50 kW",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
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[]
[]
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[]
[null,4,"Customer Class:","Streetlighting",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kWh"]
[]
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[null,null,null,2018,null,null,4.5156345797470188E-3,null,{"$f":"IF(I199=0,\"\",G198/I199-1)","v":""},null,2018,{"$f":"IF(K198=\"Forecast\",\"\",IF(L197=0,\"\",L198/L197-1))","v":""},{"$f":"IF(M197=0,\"\",M198/M197-1)","v":4.5152338645646495E-3},null,{"$f":"IF(O199=0,\"\",M198/O199-1)","v":-0.43253892322789378},null,2018,{"$f":"IF(Q198=\"Forecast\",\"\",IF(R197=0,\"\",R198/R197-1))","v":""},{"$f":"IF(S197=\"\",\"\",IF(S197=0,\"\",S198/S197-1))","v":-3.9891383318835238E-7},null,{"$f":"IF(U199=0,\"\",S198/U199-1)","v":""}]
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[]
[]
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[null,null,"Historical",2016,null,"Actual",18951,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Bridge Year (Forecast)",2017,null,"Forecast",18986,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
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[]
[null,5,"Customer Class:","Unmetered Scattered Load",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kWh"]
[]
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[]
[]
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[]
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[]
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[]
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[]
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[]
[]
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[]
[null,{"$f":"B317+1","v":8},"Customer Class:",null,null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?"]
[]
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[]
[]
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[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G385=0,\"\",GEOMEAN(G395:G400))","v":""},null,{"$f":"IF(I392=0,\"\",(G391/I392)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",null,{"$f":"IF(M385=0,\"\",GEOMEAN(M395:M400))","v":""},null,{"$f":"IF(O392=0,\"\",(M391/O392)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",null,{"$f":"IF(S385=\"\",\"\",IF(S385=0,\"\",(S391/S385)^(1/(Q400-Q394-1)-1)))","v":""},null,{"$f":"IF(U392=0,\"\",(S391/U392)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[null,{"$f":"B360+1","v":9},"Customer Class:",null,null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?"]
[]
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[null,null,"Historical",2015,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Historical",2016,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
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[null,null,null,null,null,null,null,null,{"$f":"SUM(I407:I412)","v":0},null,null,null,null,null,{"$f":"SUM(O407:O412)","v":0},null,null,null,null,null,{"$f":"SUM(U407:U412)","v":0}]
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[null,null,null,2013,null,null,{"$f":"IF(G407=0,\"\",G408/G407-1)","v":""},null,null,null,{"$f":"D417","v":2013},{"$f":"IF(L407=0,\"\",L408/L407-1)","v":""},"",null,null,null,{"$f":"K417","v":2013},{"$f":"IF(R407=\"\",\"\",IF(R407=0,\"\",R408/R407-1))","v":""},{"$f":"IF(S407=\"\",\"\",IF(S407=0,\"\",S408/S407-1))","v":""}]
[null,null,null,2014,null,null,"",null,null,null,2014,{"$f":"IF(L408=0,\"\",L409/L408-1)","v":""},"",null,null,null,2014,{"$f":"IF(R408=\"\",\"\",IF(R408=0,\"\",R409/R408-1))","v":""},""]
[null,null,null,2015,null,null,"",null,null,null,2015,{"$f":"IF(L409=0,\"\",L410/L409-1)","v":""},"",null,null,null,2015,{"$f":"IF(R409=\"\",\"\",IF(R409=0,\"\",R410/R409-1))","v":""},""]
[null,null,null,2016,null,null,"",null,null,null,2016,{"$f":"IF(L410=0,\"\",L411/L410-1)","v":""},"",null,null,null,2016,{"$f":"IF(R410=\"\",\"\",IF(R410=0,\"\",R411/R410-1))","v":""},""]
[null,null,null,2017,null,null,"",null,null,null,2017,{"$f":"IF(K412=\"Forecast\",\"\",IF(L411=0,\"\",L412/L411-1))","v":""},{"$f":"IF(M411=0,\"\",M412/M411-1)","v":""},null,null,null,2017,{"$f":"IF(Q412=\"Forecast\",\"\",IF(R411=0,\"\",R412/R411-1))","v":""},{"$f":"IF(S411=\"\",\"\",IF(S411=0,\"\",S412/S411-1))","v":""}]
[null,null,null,2018,null,null,"",null,{"$f":"IF(I414=0,\"\",G413/I414-1)","v":""},null,2018,{"$f":"IF(K413=\"Forecast\",\"\",IF(L412=0,\"\",L413/L412-1))","v":""},{"$f":"IF(M412=0,\"\",M413/M412-1)","v":""},null,{"$f":"IF(O414=0,\"\",M413/O414-1)","v":""},null,2018,{"$f":"IF(Q413=\"Forecast\",\"\",IF(R412=0,\"\",R413/R412-1))","v":""},{"$f":"IF(S412=\"\",\"\",IF(S412=0,\"\",S413/S412-1))","v":""},null,{"$f":"IF(U414=0,\"\",S413/U414-1)","v":""}]
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[]
[]
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[null,null,"Historical",2015,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Historical",2016,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Bridge Year (Forecast)",2017,null,"Forecast",null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
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[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I415","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"I436","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O436","v":"Test Year Versus Board-approved"}]
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[null,null,null,{"$f":"D429","v":2013},null,null,{"$f":"IF(G428=0,\"\",G429/G428-1)","v":""},null,null,null,{"$f":"D438","v":2013},{"$f":"IF(L428=0,\"\",L429/L428-1)","v":""},{"$f":"IF(M428=0,\"\",M429/M428-1)","v":""},null,null,null,{"$f":"K438","v":2013},{"$f":"IF(R428=\"\",\"\",IF(R428=0,\"\",R429/R428-1))","v":""},{"$f":"IF(S428=\"\",\"\",IF(S428=0,\"\",S429/S428-1))","v":""}]
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[null,null,null,2015,null,null,"",null,null,null,2015,{"$f":"IF(L430=0,\"\",L431/L430-1)","v":""},"",null,null,null,2015,{"$f":"IF(R430=\"\",\"\",IF(R430=0,\"\",R431/R430-1))","v":""},""]
[null,null,null,2016,null,null,"",null,null,null,2016,{"$f":"IF(L431=0,\"\",L432/L431-1)","v":""},"",null,null,null,2016,{"$f":"IF(R431=\"\",\"\",IF(R431=0,\"\",R432/R431-1))","v":""},""]
[null,null,null,2017,null,null,"",null,null,null,2017,{"$f":"IF(K433=\"Forecast\",\"\",IF(L432=0,\"\",L433/L432-1))","v":""},{"$f":"IF(M432=0,\"\",M433/M432-1)","v":""},null,null,null,2017,{"$f":"IF(Q433=\"Forecast\",\"\",IF(R432=0,\"\",R433/R432-1))","v":""},{"$f":"IF(S432=\"\",\"\",IF(S432=0,\"\",S433/S432-1))","v":""}]
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[]
[null,{"$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,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2018 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized",null,null,{"$f":"L449","v":"Actual (Weather actual)"},{"$f":"M449","v":"Weather-normalized"},null,{"$f":"O449","v":"Weather-normalized"}]
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[null,null,"Historical",2015,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Historical",2016,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Bridge Year",2017,null,"Forecast",null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,"Test Year",{"$f":"TestYear","v":2018},null,"Forecast",null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I450:I455)","v":0},null,null,null,null,null,{"$f":"SUM(O450:O455)","v":0},null,null,null,null,null,{"$f":"SUM(U450:U455)","v":0}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,"Test Year Versus Board-approved",null,"Year","Year-over-year",null,null,{"$f":"I458","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O458","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D450","v":2012},null,null,null,null,null,null,{"$f":"D459","v":2012},null,null,null,null,null,{"$f":"K459","v":2012}]
[null,null,null,2013,null,null,{"$f":"IF(G450=0,\"\",G451/G450-1)","v":""},null,null,null,{"$f":"D460","v":2013},{"$f":"IF(L450=0,\"\",L451/L450-1)","v":""},"",null,null,null,{"$f":"K460","v":2013},{"$f":"IF(R450=\"\",\"\",IF(R450=0,\"\",R451/R450-1))","v":""},{"$f":"IF(S450=\"\",\"\",IF(S450=0,\"\",S451/S450-1))","v":""}]
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[null,null,null,2015,null,null,"",null,null,null,2015,{"$f":"IF(L452=0,\"\",L453/L452-1)","v":""},"",null,null,null,2015,{"$f":"IF(R452=\"\",\"\",IF(R452=0,\"\",R453/R452-1))","v":""},""]
[null,null,null,2016,null,null,"",null,null,null,2016,{"$f":"IF(L453=0,\"\",L454/L453-1)","v":""},"",null,null,null,2016,{"$f":"IF(R453=\"\",\"\",IF(R453=0,\"\",R454/R453-1))","v":""},""]
