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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,"Alectra 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,2,"Alectra Utilities Corporation - Brampton service territory"]
[null,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,"Alectra Utilities Corporation - Horizon Utilities service territory"]
[null,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,"Alectra Utilities Corporation - Mississauga service territory"]
[null,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,"Alectra Utilities Corporation - PowerStream service territory"]
[null,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,"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,7,"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,8,"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,9,"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,10,"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,11,"Burlington Hydro Inc."]
[null,null,null,"Utility Name   ","Energy + Inc.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"Canadian Niagara Power Inc. (Eastern Ontario Power/Fort Erie/Port Colborne)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"Centre Wellington Hydro Ltd."]
[null,null,null,"Assigned EB Number","EB-2018-0028",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"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,15,"COLLUS PowerStream Corp."]
[null,null,null,"Name of Contact and Title","Sarah Hughes, Chief Financial Officer",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"Cooperative Hydro Embrun 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,17,"E.L.K. Energy Inc."]
[null,null,null,"Phone Number   ","519-621-8405",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"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,19,"Enersource Hydro Mississauga Inc."]
[null,null,null,"Email Address   ","shughes@energyplus.ca",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"Entegrus Powerlines Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,"ENWIN Utilities Ltd."]
[null,null,null,"Test Year",2019,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,"Erie Thames Powerlines Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,"Espanola Regional Hydro Distribution Corporation"]
[null,null,null,"Bridge Year",{"$f":"IF(ISBLANK(E24), \"\", E24-1)","v":2018},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,"Essex Powerlines Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,"Festival Hydro 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,"Fort Albany Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"Fort Frances Power Corporation"]
["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,"Greater Sudbury Hydro Inc."]
[null,null,null,null,"MIFRS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,"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,30,"Guelph Hydro Electric Systems 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,"Halton Hills Hydro Inc."]
[null,null,null,null,"Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"Hearst Power Distribution Company Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,"Hydro 2000 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 Hawkesbury Inc."]
[null,null,null,null,"2001-01-01",2012,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,"Hydro One 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,36,"Hydro One Networks Inc. - Norfolk, Haldimand, Woodstock"]
["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,"Hydro One Remote Communities Inc."]
[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,"Hydro Ottawa Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,"Innpower 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,40,"Kashechewan Power 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,"Kenora Hydro Electric Corporation Ltd."]
[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,"Kingston Hydro Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,"Kitchener-Wilmot Hydro Inc."]
[{"$f":"\"Is \" & E14 & \" an embedded distributor?\"","v":"Is Energy + Inc. an embedded distributor?"},null,null,null,"No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,44,"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,45,"Lakeland Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,46,"London Hydro 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,"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,48,"Milton Hydro Distribution 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,"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,50,"Niagara Peninsula Energy Inc."]
[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,"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,52,"North Bay Hydro Distribution Limited"]
[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$1000)), \"\")","v":""},null,null,null,null,null,null,null,null,null,null,53,"Northern Ontario Wires Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,"Oakville 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,55,"Orangeville Hydro Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,56,"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,57,"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,58,"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,59,"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,60,"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,61,"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,62,"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,63,"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,64,"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,65,"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,66,"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,67,"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,68,"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,69,"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,70,"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,71,"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,72,"Wellington North Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,73,"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,74,"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,75,"Whitby Hydro Electric Corporation"]

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

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

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[null,"List of Key References"]
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["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:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,"Tab:","Section 1.1"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:",6]
[]
[null,null,null,null,null,null,"Date:","2018-04-27"]
[]
[null,"Appendix 2-A"]
[null,"List of Requested Approvals"]
[]
[null,"The distributor must fill out the following sheet with the complete list of specific approvals requested and relevant section(s) of the legislation must be provided. All approvals, including accounting orders (deferral and variance accounts) new rate classes, revised specific service charges or retail service charges which the applicant is seeking, must be separately identified, as well being clearly documented in the appropriate sections of the application."]
[]
[null,"Additional requests may be added by copying and pasting blank input rows, as needed."]
[]
[null,"If additional requests arise, or requested approvals are removed, during the processing of the application, the distributor should update this list."]
[]
[null,{"$f":"CONCATENATE('LDC Info'!E14,\" is seeking the following approvals in this application:\")","v":"Energy + Inc. is seeking the following approvals in this application:"}]
[]
[null,1,null,null,null,"Approval to change the rate year to January 1 to December 31 from May 1 to April 30, in order to align with financial and other reporting as set out in Exhibit 8."]
[]
[null,2,null,null,null,"Approval to charge distribution rates effective January 1, 2019 to recover a service revenue requirement of $36,825,314 which includes a revenue deficiency of $1,543,390 as detailed in Exhibit 6.  The schedule of proposed rates is set out in Exhibit 8."]
[]
[null,3,null,null,null,"Approval to harmonize distribution rates and Specific Service Charges for the Cambridge and North Dumfries (“CND”) and Brant  County (“Brant”) service areas.  This is described in Exhibit 8."]
[]
[null,4,null,null,null,"Approval to extend the General Service 50 to 999 kW customer class, existing for the CND service area, to the applicable customers in the Brant service area as discussed in Exhibit 8. "]
[]
[null,5,null,null,null,"Approval to implement a Standby Charge for the Large Use, General Service 1,000 to 4,999 kW and General Service 50 to 999 kW customer classes with load displacement.  This is described in Exhibit 7."]
[]
[null,6,null,null,null,"Approval for an Advanced Capital Model (“ACM”) to fund a portion for the Land and Facilities Plan, as described in Exhibit 2."]
[]
[null,7,null,null,null,"Approval to adjust the Retail Transmission Rates – Network and Connection as detailed in Exhibit 8."]
[]
[null,8,null,null,null,"Approval of the proposed loss factors as detailed in Exhibit 8."]
[]
[null,9,null,null,null,"Approval to continue to use the Transformer Allowance and Primary Metering Allowance for transformer losses most recently approved as part of Energy+’s Tariff of Rates and Charges approved by the Board in  Energy+’s last Cost of Service Application for 2014 distribution rates for the former Cambridge and North Dumfries Hydro Inc. (EB-2013-0116) and the former Brant County Power Inc. (EB-2010-0125) for 2011 distribution rates.  This is described in Exhibit 8."]
[]
[null,10,null,null,null,"Approval of the rate riders for disposition of the Group 1 and Group 2 and Other Deferral and Variance Accounts as detailed in Exhibit 9.  Included in the Deferral and Variance Accounts to be approved are accounts that are either new accounts or specifically directed by the OEB to be established by Energy+.  "]
[]
[null,11,null,null,null,"Approval to charge the Board’s updated Pole Attachment Charge, effective January 1, 2019."]
[]
[null,12,null,null,null,"Approval to use gross load billing for Retail Transmission Rates – Network and Connection charges for customers who have load displacement generation as detailed in Exhibit 8."]
[]
[null,13,null,null,null,"Approval of the rate rider for a one year disposition of the Lost Revenue Adjustment\nMechanism Variance Account (“LRAMVA”) for lost revenue as presented in Exhibits\n4 and 9 of this Application.\n"]
[]
[null,14,null,null,null,"Approval of the rate rider for a one year disposition of Stranded Meter assets\nin relation to the smart metering initiative, as presented in Exhibit 9 of this\nApplication.\n"]

{"sheet":"App.2-AA_Capital Projects","index":5,"n_rows":170,"n_cols":8,"rows_kept":170,"cut":false,"hidden":false,"merged":[[11,0,11,7],[9,0,9,7],[8,0,8,7],[164,0,164,7],[165,0,165,7],[10,0,10,6]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-AA"]
["Capital Projects Table"]
["Consolidated Former CND and BCP (2014-2015) and Energy+ Inc. (2016-2019)"]
[]
["Projects",{"$f":"C13-1","v":2014},{"$f":"D13-1","v":2015},{"$f":"E13-1","v":2016},{"$f":"BridgeYear - 1","v":2017},{"$f":"BridgeYear & \" Bridge Year\"","v":"2018 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2019 Test Year"}]
["Reporting Basis","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
["System Access"]
["Servicing Industrial (Underground)",1009050,519325,1145929,757000,1193500,1193500]
["Subdivision Capital Investment (by developer) ",923206,2843915,1172571,957159,935115,935115]
["Franklin Boulevard Roundabouts - Year 1",238094.77,1792761.1099999996]
["Franklin Boulevard Roundabouts - Year 2",173303.55999999997,107324,127897.22,1685000]
["Relocations - Fountain St. (Cherry Blossom to Kossuth) (Region of Waterloo)",null,null,null,null,1170000]
["Meters (Included in General Plant prior to 2019 to align to previous DSP)",null,null,null,null,null,421092]
["Meters (MIST Program)",null,null,null,null,null,330000]
["Powerline Road from Rest Acres Rd to Mile Hill Road - 0.6KM OH to UG Conversion",null,null,null,null,695000]
["Grand River Street from St. Patrick to North Limits of Paris (1.6km) - 6 FFA Poles ",null,null,null,null,0,322950]
["Creekside Corporate Campus (adjacent to Highway #8)",null,null,null,null,300000]
["Relocations - Adam/Queen/Guelph Intersection",null,null,null,null,201000]
["Brant 403 Business Park Phase 2",null,null,null,null,null,297900]
["Connection from end of Intermarket Road (Creekside Corporate Campus Phase 2) and Boychuk Drive (Creekside Corporate Campus Phase 1) - 0.7km - North West Industrial Area - City of Cambridge - CND Area",null,null,null,null,null,180000]
["Relocations - Elgin St.. N. (Glamis Rd. to CP Rail Bridge) - (City of Cambridge) - CND Area",null,null,null,null,null,172600]
["Servicing Industrial (Overhead)",null,210748,135986,155000,139600,155000]
["Relocations - Various City/Township/Region Projects",null,223212,144007,141000,143900,167400]
["Relocation/rebuild of existing 4.8kV line at LaFarge Gravel Pit",null,null,null,null,153600]
["Relocations - Elliott St. - Henry St. to East St. (City of Cambridge) - CND Area (0 FFA Poles)",null,null,null,null,129720]
["East West Arterial Road (Intermarket Road - Creekside Corporate Campus Phase 2) [adjacent to Highway #8 in Cambridge) - CP Rail (East of King Street) to  0.6km East - North West Industrial Area - City of Cambridge - CND Area",null,null,null,null,null,105000]
["Servicing Residential (Overhead)",null,null,50768,61500,70000,70000]
["Servicing Residential (Underground)",null,null,86546,46000,70000,70000]
["Relocations - Shantz Hill Road (Region of Waterloo)",null,null,null,75200,80000]
["Relocations - South Boundary Road (SBR) - Water St. S./SBR, Cheese Factory Rd./SBR",null,null,448252,163000,67680]
["Relocations - St. Andrews St. (Region of Waterloo)",null,null,null,230000]
["Relocations - Swan St./Northumberland St. (Region of Waterloo)",null,null,null,394800]
["Double Circuit Existing 27.6kV Line - Fountain St (Shantz Hill to Dickie Settlement Road) - 2.8km",null,800327,205594]
["Relocations - Fountain St./King St. (Region of Waterloo)",null,null,384608]
["PM5 from Station",null,null,261561]
["Rest Acres Bethel Rd. M11 to Robinson",null,null,235931]
["Speedsville Relocations",334393]
["Fountain St. Relocations (Ministry of Transportation)",227179]
["Fountain St. Rebuild - Ph2",null,null,205594]
["Highway 401 Widening and Bridge Replacements",null,288286,74014]
["Relocations - 12.5 Water St. S (City of Cambridge)",null,238848]
["Pole Upgrade Powerline Rd. (Brantford Power Inc.)",null,209502]
["Munch Ave Relocations",null,204702.15000000005]
["Double Circuit Existing 27.6kV Line - Bishop St. (Conestoga Blvd. to Collier MacMillan Dr.) - 0.3km",159804]
["Rest Acres Bethel Rd. to MS#5",158948]
["Relocations - Shettleston Dr.",null,135191]
["Relocations - Sheffield St.",null,null,134746]
["Miscellaneous-System Access",556842.66999999993,490162.66000000015,671525.07999999914,78999,73900,103650]
["Sub-Total",{"$f":"SUM(B16:B56)","v":3780821},{"$f":"SUM(C16:C56)","v":8064303.9199999999},{"$f":"SUM(D16:D56)","v":5485529.2999999998},4744658,{"$f":"SUM(F16:F56)","v":5423015},{"$f":"SUM(G16:G56)","v":4524207}]
["System Renewal"]
["Rebuild existing 16kV underground primary - Forest Drive, Columbine Crescent, Magnolia Drive, Larkspur Lane, Abeles Avenue, Clover Court (Paris) - approx.200 customers (1973) - 2.2KM Brant Area",null,null,null,null,null,1080400]
["Rebuild and Convert Overhead Line from 8.32/4.8kV to 27.6/16kV - Cockshutt Road from Sour Springs Road to River Road &  McGill Road from Cockshutt Road to 2km West of Cockshutt Road (72 Poles Removed)- 3.3km - Brant Area",null,null,null,null,964000]
["Rebuild and Convert Overhead Line from 4.8kV to 27.6/16kV - Powerline Road from Rest Acres Road to Bishopsgate Road - 3.5km (50 Poles FFA Removed)",null,null,null,null,null,750000]
["Grand Ridge Drive Area Underground Rebuild (1977-1979) - (presently 27.6kV)",null,null,null,482400,713300,0]
["Rebuild and Convert Overhead Line from 4.8kV to 16kV - Langford Church Rd from Colborne Street East to North of County Rd 8 -  4km (26 Poles FFA ) - Brant Area",null,null,null,null,null,600000]
["Pole Replacements",619925,557400.85,642503,1360892,833200,548100]
["Rebuild and Convert Overhead Line from 8.32/4.8kV to 27.6/16kV - Burtch Road from West of Biggars Lane to Cockshutt Road (53 Poles Removed) - 2.7km - Brant Area",null,null,null,null,611000]
["Rebuild and Convert Overhead Line from 8.32/4.8kV to 27.6/16kV - Cockshutt Road from Burtch Road to Sour Springs Road (43 Poles Removed) - 2.2km - Brant Area",null,null,null,null,635800]
["Rebuild and Convert Overhead Line from 8.32/4.8kV to 27.6/16kV - Colborne Street East from East of McBay Road to Maden Road - 1.8km - 30 Poles FFA - Brant Area",null,null,null,null,null,502000]
["Line Transformers (Various Projects)",467247,306845.06,679308,390000,450000,450000]
["Rebuild and Convert Overhead Line from Single Phase to Three Phase (4.8kV to 27.6kV/16kV)- Park Road North from Powerline Road to Governors Road East - 2.1km (15 Poles FFA Removed)",null,null,null,null,null,442000]
["Underground Rebuild - Bluerock Crescent (1979) - 60 customers (presently 27.6kV) - CND Area - 0.8km",null,null,null,null,null,392700]
["Rebuild existing 27.6kV line on and behind Queen Street West from Shepherd Avenue to Guelph Avenue (20 Poles Removed) - CND Area - 1.6km",null,null,null,null,328250]
["Porcelain Insulator Replacements with Polymer",110684,113498,86683,70975,317000,362000]
["Rebuild and Convert Overhead Line from 4.8kV to 27.6/16kV - Cockshutt Road from River Road to Tutela Heights Road - 1.6km (11 Poles FFA Removed)",null,null,null,null,null,334000]
["Cindy Avenue (1977) - 52 customers (presently 27.6kV)",null,null,null,null,281000]
["Brant UG Rebuild existing 4.8kV primary - Isabel Dr. and August Ave.  Approx. 50 customers (1976), - 0.7KM",null,null,null,null,null,275000]
["Rebuild and Convert Overhead 4.8kV to 16kV Line - Governors Rd East from King George Rd to Park Road - 1.6KM (8 Poles FFA)",null,null,null,null,null,240000]
["Rebuild and Convert Overhead 4.8kV to 16kV Line - River Road from Cockshutt Rd to Newport Rd - 1.2KM (15 Poles FFA)",null,null,null,null,null,180000]
["Galt Core Area Upgrades",221647.53999999998,167075,318816.51,244700,132000,132000]
["Rebuild and Convert Overhead Line from 4.8kV to 16kV - Robinson Road from Mill Street to 0.7km West of Mill Street & Convert Tx's on Bishopsgate Rd (11 Poles Removed)- 0.7km - Brant Area",null,null,null,null,123000]
["Porcelain SMD-20 Replacements with Polymer - CND Area",56387,82370,242425,44000,110500,110500]
["PMH Switching Unit Replacements",null,82823,116334,168000,85000,85000]
["Concrete Pole Replacement - Colborne Street East - Part 1 of 2 - Brant Area",null,null,null,109000,85650]
["Powerline Rd. Rebuild - Brant Area",null,null,363705,1000774]
["Rebuild and Convert Overhead Line from 8.32/4.8kV to 27.6/16kV - McMillan Road from Powerline Road to Lynden Road - 2.2km",null,null,null,751170]
["4kV Underground Conversion in South part of Paris - Old Mill Street, Gilston Parkway, Race Street, Hillside Avenue - approx. 120 customers (1960's)",null,null,null,706700]
["Avonlea/Earlwood/Briarwood Area Underground Rebuild (1974) - 122 customers (presently 27.6kV)",null,null,null,658250]
["Rebuild and Convert Overhead Line from 8.32/4.8kV to 27.6/16kV - King George Road from North of Powerline Road to Governors Road East - 1.8km",null,null,null,614629]
["Rebuild and Convert Overhead Line from 4.8kV to 27.6/16kV - Cleaver Road from Bethel Road to Robinson Road - 2.1km",null,null,null,430700]
["Lang's Circle (1978) - 63 customers (presently 27.6kV)",null,null,null,340400]
["Welsh Dr./Trussler Rd. Underground Rebuild (mid 1970's) - 14 customers (presently 4.8kV)",null,null,null,257900]
["Rebuild and Convert Overhead Line from 8.32/4.8kV to 27.6/16kV - Robinson Road from Highland Drive to Mill Street - 1km",null,null,null,205100]
["Replacement of Rusted Mini-Pad Transformers (Various Areas not included in rebuilds) - Brant Area",null,null,null,170750]
["Rebuild and Convert Overhead Line from 8.32/4.8kV to 27.6/16kV - Mill Street from Robinson Road to 0.7km South of Robinson Road - 0.7km",null,null,null,143500]
["Avenue Road near Grandy Lane (1967+) (8kV) - 0.4km",null,null,null,74400]
["Rebuild and Convert Glengarry Court from Underground 4.8kV to Underground 16kV - 1 Mini Pad Transformer (1973)",null,null,null,74000]
["Cambrian Hills Area (1975/76) - Winston/Gunn/Randall/Ashwood/Westbury/Grey Abbey/Rideau/Thomas/Erindale/Ivanhoe/Woodgate/Cottontail/Kribs Area - (presently 27.6kV )",null,556997.65999999968,1733324.72]
["Robinson Rd to Green Rd 8kV conversion M25",null,null,761269]
["Part of Spragues Road and Part of Alps Road (1950's to 1990's) (8kV ) - 4.1km - Started in 2015 and to be finished in 2016.",null,null,547334.35999999987]
["Byton Lane, part of Grand Ridge Drive, Mark Crescent, Johanna Drive, Duchess Drive, Angela Crescent, part of Wedgewood Drive, part of Delavan Drive, part of Birchlawn Avenue (1977-1979) - 328 customers (presently 27.6kV) - Part 1 of 2",null,null,455864.8]
["Speedsville Road from Maple Grove Road to South of Kossuth Rd (couple poles dating back to 1939, mostly 1965) (8kV ) - 3.1km",null,null,361892.09]
["Middle Block Road from Fountain Street to Speedsville Road (1950's) (8kV ) - 2km",null,null,283926]
["Hespeler Road Rebuild (Kossuth Rd and Black Ridge Rd. 1950 8kV 2.5km)",null,290146.92999999993,252540]
["8kV to 27.6kV Conversion Powerline Rd. (MS#2, MS#4, MS#6)",null,null,244319]
["Pleasant Ridge Rd - Rebuild",null,null,185103]
["Blair Road near Langdon Hall (1960's to 1990's) (8kV ) - 1.7km",null,null,191686]
["West River Road Rebuild 16kv",null,208167.56999999995,165996]
["Fallbrook Lane/Langdon Drive - 0.8km",null,null,162469]
["Cheese Factory 16kV Rebuild",180003.42000000004]
["Greenfield Road from Dumfries Rd. to East of Spragues Rd./parts of Edworthy Rd. and Alps Rd. - 10.1km",20447,1668640.3]
["Northview Acres Area Underground Rebuild",889090.20000000007,878405.66000000038,19886]
["Muncipal Station #4 Removal; Convert Burtch Rd. between Mount Pleasant and Pleasant Ridge. Rd.",null,202299]
["Willow St. Upgrade",null,197185]
["Shellard Road - Morrison Road to Gore Road - 5.1km",653840]
["Beke Road - Spragues Road to End - 0.8km",264114.1100000001]
["Colborne St. W Conversion",178355]
["Shellard Road - Morrison Road to Gore Road (Phase 3)",null,153439.23000000013]
["Miscellaneous-System Renewal",699651.72999999952,603524.49000000022,377639.60000000056,731769,149000,169000]
["Sub-Total",{"$f":"SUM(B59:B117)","v":4361392},6068817.75,8193024.0800000001,9030009,5818700,6652700]
["System Service"]
["Scada-Mate Switches",null,null,null,null,240000,240000]
["Load break Switches",282456,null,410875.57,77000,132000,62000]
["SCADA Switch Controllers/Reclosures",null,462247.31999999995,164416]
["Capacitor Banks (1/3 Ownership Brantford/Brant TS)",null,387395]
["Engineering/Environmental Studies for MTS#2",null,null,null,200000,100000]
["Hydro One AACE Class 3 Estimate for MTS # 2 ",null,null,null,null,276000]
["Purchase of Land for new Transformer Station (MTS#2)",null,null,null,null,1650000]
["Improve fault isolation (Brant)",null,122144]
["PM5 Feeder from King George Rd. to Municipal Station #2 (Brant)",null,141553]
["Miscellaneous-System Service",298853,285451.76000000024,143167.42999999993,141089,133100,65000]
["Sub-Total",{"$f":"SUM(B120:B129)","v":581309},1398791.08,718459,418089,2531100,367000]
["General Plant"]
["Shared Operations Centre - Capital Lease with Brantford Power Inc.",null,null,null,null,null,4400000]
["Meters (Reallocated to System Access commencing in 2019); General Plant 2014-2018 to be consistent with DSP",295527,109975,257549,682390,408242]
["Meters (MIST Program)",null,null,null,98098,416000]
["Primary Metering Upgrade",null,86547,62541]
["Computer Software - OMS Implementation (2014/2015); OMS Upgrade - End of Life (2019)",652637,449324,43950,null,null,100000]
["Computer Software - CIS Northstar 6.4 Upgrade",null,null,null,83580]
["Computer Software - GIS Conversion",null,null,84066,120000]
["Computer Software - Prism (SCADA) Upgrade",null,null,null,null,138000]
["Computer Software - ERP Upgrade - End of Life",null,50980,null,null,90000]
["Computer Software - RNI Upgrade",69312]
["Computer Software - Other  - Ugrades/Renewals",342384,142451,null,399426,384200,426500]
["Computer Software Integrations (CIS)",null,376779,105391]
["Computer Software Integrations (ERP)",null,109715,133547]
["Computer Software- Intranet Upgrade",null,null,50991]
["Computer Software/Hardware - Disaster Recovery & Cyber Security",null,98296,99229]
["Computer Hardware - Asset Replacement Program - End of Life",191149,155164,118506,167966,168000,240700]
["Computer Hardware - Storage Upgrade",215324]
["Computer Hardware - Core Switch Upgrade - End of Life",null,null,null,100000]
["Computer Hardware - Truck Radio Upgrade - End of Life",null,null,15942,75000]
["Transportation - Larger Vehicle Replacements",652927,429400,null,240000]
["Transportation - Stringing Machines",null,0,293363]
["Transportation - Small Vehicle Replacements - End of Life",195146,181419,174394,119000,100000,105000]
["Tools and Equipment",67871,45884,79707,159500,108500,66700]
["Building - Replace Roof",79400]
["Miscellaneous-General Plant",275262,247369,266886,160502,67400,3601]
["Sub-Total",{"$f":"SUM(B132:B156)","v":3036939},2483303,{"$f":"SUM(D132:D156)","v":1786062},2405462,1880342,5342501]
["Miscellaneous"]
["Total",{"$f":"SUMPRODUCT(--($A15:$A158=\"Sub-Total\"), B$15:B$158)+B158","v":11760461},18015215.75,16183074.379999999,16598218,15653157,16886408]
["Less Renewable Generation Facility Assets and Other Non-Rate-Regulated Utility Assets (input as negative)",null,-145715]
["Total",{"$f":"B159+B160","v":11760461},17869500.75,16183074.379999999,16598218,15653157,16886408]
[]
["Notes:"]
[]
["1   Please provide a breakdown of the major components of each capital project undertaken in each year.  Please ensure that all projects below the materiality threshold are included in the miscellaneous line.  Add more projects as required."]
["2   The applicant should group projects appropriately and avoid presentations that result in classification of significant components of the capital budget in the miscellaneous category."]
["Assumptions or Additional Notes:"]
["1.  Total Capital Project additions represent total expenditures by project in each fiscal year, including expenditures included in Work in Progress.  Projects that are not complete and/or energized by year-end are included in Work in Progress.  Therefore, total expenditures will be equal to the Fixed Assets Additions as per the Fixed Asset Continuity Schedules plus or minus the change in Work in Progress."]
["2.  Capital Project additions are based on gross capital expenditures before capital contributions."]
["3.  Energy+ has used a best efforts to allocate the former Brant County Power Inc. capital projects to the appropriate categories for 2014.  In 2015, subsequent to the acquisition, detailed project accounting was implemented to allow for categorization of expenditures from 2015 onwards."]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,"2018-04-27"]
[]
["Appendix 2-AB"]
["Table 2 - Capital Expenditure Summary from Chapter 5 Consolidated\nDistribution System Plan Filing Requirements"]
["Consolidated Former CND and BCP (2014-2015) and Energy+ Inc. (2016-2023)"]
["First year of Forecast Period:",{"$f":"TestYear","v":2019}]
["CATEGORY","Historical Period (previous plan1 & actual)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Forecast Period (planned)"]
[null,{"$f":"E14-1","v":2014},null,null,{"$f":"H14-1","v":2015},null,null,{"$f":"K14-1","v":2016},null,null,{"$f":"N14-1","v":2017},null,null,{"$f":"Q14-1","v":2018},null,null,{"$f":"B12","v":2019},{"$f":"Q14+1","v":2020},{"$f":"R14+1","v":2021},2022,2023]
[null,"Plan","Actual","Var","Plan","Actual","Var","Plan","Actual","Var","Plan","Forecast","Var","Plan","Forecast","Var"]
[null,"$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000"]
["System Access",9038,3781,{"$f":"IF(ISERROR((C17-B17)/B17),\"--\",(C17-B17)/B17)","v":-0.58165523345872983},11749,8064,{"$f":"IF(ISERROR((F17-E17)/E17),\"--\",(F17-E17)/E17)","v":-0.31364371435866883},4355,5486,{"$f":"IF(ISERROR((I17-H17)/H17),\"--\",(I17-H17)/H17)","v":0.25970149253731345},4867,4745,{"$f":"IF(ISERROR((L17-K17)/K17),\"--\",(L17-K17)/K17)","v":-2.5066776248202177E-2},5423,5423,{"$f":"IF(ISERROR((O17-N17)/N17),\"--\",(O17-N17)/N17)","v":0},4524,4007,4352,3934,4129]
["System Renewal",5921,4361,{"$f":"IF(ISERROR((C18-B18)/B18),\"--\",(C18-B18)/B18)","v":-0.26346900861340988},5925,6069,{"$f":"IF(ISERROR((F18-E18)/E18),\"--\",(F18-E18)/E18)","v":2.430379746835443E-2},6700,8193,{"$f":"IF(ISERROR((I18-H18)/H18),\"--\",(I18-H18)/H18)","v":0.2228358208955224},9064,9030,{"$f":"IF(ISERROR((L18-K18)/K18),\"--\",(L18-K18)/K18)","v":-3.7511032656663726E-3},5819,5819,{"$f":"IF(ISERROR((O18-N18)/N18),\"--\",(O18-N18)/N18)","v":0},6653,8591,8007,8849,8672]
["System Service",862,581,-0.32598607888631093,745,1399,0.87785234899328857,840,718,-0.14523809523809525,1984,418,-0.78931451612903225,2531,2531,0,367,591,954,422,422]
["General Plant",4306,3037,-0.29470506270320485,2476,2337,-5.6138933764135701E-2,2182,1786,-0.18148487626031165,3016,2405,-0.20258620689655171,1880,1880,0,5343,6156,1668,3538,1765]
["Deferred Revenue (Capital Contributions)",-2436,-756,-0.68965517241379315,-4082,-4496,0.10142087212150906,-1279,-2763,1.1602814698983581,-1429,-1182,-0.1728481455563331,-2133,-2133,0,-817,-769,-886,-772,-782]
["TOTAL EXPENDITURE",{"$f":"SUM(B17:B21)","v":17691},{"$f":"SUM(C17:C21)","v":11004},-0.37798880786840766,{"$f":"SUM(E17:E21)","v":16813},{"$f":"SUM(F17:F21)","v":13373},-0.20460358056265984,{"$f":"SUM(H17:H21)","v":12798},{"$f":"SUM(I17:I21)","v":13420},4.8601343959993749E-2,{"$f":"SUM(K17:K21)","v":17502},{"$f":"SUM(L17:L21)","v":15416},-0.1191863786995772,{"$f":"SUM(N17:N21)","v":13520},{"$f":"SUM(O17:O21)","v":13520},0,{"$f":"SUM(Q17:Q21)","v":16070},{"$f":"SUM(R17:R21)","v":18576},{"$f":"SUM(S17:S21)","v":14095},{"$f":"SUM(T17:T21)","v":15971},{"$f":"SUM(U17:U21)","v":14206}]
["System O&M",5805,5857,8.9577950043066325E-3,6136,5636,-8.1486310299869621E-2,5721,5606,-2.0101380877468975E-2,5661,5567.2440711362142,-1.6561725642781452E-2,5915.3076600000004,5915.3076600000004,0,5930.6414499999992,5975.6414499999992,6021.6414499999992,6068.6414499999992,6115.6414499999992]
[]
["Total Net Expenditures",null,11004,null,null,13373,null,null,13420,null,null,15416,null,null,13520,null,16070]
["Change in Work in Progress",null,-806,null,null,-2156,null,null,-72,null,null,0,null,null,0,null,0]
["Assets Not In Use",null,null,null,null,null,null,null,null,null,null,-200,null,null,-2026]
["Asset Transfer on FA Continuity Schedule - Not an Addition",null,631]
["Total Net Expenditures, as per Fixed Asset Continuity Schedules",null,{"$f":"SUM(C25:C28)","v":10829},null,null,{"$f":"SUM(F25:F28)","v":11217},null,null,{"$f":"SUM(I25:I28)","v":13348},null,null,{"$f":"SUM(L25:L28)","v":15216},null,null,{"$f":"SUM(O25:O28)","v":11494},null,{"$f":"SUM(Q25:Q28)","v":16070}]
[]
["Notes to the Table:"]
["1. Historical “previous plan” data is not required unless a plan has previously been filed. However, use the last Board-approved, at least on a Total (Capital) Expenditure basis for the last cost of service rebasing year, and the applicant should include their planned budget in each subsequent historical year up to and including the Bridge Year."]