[null,null,null,2017,null,null,"",null,null,null,2017,{"$f":"IF(K455=\"Forecast\",\"\",IF(L454=0,\"\",L455/L454-1))","v":""},{"$f":"IF(M454=0,\"\",M455/M454-1)","v":""},null,null,null,2017,{"$f":"IF(Q455=\"Forecast\",\"\",IF(R454=0,\"\",R455/R454-1))","v":""},{"$f":"IF(S454=\"\",\"\",IF(S454=0,\"\",S455/S454-1))","v":""}]
[null,null,null,2018,null,null,"",null,{"$f":"IF(I457=0,\"\",G456/I457-1)","v":""},null,2018,{"$f":"IF(K456=\"Forecast\",\"\",IF(L455=0,\"\",L456/L455-1))","v":""},{"$f":"IF(M455=0,\"\",M456/M455-1)","v":""},null,{"$f":"IF(O457=0,\"\",M456/O457-1)","v":""},null,2018,{"$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":""}]
[]
[]
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[null,null,"Historical",2015,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Historical",2016,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Bridge Year (Forecast)",2017,null,"Forecast",null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2018},null,"Forecast",null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,null,null,null,null,null,null,{"$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":2012},null,null,null,null,null,null,{"$f":"D480","v":2012},null,null,null,null,null,{"$f":"K480","v":2012}]
[null,null,null,{"$f":"D472","v":2013},null,null,{"$f":"IF(G471=0,\"\",G472/G471-1)","v":""},null,null,null,{"$f":"D481","v":2013},{"$f":"IF(L471=0,\"\",L472/L471-1)","v":""},{"$f":"IF(M471=0,\"\",M472/M471-1)","v":""},null,null,null,{"$f":"K481","v":2013},{"$f":"IF(R471=\"\",\"\",IF(R471=0,\"\",R472/R471-1))","v":""},{"$f":"IF(S471=\"\",\"\",IF(S471=0,\"\",S472/S471-1))","v":""}]
[null,null,null,{"$f":"D473","v":2014},null,null,{"$f":"IF(G472=0,\"\",G473/G472-1)","v":""},null,null,null,2014,{"$f":"IF(L472=0,\"\",L473/L472-1)","v":""},"",null,null,null,2014,{"$f":"IF(R472=\"\",\"\",IF(R472=0,\"\",R473/R472-1))","v":""},""]
[null,null,null,2015,null,null,"",null,null,null,2015,{"$f":"IF(L473=0,\"\",L474/L473-1)","v":""},"",null,null,null,2015,{"$f":"IF(R473=\"\",\"\",IF(R473=0,\"\",R474/R473-1))","v":""},""]
[null,null,null,2016,null,null,"",null,null,null,2016,{"$f":"IF(L474=0,\"\",L475/L474-1)","v":""},"",null,null,null,2016,{"$f":"IF(R474=\"\",\"\",IF(R474=0,\"\",R475/R474-1))","v":""},""]
[null,null,null,2017,null,null,"",null,null,null,2017,{"$f":"IF(K476=\"Forecast\",\"\",IF(L475=0,\"\",L476/L475-1))","v":""},{"$f":"IF(M475=0,\"\",M476/M475-1)","v":""},null,null,null,2017,{"$f":"IF(Q476=\"Forecast\",\"\",IF(R475=0,\"\",R476/R475-1))","v":""},{"$f":"IF(S475=\"\",\"\",IF(S475=0,\"\",S476/S475-1))","v":""}]
[null,null,null,2018,null,null,"",null,{"$f":"IF(I478=0,\"\",G477/I478-1)","v":""},null,2018,{"$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,2018,{"$f":"IF(Q477=\"Forecast\",\"\",IF(R476=0,\"\",R477/R476-1))","v":""},{"$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,"Exhibit:"]
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[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-JA"]
["Summary of Recoverable OM&A Expenses"]
[]
[]
[null,{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Board-Approved)\"","v":"Last Rebasing Year (2014 Board-Approved)"},{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Actuals)\"","v":"Last Rebasing Year (2014 Actuals)"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2016 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2017 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2018 Test Year"}]
["Reporting Basis"]
["Operations",96550,51299.54,55990.12,68472.070000000007,113406,92648]
["Maintenance",205700,181555.47000000003,179949.42,168398.65,194969.91500000001,198496]
["SubTotal",{"$f":"SUM(B15:B16)","v":302250},{"$f":"SUM(C15:C16)","v":232855.01000000004},235939.54,236870.72,308375.91500000004,291144]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D17-C17)/C17), \"\", (D17-C17)/C17)","v":1.3246569184832954E-2},{"$f":"IF(ISERROR((E17-D17)/D17), \"\", (E17-D17)/D17)","v":3.9466890543229547E-3},0.30187435154501169,-5.5879574771590175E-2]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,{"$f":"IF(ISERROR((G17-C17)/C17), \"\", (G17-C17)/C17)","v":0.25032310878773856}]
["Billing and Collecting",426315,395636.24,409354.31999999995,418864.38,462695.96350000001,462970.30240500002]
["Community Relations",200,0,0,0,0,0]
["Administrative and General",397976,342177.17000000004,299046.38,341082.01,422353.84820000001,421000.06942099996]
["SubTotal",{"$f":"SUM(B20:B22)","v":824491},{"$f":"SUM(C20:C22)","v":737813.41},708400.7,759946.39,885049.81169999996,883970.37182600005]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D23-C23)/C23), \"\", (D23-C23)/C23)","v":-3.986469966708802E-2},{"$f":"IF(ISERROR((E23-D23)/D23), \"\", (E23-D23)/D23)","v":7.2763465648749442E-2},{"$f":"IF(ISERROR((F23-E23)/E23), \"\", (F23-E23)/E23)","v":0.1646213777000769},{"$f":"IF(ISERROR((G23-F23)/F23), \"\", (G23-F23)/F23)","v":-1.2196374257472948E-3}]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,{"$f":"IF(ISERROR((G23-C23)/C23), \"\", (G23-C23)/C23)","v":0.19809474840800198}]
["Total",{"$f":"SUM(B23,B17)","v":1126741},{"$f":"SUM(C23,C17)","v":970668.42},944340.24,996817.11,1193425.7267,1175114.371826]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D26-C26)/C26), \"\", (D26-C26)/C26)","v":-2.7123762819027376E-2},{"$f":"IF(ISERROR((E26-D26)/D26), \"\", (E26-D26)/D26)","v":5.5569875959114057E-2},{"$f":"IF(ISERROR((F26-E26)/E26), \"\", (F26-E26)/E26)","v":0.19723639846029531},{"$f":"IF(ISERROR((G26-F26)/F26), \"\", (G26-F26)/F26)","v":-1.5343522822013882E-2}]
[]
[]
[null,{"$f":"B13","v":"Last Rebasing Year (2014 Board-Approved)"},{"$f":"C13","v":"Last Rebasing Year (2014 Actuals)"},"2015 Actuals","2016 Actuals","2017 Bridge Year","2018 Test Year"]
["Operations",{"$f":"B15","v":96550},{"$f":"C15","v":51299.54},55990.12,68472.070000000007,113406,92648]
["Maintenance",{"$f":"B16","v":205700},{"$f":"C16","v":181555.47000000003},179949.42,168398.65,194969.91500000001,198496]
["Billing and Collecting",{"$f":"B20","v":426315},{"$f":"C20","v":395636.24},409354.31999999995,418864.38,462695.96350000001,462970.30240500002]
["Community Relations",{"$f":"B21","v":200},{"$f":"C21","v":0},0,0,0,0]
["Administrative and General",{"$f":"B22","v":397976},{"$f":"C22","v":342177.17000000004},299046.38,341082.01,422353.84820000001,421000.06942099996]
["Total",{"$f":"SUM(B31:B35)","v":1126741},{"$f":"SUM(C31:C35)","v":970668.42},944340.24,996817.11,1193425.7267,1175114.371826]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D36-C36)/C36), \"\", (D36-C36)/C36)","v":-2.7123762819027376E-2},{"$f":"IF(ISERROR((E36-D36)/D36), \"\", (E36-D36)/D36)","v":5.5569875959114057E-2},{"$f":"IF(ISERROR((F36-E36)/E36), \"\", (F36-E36)/E36)","v":0.19723639846029531},{"$f":"IF(ISERROR((G36-F36)/F36), \"\", (G36-F36)/F36)","v":-1.5343522822013882E-2}]
[]
[]
[null,{"$f":"B13","v":"Last Rebasing Year (2014 Board-Approved)"},{"$f":"C13","v":"Last Rebasing Year (2014 Actuals)"},{"$f":"\"Variance \" & 'LDC Info'!E28 & \"  BA – \" & 'LDC Info'!E28 & \" Actuals\"","v":"Variance 2014  BA – 2014 Actuals"},{"$f":"D13","v":"2015 Actuals"},{"$f":"\"Variance \" & 'LDC Info'!E26 -2 & \" Actuals vs. \" &  'LDC Info'!E28 & \" Actuals\"","v":"Variance 2015 Actuals vs. 2014 Actuals"},{"$f":"E13","v":"2016 Actuals"},{"$f":"\"Variance \" & 'LDC Info'!E26 -1 & \" Actuals vs. \" &  'LDC Info'!E26-2 & \" Actuals\"","v":"Variance 2016 Actuals vs. 2015 Actuals"},{"$f":"F13","v":"2017 Bridge Year"},{"$f":"\"Variance \" & 'LDC Info'!E26 & \" Bridge vs. \" & 'LDC Info'!E26 -1 & \" Actuals\"","v":"Variance 2017 Bridge vs. 2016 Actuals"},{"$f":"G13","v":"2018 Test Year"},{"$f":"\"Variance \" & TestYear & \" Test vs. \" & BridgeYear & \" Bridge\"","v":"Variance 2018 Test vs. 2017 Bridge"}]
["Operations",{"$f":"B15","v":96550},51299.54,{"$f":"B41-C41","v":45250.46},{"$f":"D15","v":55990.12},{"$f":"E41-C41","v":4690.5800000000017},{"$f":"E15","v":68472.070000000007},{"$f":"G41-E41","v":12481.950000000004},{"$f":"F15","v":113406},{"$f":"I41-G41","v":44933.929999999993},{"$f":"G15","v":92648},{"$f":"K41-I41","v":-20758}]
["Maintenance ",205700,181555.47000000003,{"$f":"B42-C42","v":24144.52999999997},{"$f":"D16","v":179949.42},{"$f":"E42-C42","v":-1606.0500000000175},{"$f":"E16","v":168398.65},{"$f":"G42-E42","v":-11550.770000000019},{"$f":"F16","v":194969.91500000001},26571.265000000014,{"$f":"G16","v":198496},3526.0849999999919]
["Billing and Collecting ",{"$f":"B20","v":426315},395636.24,30678.760000000009,{"$f":"D20","v":409354.31999999995},13718.079999999958,{"$f":"E20","v":418864.38},9510.0600000000559,{"$f":"F20","v":462695.96350000001},43831.583500000008,{"$f":"G20","v":462970.30240500002},274.33890500001144]
["Community Relations ",200,0,200,{"$f":"D21","v":0},0,{"$f":"E21","v":0},0,{"$f":"F21","v":0},0,{"$f":"G21","v":0},0]
["Administrative and General ",397976,342177.17000000004,55798.829999999958,299046.38,-43130.790000000037,341082.01,42035.630000000005,422353.84820000001,81271.838199999998,421000.06942099996,-1353.7787790000439]
["Total OM&A Expenses ",{"$f":"SUM(B41:B45)","v":1126741},{"$f":"SUM(C41:C45)","v":970668.42},156072.57999999993,944340.24,-26328.180000000095,996817.11,52476.870000000046,1193425.7267,196608.61670000001,1175114.371826,-18311.354874000041]
["Adjustments for Total non-recoverable items (from Appendices 2-JA and 2-JB)"]
["Total Recoverable OM&A Expenses ",{"$f":"B46-B47","v":1126741},{"$f":"C46-C47","v":970668.42},156072.57999999993,944340.24,-26328.180000000095,996817.11,52476.870000000046,1193425.7267,196608.61670000001,1175114.371826,-18311.354874000041]
["Variance from previous year ",null,null,null,{"$f":"E48-C48","v":-26328.180000000051},null,{"$f":"G48-E48","v":52476.869999999995},null,{"$f":"I48-G48","v":196608.61670000001},null,{"$f":"K48-I48","v":-18311.354873999953}]
["Percent change (year over year) ",null,null,null,{"$f":"IF(ISERROR(E49/C48), \"\", E49/C48)","v":-2.7123762819027376E-2},null,{"$f":"IF(ISERROR(G49/E48), \"\", G49/E48)","v":5.5569875959114057E-2},null,{"$f":"IF(ISERROR(I49/G48), \"\", I49/G48)","v":0.19723639846029531},null,{"$f":"IF(ISERROR(K49/I48), \"\", K49/I48)","v":-1.5343522822013882E-2}]
["Percent Change:                                                    Test year vs. Most Current Actual ",null,null,null,null,null,{"$f":"IF(ISERROR((K48-G48)/G48), \"\", (K48-G48)/G48)","v":0.17886657445717405}]
["Simple average of % variance for all years",null,null,null,null,null,{"$f":"IF(ISERROR((K46-C46)/C46), \"\", (K46-C46)/C46)","v":0.21062388310315072},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(E50,G50,I50,K50)), \"\", AVERAGE(E50,G50,I50,K50))","v":5.2584747194592031E-2}]
["Compound Annual Growth Rate for all years",null,null,null,null,null,{"$f":"IF(ISERROR((K49-C49)/C49), \"\", (K49-C49)/C49)","v":""},null,null,null,null,{"$f":"IF((K48-C48)=0, \"\", (K48/C48)^(1/5)-1)","v":3.8967224641582643E-2}]
[{"$f":"\"Compound Growth Rate                                                            (\" & E13 & \" vs. \" & 'LDC Info'!E28 & \" Actuals)\"","v":"Compound Growth Rate                                                            (2016 Actuals vs. 2014 Actuals)"},null,null,null,null,null,{"$f":"IF(ISERROR((G48/C48)^(1/(3)) - 1), \"\", (G48/C48)^(1/(3)) - 1)","v":8.9001683354954508E-3}]
[]
["Note:"]
[]
["1     \"BA\" = Board-Approved"]
["2     If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
["3     Recoverable OM&A that is included on these tables should be identical to the recoverable OM&A that is shown for the corresponding periods on Appendix 2-JB."]

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[null,null,null,null,"Page:"]
[]
[null,null,null,null,"Date:"]
[]
[]
["Appendix 2-JB"]
["Recoverable OM&A Cost Driver Table"]
[]
["Reporting Basis","CGAAP","CGAAP","CGAAP","NEWGAAP","NEWGAAP"]
["OM&A",2014,2015,2016,2017,2018]
["Opening Balance",1126741,{"$f":"B58","v":970668},{"$f":"C58","v":944340},996817,1193426]
[]
["Other decreases <10K",16468]
["Other  increases <10K",-87375]
["5310-Meter Reading Expense\n",-10576]
["5016-Distribution Station Equipment - Operation Labour\n",-11740]
["5620-Office Supplies and Expenses\n",-12614]
["5335-Bad Debt Expense\n",-14954]
["5065-Meter Expense\n",-15903]
["5675-Maintenance of General Plant\n",-19379]
[]
["5335-Bad Debt Expense\n",null,19293.36]
["5630-Outside Services Employed\n",null,17264.29]
["5125-Maintenance of Overhead Conductors and Devices\n",null,10960.920000000002]
["Other  increases <10K",null,34672]
["Other  decreases <10K",null,-55202]
["5655-Regulatory Expenses\n",null,-16302.46]
["5610-Management Salaries and Expenses\n",null,-37014.150000000009]
[]
["5630-Outside Services Employed\n",null,null,32969.990000000005]
["5315-Customer Billing\n",null,null,24169.640000000014]
["5655-Regulatory Expenses\n",null,null,12498.5]
["5014-Transformer Station Equipment - Operation Labour\n",null,null,12013.34]
["Other  increases <10K",null,null,46111.089999999982]
["Other  decreases <10K",null,null,-31326.210000000003]
["5015-Transformer Station Equipment - Operation Supplies and Expenses\n",null,null,-10348.099999999999]
["5610-Management Salaries and Expenses\n",null,null,-15682.619999999995]
["5130-Maintenance of Overhead Services\n",null,null,-17928.760000000002]
[]
["5014-Transformer Station Equipment - Operation Labour\n",null,null,null,36131.379999999997]
["5610-Management Salaries and Expenses\n",null,null,null,33837.42]
["5335-Bad Debt Expense\n",null,null,null,31124.62]
["5630-Outside Services Employed\n",null,null,null,25561.699999999997]
["5655-Regulatory Expenses\n",null,null,null,15079.089999999997]
["5130-Maintenance of Overhead Services\n",null,null,null,12252.285000000003]
["5135-Overhead Distribution Lines and Feeders - Right of Way\n",null,null,null,10098.510000000002]
["Other  increases <10K",null,null,null,32524]
[]
["5655-Regulatory Expenses\n",null,null,null,null,27022.065774999995]
["Other  increases <10K",null,null,null,null,34303]
["5014-Transformer Station Equipment - Operation Labour\n",null,null,null,null,-20536]
["5630-Outside Services Employed\n",null,null,null,null,-24100]
["Settlement Agreement",null,null,null,null,-35000]
["Closing Balance",{"$f":"ROUND(SUM(B15:B56),0)","v":970668},{"$f":"ROUND(SUM(C15:C56),0)","v":944340},{"$f":"ROUND(SUM(D15:D56),0)","v":996817},{"$f":"ROUND(SUM(E15:E56),0)","v":1193426},{"$f":"ROUND(SUM(F15:F57),0)","v":1175115}]
[]
[]
["Reporting Basis","NEWGAAP","MIFRS","MIFRS","MIFRS","MIFRS"]
["OM&A",2014,2015,2016,2017,2018]
["Opening Balance",1126741,{"$f":"B84","v":970668},{"$f":"C84","v":944340},996817,1193426]
["5014-Transformer Station Equipment - Operation Labour\n",null,null,12013.34,36131.379999999997,-20536]
["5015-Transformer Station Equipment - Operation Supplies and Expenses\n",null,null,-10348.099999999999]
["5016-Distribution Station Equipment - Operation Labour\n",-11740]
["5065-Meter Expense\n",-15903]
["5125-Maintenance of Overhead Conductors and Devices\n",null,10960.920000000002]
["5130-Maintenance of Overhead Services\n",null,null,-17928.760000000002,12252.285000000003]
["5135-Overhead Distribution Lines and Feeders - Right of Way\n",null,null,null,10098.510000000002]
["5310-Meter Reading Expense\n",-10576]
["5315-Customer Billing\n",null,null,24169.640000000014]
["5335-Bad Debt Expense\n",-14954,19293.36,null,31124.62]
["5610-Management Salaries and Expenses\n",null,-37014.150000000009]
["5610-Management Salaries and Expenses\n",null,null,-15682.619999999995]
["5610-Management Salaries and Expenses\n",null,null,null,33837.42]
["5620-Office Supplies and Expenses\n",-12614]
["5630-Outside Services Employed\n",null,17264.29,32969.990000000005,25561.699999999997,-24100]
["5655-Regulatory Expenses\n",null,-16302.46,12498.5,15079.089999999997,27022.065774999995]
["5675-Maintenance of General Plant\n",-19379]
["Other  decreases <10K",-87375,-55202,-31326.210000000003]
["Other  decreases <10K",16468,34672,46111.089999999982,32524,34303]
["Settlement Agreement",null,null,null,null,-35000]
["Closing Balance",{"$f":"ROUND(SUM(B63:B82),0)","v":970668},{"$f":"ROUND(SUM(C63:C82),0)","v":944340},{"$f":"ROUND(SUM(D63:D82),0)","v":996817},{"$f":"ROUND(SUM(E63:E82),0)","v":1193426},{"$f":"ROUND(SUM(F63:F83),0)","v":1175115}]

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[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-JC"]
["OM&A Programs Table"]
[]
[]
[null,null,null,null,null,null,null,null,"Test Year Versus Last Rebasing","Test Year Versus Most Current Actuals"]
["Reporting Basis",null,"CGAAP","CGAAP","CGAAP","CGAAP","NEWGAAP","NEWGAAP"]
["Programs","USoA","2014 Board Approved",2014,2015,2016,2017,2018,"Variance ($)","Variance ($)"]
[]
["Customer Focus"]
["Customer Service, Mailing Costs, Billing  and  Collections",null,426515,397975.85,397557.95999999996,415798.16,428942.96350000001,433047.30240500002,15684.302405000024,26401.14240500005]
["Bad Debts",null,30000,15045.75,34339.11,24973.38,56098,52065,27225,32251.62]
["Service Locates"]
["Sub-Total",null,{"$f":"SUM(C18:C20)","v":456515},{"$f":"SUM(D18:D20)","v":413021.6},{"$f":"SUM(E18:E20)","v":431897.06999999995},440771.54,485040.96350000001,485112.30240500002,42909.302405000024,58652.762405000045]