["2. Indicate the number of months of 'actual' data included in the last year of the Historical Period (normally a 'bridge' year):",null,null,null,null,null,null,null,null,11]
[]
["Explanatory Notes on Variances (complete only if applicable)"]
["Notes on shifts in forecast vs. historical budgets by category"]
["Please refer to Exhibit 2."]
[]
["Notes on year over year Plan vs. Actual variances for Total Expenditures"]
["Please refer to Exhibit 2."]
[]
["Notes on Plan vs. Actual variance trends for individual expenditure categories"]
["Please refer to Exhibit 2."]

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[null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,"Exhibit:",1]
[null,"Tab:"]
[null,"Schedule:"]
[null,"Page:"]
[]
[null,"Date:","2018-04-27"]
[]
["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."]
["AUGMENTED CUSTOMER ENGAGEMENT - DISTRIBUTION SYSTEM PLAN & COST OF SERVICE RATE APPLICATION"]
[]
["Energy+ Employee Interviews","Energy+ customer-facing staff interviewed by consultants to assess thoughts on customer outcomes and criteria used for measuring these identified outcomes. Limited sample for direction only.                                                                                                    FINDINGS:  Confirmed that customer literacy on electrical distribution is low - a great deal of time is taken by employees to raise electricity literacy, providing information so the customer understands more of how the electricity distribution system works, why bills are high, rate increases, lead time required for connecting services. Large industrial customers see reliability of supply as a priority,  momentary outages, length of outages, programs and technical solutions that empower customers to control costs and enhance reliability, voltage fluctuations.   ","ACTIONS based on Energy+ staff feedback:  Input received from customer-facing employee interviews helped guide the development of the Customer Engagement content, and was included in the development of the augmented customer engagement.  For example, the Customer Workbook included information to help raise the level of energy literacy, how rates are set.   Areas of importance to customers as relayed by internal employees and feedback received from their interactions with customers included, price of electricity, breakdown of bill, value added services, outage information. "]
["Testing Work Book Focus Groups  (13)","Two residential workbook testing focus groups were held on July 10, 2017; one group from the County of Brant and one group from the City of Cambridge and Township of North Dumfries customers. The purpose of the testing focus groups was  to gauge whether the draft workbooks provided an appropriate amount and substance of information, in order for customers to provide an informed opinion of Energy+'s proposed capital and  operating spends.  The draft content was also used to capture what the customers stated needs and expectations were, and to ensure the informational content was understood.                                                                                                                         FINDINGS:  The focus group were very engaged and forthright in their review and discussions as they walked through the initial draft workbook. Approximately two-thirds of the pages in the workbook were commented on for various reasons.  Customer feedback included comments requiring improved clarity of information, increased transparency with respect to planned capital expenditures, rewording areas to simplify the information, addition of information, more data on outages and formatting to improve the customer's understanding of the overall workbook.  Refer to IRG Customer Engagement Report: Priorities, Needs and Preferences Appendix 1-15","ACTIONS based on customer augmented feedback: All customer feedback to improve the original draft pages of content was captured and incorporated into a revised draft Workbook.  Approximately two-thirds of all pages in the draft were revised based on customer feedback.   The revisions and enhancements included additional content for better clarity, changes to some overall design pages and layout, increased transparency with respect to planned capital expenditures, rewording areas to simplify the information, addition of information, more data on outages and formatting to improve the customer's understanding of the overall workbook. "]
["Stakeholder Intervenor OEB Workshop","A technical conference with key stakeholders, including Intervenors and Board Staff was held on July 13, 2017. At the workshop Energy+ presented their draft Augmented Customer Engagement Plan including the revised draft customer workbook, that incorporated the changes and feedback from the workbook focus groups.  In addition an overall review of proposed Cost of Service Plan with timelines was presented, for feedback.                                                                                                                   FINDINGS: Energy+ considers two key outcomes from the meeting, to be (i) improved clarity and (ii) better transparency of information for our customers.  The Consideration Document summarizes the discussions at the workshop.   Refer to IRG Customer Engagement Report: Priorities, Needs and Preferences Appendix 1-15","ACTIONS based on OEB Staff and Intervenor feedback: Energy+ considered the discussions and specific recommendations from the stakeholder workshop to be extremely valuable. A Consideration Document was created identifying nineteen (19) specific recommendations made by the OEB staff and Intervenors, to improve clarity and transparency, reword questions that could be viewed as \"leading questions\" in the draft workbook. Energy+ adopted all 19 recommendations.   Revisions were incorporated into the communication collateral.  A revised Residential Customer Workbook was produced that reflected changes recommended at the stakeholder workshop.   The changes and recommendations were incorporated into all customer engagement collateral throughout the augmented customer engagement initiative.    Refer to IRG Customer Engagement Report: Priorities, Needs and Preferences Appendix 1-15                                                                                                                                                             "]
["Residential & Small Commercial  Customer Focus Groups (34 customers)","These Focus groups were an engagement activity designed to educate and inform customers about the utility, Energy+'s role as an electricity distributor, and to share proposed future operating and capital plans. The purpose was to  listen and assess genuine customer stated preferences and priorities, gauge customer impacts on rate changes, and inform subsequent phases of the consultation, determine the range of views held by Energy+ customers regarding the proposed distribution system plan and overall business plan. Four separate (4) consultations were held  (a Residential and Small Business) in each of Cambridge and Paris on August 15 & 16, 2017. Thirty-four (34) customers were randomly recruited to participate and received a financial incentive for their time commitment. A workbook (customized by geographic and customer class), was used to provide the participants with core information about the local electricity system, Energy+'s proposed capital investment and operating spend, as well as the resulting rate impact for each respective rate class.                                                                                \nFINDINGS: 75% of customers indicated satisfaction with services provided by Energy+. Satisfaction with respect to number of outages, restoration times was rated higher than power quality as measured by momentary interruptions. No (0) customers in the County of Brant rated Energy+ as doing \"a very good job\" at providing information on outage restoration times\". Customers overwhelmingly supported wise spending and that Energy+  staff have the tools and equipment needed to manage the system, safely and efficiently. High support from customers to replace aging infrastructure.  Two thirds support automatic switches. Only 13% thought the overall proposed rate change was unreasonable.   71% of those that answered, agreed with the proposed rate harmonization. Low interest in signing up for Preauthorized payment plans, Strong interest,  87% that responded want energy conservation programs. Delivering reasonable distribution rates, providing dependable and responsive customer service and reliability are the customers over‐riding priorities.  Refer to IRG Customer Engagement Report: Priorities, Needs and Preferences Appendix 1-15","ACTIONS based on customer augmented feedback:                                                                                                                     RELIABLE DAY-TO-DAY SERVICE:  Will allocate funds in the Five Year Capital Plan to address outage prediction and maintenance prediction. Will Automate Facility Inspection and Line Patrol; Will accelerate program to install automated SCADA switches in the County of Brant to reduce exposure to momentaries and improve outage restoration times, faster response during outages; Will undertake planned maintenance projects; Will implement Forestry Pilot for tree removal on private property; Will focus tree trimming in County of Brant to bring up to better standard;  Will improve County of Brant GIS data quality; Will use Aerial photography for GIS and Outage Management System integration; Will transition to 24/7 System Control Room which will result in faster response times during outages with real time onsite monitoring of Energy+ grid. Will increase investment in annual porcelain replacement program in CND from 2019 to 2023. Will make significant infrastructure investments in County of Brant to rebuild and convert both overhead and underground lines to 27.6kV in County of Brant.                                                                                                                                                                                                                                                                                                                                              REASONABLE DISTRIBUTION RATES / CAPITAL INVESTMENTS / AUTOMATED SWITCHES: 2018 and 2019  OM&A budgets were reviewed and reduced before the Augmented Customer Engagements commenced, to align with customer expectations to strive to deliver reasonable distribution rates.  For example Conferences, Seminars and Training budgets were reduced. Reduced Capital expenditures in 2019 rebase year by $1.0M, from the initial $17.1M presented to customers, to $16.0M.  Re-organized some investment priorities and phasing of investments, made some fundamental changes to approach to managing assets and asset replacement (underground rebuild program will include additional asset testing of infrastructure prior to commencing a rebuild project, with the goal to get additional life out of the assets). Reduced General Plant expenses relating to spending on fleet vehicles. Will defer adding a third overhead feeder line into Town of Paris, and focus resources in rebuilding very old 8kV lines in Brant to 27.6kV. Will continue to pursue collaboration with other utilities through GridSmart City Co-operative to help find operational efficiencies, leverage buying power and best practices. Will work with the City of Cambridge to explore sharing future software and hardware upgrade costs of Sensus network to communicate with smart meters. Will work with Brantford Power Inc. for a shared operational facility with a commitment to continue to pursue other potential shared opportunities that could offer mutual operating efficiencies and/or improvements to the customer experience.                                                                                                                                                                                                 DEPENDABLE & RESPONSIVE CUSTOMER SERVICE: Will make internal process improvements to help improve customers' experience including pre, during and post outage information. Will connect Automated Meter Interrogation (AMI) technology to the Outage Management System (OMS) so that Control Room is able to confirm outages and dispatch crews for faster restoration. Will continue to transition to 24/7 monitoring so that Control Room operators will monitor the system in real time. Will move Outage Map to the website homepage to improve visibility for customers. Will upload historical outage details on the Outage webpage.  Will implement new, dedicated \"PowerAssist\" 1-800-POWER ON information line to further meet customer expectations for improved communication during power outage situations.  Customers will call in 24/7/365 to report and receive timely outage, restoration and social media updates.  In 2020, will introduce an Interactive Voice Recognition system, to enable customers who have signed up, to receive push notifications via text/email during outages.  Will explore additional training for staff to equip them with the knowledge and skills to better assess and accommodate the needs of the customers. Will introduce Customer Service online training modules to help improve the level of service and responsiveness to customers.                                                                                                                                                                                         RATE HARMONIZATION: After customer feedback was received in augmented customer engagement, Energy+ revisited the rate harmonization model and considered the impact of phasing in the rate harmonization over two years, versus implementing in one year 2019. In the interest of operational efficiencies, and in light of information provided to customers at the time of purchase of Brant County Power  in 2014, Energy+ will implement rate harmonization for all customers in 2019.                                                                                                                    HELP TO MANAGE ELECTRICITY CONSUMPTION: Will continue to help educate low-volume customers increase their energy conservation and billing literacy, using social media, web channels and increased face-to-face outreach. Will increase promotion of eServices solution, My Account Online portal for customers to view energy consumption data. Will deliver Affordability Fund to help customers improve energy efficiency of homes, while reducing electricity bills. Will launch free online energy audit tool - EnergyXPert.  Will introduce new Save On Energy programs for low-volume customers. Will create and launch additional website videos explaining vital energy literacy concepts.  In 2020 will add Live Chat feature to the website to help meet the needs of customers when accessing My Account Online and viewing their time-of-use consumption data.                                                                                                                                                                 BUILDING RENOVATION:   As a direct response to customers' desire for additional information regarding the building renovation, Energy+ will share more detailed information on the decision process and building selection at community consultation meetings.                                                                                                                                        "]
[]
[]
[]
["Online Workbook Survey (821 residential/small commercial customers)","An Online Workbook Survey was created and accessible online for Energy+ low-volume customers.  The portal was open from August 16 to September 17, 2017.                                                                                                                                                                                  FINDINGS: Online results indicated high satisfaction with services provided by Energy+. Satisfaction with system reliability was also high, with lower levels among small business customers in the County of Brant. Improvements needed in communication during outages with only 54% saying that Energy+ does a good job providing information about restoration time. Reasonable distribution rates, reliable day-to-day electricity service and helping customers reduce and better manage their electricity consumption are the top three priorities. Many saw a need to keep investment in infrastructure balanced, with maintaining cost efficiency operationally. Energy+ should be wise with its spending but it is important that its staff have the equipment and tools they need. Approximately two out of three customers indicated the cost of their electricity bill has a major impact on their finances. Two-thirds support the overall proposed plan outright or don’t like it, but think the proposed rate [change/increase] is necessary. Some 76% of the customers either supported or agreed the costs relating to the building renovation and move was necessary. Customers expect Energy+ to be wise with spending and find ways to reduce impacts on distribution rates. Majority either support or find the concept of rate harmonization necessary. Offering customers various auxiliary service offerings for an added cost on their bill was not well received.  Customers are interested  in Mobile Apps, Online Customer Service, Interactive Voice Response and Extended Call Centre Hours, but less than 50% are willing to pay more for these solutions. The customers believe this should be part of the core services delivered by Energy+ without additional costs.  Enhanced online self-service options received the strongest support with over half  of customers willing to pay an additional .10/month.    Refer to IRG Customer Engagement Report: Priorities, Needs and Preferences Appendix 1-15                                                                                                                       ","ACTIONS based on customer augmented feedback:                                                                                                                                                                                                                                                                                                                             RELIABLE DAY-TO-DAY SERVICE:  Will allocate funds in the Five Year Capital Plan to address outage prediction and maintenance prediction. Will automate Facility Inspection and Line Patrol; Will accelerate program to install automated SCADA switches in the County of Brant to reduce exposure to momentaries and improve outage restoration times, faster response during outages; Will undertake planned maintenance projects; Will implement Forestry Pilot for tree removal on private property; Will focus tree trimming in County of Brant to bring up to better standard;  Will improve County of Brant GIS data quality; Will use Aerial photography for GIS and Outage Management System integration; Will continue to transition to 24/7 System Control Room to provide real time onsite monitoring of distribution grid and quicker response. Will increase investment in annual porcelain replacement program in CND from 2019 to 2023. Will undertake significant investments in infrastructure in County of Brant to rebuild and convert both overhead and underground lines to 27.6kV.                                                                                                                                                                                                                                                                                                                                              REASONABLE DISTRIBUTION RATES: 2018 and 2019  OM&A budgets were reviewed and reduced before the Augmented Customer Engagements commenced, to align with customer expectations to strive to deliver reasonable distribution rates.  For example Conferences, Seminars and Training budgets were reduced. Based on feedback Energy+ will defer and/or not offer some auxiliary services, based on customer feedback. Reduced Capital expenditures in 2019 rebase year by $1.0M, from the initial $17.1M presented to customers, to $16.0M.  Re-organized some investment priorities and phasing of investments, by making some fundamental changes to approach to managing assets and asset replacement. Underground rebuild program will include additional asset testing of infrastructure prior to commencing a rebuild project, with the goal to get additional life out of the assets, essential deferring some capital investments to future years. Reduced General Plant expenses relating to spending on fleet vehicles, to further reduce capital investments. Will defer adding a third overhead feeder line into Town of Paris, and instead focus resources in rebuilding very old 8kV lines in Brant to 27.6kV. Will continue to pursue collaboration with other utilities through GridSmart City Co-operative to help find operational efficiencies, leverage buying power and best practices. Will work with the City of Cambridge to explore sharing future software and hardware upgrade costs of Sensus network to communicate with smart meters. Will work with Brantford Power Inc. for a shared operational facility with a commitment to continue to pursue other potential shared opportunities that could offer mutual operating efficiencies and/or improvements to the customer experience.                                                                                                                                                                                                 DEPENDABLE & RESPONSIVE CUSTOMER SERVICE: Will make internal process improvements to help improve customers' experience including pre, during and post outage information. Will connect Automated Meter Interrogation (AMI) technology to the Outage Management System (OMS) so that Control Room is able to confirm outages and dispatch crews for faster restoration. Will continue to transition to 24/7 monitoring so that Control Room operators are monitoring the system in real time, which will result in quicker response times, including outage verification for dispatching crews, providing timely updates to the public facing Outage Map. Will move Outage Map to the website hompage so it will be more visible to customers. Will upload historical outage details ( 30 days history) on the Outage webpage.  Will launch new, dedicated \"PowerAssist\" 1-800-POWER ON outage information line to further meet customer expectations for improved communication during power outage situations and will allow customers to call in 24/7/365 to report and receive timely outage, restoration and social media updates.  In 2020 will introduce an Interactive Voice Recognition system, to enable customers who have signed up, to receive push notifications via text/email during outages. Will explore additional training for staff to ensure staff are equipped with the knowledge and skills to accommodate the needs of its customers. Will introduce Customer Service online training modules to help improve the level of service and responsiveness that Energy+ staff deliver to customers in day-to-day interactions.                                                                                                                                                                                                       RATE HARMONIZATION: Will implement rate harmonization in 2019 for all customers, after customer feedback was received in augmented customer engagement.                                                                                                                                                                                               HELP TO MANAGE ELECTRICITY CONSUMPTION: Will continue to help educate low-volume customers increase their energy conservation and billing literacy, availability of online tools such as Ministry of Energy's emPowerMe, IESO's Kilowatt Way, Green Button initiative and others, using social media, web channels and increased face-to-face outreach. Will increase promotion of eServices solution, My Account Online portal for customers to view energy consumption data. Will deliver Affordability Fund to help customers improve energy efficiency of homes, while reducing electricity bills. Will launch free online energy audit tool - EnergyXPert. Will introduce new Save On Energy programs for low-volume customers. Will create and launch additional website videos explaining vital energy literacy concepts. In 2020 will add Live Chat feature to the website to help meet the needs of customers when accessing My Account Online and viewing their time-of-use consumption data.                                                                                                                                                                                                   BUILDING RENOVATION:   Will share additional information about building renovation plans, at community consultation meetings including the decision process and basis for the building to be renovated.                                                                                                                                                                                                             AUXILLARY SERVICES: Will look for efficiencies in the development and delivery of some auxiliary services, without impacting customer rates, based on customers' feedback in the augmented customer engagement. Will redesign corporate website in 2018 for improved customer navigation and ease of finding information more quickly. Will explore opportunities to work with post-secondary institutions and GridSmart City Co-operative  to share in the development costs of a customized mobile application for customer use. Will defer adding a new Service Order module that is integrated with My Account Online."]