[]
["Operational Effectiveness"]
[]
["Operational Effectiveness Administration",null,229600,218215.98,176539.74000000002,170655.39,210005.84820000001,213679.003646,-13195.996354000003,45748.613645999983]
["      Regulation Consultant-Services",null,86000,72544.89,73506.720000000001,118975.21,159616,155538.065775,76538.065774999995,43562.855774999989]
["      Distribution Maintenance System",null,347250,258475.93000000005,255287.97,259302.59,331256.91500000004,313169,-23118,64829.41]
[]
[]
["Sub-Total",null,{"$f":"SUM(C25:C29)","v":662850},549236.80000000005,505334.43000000005,548933.19000000006,700878.76320000004,682386.06942099996,40224.069420999993,154140.87942099996]
[]
["Public and Regulatory Responsiveness"]
["Electrical safety Authorithy",null,5300,6410.02,5108.74,5112.38,5506,5616,316,503.61999999999989]
[]
[]
[]
["Sub-Total",null,{"$f":"SUM(C33:C36)","v":5300},{"$f":"SUM(D33:D36)","v":6410.02},{"$f":"SUM(E33:E36)","v":5108.74},5112.38,5506,5616,316,503.61999999999989]
[]
[]
["Miscellaneous"]
["LEAP donations",null,2076,2000,2000,2000,2000,2000,-76,0]
[]
["Sub-Total",null,{"$f":"SUM(C41:C42)","v":2076},{"$f":"SUM(D41:D42)","v":2000},{"$f":"SUM(E41:E42)","v":2000},2000,2000,2000,-76,0]
[]
[]
[]
["TOTAL OM&A",null,{"$f":"SUM(C21+C30+C37+C43)","v":1126741},{"$f":"SUM(D21+D30+D37+D43)","v":970668.42},944340.24,996817.11,1193425.7267,1175114.371826,{"$f":"SUM(I21+I30+I37)","v":83449.371826000017},{"$f":"SUM(J21+J30+J37)","v":213297.261826}]
["integrity check",null,0,0,0,0,0,0]

{"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:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-K"]
["Employee Costs"]
[]
[null,{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"- Board Approved\"","v":"Last Rebasing Year - 2014- Board Approved"},{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"-  Actual\"","v":"Last Rebasing Year - 2014-  Actual"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2016 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2017 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2018 Test Year"}]
["Number of Employees (FTEs including Part-Time)1"]
["Management (including executive)"]
["Non-Management (union and non-union)"]
["Total",{"$f":"SUM(B14:B15)","v":0},0,0,0,0,0]
["Total Salary and Wages including ovetime and incentive pay"]
["Management (including executive)",null,171386.5,172838.6,118126.21,156832.79999999999,161238]
["Non-Management (union and non-union)",null,291459.45,253262.71,229422.53,257550.6,265278]
["Total",{"$f":"SUM(B18:B19)","v":0},462845.95,426101.31,347548.74,414383.4,426516]
["Total Benefits (Current + Accrued) 2"]
["Management (including executive)",null,746.52,764.04,452.47999999999996,810,834]
["Non-Management (union and non-union)",null,1337.9200000000003,1214.0800000000002,1258.9000000000001,1297,1335]
["Total",{"$f":"SUM(B22:B23)","v":0},{"$f":"SUM(C22:C23)","v":2084.4400000000005},1978.1200000000001,1711.38,2107,2169]
["Total Compensation (Salary, Wages, & Benefits)"]
["Management (including executive)",{"$f":"B18+B22","v":0},172133.02,173602.64,118578.69,157642.79999999999,162072]
["Non-Management (union and non-union)",0,292797.37,254476.78999999998,230681.43,258847.6,266613]
["Total",0,464930.39,428079.43,349260.12,416490.4,428685]
[]
["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":34,"n_cols":11,"rows_kept":34,"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:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-KA"]
[null,"OPEBs (Other Post-Employment Benefits) Costs"]
[]
[null,"A","Please indicate if OPEBs were recovered on a cash or accrual accounting basis for each year since the distributor started to recover OPEBs in distribution rates from customers:"]
[]
[null,null,"Notes: "]
[null,null,"(Please add any information to explain the accounting basis used for OPEBs cost recovery in rate setting. If basis is other than Cash or Accrual, an explanation is required.)"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"B","Please complete the following table:"]
[]
[null,null,"OPEBS",{"$f":"CONCATENATE(\"First Year of recovery to \",E26-1)","v":"First Year of recovery to 2012"},{"$f":"F26-1","v":2013},{"$f":"G26-1","v":2014},{"$f":"H26-1","v":2015},{"$f":"I26-1","v":2016},{"$f":"BridgeYear","v":2017},{"$f":"TestYear","v":2018},"Total"]
[null,null,"Amounts included in Rates"]
[null,null,"     OM&A",null,null,null,null,null,null,null,{"$f":"SUM(D28:J28)","v":0}]
[null,null,"     Capital",null,null,null,null,null,null,null,{"$f":"SUM(D29:J29)","v":0}]
[null,null,"     Total",{"$f":"SUM(D28:D29)","v":0},{"$f":"SUM(E28:E29)","v":0},0,0,0,0,0,0]
[null,null,"Paid benefit amounts",null,null,null,null,null,null,null,{"$f":"SUM(D31:J31)","v":0}]
[null,null,"Net excess amount included in rates relative to amounts actually paid.",{"$f":"D30-D31","v":0},{"$f":"E30-E31","v":0},0,0,0,0,0,{"$f":"SUM(D32:J32)","v":0}]
[]
[null,"C","Please describe what the distributor has done with the recoveries in excess of cash payments:"]

{"sheet":"App.2-L_OM&A_per_Cust_FTE","index":36,"n_rows":38,"n_cols":9,"rows_kept":38,"cut":false,"hidden":false,"merged":[[37,2,37,8],[34,2,34,8],[35,2,35,8],[36,2,36,8],[32,2,33,8],[22,1,22,2],[25,1,25,2],[26,1,26,2],[16,1,16,2],[17,1,17,2],[18,1,18,2],[19,1,19,2],[20,1,20,2],[21,1,21,2],[13,1,13,2],[14,1,14,2],[15,1,15,2],[8,1,8,8],[9,1,9,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-L"]
[null,"Recoverable OM&A Cost per Customer and per FTE 1"]
[]
[]
[null,null,null,{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"- Board Approved\"","v":"Last Rebasing Year - 2014- Board Approved"},{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"-  Actual\"","v":"Last Rebasing Year - 2014-  Actual"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2016 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2017 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2018 Test Year"}]
[null,"Reporting Basis"]
[null,"OM&A Costs"]
[null,"     O&M",null,302250,232855.01000000004,235939.54,236870.72,308375.91500000004,291144]
[null,"     Admin Expenses",null,397976,342177.17000000004,299046.38,341082.01,422353.84820000001,421000.06942099996]
[null,"Total Recoverable OM&A from Appendix 2-JB 5",null,{"$f":"SUM(D16:D17)","v":700226},{"$f":"SUM(E16:E17)","v":575032.18000000005},534985.92000000004,577952.73,730729.76320000004,712144.06942099996]
[null,"Number of Customers 2,4",null,5682,5624,5571.5,5520,5531.1433984881378,5542.3335922368442]
[null,"Number of FTEs 3,4",null,7,7,7,7,7,7]
[null,"Customers/FTEs",null,{"$f":"IF(D20=0,\"\",D19/D20)","v":811.71428571428567},{"$f":"IF(E20=0,\"\",E19/E20)","v":803.42857142857144},795.92857142857144,788.57142857142856,790.16334264116256,791.76194174812065]
[null,"OM&A cost per customer"]
[null,"     O&M per customer",null,{"$f":"IF(D19=0,\"\",D16/D19)","v":53.194297782470962},{"$f":"IF(E19=0,\"\",E16/E19)","v":41.403806899004273},42.347579646414793,42.911362318840581,55.752652351101645,52.530941191956735]
[null,"     Admin per customer",null,{"$f":"IF(D19=0,\"\",D17/D19)","v":70.041534670890528},{"$f":"IF(E19=0,\"\",E17/E19)","v":60.842313300142258},53.67430314995962,61.790219202898555,76.359229506767917,75.960795649452692]
[null,"     Total OM&A per customer",null,{"$f":"IF(D19=0,\"\",D18/D19)","v":123.2358324533615},{"$f":"IF(E19=0,\"\",E18/E19)","v":102.24612019914652},96.021882796374413,104.70158152173913,132.11188185786958,128.49173684140942]
[null,"OM&A cost per FTE"]
[null,"     O&M per FTE",null,{"$f":"IF(D20=0,\"\",D16/D20)","v":43178.571428571428},{"$f":"IF(E20=0,\"\",E16/E20)","v":33265.001428571435},33705.648571428574,33838.674285714289,44053.702142857146,41592]
[null,"     Admin per FTE",null,{"$f":"IF(D20=0,\"\",D17/D20)","v":56853.714285714283},{"$f":"IF(E20=0,\"\",E17/E20)","v":48882.45285714286},42720.911428571431,48726.001428571428,60336.26402857143,60142.867060142853]
[null,"     Total OM&A per FTE",null,{"$f":"IF(D20=0,\"\",D18/D20)","v":100032.28571428571},{"$f":"IF(E20=0,\"\",E18/E20)","v":82147.454285714295},76426.560000000012,82564.67571428571,104389.96617142858,101734.86706014285]
[]
[null,"Notes:"]
[]
[null,1,"If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
[null,2,"The method of calculating the number of customers must be identified. Should correspond with data provided in Appendix 2-IB"]
[null,3,"The method of calculating the number of FTEs must be identified.  See also Appendix 2-K"]
[null,4,"The number of customers and the number of FTEs should correspond to mid-year or average of January 1 and December 31 figures."]
[null,5,"For the test year, the applicant should take into account the system O&M (line 22 of Appendix 2-AB) in developing its forecasted OM&A."]

{"sheet":"App.2-L_OM&A_per_Cust_FTEE_exp","index":37,"n_rows":38,"n_cols":12,"rows_kept":38,"cut":false,"hidden":true,"merged":[[8,0,8,11],[9,0,9,11],[34,1,34,6],[35,1,35,6],[21,0,21,1],[22,0,22,1],[25,0,25,1],[14,0,14,1],[13,0,13,1],[11,7,11,11],[15,0,15,1],[16,0,16,1],[17,0,17,1],[37,1,38,11],[36,1,36,11],[32,1,33,11],[19,0,19,1],[18,0,18,1],[20,0,20,1],[26,0,26,1]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-L"]
["Recoverable OM&A Cost per Customer and per FTE 1"]
[]
[null,null,null,null,null,null,null,"5-year Distribution System Plan Period"]
[null,null,{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"- Board Approved\"","v":"Last Rebasing Year - 2014- Board Approved"},{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"-  Actual\"","v":"Last Rebasing Year - 2014-  Actual"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2016 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2017 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2018 Test Year"},{"$f":"TestYear+1 & \" Year\"","v":"2019 Year"},{"$f":"TestYear+2 & \" Year\"","v":"2020 Year"},{"$f":"TestYear+3 & \" Year\"","v":"2021 Year"},{"$f":"TestYear+4 & \" Year\"","v":"2022 Year"}]
["Reporting Basis"]
["OM&A Costs"]
["     O&M"]
["     Admin Expenses"]
["Total Recoverable OM&A from Appendix 2-JB 5",null,{"$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":42,"n_cols":11,"rows_kept":42,"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:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-M"]
["Regulatory Cost Schedule"]
[]
[]
["Regulatory Cost Category",null,"USoA Account","USoA Account Balance","Ongoing or One-time Cost? 2",{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Board Approved)\"","v":"Last Rebasing Year (2014 Board Approved)"},{"$f":"\"Most Current Actuals               Year \" & TestYear - 2","v":"Most Current Actuals               Year 2016"},{"$f":"TestYear -1 & \" Bridge Year\"","v":"2017 Bridge Year"},"Annual % Change",{"$f":"TestYear & \" Test Year\"","v":"2018 Test Year"},"Annual % Change"]
["(A)",null,"(B)","(C )","(D)","(E)","(F)","(G)","(H) = [(G)-(F)]/(F)","(I)","(J) = [(I)-(G)]/(G)"]
[1,"OEB Annual Assessment",5655,"See line 30","On-Going",8900,21958,23055.9,{"$f":"IF(G15=0,\"\",(H15-G15)/G15)","v":5.0000000000000065E-2},24208.695000000003,{"$f":"IF(H15=0,\"\",(J15-H15)/H15)","v":5.0000000000000079E-2}]
[2,"OEB Section 30 Costs (Applicant-originated)",5655,"See line 30","On-Going",null,null,null,{"$f":"IF(G16=0,\"\",(H16-G16)/G16)","v":""},null,{"$f":"IF(H16=0,\"\",(J16-H16)/H16)","v":""}]
[3,"OEB Section 30 Costs (OEB-initiated)",5655,"See line 30","On-Going",1500,1467.91,1541.3055000000002,5.0000000000000051E-2,1618.3707750000003,5.0000000000000093E-2]
[4,"Expert Witness costs for regulatory matters",5655,"See line 30","On-Going",null,null,null,"",null,""]
[5,"Legal costs for regulatory matters",5655,"See line 30","On-Going",null,null,null,"",null,""]
[6,"Consultants' costs for regulatory matters",5655,"See line 30","On-Going",45000,30000,33000,0.1,33000,0]
[7,"Operating expenses associated with staff resources allocated to regulatory matters",5655,"See line 30",null,null,null,null,"",null,""]
[8,"Operating expenses associated with other resources allocated to regulatory matters 1",5655,"See line 30",null,null,null,null,"",null,""]
[9,"Other regulatory agency fees or assessments",5655,"See line 30",null,null,null,null,"",null,""]
[10,"Any other costs for regulatory matters (please define)",5655,"See line 30","On-Going",null,null,500,"",null,-1]
[11,"Intervenor costs",5655,"See line 30",null,null,null,null,null,null,""]
[11,"Cost of Service Amortized over 5 years",5655,"See line 30","One-Time",null,null,null,null,{"$f":"C42","v":31700},""]
[12,"Sub-total - Ongoing Costs 3",null,{"$f":"SUMIF($E15:$E26,$E11,D15:D26)","v":0},null,{"$f":"SUM(F15:F25)","v":55400},{"$f":"SUM(G15:G25)","v":53425.91},58097.205499999996,8.7435019824650489E-2,{"$f":"SUM(J15:J25)","v":58827.065775000003},1.2562743228673992E-2]
[13,"Sub-total - One-time Costs 4",null,{"$f":"SUMIF($E15:$E26,$E12,D15:D26)","v":0},null,{"$f":"SUMIF($E15:$E26,$E12,F15:F26)","v":0},{"$f":"SUMIF($E15:$E26,$E12,G15:G26)","v":0},{"$f":"SUMIF($E15:$E26,$E12,H15:H26)","v":0},"",{"$f":"J26","v":31700},""]
[14,"Total",null,{"$f":"D27+D28","v":0},null,{"$f":"F27+F28","v":55400},{"$f":"G27+G28","v":53425.91},{"$f":"H27+H28","v":58097.205499999996},8.7435019824650489E-2,{"$f":"J27+J28","v":90527.065774999995},0.55820000283834648]
[null,"Account Balance",null,null,null,null,53425]
[]
["Please fill out the following table for all one-time costs related to this cost of service application to be amortized over the test year plus the IRM period."]
[]
[null,"DSP",26000]
[4,"Accounting",25000]
[6,"3rd party expertise",12500]
[8,"Cost of Service (Legal, Community Meetings and various costs)",62000]
[null,"Intervenor costs ",30000]
["Notes:","Public Notice (OEB)",1500]
[null,"Production & Submission  (Print)",1500]
["1","Total Cost of Service Filing costs ",{"$f":"SUM(C34:C40)","v":158500}]
[null,"Amortized over 5years",{"$f":"C41/5","v":31700}]

{"sheet":"App.2-N_Corp_Cost_Allocation","index":39,"n_rows":53,"n_cols":7,"rows_kept":53,"cut":false,"hidden":false,"merged":[[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],[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]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-N"]
["Shared Services and Corporate Cost Allocation 1"]
[]
[null,"Year:"]
[]
["Shared Services"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
["From","To"]
[null,null,null,null,"$","$"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Corporate Cost Allocation"]
[]
["Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
["From","To"]
[null,null,null,null,"%","$"]
["eg: parent company","eg: regulated entity"]
[]
[]
[]
[]
[]
[]
[]
[]
["Note: "]
[1,"This appendix must be completed in relation to each service provided or received for the Historical (actuals), Bridge and Test years. The required information includes:"]
[]
[]
["·         Type of Service:"]
["Services such as billing, accounting, payroll, etc.  The applicant must identify any costs related to the Board of Directors of the parent company that are allocated to the applicant."]