[]
[]
[]
[]
["Residential & Small Commercial Customer Telephone Survey (699 customers)","A representative sample of telephone surveys of residential and small commercial customers was conducted.                                                   FINDINGS: Customers indicated levels of high satisfaction with services provided by Energy+. Overall, customers indicated top three priorities that Energy+ should focus on:  1. Delivering reasonable distribution rates.  2. Ensuring reliable day-to day electrical service and 3. Continue to pursue collaboration with other utilities, or other innovative solutions to reduce costs.  Satisfaction with system reliability was high, with lower levels among small business customers in the County of Brant. Residential customer results indicate low familiarity of programs available to help low income customers, including OESP and LEAP program.  Customers generally agreed that spending to maintain the current number of outages was the preferred option. At the same time customer results indicate solid levels of acceptance (60%) for Energy+ to invest more in replacement of aging infrastructure even if it increases their monthly bill; and (63%)  are in favour of more automated switches, with (74%) indicating that while Energy+ should be wise in its spending, it is important to provide staff with necessary tools and equipment to execute their duties safely and efficiently. Some (71%) of customers supported or at least agreed the proposed move of administration staff and resulting monthly increase was necessary.  Some (69%) of customers support the transition to a 24/7 System Control Room.  Customers across the service territory agreed to the concept of rate harmonization, with stronger support from the Brant Customers. Customers fundamentally understand the rational of rate harmonization  and agree with the concept.   Cambridge and North Dumfries customers viewed the rate impacts from rate harmonization to be a penalty to this part of the service territory.  Some (65%) of customers supported the overall proposed plan. Only (44%) of customers indicated an interest in switching to paperless billing if given a monthly credit as an incentive.  Very low number of suggestions on how Energy+ can improve services.                                                                                                                                                        Refer to IRG Customer Engagement Report: Priorities, Needs and Preferences Appendix 1-15","ACTIONS based on customer augmented feedback:                                                                                                                                                                                                                                                                                                          RELIABLE DAY-TO-DAY SERVICE: See previous section above.                                                                                                                                      RATE HARMONIZATION: See previous section above.                                                                                                                                            REASONABLE DISTRIBUTION RATES: See previous section above.                                                              CONTINUE TO PURSUE COLLABORATION WITH OTHER UTILITIES, OR OTHER INNOVATIVE SOLUTIONS:  Will be an active participant as a member of the GridSmart City Co-operative.  Partnering with 13 like-minded electric utilities and leveraging intelligence with shared innovation projects, purchasing, pooling employee benefits.  GridSmart Co-operative is currently in partnership with McMaster University on ICE-Harvest ( Integrated Community Energy and Harvesting Systems) a community thermal energy storage project.  Will continue membership in USF (Utilities Standards Forum) to share best practices with respect to standards, templates and recommended practices.  Will participate on the Engineering, Regulatory and IT Forum to embrace best practices and find efficiencies.  Will work with Brantford Power Inc. for a shared operational facility with a commitment to continue to pursue other potential shared opportunities that would result in operating efficiencies and/or improvements to the customer experience.  Based on customer feedback in November 2017, when Energy+ was notified by Hydro One they would be conducting routine maintenance on the supply line to St. George it meant a five hour outage for all of St. George (1250 Energy+ customers and 1666 Hydro One customers)  Energy+ delivered an innovative proposal to Hydro One on how Energy+ could carry the load during the maintenance work, thereby reducing the customer outage impact, for the event and for similar planned maintenance work in the future.  Will evaluate the feasibility of distributed generation pilot projects with battery technology - the purpose of the pilot is to understand the characteristics and impacts of emerging technologies on the distribution grid.                                                                                                                                                                                             LOW FAMILIARITY WITH AVAILABLE PROGRAMS (OESP/LEAP): Energy+ was disappointed with the low levels of familiarity by residential customers with respect to help available for low income customers having difficulty paying their bills. The OESP and LEAP programs are beneficial programs for low income customers.  Will increase the number of bill inserts/on-bill messages that are being distributed to customers about low income support programs. Will increase social media messages with links to additional information. Will provide the Call Centre with scripts and will promote the programs with customers who call about high bills, payment arrangements or those expressing frustration they cannot pay their bills.  Will continue to make copies of the OESP application forms and information packages so that they can mail the details to customers to help with the sign up process. Will replenish low-income support program information at public offices where customers frequent (City, Township, County, Libraries, LEAP providers, etc.). Will enhance the visibility of these programs on its website and elevate the availability of the programs on social media.                                                                                                                                                                                           E-BILLING INCENTIVE: Will not apply to the Ontario Energy Board for a Standard Miscellaneous Credit, in order to encourage customers to sign up for paperless billing, based on customer feedback in augmented customer engagement.                                                                                                                                                                    "]
[]
[]
["Mid-Market Customer (GS>50-999 kW) Workshop (10 customers)","Customers were randomly selected from the GS>50-999 kW customer list (537). Incentives were provided to customers who attended. Ten (10) customers attended the evening workshop on November 16, 2017.                                                                                                              FINDINGS:  Overall, customers are generally satisfied with the level of reliability and services received from Energy+. Most feel that Energy+ is relatively cost-effectively managed and does a good job of delivering services. Seven (7) out of ten (10) support the rate change or don't like it, but find it necessary. The top three customer stated priorities are 1. delivering reasonable distribution rates, 2. ensuring reliable day-to-day electrical service and 3.  preventing or reducing the length of power outages caused by extreme weather. The electricity cost of their bill has a major impact on their bottom line. Customers want Energy+ to be their advocate with government on price (Global Adjustment), help save money through conservation and financial incentive programs. Key concerns were expressed relating to predictability and communication (advance notice of planned outages, as well as being able to obtain updated information on restoration times).  Customers expressed a design for Energy+ to better use technology to enhance service offerings. Feel that Energy+ should spend what is needed to maintain the number of outages and spend what is need to maintain the current duration of outages. Rate harmonization makes sense and they support it. Customers supported the transition to a  24/7 System Control Room to monitor the grid.   Customers were not clear on impact of a potential standby charge.                                                                                                                                                                                           Refer to IRG Customer Engagement Report: Priorities, Needs and Preferences Appendix 1-15","ACTIONS based on customer augmented feedback:                                                                                                                                               REASONABLE DISTRIBUTION RATES / CAPITAL INVESTMENTS / AUTOMATED SWITCHES: See previous section above.                                                                                                                                                RELIABLE DAY-TO-DAY ELECTRICITY SERVICE: See previous section above.                                                                                                                                                                                                                                                                                                                    DEPENDABLE & RESPONSIVE CUSTOMER SERVICE:  Will review the Economic Evaluation Policy to see if flexible options for customers can be provided. In addition, customer deposits and window of the review period will also be evaluated, while at the same time upholding acceptable industry guidelines and practices, as outlined by the Ontario Energy Board.   Will introduce a single point of contact for these customers, a Key Account Specialist role will be assigned to existing staff, and the details around the role and scope will be developed. Will introduce new Save On Energy programs for commercial customers including a new Business Refrigeration Program and a Compressed Air incentive program.  Will make internal process improvements to help improve customers' experience including pre, during and post outage information. Will connect Automated Meter Interrogation (AMI) technology to the Outage Management System (OMS) so that Control Room is able to confirm outages and dispatch crews for faster restoration. Will continue to transition to 24/7 monitoring so that Control Room operators are monitoring the system in real time, which will result in quicker response times, including outage verification for dispatching crews, providing timely updates to the public facing Outage Map. Outage Map access will be moved to the website homepage so it will be more visible to customers. Historical details on outages (past 30 days) will be uploaded on the Outage webpage. Will launch a new, dedicated \"PowerAssist\" 1-800-POWER ON outage information line to further meet customer expectations for improved communication during power outage situations 24/7/365. In 2020 will introduce an Interactive Voice Recognition system, to enable customers who have signed up, to receive push notifications via text/email during outages. Will explore additional training for staff to ensure that staff are equipped with the knowledge and skills to accommodate the needs of its customers.  Will continue to act as customer \"champion\" and provide feedback on various proposed governmental policies and initiatives that impact the customer.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        CONTINUE TO PURSUE COLLABORATION WITH OTHER UTILITIES, OR OTHER INNOVATIVE SOLUTIONS: See previous section above.                                                                                                                                                                               BUILDING RENOVATION:   As a direct response to customers' desire for additional information regarding the building renovation, Energy+ will share that information at community consultation meetings and provide details on the selection process and  logic on the building to be renovated.                                                                                                                                                                                PREDICTABILITY & OUTAGE COMMUNICATIONS:  Energy+ appreciates the impact an outage has on commercial customers.  Customer Care will make calls to commercial customers when an unexpected outage becomes known to Energy+.  Customer Care will continue to issue telephone outage notifications to customers in advance of planned outages to inform the customers of the start, stop and alternate date for the outage. If necessary, alternative date for planned outage is made to lessen the impact on business customers. The online Power Outage Map will be relocated to the homepage, which will allow customers to  find current outage information more quickly. Will continue to transition to a 24/7 System Control Room which will be monitored in real time, which will result in quicker response times, including outage verification and for dispatching crews, providing timely updates to the public facing Outage Map.     STANDBY/CAPACITY CHARGE: At the time of the General Service > 50kW - 999kW, no customers in attendance at the workshops would be impacted by the introduction of a new Standby/Capacity Rate .  Energy+ will proceed with the introduction of a Standby/Capacity Charge in the 2019 Cost of Service Rate Application for reasons outlined in Section 7.0   7.1.3.8  Standby Rates.      Energy+ will consult with each customer that initiates  load displacement facilities and requires continued connection with Energy+, in order to determine required contracted reserve values.                                                                                                                                                                                                                                                                                                          "]
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["Mid-Market Customer (General Service >1MW-4,999kW) Workshop (7 customers)","Every customer in this rate classification ( 27) was invited by Energy+ to an information/dialogue session with Energy+ team, to be followed by a confidential workshop conducted by Innovative Research Group.   Seven (7)  customers participated in the morning workshop on November 16, 2017. In addition, hard copy workbooks were sent to four (4) customers who couldn't attend, but wanted to provide feedback.                 On  February 9, 2018, Energy+ followed up and forwarded additional information regarding Standby/Capacity Charges and rate impacts to the original workshop participants. FINDINGS: For the most part, most say overall  Energy+ is well managed and doing its best to help large use customers. Areas for improvement include better communications and information tools to manage electricity consumption. Some customers advised they would pay more on the distribution portion of the electricity bill if it would decrease the frequency of outages, or in some cases the impact of power quality issues. Most say that they receive reliable electrical service but would like improved communication during unplanned outages (direct line to System Control Room) for better estimated time of restoration. Concerns raised about potential Standby Charge and how this will impact their electricity bills. .  Desire for Energy+ to be more innovative; be more flexible with customer service policies. Understood the need for building renovation and didn't have fundamental concerns. Full support for 24/7 System Control monitoring. Rate harmonization was supported by all customers in this segment who provided feedback.                                                                                                                                                                                       Refer to IRG Customer Engagement Report: Priorities, Needs and Preferences Appendix 1-15","ACTIONS based on customer augmented feedback:                                                                                                                                                RELIABLE DAY-TO-DAY ELECTRICITY SERVICE: See section above.                                                               DEPENDABLE & RESPONSIVE CUSTOMER SERVICE: See section above.                                                                                                                                      BETTER TOOLS MANAGE DATA CONSUMPTION:   Will increase outreach to work proactively with customers to help meet their business objectives, by reducing energy use and ultimately costs. A Key Account Specialist role will be assigned from existing Energy+ resources and introduced, as a single point of contact for these customers. As a direct result of augmented customer feedback, Energy+ will create a Client Visit form to capture important details pertaining to any commercial customer visit, and share this information among /across the Energy+ team, in order to  improve the customer experience.   Energy+ will  initiate meetings with third party vendors to identify potential   customized energy data reports for customers to better understand their electricity usage and load patterns, so customers can reduce consumption and demand. This Data Report Pilot will be initiated for the top General Service >1MW+ customers, in order to deliver improved data analytics for energy consumption and load profile improvements, in a usable format. Will continue to advocate, on behalf of all customers, with the provincial government on electricity price and other issues of importance to customers. Will continue to be an active participant on a number of industry committees and advisory groups through the Electricity Distributor's Association and other associations.                                                                                                                                                                                       PREDICTABILITY & COMMUNICATION DURING OUTAGES:  Energy+ will share a “Priority One” telephone line with key customers with time sensitive processes  that require immediate information regarding outages and restoration times. Will make calls to large commercial customers when an unexpected outage becomes known to Energy+.  Enrgy+ will continue to issue telephone outage notifications and/or hand delivered notices to customers in advance of planned outages to inform the customers of the start, stop and alternate date for the outage. If necessary, alternative date for planned outage is made to lessen the impact on business customers. Will relocate online Power Outage Map on the website homepage to enable customers to find current outage information more quickly. Will continue to transition to a 24/7 System Control Room for monitoring the distribution system in real time.   Will implement a dedicated toll free line 1-877-POWER-ON for customers to report outages and to obtain outage updates 24/7.   This burstable solution will be able to accommodate multiple customers and will leverage the use of the OMS Call Taker to increase the data points reporting an outage, for quicker outage validation by the System Control Operators, for the OMS GridVu Public Outage Map.                                                                                                                                                                                                               STANDBY / CAPACITY CHARGE:    Feedback from the November 16, 2017 feedback indicated customers needed concrete details on the rate impacts and proposed rate structure for the Standby/Capacity Charges.  On February 1,  2018, Energy+ prepared additional information including the proposed rate structure of  Standby/Capacity Charges and sent the additional information to  all  General Service >1MW customers  that attended the original workshop in November.  Energy+ invited the customers to ask additional questions based on the new information provided.  Energy+ received responses back from two (2)  of the seven (7) customers.  In each case the customers asked how the proposed Standby/Capacity Charges would impact either current projects or upcoming proposed projects they were planning.  Energy+ provided details to both customers.  One customer responded favourably on receipt of the additional information, advising, \" Thanks for the information about the standby/capacity charges, I think it is a fair charge, well justified in the document attached\".                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           "]
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["Key Account Meetings (2 customers 5MW+)","Energy+ has two customers in the customer class >5MW.  Energy+ invited each customer to participate in one-on-one meetings with members of the  Energy+ team to review the proposed operating and capital budget, the five year investment plan, discuss the introduction of Capacity/Standby charges, discuss Distribution System Plan. Innovative Research Group followed up after the Energy+ meetings with the customers regarding the consultation session to validate the process and to verify that Energy+ provided these customers with the information they needed to provide informed feedback on the proposed plans.                                                                                                                                   FINDINGS: Very positive feedback relating to Energy+ Conservation team assistance on energy efficiency solutions. Momentary outages / power quality fluctuations greatly impact machinery (added costs of money and time).  One of two customers stated that the potential impact of new Capacity/Standby Charges was more of a concern than the distribution charges. The customer requested time to evaluate the potential impact of gross load billing and Standby/Capacity Charges.  One of two customers expressed support for the plan overall. Feedback was obtained from the second customer during the meeting, however no outright assessment of the plan was provided by the customer.                                                                                                                                                                                                                                               Refer to IRG Customer Engagement Report: Priorities, Needs and Preferences Appendix 1-15\n","ACTIONS based on augmented customer engagement:                                                                                                                                               REDUCE IMPACT OF UNPLANNED OUTAGES - Energy+ 's Energy Efficiency team will work closely with customers on opportunities for the customers to deploy solutions at the customer facility so that the effect of momentary outages are reduced.  A \"Priority One\" customer line that provides direct access to System Control after regular business hours will be provided.   Direct telephone contact will continue to be provided to provide advanced notice of planned outages to Key Account Customers.                                                                                              RESPONSIVE CUSTOMER SERVICE:  A Key Account Specialist role will be assigned by Energy+  from existing resources,  as a single point of contact for these customers. As a direct result of augmented customer feedback, Energy+ will create a Client Visit form to capture important details pertaining to any   details pertaining to any commercial customer visit, and share this information among /across the Energy+ team, in order to  improve the customer experience. Will continue to advocate, on behalf of all customers, with the provincial government on electricity price and other issues of importance to customers. Will continue to be an active participant on a number of industry committees and advisory groups through the Electricity Distributor's Association and other associations.                                                                                                                                                                                                          STANDBY / CAPACITY CHARGE: Following the one-on-one meetings Energy+ held with these key account customers, one customer requested time to evaluate the presentation and proposed Standby/Capacity Charges.   Additional details on the proposed rates for  Standby/Capacity Charges for one Key Account customer was provided, once the methodology and rate impact was further refined. Additional questions were asked by the customer and Energy+ provided responses.  Energy+ acknowledges one of the key account customers at the face to face meetings expressed concern regarding the proposed introduction of Standby/Capacity Charges and impact to the customer. Energy+ have in response committed to review the monthly peak load annually, and potentially adjust the contracted capacity reserve.  Energy+ will however, proceed to request the introduction of  Standby/Capacity Charges in the 2019 Cost of Service Rate Application, for reasons outlined in Exhibit 7.0 - Cost Allocation, Section 7.1.3.8."]
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["Embedded Distributors (3 customers)","On March 22 & 23, 2018,  Energy+  forwarded communication including proposed rate impacts to the three Embedded Distributors in its service territory. As part of the communication, Energy+ invited customer feedback and questions by April 2nd.  Two (2) of the Embedded Distributors responded to Energy+.  They indicated overall support for the proposed rate impacts. Refer to Embedded Distributor Augmented Customer Engagement in Exhibit 7.0 -7.1.3.5.","ACTIONS based on augmented customer engagement:                                                                                                                            Customers responded indicating support for the proposed rate impacts. The methodology and impact is outlined in Exhibit 7 -  7.1.3.5 Embedded Distributor Class.                                                                                                                                                                                         "]
["Phase 2: Re-engagement Residential Telephone Survey (178 customers)","In October 2017, IRG conducted random low-volume telephone surveys as part of the augmented customer engagement outreach.  At that time 502 residential customers completed the telephone survey.  In March 2018 Energy+ identified additional information and year end results, that impacted the proposed 2019 -2013 rates.  The revised proposed rate impacts, resulted in increases to residential rates, from the original outreach.  As a result, Energy+ engaged IRG to perform a follow up validation residential telephone survey targeting the original 502 customers interviewed in October 2017.  In total, IRG successfully completed 178 residential customer surveys.                                                             FINDINGS: 86% of customers surveyed indicated they were very or somewhat satisfied with the services provided by Energy+.  95% of the customers agreed with the top three customer priorities.  80% of customers affirmed it was reasonable to continue to transition to  24/7 System Control Room monitoring.  Overall  67%  of customers stated that they trusted Energy+ will consider customer feedback in the Cost of Service application.  83% of customers supported the capital reduction of $1M for 2019, based on customer feedback, The majority of customers 78% confirmed they understood why Energy+ was updating its proposed plan.  Some 62% of customers agreed it was somewhat/very reasonable to update rate forecasts based on decreased load.   69% of customers agreed it was somewhat/very reasonable to update budgets based on changed operating costs. Overall support for the rate changes only decreased by 5% in CND and 7% in Brant  (not statistically significant change).\n Refer to IRG Customer Engagement Report: Priorities, Needs and Preferences Appendix 1-15","ACTIONS based on augmented customer engagement:   Energy+ will continue to provide 24/7 System Control Monitoring. Energy+ will continue to apply for Rate Harmonization in 2019 across the service territory.   Energy+ will continue to focus on the top priorities based on customer feedback.  Energy+ will update the proposed rate impacts based on the new data and year end information.   "]
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["DAY-TO-DAY ONGOING CUSTOMER ENGAGEMENT"]
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["ONLINE CUSTOMER ENGAGEMENT"]
["Corporate Website  (energyplus.ca)","The key online tool that customers use to interact and obtain information and engage with Energy+. Visitor engagement on Energy+ website has grown exponentially, year-over-year since the site was launched in December 2012, especially during power outages. From January to December 2017, visitors accessed the site more than 144,000 times. On average in 2017, the corporate website has 12,000 visits each month. Approximately, 35% of users accessed the site using a smart phone device. This increased online customer engagement is expected to increase, in particular with customers using mobile. Based on Google Analytics, visitors to the website in 2017 came in search of information about: My Account Online, Contact Us,  Move In/Out, Pay Through Financial Institution, Power Outage, Causes of High Bills. Search terms most frequently used in 2017 were:   My Account Online, Paperless billing, Power outage,  Rates, Nest, Billing Cycle. Identified need to assist customers with energy literacy, information on ways to reduce hydro bill through Save On Energy programs. Identified need to provide more online information with regard to current outages, including displaying current outages by street, cause and estimated restoration times.   To November 2017, a total of 2,858 customers (average 258/month) requested move in/out/ using the online web forms.                                                              \n","Energy+ reviews and makes adjustments on an ongoing basis to its website platform, based on customer changing needs and preferences.  Mobile optimized webpages were introduced in 2014, based on the increasing trend for users wanting to access the Internet using mobile devices. The Alert Banner is a customer-centric feature that allows the utility to respond and provide timely and urgent type messages (i.e.  scam in the community, telephone system issue, outage restoration update). Rotating home page banners allow the utility to direct customer attention to programs and services that customers frequently ask for (i.e. how to manage electricity consumption, new Save On Energy programs, how to stay on track with bill payments). Quick Links on every webpage and a dynamic Menu Manager are updated as required, based on customer feedback and most frequently searched information. A real-time Power Outage Map was introduced in 2015 for customers in Cambridge and North Dumfries and further expanded to the County of Brant in 2017, based on customer feedback for online updates regarding power outage restorations.  \nBased on customer feedback and identified need for more online self-serve options, future website enhancements to the website in 2018 will include: fully Responsive Web Design (RWD) and compliant with current accessibility standards (AODA WCAG 2.0 and Anti-Spam (CASL). Includes new calendar, Page Subscriptions (integrated with CASL: for any new sign ups), page feedback module, shared content, accordion widget to save scrolling and improve the customer experience. Feedback form enables visitor engagement from any page on the website. Page subscriptions will offer the end-user the opportunity to subscribe to be notified when a webpage has been updated (CASL compliant).   Power Outage Map view will be relocated to the homepage, which will allow customers to  find current outage information more quickly.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          Plans are underway to create and launch additional website videos explaining vital energy literacy concepts, how power is restored and how electricity is delivered in the community."]
["Online Web Forms","Through emails, telephone calls and completion of feedback surveys, customers expressed the need for ways to save time by completing online, self service transactions at their convenience.   An average of 258 customers each month requested move in/out/ using the online web forms. Over 60 customers each month use an online form to sign up for Automatic Payment Plan. The Report a Problem online form is a convenient way for customers to report a power outage or streetlight out during business hours. Contact Us form allows customers to request and advise on a payment arrangement.","Based on customer feedback for additional online e-service solutions, a number of online forms are now available through the corporate website, can be completed online and submitted to Energy+ in one simple step. Customers can Report a Problem, Report a Streetlight Out, Report Farm Stray Voltage, Contact Us, Arrange a Move In/Out, Stop and Start Service, Sign up for Automatic Payment.  In 2017, mobile responsive, AODA compliant forms were created on the website, to gather customer feedback, added functionality for internal staff to build and launch web-based forms on the website. Based on customer preferences, new web-based forms can be created in the future and rolled out. Plans to relocate the Power Outage Map view to the homepage should make it more convenient for customers to view current outages, saving customers' time by reducing the need to submit Report a Problem form."]