[]
["·         Pricing Methodology:"]
["Pricing Methodology includes approaches such as cost-base, market-base, tendering, etc.  The applicant must provide evidence demonstrating the pricing methodology used.  The applicant must also provide a description of why that pricing methodology was chosen, whether or not it is in conformity with ARC, and why it is appropriate."]
[]
["·         % Allocation:"]
["The applicant must provide the percentage of the costs allocated to the entity for the service being offered.  The Applicant must also provide a description of the allocator and why it is an appropriate allocator."]

{"sheet":"App.2-OA Capital Structure","index":40,"n_rows":125,"n_cols":15,"rows_kept":125,"cut":false,"hidden":false,"merged":[[108,7,108,9],[110,0,111,0],[111,4,111,8],[17,4,17,8],[33,7,33,9],[35,0,36,0],[36,4,36,8],[52,7,52,9],[16,0,17,0],[89,7,89,9],[91,0,92,0],[92,4,92,8],[53,0,54,0],[54,4,54,8],[70,7,70,9],[72,0,73,0],[73,4,73,8],[9,2,9,14],[10,2,10,14],[12,0,12,14],[0,14,0,15],[1,14,1,15],[2,14,2,15],[3,14,3,15],[4,14,4,15],[6,14,6,15],[14,7,14,9]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"App. 2-OA 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:",2018]
[]
["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,0.56000000000000016,null,null,null,{"$f":"I31*E22","v":4775866.703137042},null,3.3300000000000003E-2,null,null,null,{"$f":"K22*I22","v":159036.36121446351}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"I31*E23","v":341133.33593836002},null,2.29E-2,null,null,null,{"$f":"K23*I23","v":7811.9533929884446}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.6000000000000002},null,null,null,{"$f":"SUM(I22:I23)","v":5117000.0390754016},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":3.2606666666666673E-2},null,null,null,{"$f":"SUM(O22:O23)","v":166848.31460745196}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"I31*E27","v":3411333.3593836003},null,0.09,null,null,null,{"$f":"K27*I27","v":307020.00234452402}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"I31*E28","v":0},null,null,null,null,null,{"$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":3411333.3593836003},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":8.9999999999999983E-2},null,null,null,{"$f":"SUM(O27:O28)","v":307020.00234452402}]
[]
[7,null,"Total",null,1,null,null,null,8528333.3984590005,null,{"$f":"(K24*E24)+(K29*E29)","v":5.5564000000000002E-2},null,null,null,{"$f":"O24+O29","v":473868.31695197598}]
[]
[]
[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,0.56000000000000016,null,null,null,5432060.1106085861,null,3.9399999999999998E-2,null,null,null,214023.16835797828]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,388004.29361489892,null,2.1100000000000001E-2,null,null,null,8186.890595274368]
[3,null,"Total Debt",null,0.6000000000000002,null,null,null,5820064.4042234849,null,3.8179999999999999E-2,null,null,null,222210.05895325265]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,3880042.9361489895,null,9.3600000000000003E-2,null,null,null,363172.01882354543]
[5,null,"  Preferred Shares",null,null,null,null,null,0,null,null,null,null,null,0]
[6,null,"Total Equity",null,0.4,null,null,null,3880042.9361489895,null,9.3600000000000003E-2,null,null,null,363172.01882354543]
[]
[7,null,"Total",null,1,null,null,null,9700107.340372473,null,6.0348000000000013E-2,null,null,null,585382.07777679805]
[]
[]
[null,null,null,null,null,null,"Year:",2016]
[]
[]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000016,null,null,null,4087555.3033280014,null,3.9399999999999998E-2,null,null,null,161049.67895112323]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,291968.23595200002,null,2.1100000000000001E-2,null,null,null,6160.5297785872008]
[3,null,"Total Debt",null,0.6000000000000002,null,null,null,4379523.5392800011,null,3.8179999999999999E-2,null,null,null,167210.20872971043]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,2919682.3595200004,null,9.3600000000000003E-2,null,null,null,273282.26885107206]
[5,null,"  Preferred Shares",null,null,null,null,null,0,null,null,null,null,null,0]
[6,null,"Total Equity",null,0.4,null,null,null,2919682.3595200004,null,9.3600000000000003E-2,null,null,null,273282.26885107206]
[]
[7,null,"Total",null,1,null,null,null,7299205.8988000005,null,6.0348000000000013E-2,null,null,null,440492.47758078249]
[]
[]
[null,null,null,null,null,null,"Year:",2015]
[]
["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,0.56000000000000016,null,null,null,3627393.2937760022,null,3.9399999999999998E-2,null,null,null,142919.29577477448]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,259099.52098400009,null,2.1100000000000001E-2,null,null,null,5466.9998927624019]
[3,null,"Total Debt",null,0.6000000000000002,null,null,null,3886492.8147600023,null,3.8179999999999999E-2,null,null,null,148386.29566753688]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,2590995.2098400011,null,9.3600000000000003E-2,null,null,null,242517.1516410241]
[5,null,"  Preferred Shares",null,null,null,null,null,0,null,null,null,null,null,0]
[6,null,"Total Equity",null,0.4,null,null,null,2590995.2098400011,null,9.3600000000000003E-2,null,null,null,242517.1516410241]
[]
[7,null,"Total",null,1,null,null,null,6477488.024600002,null,6.0348000000000013E-2,null,null,null,390903.44730856095]
[]
[]
[null,null,null,null,null,null,"Year:",2014]
[]
["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,0.56000000000000016,null,null,null,3422225.783536002,null,3.9399999999999998E-2,null,null,null,134835.69587131846]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,244444.69882400008,null,2.1100000000000001E-2,null,null,null,5157.7831451864022]
[3,null,"Total Debt",null,0.6000000000000002,null,null,null,3666670.4823600021,null,3.8179999999999999E-2,null,null,null,139993.47901650486]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,2444446.9882400008,null,9.3600000000000003E-2,null,null,null,228800.23809926407]
[5,null,"  Preferred Shares",null,null,null,null,null,0,null,null,null,null,null,0]
[6,null,"Total Equity",null,0.4,null,null,null,2444446.9882400008,null,9.3600000000000003E-2,null,null,null,228800.23809926407]
[]
[7,null,"Total",null,1,null,null,null,6111117.4706000015,null,6.0348000000000013E-2,null,null,null,368793.71711576893]
[]
[]
[null,null,null,null,null,null,"Year:",2014,null,null,"Board Approved"]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000016,null,null,null,3576272.4246140835,null,3.9399999999999998E-2,null,null,null,140905.13352979487]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,255448.03032957733,null,2.1100000000000001E-2,null,null,null,5389.9534399540817]
[3,null,"Total Debt",null,0.6000000000000002,null,null,null,3831720.4549436606,null,3.8179999999999999E-2,null,null,null,146295.08696974895]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,2554480.3032957735,null,9.3600000000000003E-2,null,null,null,239099.35638848439]
[5,null,"  Preferred Shares",null,null,null,null,null,0,null,null,null,null,null,0]
[6,null,"Total Equity",null,0.4,null,null,null,2554480.3032957735,null,9.3600000000000003E-2,null,null,null,239099.35638848439]
[]
[7,null,"Total",null,1,null,null,null,6386200.7582394332,null,6.0348000000000013E-2,null,null,null,385394.44335823331]

{"sheet":"App.2-OB_Debt Instruments","index":41,"n_rows":77,"n_cols":11,"rows_kept":77,"cut":false,"hidden":false,"merged":[[9,0,9,10],[10,0,10,10],[10,11,10,14]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
[null,null,null,"Year",2018," Long Term "]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)","Additional Comments, if any"]
[1,"Term facility - SUB 44KV Loan","Infrastructure Ontario","Third-Party","Fixed Rate","July 16, 2012",25,619432.01,3.9399999999999998E-2,{"$f":"H16*I16","v":24405.621193999999}]
[2,"Term facility - SUB 110KV Loan","Infrastructure Ontario","Third-Party","Fixed Rate","January 1, 2018",25,1480000,3.5299999999999998E-2,{"$f":"H17*I17","v":52244}]
[3,"Term facility - SUB 110KV Loan","Infrastructure Ontario","Third-Party","Fixed Rate","January 1, 2018",25,1550000,3.2899999999999999E-2,50995]
[4,"Capital expenditures 2014-2015","Infrastructure Ontario","Third-Party","Fixed Rate","July 1, 2017",5,450000,1.9900000000000001E-2,{"$f":"H19*I19","v":8955}]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H16:H19)","v":4099432.01},{"$f":"IF(H21=0,\"\",J21/H21)","v":3.3321596958013705E-2},{"$f":"SUM(J16:J19)","v":136599.62119400001}]
[]
[]