["My Account Online - Home Connect","Through survey feedback, emails and phone calls, customers identified the need for self-service options to monitor and track their electricity usage, improve energy literacy, understand consumption habits, time of use periods, reduce their hydro bill and effectively self-manage their Energy+ account. ","Based on customer feedback and introduced in 2013, Home Connect provides customers with information about their Energy+ account and better understand their energy consumption. Customers can view their hourly, weekly or monthly usage, and also view and print their bills.  It also includes a library of topics to help customers improve energy literacy, better understand Time-of-Use periods and the price of electricity during Off-peak, Mid-peak and On-peak times and learn more about low-income support programs.  Enhancements have been made to improve accessibility for customers with disabilities. "]
["My Account Online - Bill Connect","Through survey, phone calls and emails, customers identified the need for paperless billing and also to simplify the billing experience. Customers have requested an online link to financial institutions to facilitate a secure bill payment.  In line with customers preference for additional self-serve options, customers are looking for a direct link to make a bill payment directly in My Account Online and arrange a move online. Customers have requested a .PDF of the eBill attached to the notification, to save time in logging in. eBill customers requested actual balance due on bill notification email.","Based on customer feedback, since Spring 2014, Bill Connect was launched on the My Account Online platform.  Paperless billing offers many customer benefits including the convenience of 24/7 availability, account and billing information available on any device; timely delivery, customers receive an email as soon as a bill is ready; less paper clutter, environmentally friendly,  customers can download and save bills electronically; secure access to view transactions, meter reading history, account payment history, secure as online banking; better organization, customers can view 2 years of past bills and payments, compare bills using the analyzer tool. Live links to major financial institutions were added as a result of customer feedback. Based on customer feedback, changes were made to show the actual owing at the time the eBill notification is issued.\n\n"]
["Outage Map","Based on customer feedback received by the Customer Care team via email, online forms, social media, customers identified the need for Energy+ to be available to respond immediately (outside of business hours, on weekends), especially during power outage and emergency situations.  Residential and small commercial customer surveys conducted indicated that a priority for customers is improved notifications during outages, including restoration times and causes of outages. Improved notification during planned outages is also a priority.","In response to customer requests for advance notice of planned outages, a pilot was undertaken with Customer Care and Operations to send out Planned Outage Notifications using AlertWorks telephone technology. In 2017, 90+ separate telephone advance telephone notifications were sent out to customers. In 2015,  an Outage Map was added to the corporate website for customers in Cambridge and North Dumfries Hydro; this functionality was expanded to customers in Brant in June 2017. The Outage Map allows customers across the service territory to access an online outage map that displays outage location, cause and estimated restoration times. It has greatly enhanced the utility’s ability to communicate with customers during a major outage. The Outage Management System also identifies planned outages on the Outage Map. in 2018, the Outage Map will be relocated to the homepage of the corporate website to further facilitate customer communication during outage events.\n\n"]
["Social Media","With access to information available on the web and through social media, customers are increasingly demanding that Energy+ respond immediately, around the clock to requests for information, especially during power outages. Customers have identified the need for ways to save on energy and improve energy literacy to better understand their hydro bill. More and more Energy+ customers use social media to obtain information and provide feedback to the utility. Currently Energy+ has 2,243 followers on Twitter and 1,377 on Facebook.","Energy+ launched its social media Twitter account in January 2014 (following the December 2013 Ice Storm). Facebook and YouTube followed based on customer request for updates on these platforms.  Energy+ responds to customer requests for information, sends out daily, proactive messages that respond to customer identified need for information, promoting low-income support programs, public safety awareness, save on energy tips and financial incentives. During large power outages, the Communications team responds outside of business hours to customer requests for power outage updates on restoration efforts. \n\n"]
["Large Commercial, Industrial Customer Portal","Large Commercial, Industrial customers indicated the need to better understand how and when their facilities use energy. Faced with increasing energy costs and impacted by the Global Adjustment, these organizations were looking for annual energy savings through better energy management. Identified the need for additional focus on industrial power quality due to the susceptibility of modern equipment to minor fluctuations. Identified the need for more immediate and additional access to consumption management information for the larger volume rate classes. Assistance with Global Adjustment Class A versus Class B considerations. Lower distribution rates. ","The Large Customer Online Portal assists these customers with monitoring peaks in energy consumption and gives them access to their facilities' energy profile. An online Energy Portal Guide was created to provide customers with an overview of how to access customer account information and track their energy performance through the Energy Portal. An Energy+ Billing and Settlement Analyst assists these large commercial/industrial customers to access the portal and interpret performance results. The Conservation Team works closely with customers to identify efficiency projects and potential financial incentives through the Save On Energy programs. Commercial and Industrial Conservation Meetings are held annually, in collaboration with the IESO. Additional site visits and program assistance is provided by the Conservation Team.                                                                                                      "]
["CUSTOMER SURVEYS"]
["Bi-ennial Customer Satisfaction Survey","Bi-ennial low-volume customer satisfaction surveys have been conducted by a 3rd party market research company on behalf of the utility since 2008. These surveys identify areas that customers feel Energy+ is performing well, and also identify problem areas or areas that could be improved. In the Fall 2016, Energy+ conducted an in-house online Customer Satisfaction Survey, the results of which identified customer priorities to be 1) lower electricity rates, 2) improve number and length of outages  3) communication during outages. 4) Improved communications on rate changes, billing changes, energy saving tips, incentive programs, line/system upgrades. There is an opportunity to improve satisfaction levels with notification of power outage restoration times. Improvements are needed to communicate during outage events – customers expect continuous updates on cause and restoration times need to be updated regularly. Requests for email, SMS texts for outage notifications pushed to customers with updates. Expansion of Outage Map to include the County of Brant customers was frequently requested. How outages are managed and communicated is key to improving satisfaction.  Customers have stated that their bill is too complicated, should be easier to understand, less cluttered and more clearly explains the various charges on the bill.","Energy+ closely monitors the results of the surveys and takes action to correct problem areas within its control, and with areas of improvement we investigate and implement solutions to resolve the issues.  We also use the survey to determine the customers desire for new ideas and technology that will improve their service experience with us. The Outage Map was extended to the County of Brant customers in June 2017.  \n\nA priority for Energy+ is to continually find operational efficiencies to help offset distribution rates charged to customers. Energy+ is an active member of GridSmartCity Cooperative, whose mandate is to increase efficiency and customer value within 13 local distribution companies. The member utilities synergize operations through a cooperative approach to buying and other special initiatives. In an effort to realize operational efficiencies at the time of the Brant County Power amalgamation, Energy+ consolidated Customer Information System and financial reporting systems, minimized rebranding activities, streamlined processes and purchasing and consolidated Administration staff into one location.\n  \nEnergy+ participated in a Working Group of LDCs and the OEB to review options for a consistent, clear bill presentment, modelled on the Hydro One bill. This new solution is focused on 5 important things customers are asking for: What do I owe, When is my bill due, How much energy did I use, How does it compare to my last bill, How can I contact Energy+? \n\nTo further meet customer expectations for improved notification/communication during power outage situations, and in collaboration with the Outage Map, the Power Outage Map view will be relocated to the homepage, which will allow customers to  find current outage information faster.  The System Control Centre is working towards being operational 24/7. \n\nIn the long term (2020), Energy+ plans to introduce an Interactive Voice Recognition system to enable for push notifications via text/email. "]
["Bi-ennial Public Safety Awareness Survey","Conducted by a 3rd party market research company, Energy+ achieved a Public Safety Awareness Index score of 85% in the first year of the survey in 2015 and 82% in the 2017 survey. In 2017, results increased/improved in 4 out of 6 areas over 2015 results, including areas we focused on in our safety promotion messages in 2016  (Call Before You Dig, Impact of Touching a Powerline, Proximity too Overhead Powerline, Action Taken in Vehicle in Contact with Wires).  Areas for improvement in 2017 survey were Danger of Tampering with Electrical Equipment and Proximity to Downed Powerline.   In 2017, the younger respondents (aged 18 to 34) scores were lower. Overall, these results indicate that the majority of the public surveyed has a good knowledge or have received information pertaining to six core measurement questions within the survey. ","In 2016 and 2017, based upon the Public Safety Awareness survey results, Energy+ undertook a number of proactive communication campaigns, in local community newspapers and social media (Twitter, Facebook and YouTube) on topics such as Call Before You Dig, Powerline Safety, Farm Stray Voltage, Safe Holiday Decorating and Power Outage safety.  Energy+ is a proud sponsor of the Waterloo Region Children’s Safety Village and the Children’s Safety Village of Brant.  Energy+ representatives regularly visit school and community groups, provide training to first responders, to explain how to stay safe around electricity at home, work, and in the community.  Energy+ created a Safety Quiz with the six (6) core safety metrics and continue to educate residents at numerous community events.  In 2017 Energy+ partnered with a group of utilities to share the costs of producing short, engaging safety videos aligned to the six (6) core safety metrics.  These videos are shared with residents online and through social media and during safety education visits to continue to educate the public on important safety metrics. Based on 2017 Survey results, Energy+ will intensify public education on Danger of Tampering with Electrical Equipment and Proximity to Downed Powerline. New videos will be produced in collaboration with other utilities, based on customer needs and survey results.\n\n"]
["Online Customer Feedback (ongoing). ","Energy+ values customer input and appreciates constructive feedback about how we are doing.    Surveys are provided for customers to complete online through the website, as well as in person in the office and at community events. Identified coaching opportunities for Customer Care reps. Identified need to generate awareness of self-service options. The corporate website includes a Contact Us page on every page to encourage customer feedback.  The day to day feedback and suggestions from customers help Energy+ improve processes and delivery of services aligned to customer stated needs.","Energy+ closely monitors the results of the surveys and where possible, takes action to correct any problem areas and with areas of improvement we investigate and implement solutions to resolve the issues.  We also use the survey to determine the customers desire for new services, technologies that will improve their service experience with us. An online survey and Contact Us link is located on every page of the website. A link to the Customer Feedback Survey is included below the signature line of every Customer Care Representative, to enable timely transactional feedback from customers.  Enhancements have been made to improve accessibility for customers with disabilities, using My Account Online. For example fixes were made to ensure that My Account Online is available in all browsers. Based on customer feedback, changes were made to  eBill notifications to show the actual owing at the time the eBill notification is issued. Accommodation of a customer request to consolidate multiple flat rate account bills into one master bill is another example. Customers have advised they have difficulty finding the Outage Map online. Energy+ will redeisgn its website in 2018 and the Outage Map will be given a place of prominence for easy access by customers.  Customers provided feedback that to sign up on My Account is sometimes difficult.  In response Energy+ created a \"How To\" one page document that is shared when customers call for online help.    Energy+ also assigned a specific Customer Care representative to be the My Account Online specialist to work one-on-one with customers, to trouble-shoot and facilitate customer signing up for this online service."]
["FACE-TO-FACE CUSTOMER ENGAGEMENT"]
["Customer Care (Phone Calls, Emails, Visits)","Identified need to focus on affordable rates. Identified need to assist customers with billing questions, energy literacy information. Identified need for more online, e-Billing and self-service options. Identified need to provide customers with more online information with respect to outages. \n\nOn average 5,500 customers telephone the Customer Care Centre each month. Based on tracking statistics, the top reasons customers telephone include arranging a move, payment arrangements, options for bill payment, high bill complaints and advice on how to reduce hydro bill.  Approximately 200 customers each month make an in-person visit to discuss payment arrangements, set up a commercial account and make a payment. Feedback from customers in the County of Brant has identified a preference for a local office presence in Paris.  Customers across the service territory want to talk to a 'live' representative on the telephone beyond 4:30 pm. Customers expressed frustration that they could not access their time-of-use consumption data on My Account Online portal on Sundays for 8 hours, while the IESO undertook required maintenance on its system.","Direct contact with customers that visit, call or email our office is an effective method of obtaining feedback. Customers are able to visit the Energy+ office in Cambridge to meet with Customer Care reps. To help increase operational efficiencies and reduce distribution rates, the local Energy+ office in Paris was closed in 2016. Installed three debit terminals in County of Brant offices in the local communities, which are maintained to accept customer payments - a compromise to lessen the impact on customers of the closing of the Paris office.   Consolidated a 1-800 toll free number for customers to call from anywhere in the service territory. An Outage Management System was introduced in 2015, including Call Taker module for Customer Care team. Enhancements have been made to improve accessibility for customers with disabilities using My Account Online. Fixes were made to ensure that My Account Online is available in all browsers. Based on customer feedback, changes were made to  eBill notifications to show the actual owing at the time the eBill notification is issued. Accommodated a customer request to a consolidate multiple flat rate account bills into to one master bill. Energy+ worked with the IESO to deliver a solution that connected My Account Online time of use consumption data to DataMart provider. This solution ensures that customers' TOU consumption data is available every Sunday. Worked with a new 1MW+ Class A customer who purchased an existing business. Energy+ worked directly with Ministry of Energy and the customer to obtain a letter from the Minister of Energy that authorized maintaining the customers' Class A status. This resulted in $100K in immedicate savings for the customer.\nEnergy+ is evaluating options to provide access to a 'live' agent after 4:30 pm. Live Chat is another online tool that is being explored to engage with customers directly, in-real time. \n"]
["Customer Complaints/Suggestions via Employee Interactions","In the course of day-to-day business, employees from across the organization interact with customers across the service territory, in a number of locations. Customers provide verbal and written comments, or make suggestions about our process or service we deliver.  25 written complaints were recorded over four years with a plurality related to costs and fees, security deposit fees, unexpected disconnection fees, rate increases.","A Customer Engagement: Surveys, Feedback and Suggestion Procedure is in place throughout the organization. Employees are responsible to forward customer suggestions received in interactions to a Survey Administrator. Customers making  complaints are contacted by a Customer Care Supervisor and or a Department  Manager to discuss the issue and work to resolve the issue, explain process and possible options. In some cases, meetings are set up with the customer to discuss. Employee Information Meetings are held each quarter to educate employees, who are considered Energy+ ambassadors. Training/coaching is provided as needed to employees. "]
["Low Income Community Support ","Based on feedback from customers and community partners gathered through emails, telephone calls, collection activities, rise in bankruptcies, increased unemployment,  customers have identified that many are struggling to pay their electricity bills. Identified need for financial assistance, and advice on how to reduce electricity consumption, energy literacy.","Meetings, telephone calls with community assistance partners are held throughout the year, regarding low income support programs (OESP, LEAP, HAP). Materials are delivered directly to and posted in key community hubs in central locations.  Energy+ customers who are having difficulty making a payment, or identify themselves as low-income, receive direct mailings, conversations about low-income support programs. Bill inserts, disconnection notices include information about low-income community assistance programs. Program materials are shared with customers at public events, community events and at all customer interaction points."]
["Annual General Meeting","Identified need to understand Energy+ business priorities, impact of energy policies on customer business operations. Opportunities to engage face-to-face with President, senior leaders and the Board.","Business customers and community partners are invited to attend the Annual General Meeting. Invitations are emailed, advertisements in local newspaper and on social media. Post-event feedback is reviewed  and followed up on if business customers indicate they would like an Energy+ representative to contact them to discuss an issue, save on energy program, input into topics for future meetings."]
["Participation in Local Community Emergency Preparedness Teams","Coordinated emergency planning, business development.","Energy+ representatives collaborate with local economic development committees, emergency, regional energy planning. Agreements are in place with GridSmartCity Cooperative members to provide mutual aid."]
["Energy+ Hosted Community Meetings","Identified need to assist customers with billing and energy literacy information. Identified need for additional information about save on energy programs, low income assistance programs.","Town hall meetings are hosted. Opportunities to engage face-to-face with President, senior leaders to learn about ways to reduce high bills, low-income support programs that are available, time of use rates, causes of power outages and discuss power reliability. Follow up with residential and business customers who attended. Ontario Electrical League representative requested Energy+ attend next chapter meeting to discuss Conditions of Service and costing of new services."]
["Community-Hosted Meetings","Identified need to assist customers with billing, and energy literacy. Identified need for additional information about conditions of service, save on energy programs, low income support programs, capital projects. ","Opportunities to engage face-to-face with senior leaders, Customer Care reps about causes of high electricity bills, information about low-income support programs (LEAP, OESP). Energy+ attends community meetings, events, at the request of customers, to address customer issues. Including Ontario Electrical League, Mt. Pleasant Men's Club, Seniors Communities, neighbourhood associations, emergency preparedness, tree trimming. Items discussed varies based on audience need and preference. Opportunities for senior leaders, Customer Care reps to discuss causes of high electricity bills, information about low-income support programs (LEAP, OESP), power system reliability, operating and capital rebuild plans."]
["Energy+ Days at Cambridge Centre Mall","Identified need to assist customers with billing questions, additional information required about low income support programs. Common concerns from customers include: information about OESP, LEAP, ODSP, time of use periods, save on energy Coupons, net metering opportunities for business.","Opportunities to engage with customers in 'where they are at' in the communities. Items discussed included low-income programs available to help lower bills, save on energy tips, coupons. In addition, Energy+ encouraged customers to complete the Online Workbook related to providing input into the Distribution System Plan (DSP) and Cost of Service rate application. Follow up contact was made with customers requesting additional information about low income support programs, net metering opportunities, account-specific questions."]
["County of Brant Advisory Committee","Identified need to engage with County of Brant municipal officials following CND's acquisition of Brant County Power on November 28, 2014.  In the interest of ensuring open dialogue and a formal venue for the County to engage with CND on a regular basis on changes that would impact the customers, an Advisory Committee was recommended. ","Since 2015, quarterly meetings were held as a platform for open communication between all parties involved in the transaction. In alignment with the main objectives the following matters were discussed:  service levels and service quality, presence by the utility in the community for the benefit of customers,  sponsorship of community activities; and other matters raised by customers to members of the Advisory Committee representing Brant County .  The amalgamation of Brant County Power has been successful and the Advisory Committee has been disbanded.  However positive and lasting business relationships have been established with leaders in the County of Brant.  The County of Brant representatives on the Advisory Committee was comprised of the Mayor of Brant and three Councillors.  The Councillors on a regular basis act as the conduit on behalf of customer concerns.  For example a Brant customer was upset with the usage on his bill, as relayed through the Advisory Committee  Utility staff made an appointment after hours and attended at the customers home to walk through the property and the hydro bill to help identify energy saving opportunities.  "]
["Energy Efficiency Site Visits, Partner Events","Business customers request on-site visits to discuss opportunities for energy savings, reduction in electricity bill. Identified need to assist customers with billing and energy literacy information. Identified need for additional information, programs that will assist customers with reducing hydro bills through energy conservation.","In 2017, the Energy Efficiency Team held 160 on-site customer meetings to provide advice and insight on opportunities for businesses to manage their energy use. Energy+ is introducing a number of pilot programs to help improve customer energy literacy and help reduce energy consumption. Pilots included Nest, ecobee, EnergyXPert online energy audit. An updated Small Business lighting program and Business Refrigeration Incentive, both aimed to help support small business customers. Ongoing refreshing of My Energy Efficiency landing page and content on the website, to raise awareness of conservation programs and services. Partnerships with local home improvement retailers and participation in on-site events at Giant Tiger, Lowes, Canadian Tire and Home Depot."]
["Community-wide Events, Festivals","As part of our outreach programs to customers we go out into the community to meet/engage with customers that may not call into the Call Centre or have an opportunity to review new services, low income support programs, energy efficiency programs. Customers request Energy+ presence at high-traffic events. These events allow Energy+ to  provide more education on the electricity system, hear first hand from customers about their experiences, power quality,  low income support programs, ways to reduce energy, electrical safety. Customers request information and financial incentives to help reduce energy consumption and their lower electricity bill. ","Participate in community events in Cambridge, North Dumfries and the County of Brant including but not limited to: Springtime in Paris, St. George Applefest, Cambridge International Street Art Festival, Christmas in Cambridge, Fire Department Safety Days Energy+ employees track customer feedback and follow up via phone call or email following the event."]
["Electrical Community/School/Contractor Safety Program","Requested by local teachers, parent councils, school boards, community groups, fire departments, first responders, construction trades and associations. Energy+ representatives conduct outreach in the community to explain how to stay safe around electricity at home, work and in the community. Identified a high degree of interest to educate on electrical safety at the grade school level.","Safety program teaches children and members of the public of the dangers of electricity, how to use electricity safely and when they should contact Energy+ for help. Request a Speaker form added to the corporate website. In 2017, 600 children at 30 schools received Energy+ in-school safety education using the Hazard Hamlet interactive display. Energy+ is a proud sponsor of the Waterloo Region Children's Safety Village and in 2016 Energy+ also sponsored \"Adventures in the Village\" event at the Children's Safety Village of Brant. For several years, Energy+ has been a co-sponsor of the annual Children's Safety Hero Awards. Bi-ennial Contractor Safety Symposium is hosted with other local utilities - over 170 contractors attended in 2018. Electrical contractors receive in-house training, lead by the Safety Manager. Annual electrical safety training of new recruits is conducted on-site at Fire Departments in the service territory."]
["Billing Inserts","Through calls to our Call Centre and emails, Google Analytic results, community meetings, special events, customers are eager to be provided with information and details regarding new developments of programs and offerings from Energy+, IESO and the OEB. Additionally, customers would like to be informed of any other changes that may affect their energy usage or billing, safety and conservation messages, rate changes.","Bill inserts are provided with customer bills on a variety of topics of interest to customers: Paperless Billing, Outage Map, Save On Energy programs, OESP, Fair Hydro Plan. More explanatory information was added to Rate Cards in 2016 to help improve energy literacy and understanding of charges. Bill insert webpage has been created and details are added regularly to My Account Online library for customers who have signed up for My Account Online portal.  Materials are available in the office as well as at public, community events."]
["Media Releases & Alerts","Identified need that customers are looking for timely information about new conservation programs, ways to increase energy literacy, avoid hydro scams, stay safe around electricity.","Monitoring news and interactions on social media channels provide important information and feedback on customer expectations, preferences and needs. For example, Energy+ issues media releases during high-peak summer heatwave, offering suggestions for reducing electricity consumption; importance of power line safety, calling before digging; warning of local scams."]
["Employee Volunteerism  & Corporate Donations","Through customer comments, we are hearing that it is important that our organization and workforce should be committed to our communities, and give back to persons less fortunate in our communities. Reminder that some Energy+ customers are in challenging personal and financial circumstances.","Continued employee sensitivity and empathy in community interactions and account collection activities. Continued focus on monitoring of bill impacts and maintaining competitive distribution rates. Energy+ exceeded the United Way workplace campaign once again and raised $27,000. Recognized by United Way for receiving the 2017 Workplace Campaign of the Year Award. Employees wore their jeans on Fridays and raised over $5,000 for a number of local charities. Over 600+ employee volunteer hours were logged in 2016 to support a number of community, not-for-profit agencies – across our service territory including community holiday parades, road clean up, food drives for local Food Banks, Christmas Adopt a Family.  On an annual basis, Energy+ supports 3 post-secondary awards at the University of Waterloo, Conestoga College to further energy-related programs. In 2017, Energy+ will match employee contributions dollar for dollar.\n\nA Corporate Donations Review Committee has been established to identify opportunities for corporate support up to a maximum each year.\n"]
[]
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["Note:  Use \"ALT-ENTER\" to go to the next line within a cell"]

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["General Instructions to MIFRS Appendices"]
["Types of Schedules to File"]
[]
["The purpose of this tab is to provide general instructions.  The specific instructions to each appendix are listed in footnotes of each appendix."]
[]
["The typical applicant is expected to have made capitalization and depreciation policy changes under CGAAP as permitted by the Board on January 1, 2012 or mandated by the Board by January 1, 2013, and adopted IFRS for reporting purposes on January 1, 2015 (transition date January 1, 2014).  Some distributors filing for 2018 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 2018 CoS Application",2018,"Test",null,"MIFRS","MIFRS","MIFRS"]
[null,2017,"Bridge",null,"MIFRS","MIFRS","MIFRS"]
[null,2016,"Historical",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","N/A"]
[null,2012,"Historical",null,"CGAAP and Revised CGAAP2","N/A","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 CGAAP 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."]
[]
[]
[]
["The applicant must establish the continuity of historic cost for gross assets and accumulated depreciation by asset class by ensuring that the opening balance in the year agrees to the closing balance in the prior year."]
[]
[]
["Appendix 2-Cx - Depreciation and Amortization "]
[]
["Applicants are to provide Appendix 2-C in accordance with the years and corresponding accounting standards listed in the above table.  "]
["Appendix 2-C is to be used under all three of the scenarios presented in the table above. In the appendix, the applicant will need to indicate which scenario applies. The appendix is to be duplicated for each year and accounting standard required under the scenario."]
["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.    If the applicant has made any changes to its depreciation policy subsequent to the Board mandated changes, for the year of the change, applicants must complete Appendix 2-C before and after the change. Applicants must also  explain the nature of the change, the reason for the change, quantify the impact of the change, and quantify the depreciation expense before and after the change."]
[]
["Appendix 2-E - Account 1575, IFRS-CGAAP Transitional PP&E Amounts (2-EA), Account 1576, Accounting Changes Under CGAAP (2-EB, 2-EC)"]
[]
["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."]
[]
[]
[]
["Appendix 2-Y - Summary of Impacts to Revenue Requirement from Transition to MIFRS"]
[]
["An applicant must provide a summary of the dollar impacts of MIFRS to each component of the revenue requirement (e.g. rate base, operating costs, etc.), including the overall impact on the proposed revenue requirement.  Accordingly,  the applicant must identify financial differences and resulting revenue requirement impacts arising from the adoption of  MIFRS as compared to CGAAP.  If the applicant is reflecting the changes in capitalization and depreciation policies for the first time in a rebasing application, then a comparison between MIFRS and CGAAP before the change in accounting policies should be completed.  If the applicant changed capitalization and depreciation policies and  reflected these changes in a prior rebasing application, then a comparison between MIFRS and CGAAP after the change in accounting policies should be completed.  "]

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[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
["Energy+ (Former Brant County Power Inc.)"]
[null,null,null,null,"Accounting Standard","CGAAP","Old CGAAP"]
[null,null,null,null,"Year ",2011]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",349742,181281,0,{"$f":"D17+E17+F17","v":531023},null,-301323.63,-30163.299999999996,0,{"$f":"I17+J17+K17","v":-331486.93},{"$f":"G17+L17","v":199536.07}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"D18+E18+F18","v":0},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
["N/A",1805,"Land",97579,4590,0,{"$f":"D19+E19+F19","v":102169},null,0,0,0,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":102169}]
[47,1808,"Buildings",811496.06,88.28,0,{"$f":"D20+E20+F20","v":811584.34000000008},null,-211094.70949302669,-25051.346894166669,0,{"$f":"I20+J20+K20","v":-236146.05638719336},{"$f":"G20+L20","v":575438.2836128067}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",2510109,0,0,2510109,null,-314972,-63197.696499999991,0,-378169.69649999996,2131939.3034999999]
[47,1820,"Distribution Station Equipment <50 kV",121476.26000000007,2750,0,124226.26000000007,null,-60193.19245714289,-4787.5150857142862,0,-64980.707542857177,59245.55245714289]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",5164327.3514999999,905567.8685000008,0,6069895.2200000007,null,-1790933.2274,-244163.18806999995,0,-2035096.4154699999,4034798.8045300008]
[47,1835,"Overhead Conductors & Devices",3901873.9180000005,881154.40199999977,0,4783028.32,null,-1411571.4617000001,-189035.78534,0,-1600607.24704,3182421.0729600005]
[47,1840,"Underground Conduit",580917.65000000014,2542.1799999999998,0,583459.83000000019,null,-207255.69247943177,-26006.166729517867,0,-233261.85920894964,350197.97079105058]
[47,1845,"Underground Conductors & Devices",2219524.0949999997,85767.835000000428,0,2305291.9300000002,null,-984612.90771630639,-108108.93204186614,0,-1092721.8397581726,1212570.0902418275]
[47,1850,"Line Transformers",4596778.34,290508.37999999989,0,4887286.72,null,-1733404,-219013.83652901076,0,-1952417.8365290107,2934868.8834709888]
[47,1855,"Services (Overhead & Underground)",2556075.7510000002,77188.419000000227,0,2633264.1700000004,null,-1121255.4105985796,-118260.79720379467,0,-1239516.2078023741,1393747.9621976262]
[47,"1860-1","Meters",0,0,0,0,null,0,0,0,0,0]
[47,1860,"Meters",1398851.82,57346.537600000389,0,1456198.3576000005,null,-548844,-64343.943733333334,0,-613187.94373333338,843010.41386666708]
["N/A",1905,"Land",79045,0,0,79045,null,0,0,0,0,79045]
[47,1908,"Buildings & Fixtures",420391.75,61503.89,0,481895.64,null,-80182.194000000003,-14161.0255,0,-94343.219500000007,387552.42050000001]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,"1915-1","Office Furniture & Equipment (10 years)",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment",165359.65399999998,17046.489999999998,0,182406.14399999997,null,-88237.019000000015,-12750.1095,0,-100987.12850000002,81419.01549999995]
[10,"1920-1","Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[45,"1920-2","Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware",594432,30817.34,0,625249.34,null,-538678.07200000004,-37661.563999999998,0,-576339.63600000006,48909.703999999911]
[10,1930,"Transportation Equipment",1416833.97,126111,-350722.76,1192222.21,null,-539548,-207232.74875,345814.39,-400966.35875000001,791255.85124999995]
[8,1935,"Stores Equipment",3728.5800000000054,0,-2,3726.5800000000054,null,-1148.5800000000002,-774,0,-1922.5800000000002,1804.0000000000052]
[8,1940,"Tools, Shop & Garage Equipment",167705.10299999994,17883.45,0,185588.55299999996,null,-101453.36199999999,-13920.919500000002,0,-115374.2815,70214.271499999959]
[8,1945,"Measurement & Testing Equipment",68945.013999999996,-4955.2599999999993,0,63989.753999999994,null,-40743.849666666669,-5122.4990000000007,0,-45866.348666666672,18123.405333333321]
[8,1950,"Power Operated Equipment",2707.97,0,0,2707.97,null,-1902.27,-199.75,0,-2102.02,605.94999999999982]
[8,"1955-1","Communications Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communication Equipment",40579.901999999987,0,0,40579.901999999987,null,-36720.194999999992,-1494.4090000000001,0,-38214.603999999992,2365.2979999999952]
[8,1960,"Miscellaneous Equipment ",117786.9,82020.650000000009,0,199807.55,null,-19862.050000000003,-15806.722499999998,0,-35668.772499999999,164138.7775]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-1828479,-8494.44,0,-1836973.44,null,555105,73306.032800000001,0,628411.03280000004,-1208562.4071999998]
[null,2005,"Property Under Finance Leases",0,0,0,0,null,0,0,0,0,0]
[null,2010,"Electric Plant Purchased or Sold",41000,0,0,41000,null,-9840,-1640,0,-11480,29520]
[47,2440,"Deferred Revenue5",0,0,0,0,null,0,0,0,0,0]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D58)","v":25598788.088499997},{"$f":"SUM(E17:E58)","v":2810718.022100002},{"$f":"SUM(F17:F58)","v":-350724.76},{"$f":"SUM(G17:G58)","v":28058781.3506},null,{"$f":"SUM(I17:I58)","v":-9588670.8235111535},{"$f":"SUM(J17:J58)","v":-1329590.2230774038},{"$f":"SUM(K17:K58)","v":345814.39},{"$f":"SUM(L17:L58)","v":-10572446.656588558},{"$f":"SUM(M17:M58)","v":17486334.694011442}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D59:D61)","v":25598788.088499997},{"$f":"SUM(E59:E61)","v":2810718.022100002},{"$f":"SUM(F59:F61)","v":-350724.76},{"$f":"SUM(G59:G61)","v":28058781.3506},null,{"$f":"SUM(I59:I61)","v":-9588670.8235111535},{"$f":"SUM(J59:J61)","v":-1329590.2230774038},{"$f":"SUM(K59:K61)","v":345814.39},{"$f":"SUM(L59:L61)","v":-10572446.656588558},{"$f":"SUM(M59:M61)","v":17486334.694011442}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J62+J63","v":-1329590.2230774038}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-207232.74875]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores and Other Equipment",null,-37318.300000000003]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-(J64-K67-K68)","v":1085039.1743274038}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2012 BCP","index":10,"n_rows":85,"n_cols":13,"rows_kept":85,"cut":false,"hidden":false,"merged":[[8,0,8,12],[9,0,9,12],[14,3,14,6],[62,2,62,8],[63,2,63,8],[75,1,76,12],[78,1,78,12],[84,1,86,12],[88,1,89,12],[10,0,10,12],[72,1,73,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
["Energy+ (Former Brant County Power Inc.)"]