[null,null,null,"Year",2018,"Short Term"]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)","Additional Comments, if any"]
[1]
[2]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H27:H28)","v":0},{"$f":"IF(H30=0,\"\",J30/H30)","v":""},{"$f":"SUM(J27:J28)","v":0}]
[]
[]
[]
[]
[null,null,null,"Year",2017]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)","Additional Comments, if any"]
[1,"Term facility - SUB 44KV Loan","Infrastructure Ontario","Third-Party","Fixed Rate","July 16, 2012",25,641754.76,3.9399999999999998E-2,25285.137543999997]
[2,"Temporary construction loan - SUB 110KV Loan","Infrastructure Ontario","Third-Party","Variable Rate","November 6, 2013",null,723794.91,1.6199999999999999E-2,11725.477542000001]
[3,"Temporary construction loan - SUB 110KV Loan","Infrastructure Ontario","Third-Party","Variable Rate","August 2, 2016",null,708738.19,1.6199999999999999E-2,11481.558677999998]
[4,"Temporary construction loan - SUB 110KV Loan","Infrastructure Ontario","Third-Party","Variable Rate","July 1, 2017",null,47467,1.6199999999999999E-2,384.48269999999997]
[5,"Capital expenditures 2014-2015","Infrastructure Ontario","Third-Party","Fixed Rate","July 1, 2017",5,450000,1.9900000000000001E-2,4477.5]
[6,"Temporary construction loan - SUB 110KV Loan","Infrastructure Ontario","Third-Party","Variable Rate","July 1, 2017",null,1550000,1.6199999999999999E-2,12555]
[7,null,null,null,null,null,null,null,null,{"$f":"H44*I44","v":0}]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H38:H44)","v":4121754.86},{"$f":"IF(H46=0,\"\",J46/H46)","v":1.5990557105572262E-2},{"$f":"SUM(J38:J44)","v":65909.156464}]
[]
[]
[null,null,null,"Year",2016]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)","Additional Comments, if any"]
[1,"Term facility - SUB 44KV Loan","Infrastructure Ontario","Third-Party","Fixed Rate","July 16, 2012",25,663216.5,3.9399999999999998E-2,{"$f":"H52*I52","v":26130.730099999997}]
[2,"Temporary construction loan - SUB 110KV Loan","Infrastructure Ontario","Third-Party","Variable Rate","November 6, 2013",null,723794.91,1.5633860999999999E-2,{"$f":"H53*I53","v":11315.70901544751}]
[3,"Temporary construction loan - SUB 110KV Loan","Infrastructure Ontario","Third-Party","Variable Rate","August 2, 2016",null,708738.19,1.5633860999999999E-2,11080.314347851589]
[4,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H52:H55)","v":2095749.6},{"$f":"IF(H57=0,\"\",J57/H57)","v":2.3154843242388833E-2},{"$f":"SUM(J52:J55)","v":48526.753463299101}]
[]
[]
[null,null,null,"Year",2015]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)","Additional Comments, if any"]
[1,"Term facility - SUB 44KV Loan","Infrastructure Ontario","Third-Party","Fixed Rate","July 16, 2012",25,683850.41,3.9399999999999998E-2,{"$f":"H63*I63","v":26943.706154}]
[2,"Temporary construction loan - SUB 110KV Loan","Infrastructure Ontario","Third-Party","Variable Rate","November 6, 2013",null,723794.91,1.6373394999999999E-2,{"$f":"H64*I64","v":11850.97996041945}]
[3,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H63:H65)","v":1407645.32},{"$f":"IF(H67=0,\"\",J67/H67)","v":2.7559986569926184E-2},{"$f":"SUM(J63:J65)","v":38794.686114419448}]
[]
[]
[null,null,null,"Year",2014]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)","Additional Comments, if any"]
[1,"Term facility - SUB 44KV Loan","Infrastructure Ontario","Third-Party","Fixed Rate","July 16, 2012",25,703688.42,3.9399999999999998E-2,{"$f":"H73*I73","v":27725.323747999999}]
[2,"Temporary construction loan - SUB 110KV Loan","Infrastructure Ontario","Third-Party","Variable Rate","November 6, 2013",null,723794.91,1.8075000000000001E-2,{"$f":"H74*I74","v":13082.592998250002}]
[3,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H73:H75)","v":1427483.33},{"$f":"IF(H77=0,\"\",J77/H77)","v":2.8587315794608964E-2},{"$f":"SUM(J73:J75)","v":40807.916746250005}]

{"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":[[8,0,8,6],[9,0,9,6],[15,0,15,1],[15,2,15,3],[53,3,54,3],[9,7,9,11],[12,0,12,6],[11,0,11,6],[58,3,59,3],[58,4,59,4],[53,4,54,4]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-Q"]
["Cost of Serving Embedded Distributor(s) "]
[]
["To be completed by Host Distributors ONLY"]
["(Not required if Host Distributor has an Embedded Distributor rate class, i.e. a separate row on Sheet 11 of the RRWF.)"]
[]
[]
["Proposed Rate Class for Billing Embedded Distributor(s)"]
[]
["Host's Distribution Facilities used by Embedded Distributor(s)"]
[]
["(1)","(2)","(3)","(4)","(5)","(6) = '(3) + (4)"]
["Asset Class","Total OM&A costs asociated with asset class ","Original cost of asset class ","Accumulated amortization of asset class","Annual amortization of asset class","Net Book Value of asset class"]
["Totals for Host Distributor:","($)","($)","($)","($)"]
["Distribution Stations",null,null,null,null,{"$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":14,"rows_kept":70,"cut":false,"hidden":false,"merged":[[8,0,8,7],[9,0,9,7],[10,0,10,7],[12,0,13,1],[12,2,12,6],[12,7,13,7],[14,1,14,7],[23,1,23,7],[25,1,25,7],[52,1,53,7],[34,1,37,7],[41,1,43,7],[45,1,48,7],[55,1,56,7],[58,1,58,7],[30,1,32,7],[68,1,68,7],[60,1,60,7],[62,1,62,7],[64,1,66,6],[50,1,50,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-R"]
["Loss Factors"]
[]
[]
[null,null,"Historical Years",null,null,null,null,"5-Year Average",null,null,"Transmission units billed (RTSR)","Weight","Loss Factor"]
[null,null,{"$f":"IF(ISBLANK('LDC Info'!E26-5), \"Year 5\", 'LDC Info'!E26-5)","v":2012},{"$f":"IF(ISBLANK('LDC Info'!E26-4), \"Year 5\", 'LDC Info'!E26-4)","v":2013},{"$f":"IF(ISBLANK('LDC Info'!E26-3), \"Year 5\", 'LDC Info'!E26-3)","v":2014},{"$f":"IF(ISBLANK('LDC Info'!E26-2), \"Year 5\", 'LDC Info'!E26-2)","v":2015},{"$f":"IF(ISBLANK('LDC Info'!E26-1), \"Year 5\", 'LDC Info'!E26-1)","v":2016},null,null,"IESO",142099,{"$f":"K14/K16","v":0.45633917704222049},1.0044999999999999,{"$f":"M14*L14","v":0.45839270333891047}]
[null,"Losses Within Distributor's System",null,null,null,null,null,null,null,"H1",169290,{"$f":"K15/K16","v":0.54366082295777951},1.034,{"$f":"M15*L15","v":0.56214529093834398}]
["A(1)","\"Wholesale\" kWh delivered to distributor (higher value)",155160223.09999999,155629378.91999999,148998899,146116338,144486096.94,{"$f":"IF(SUM(C16:G16)=0,0,AVERAGE(C16:G16))","v":150078187.192},null,"Total",311389,null,2.0078999999999998,{"$f":"SUM(N14:N15)","v":1.0205379942772543}]
["A(2)","\"Wholesale\" kWh delivered to distributor (lower value)",154311134.5,154796478.71000001,148208227,145328620,143768237.53,{"$f":"IF(SUM(C17:G17)=0,0,AVERAGE(C17:G17))","v":149282539.54800001}]
["B","Portion of \"Wholesale\" kWh delivered to distributor for its Large Use Customer(s)",null,null,null,null,null,{"$f":"IF(SUM(C18:G18)=0,0,AVERAGE(C18:G18))","v":0}]
["C","Net \"Wholesale\" kWh delivered to distributor  = A(2) - B",{"$f":"C17-C18","v":154311134.5},154796478.71000001,148208227,145328620,143768237.53,149282539.54800001]
["D","\"Retail\" kWh delivered by distributor",149212312.44999999,150131144.44999999,143606220,140355207,141525041.5,{"$f":"IF(SUM(C20:G20)=0,0,AVERAGE(C20:G20))","v":144965985.07999998}]
["E","Portion of \"Retail\" kWh delivered by distributor to its Large Use Customer(s)",0,0,0,0,0,{"$f":"IF(SUM(C21:G21)=0,0,AVERAGE(C21:G21))","v":0}]
["F","Net \"Retail\" kWh delivered by distributor = D - E",{"$f":"C20-C21","v":149212312.44999999},150131144.44999999,143606220,140355207,141525041.5,144965985.07999998]
["G","Loss Factor in Distributor's system = C / F",{"$f":"IF(C22=0,\"\",C19/C22)","v":1.0341715905764051},1.031075059589343,1.0320460144414358,1.0354344744758917,1.0158501704449243,1.0297763262576247]
[null,"Losses Upstream of Distributor's System"]
["H","Supply Facilities Loss Factor",1.0205379942772543,1.0205379942772543,1.0205379942772543,1.0205379942772543,1.0205379942772543,{"$f":"IF(SUM(C25:G25)=0,0,AVERAGE(C25:G25))","v":1.0205379942772543}]
[null,"Total Losses"]
["I","Total Loss Factor = G x H",{"$f":"IF(C23=\"\",\"\",C23*C25)","v":1.0554114007853623},1.0522512732626086,1.0532421695798972,1.0567002217871493,1.0367136954320699,1.0509258665531558]
[]
["Notes:"]
[]
["A(1)","If directly connected to the IESO-controlled grid, kWh pertains to the virtual meter on the primary or high voltage side of the transformer at the interface with the transmission grid.  This corresponds to the \"With Losses\" kWh value provided by the IESO's MV-WEB.  It is the higher of the two values provided by MV-WEB."]
[]
[]
[]
[null,"If fully embedded within a host distributor, kWh pertains to the virtual meter on the primary or high voltage side of the transformer, at the interface between the host distributor and the transmission grid.  For example, if the host distributor is Hydro One Networks Inc., kWh from the Hydro One Networks' invoice corresponding to \"Total kWh w Losses\" should be reported.  This corresponds to the higher of the two kWh values provided in Hydro One Networks' invoice."]
[]
[]
[]
[]
[null,"If partially embedded, kWh pertains to the sum of the above."]
[]
["A(2)","If directly connected to the IESO-controlled grid, kWh pertains to a metering installation on the secondary or low voltage side of the transformer at the interface with the transmission grid.  This corresponds to the \"Without Losses\" kWh value provided by the IESO's MV-WEB.  It is the lower of the two kWh values provided by MV-WEB."]
[]
[]
[]
[null,"If fully embedded with the host distributor, kWh pertains to a metering installation on the secondary or low voltage side of the transformer at the interface between the embedded distributor and the host distributor.  For example, if the host distributor is Hydro One Networks Inc., kWh from the Hydro One Networks' invoice corresponding to \"Total kWh\" should be reported.  This corresponds to the lower of the two kWh values provided in Hydro One Networks' invoice."]
[]
[]
[]
[]
[null,"If partially embedded, kWh pertains to the sum of the above."]
[]
[null,"Additionally, kWh pertaining to distributed generation directly connected to the distributor's own distribution network should be included in A(2)."]
[]
[]
["B","If a Large Use Customer is metered on the secondary or low voltage side of the transformer, the default loss is 1%                         (i.e., B = 1.01 X E)."]
[]
[]
["D","kWh corresponding to D should equal metered or estimated kWh at the customer’s delivery point."]
[]
["G and I","These loss factors pertain to secondary-metered customers with demand less than 5,000 kW."]
[]
["H","If directly connected to the IESO-controlled grid, SFLF = 1.0045."]
[]
[null,"If fully embedded within a host distributor, SFLF = loss factor re losses in transformer at grid interface X loss factor re losses in host distributor's system.  If the host distributor is Hydro One Networks Inc., SFLF = 1.0060 X 1.0278 = 1.0340. If partially embedded, SFLF should be calculated as the weighted average of above."]
[]
[]
[]
[null,"Distributors that wish to propose a different SFLF should provide appropriate justification for any such proposal including supporting"]
[null,"calculations and any other relevant material."]

{"sheet":"App.2-S_Stranded Meters","index":44,"n_rows":92,"n_cols":8,"rows_kept":92,"cut":false,"hidden":false,"merged":[[91,0,94,7],[84,1,86,7],[88,1,89,7],[69,1,70,7],[76,1,78,7],[80,1,82,7],[72,1,74,7],[62,2,64,7],[66,0,67,7],[37,1,38,7],[40,1,42,7],[44,1,47,7],[49,1,52,7],[57,2,60,7],[8,0,8,7],[9,0,9,7],[29,0,32,7],[34,0,35,7],[54,2,55,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-S"]
["Stranded Meter Treatment"]
[]
["Year","Notes","Gross Asset Value","Accumulated Amortization","Contributed Capital (Net of Amortization)","Net Asset","Proceeds on Disposition","Residual Net Book Value"]
[null,null,"(A)","(B)","(C)","(D ) = (A) - (B) - (C)","(E)","(F) = (D) - (E)"]
[2006,null,null,null,null,{"$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":[[36,0,36,8],[29,0,29,2],[29,6,29,8],[30,0,30,2],[30,6,30,8],[31,0,31,2],[31,6,31,8],[32,0,32,2],[32,6,32,8],[33,0,33,2],[33,6,33,8],[34,0,34,2],[34,6,34,8],[26,0,26,2],[26,6,26,8],[27,0,27,2],[27,6,27,8],[28,0,28,2],[28,6,28,8],[23,0,23,2],[23,6,23,8],[24,0,24,2],[24,6,24,8],[25,0,25,2],[25,6,25,8],[20,0,20,2],[20,6,20,8],[21,0,21,2],[21,6,21,8],[22,0,22,2],[22,3,22,5],[22,6,22,8],[17,0,17,2],[17,6,17,8],[18,0,18,2],[18,6,18,8],[19,0,19,2],[19,6,19,8],[8,0,8,8],[9,0,9,8],[10,0,10,8],[14,0,16,2],[14,6,14,8],[15,6,15,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-Y"]
["Summary of Impacts to Revenue Requirement"]
["from Transition to MIFRS"]
[]
[]
[]
["Revenue Requirement Component",null,null,{"$f":"TestYear","v":2018},{"$f":"TestYear","v":2018},"Difference","Reasons why the revenue requirement "]
[null,null,null,"MIFRS","CGAAP 1",null,"component is different under MIFRS"]
[]
["Closing NBV 2017",null,null,7107511.0999999996,7107511.0999999996,{"$f":"+D18-E18","v":0},"n/a"]
["Closing NBV 2018",null,null,6992273.0999999996,6992273.0999999996,0,"n/a"]
["Average NBV",null,null,{"$f":"(D18+D19)/2","v":7049892.0999999996},{"$f":"(E18+E19)/2","v":7049892.0999999996},0,"n/a"]
["Working Capital",null,null,1478441.2984590016,1478441.2984590016,{"$f":"+D21-E21","v":0}]
["Rate Base",null,null,{"$f":"SUM(D20:D21)","v":8528333.3984590005},{"$f":"SUM(E20:E21)","v":8528333.3984590005},{"$f":"+D22-E22","v":0},"n/a"]
[null,null,null,null,null,{"$f":"+D23-E23","v":0}]
["Return on Rate Base",null,null,473868.31695197598,473868.31695197598,0,"n/a"]
[null,null,null,null,null,0]
["OM&A",null,null,1175114,1175114,0,"n/a"]
["Depreciation",null,null,281068,281068,0,"n/a"]
["Property Taxes",null,null,17768,17768,0,"n/a"]
["PILs or Income Taxes",null,null,10537.513985386577,10537.513985386577,0]
["Less: Revenue Offsets",null,null,-214216,-214216,0,"n/a"]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,0]
["Total Base Revenue Requirement",null,null,{"$f":"SUM(D24:D34)","v":1744139.8309373625},{"$f":"SUM(E24:E34)","v":1744139.8309373625},{"$f":"SUM(F24:F34)","v":0},"n/a"]
[]
["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"]
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["App.2-CS_OldCGAAP_DepExp_2013","x","n","x","n","n","x","n","x"]
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["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"]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2017-0048"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
["Appendix 2-YA"]
["One-Time Incremental IFRS Transition Costs"]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include one-time incremental IFRS transition costs that are currently included in Account 1508, Other Regulatory Assets, sub-account Deferred IFRS Transition Costs Account, or Account 1508, Other Regulatory Assets, sub-account IFRS Transition Costs Variance Account."]
[]
["Nature of One-Time Incremental IFRS Transition Costs 1",null,null,null,"Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Carrying Charges ","Forecasted Costs ","Forecasted Costs ","Carrying Charges January 1, 2016 to December 31,2016/April 30, 2017 (As appropriate)","Total Costs and Carrying Charges","Reasons why the costs recorded meet the criteria of one-time IFRS administrative incremental costs"]
[]
[null,null,null,null,2012,2013,2014,2015,"To December 31, 2015",2016,"2017 3"]
["Professional accounting fees",null,null,null,5157,2090,16298,{"$f":"85+78","v":163},null,null,null,null,{"$f":"SUM(E17:L17)","v":23708},"Direct result from  adoption of MIFRS"]
["Professional legal fees",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E18:L18)","v":0}]
["Salaries, wages and benefits of staff added to support the transition to IFRS",null,null,null,null,null,null,null,null,null,null,null,0]
["Associated staff training and development costs",null,null,null,null,null,null,null,null,null,null,null,0]
["Costs related to system upgrades, or replacements or changes where IFRS was the major reason for conversion",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
["Amounts, if any, included in previous Board approved rates (amounts should be negative) 2",null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,null,null,null,null,null,null,null,0]
["Total",null,null,null,{"$f":"SUM(E17:E28)","v":5157},2090,null,{"$f":"SUM(H17:H28)","v":163},0,null,0,null,{"$f":"SUM(M17:M28)","v":23708}]
[]
["Note:"]
[1,"The Deferred IFRS Transition Costs Account and the IFRS Transition Costs Variance Account are exclusively for necessary, incremental transition costs and shall not include ongoing IFRS compliance costs or impacts arising from adopting accounting policy changes that reflect changes in the timing of the recognition of income. The incremental costs in these accounts shall not include costs related to system upgrades, or replacements or changes where IFRS was not the major reason for conversion. In addition, incremental IFRS costs shall not include capital assets or expenditures."]
[2,"If there were any amounts approved in previous Board approved rates, please state the EB #:"]
[3,"Any forecasted One-time costs past 2015 should be fully explained in the application, since distributors were required to adopt IFRS or an alternative accounting standard by January 1, 2015."]

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