[null,null,null,null,"Accounting Standard","CGAAP","Old CGAAP"]
[null,null,null,null,"Year ",2012]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",531023,60120.2,0,{"$f":"D17+E17+F17","v":591143.19999999995},null,-331486.93,-51028.02,0,{"$f":"I17+J17+K17","v":-382514.95},{"$f":"G17+L17","v":208628.24999999994}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"D18+E18+F18","v":0},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
["N/A",1805,"Land",102169,23230.62,-30480,{"$f":"D19+E19+F19","v":94919.62},null,0,0,0,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":94919.62}]
[47,1808,"Buildings",811584.34000000008,-21,0,{"$f":"D20+E20+F20","v":811563.34000000008},null,-236146.05638719336,-25052.82,0,{"$f":"I20+J20+K20","v":-261198.87638719336},{"$f":"G20+L20","v":550364.46361280675}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",2510109,0,0,2510109,null,-378169.69649999996,-63197.7,0,-441367.39649999997,2068741.6035]
[47,1820,"Distribution Station Equipment <50 kV",124226.26000000007,0,0,124226.26000000007,null,-64980.707542857177,-4626.68,0,-69607.387542857177,54618.87245714289]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",6069895.2200000007,674390.7,0,6744285.9200000009,null,-2035096.4154699999,-269059.03999999998,0,-2304155.4554699999,4440130.4645300005]
[47,1835,"Overhead Conductors & Devices",4783028.32,667244.42000000004,0,5450272.7400000002,null,-1600607.24704,-214790.07,0,-1815397.3170400001,3634875.4229600001]
[47,1840,"Underground Conduit",583459.83000000019,13600.31,0,597060.14000000025,null,-233261.85920894964,-25681.279999999999,0,-258943.13920894964,338117.00079105061]
[47,1845,"Underground Conductors & Devices",2305291.9300000002,82691.3,0,2387983.23,null,-1092721.8397581726,-107267.81,0,-1199989.6497581727,1187993.5802418273]
[47,1850,"Line Transformers",4887286.72,261696.13,0,5148982.8499999996,null,-1952417.8365290107,-220939.9,0,-2173357.7365290108,2975625.1134709888]
[47,1855,"Services (Overhead & Underground)",2633264.1700000004,91093.049999999988,0,2724357.22,null,-1239516.2078023741,-118291.82999999999,0,-1357808.0378023742,1366549.182197626]
[47,"1860-1","Meters",0,0,0,0,null,0,0,0,0,0]
[47,1860,"Meters",1456198.3576000005,1197595.54,0,2653793.8976000007,null,-613187.94373333338,-88937.85533333334,0,-702125.79906666675,1951668.098533334]
["N/A",1905,"Land",79045,8750,0,87795,null,0,0,0,0,87795]
[47,1908,"Buildings & Fixtures",481895.64,12628,0,494523.64,null,-94343.219500000007,-15395.58,0,-109738.79950000001,384784.84049999999]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,"1915-1","Office Furniture & Equipment (10 years)",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment",182406.14399999997,3111,0,185517.14399999997,null,-100987.12850000002,-12276.14,0,-113263.26850000002,72253.875499999951]
[10,"1920-1","Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[45,"1920-2","Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware",625249.34,201030,0,826279.34,null,-576339.63600000006,-45604.167999999998,0,-621943.804,204335.53599999996]
[10,1930,"Transportation Equipment",1192222.21,40917,-33580.19,1199559.02,null,-400966.35875000001,-158060.89000000001,18888.89,-540138.35875000001,659420.66125]
[8,1935,"Stores Equipment",3726.5800000000054,2,0,3728.5800000000054,null,-1922.5800000000002,-516,0,-2438.58,1290.0000000000055]
[8,1940,"Tools, Shop & Garage Equipment",185588.55299999996,355998.78000000009,0,541587.3330000001,null,-115374.2815,-32534.031000000003,0,-147908.3125,393679.0205000001]
[8,1945,"Measurement & Testing Equipment",63989.753999999994,539.4,0,64529.153999999995,null,-45866.348666666672,-4195.3500000000004,0,-50061.698666666671,14467.455333333324]
[8,1950,"Power Operated Equipment",2707.97,0,0,2707.97,null,-2102.02,-199.75,0,-2301.77,406.19999999999982]
[8,"1955-1","Communications Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communication Equipment",40579.901999999987,0,0,40579.901999999987,null,-38214.603999999992,-1224.9100000000001,0,-39439.513999999996,1140.3879999999917]
[8,1960,"Miscellaneous Equipment ",199807.55,13001.69,0,212809.24,null,-35668.772499999999,-20557.84,0,-56226.612500000003,156582.6275]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-1836973.44,-49479.51,0,-1886452.95,null,628411.03280000004,74469,0,702880.03280000004,-1183572.9172]
[null,2005,"Property Under Finance Leases",0,0,0,0,null,0,0,0,0,0]
[null,2010,"Electric Plant Purchased or Sold",41000,0,0,41000,null,-11480,-1640,0,-13120,27880]
[47,2440,"Deferred Revenue5",0,0,0,0,null,0,0,0,0,0]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D58)","v":28058781.3506},{"$f":"SUM(E17:E58)","v":3658139.6300000008},{"$f":"SUM(F17:F58)","v":-64060.19},{"$f":"SUM(G17:G58)","v":31652860.790600002},null,{"$f":"SUM(I17:I58)","v":-10572446.656588558},{"$f":"SUM(J17:J58)","v":-1406608.6643333333},{"$f":"SUM(K17:K58)","v":18888.89},{"$f":"SUM(L17:L58)","v":-11960166.430921894},{"$f":"SUM(M17:M58)","v":19692694.359678108}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D59:D61)","v":28058781.3506},{"$f":"SUM(E59:E61)","v":3658139.6300000008},-64060.19,31652860.790600002,null,{"$f":"SUM(I59:I61)","v":-10572446.656588558},-1406608.6643333333,18888.89,-11960166.430921894,19692694.359678108]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J62+J63","v":-1406608.6643333333}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-158060.89000000001]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,-59227.881000000008]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-(J64-K67-K68)","v":1189319.8933333331}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2013 BCP","index":11,"n_rows":85,"n_cols":13,"rows_kept":85,"cut":false,"hidden":false,"merged":[[8,0,8,12],[9,0,9,12],[14,3,14,6],[62,2,62,8],[63,2,63,8],[75,1,76,12],[78,1,78,12],[84,1,86,12],[88,1,89,12],[10,0,10,12],[72,1,73,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
["Energy+ (Former Brant County Power Inc.)"]
[null,null,null,null,"Accounting Standard","CGAAP","Old CGAAP"]
[null,null,null,null,"Year ",2013]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",591143,40293,-631436,{"$f":"D17+E17+F17","v":0},null,-382514.95,-56594,0,{"$f":"I17+J17+K17","v":-439108.95},{"$f":"G17+L17","v":-439108.95}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"D18+E18+F18","v":0},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
["N/A",1805,"Land",94919.62,0,0,{"$f":"D19+E19+F19","v":94919.62},null,0,0,0,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":94919.62}]
[47,1808,"Buildings",811563.34000000008,248.42000000004191,0,{"$f":"D20+E20+F20","v":811811.76000000013},null,-261198.87638719336,-25262,0,{"$f":"I20+J20+K20","v":-286460.87638719333},{"$f":"G20+L20","v":525350.88361280679}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",2510109,0,0,2510109,null,-441367.39649999997,-62689,0,-504056.39649999997,2006052.6035]
[47,1820,"Distribution Station Equipment <50 kV",124226.26000000007,0,0,124226.26000000007,null,-69607.387542857177,-4627,0,-74234.387542857177,49991.87245714289]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",6744285.9200000009,535805.12,0,7280091.040000001,null,-2304155.4554699999,-288535,0,-2592690.4554699999,4687400.5845300015]
[47,1835,"Overhead Conductors & Devices",5450272.7400000002,348894.99,0,5799167.7300000004,null,-1815397.3170400001,-231577,0,-2046974.3170400001,3752193.4129600003]
[47,1840,"Underground Conduit",597060.14000000025,8490.0239999999758,0,605550.16400000022,null,-258943.13920894964,-25836,0,-284779.13920894964,320771.02479105059]
[47,1845,"Underground Conductors & Devices",2387983.23,178435.63,0,2566418.86,null,-1199989.6497581727,-110255,0,-1310244.6497581727,1256174.2102418272]
[47,1850,"Line Transformers",5148982.8499999996,389425.77,0,5538408.6199999992,null,-2173357.7365290108,-222354,0,-2395711.7365290108,3142696.8834709884]
[47,1855,"Services (Overhead & Underground)",2724357.22,61752.760000000009,0,2786109.9800000004,null,-1357808.0378023742,-119027,0,-1476835.0378023742,1309274.9421976262]
[47,"1860-1","Meters",0,0,0,0,null,0,0,0,0,0]
[47,1860,"Meters",2653793.8976000007,48341.760000000242,0,2702135.657600001,null,-702125.79906666675,-111800,0,-813925.79906666675,1888209.8585333342]
["N/A",1905,"Land",87795,0,0,87795,null,0,0,0,0,87795]
[47,1908,"Buildings & Fixtures",494523.64,28249.880000000005,0,522773.52,null,-109738.79950000001,-16076.905000000001,0,-125815.70450000001,396957.81550000003]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,"1915-1","Office Furniture & Equipment (10 years)",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment",185517.14399999997,1139.9800000000002,0,186657.12399999998,null,-113263.26850000002,-11906.589999999998,0,-125169.85850000002,61487.265499999965]
[10,"1920-1","Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[45,"1920-2","Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware",826279.34,668310.96000000008,0,1494590.3,null,-621943.804,-61725,0,-683668.804,810921.49600000004]
[10,1930,"Transportation Equipment",1199559.02,35761.929999999935,-35038.25,1200282.7,null,-540138.35875000001,-161784,6934.65,-694987.70874999999,505294.99124999996]
[8,1935,"Stores Equipment",3728.5800000000054,0,0,3728.5800000000054,null,-2438.58,-516,0,-2954.58,774.00000000000546]
[8,1940,"Tools, Shop & Garage Equipment",541587.3330000001,6325.6799999999348,0,547913.01300000004,null,-147908.3125,-14298,0,-162206.3125,385706.70050000004]
[8,1945,"Measurement & Testing Equipment",64529.153999999995,0,0,64529.153999999995,null,-50061.698666666671,-2769,0,-52830.698666666671,11698.455333333324]
[8,1950,"Power Operated Equipment",2707.97,0,0,2707.97,null,-2301.77,-200,0,-2501.77,206.19999999999982]
[8,"1955-1","Communications Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communication Equipment",40579.901999999987,0,0,40579.901999999987,null,-39439.513999999996,-627.99899999999991,0,-40067.512999999999,512.3889999999883]
[8,1960,"Miscellaneous Equipment ",212809.24,87500,0,300309.24,null,-56226.612500000003,-59884,0,-116110.6125,184198.6275]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-1886452.95,-59601,0,-1946053.95,null,702880.03280000004,76650.122000000003,0,779530.15480000002,-1166523.7952000001]
[null,2005,"Property Under Finance Leases",0,0,0,0,null,0,0,0,0,0]
[null,2010,"Electric Plant Purchased or Sold",41000,0,0,41000,null,-13120,-1640,0,-14760,26240]
[47,2440,"Deferred Revenue5",0,0,0,0,null,0,0,0,0,0]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D58)","v":31652860.590599999},{"$f":"SUM(E17:E58)","v":2379374.9040000001},{"$f":"SUM(F17:F58)","v":-666474.25},{"$f":"SUM(G17:G58)","v":33365761.244600002},null,{"$f":"SUM(I17:I58)","v":-11960166.430921894},{"$f":"SUM(J17:J58)","v":-1513333.3720000002},{"$f":"SUM(K17:K58)","v":6934.65},{"$f":"SUM(L17:L58)","v":-13466565.152921895},{"$f":"SUM(M17:M58)","v":19899196.091678109}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D59:D61)","v":31652860.590599999},{"$f":"SUM(E59:E61)","v":2379374.9040000001},-666474.25,33365761.244600002,null,{"$f":"SUM(I59:I61)","v":-11960166.430921894},-1513333.3720000002,6934.65,-13466565.152921895,{"$f":"SUM(M59:M61)","v":19899196.091678109}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J62+J63","v":-1513333.3720000002}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-161784]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,-78294.998999999996]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-(J64-K67-K68)","v":1273254.3730000001}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2013  BCP","index":12,"n_rows":85,"n_cols":13,"rows_kept":85,"cut":false,"hidden":false,"merged":[[8,0,8,12],[9,0,9,12],[14,3,14,6],[62,2,62,8],[63,2,63,8],[75,1,76,12],[78,1,78,12],[84,1,86,12],[88,1,89,12],[10,0,10,12],[72,1,73,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
["Energy+ (Former Brant County Power Inc.)"]
[null,null,null,null,"Accounting Standard","CGAAP","New CGAAP"]
[null,null,null,null,"Year ",2013]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",591143,40293,-631436,{"$f":"D17+E17+F17","v":0},null,-382514.95,-56593.908999999992,0,{"$f":"I17+J17+K17","v":-439108.859},{"$f":"G17+L17","v":-439108.859}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"D18+E18+F18","v":0},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
["N/A",1805,"Land",94919.62,0,0,{"$f":"D19+E19+F19","v":94919.62},null,0,0,0,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":94919.62}]
[47,1808,"Buildings",811563.34000000008,248.42000000004191,0,{"$f":"D20+E20+F20","v":811811.76000000013},null,-261198.87638719336,-14114.933430769232,0,{"$f":"I20+J20+K20","v":-275313.80981796258},{"$f":"G20+L20","v":536497.95018203754}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",2510109,0,0,2510109,null,-441367.39649999997,-54440.562105263154,0,-495807.95860526315,2014301.0413947369]
[47,1820,"Distribution Station Equipment <50 kV",124226.26000000007,0,0,124226.26000000007,null,-69607,-54619.260000000068,0,-124226.26000000007,0]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",6744285.9200000009,480012.12000000011,0,7224298.040000001,null,-2304155.4554699999,-199906.48904347827,0,-2504061.9445134783,4720236.0954865227]
[47,1835,"Overhead Conductors & Devices",5450272.7400000002,312564.99000000022,0,5762837.7300000004,null,-1815397.3170400001,-87373.471920718817,0,-1902770.788960719,3860066.9410392814]
[47,1840,"Underground Conduit",597060.14000000025,8490.0239999999758,0,605550.16400000022,null,-258943.13920894964,-13110.626453846155,0,-272053.76566279581,333496.39833720442]
[47,1845,"Underground Conductors & Devices",2387983.23,159855.62999999989,0,2547838.86,null,-1199989.6497581727,-34331.947472222222,0,-1234321.5972303948,1313517.262769605]
[47,1850,"Line Transformers",5148982.8499999996,348875.77000000048,0,5497858.6200000001,null,-2173357.7365290108,-118808.05635576924,0,-2292165.7928847801,3205692.82711522]
[47,1855,"Services (Overhead & Underground)",2724357.22,61752.760000000009,0,2786109.9800000004,null,-1357808.0378023742,-48333.394576923078,0,-1406141.4323792972,1379968.5476207032]
[47,"1860-1","Meters",0,0,0,0,null,0,0,0,0,0]
[47,1860,"Meters",2653793.8976000007,48341.760000000242,0,2702135.657600001,null,-702125.79906666675,-208009.96913333333,0,-910135.76820000005,1791999.8894000009]
["N/A",1905,"Land",87795,0,0,87795,null,0,0,0,0,87795]
[47,1908,"Buildings & Fixtures",494523.64,28249.880000000005,0,522773.52,null,-109738.79950000001,-16076.905000000001,0,-125815.70450000001,396957.81550000003]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,"1915-1","Office Furniture & Equipment (10 years)",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment",185517.14399999997,1139.9800000000002,0,186657.12399999998,null,-113263.26850000002,-11906.589999999998,0,-125169.85850000002,61487.265499999965]
[10,"1920-1","Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[45,"1920-2","Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware",826279.34,668310.96000000008,0,1494590.3,null,-621943.804,-106776.73900000002,0,-728720.54300000006,765869.75699999998]
[10,1930,"Transportation Equipment",1199559.02,35761.929999999935,-35038.25,1200282.7,null,-540138.35875000001,-126664.4905,6934.65,-659868.19924999995,540414.50075000001]
[8,1935,"Stores Equipment",3728.5800000000054,0,0,3728.5800000000054,null,-2438.58,-516,0,-2954.58,774.00000000000546]
[8,1940,"Tools, Shop & Garage Equipment",541587.3330000001,6325.6799999999348,0,547913.01300000004,null,-147908.3125,-91670.055500000031,0,-239578.36800000002,308334.64500000002]
[8,1945,"Measurement & Testing Equipment",64529.153999999995,0,0,64529.153999999995,null,-50061.698666666671,-3306.2649999999976,0,-53367.96366666667,11161.190333333325]
[8,1950,"Power Operated Equipment",2707.97,0,0,2707.97,null,-2301.77,-397.9,0,-2699.67,8.2999999999997272]
[8,"1955-1","Communications Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communication Equipment",40579.901999999987,0,0,40579.901999999987,null,-39439.513999999996,-627.99899999999991,0,-40067.512999999999,512.3889999999883]
[8,1960,"Miscellaneous Equipment ",212809.24,87500,0,300309.24,null,-56226.612500000003,-10886.522222222222,0,-67113.134722222225,233196.10527777777]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-1886452.95,-59601,0,-1946053.95,null,702880.03280000004,76650.122000000003,0,779530.15480000002,-1166523.7952000001]
[null,2005,"Property Under Finance Leases",0,0,0,0,null,0,0,0,0,0]
[null,2010,"Electric Plant Purchased or Sold",41000,0,0,41000,null,-13120,-1212.1739130434783,0,-14332.173913043478,26667.82608695652]
[47,2440,"Deferred Revenue5",0,0,0,0,null,0,0,0,0,0]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D58)","v":31652860.590599999},{"$f":"SUM(E17:E58)","v":2228121.904000001},{"$f":"SUM(F17:F58)","v":-666474.25},{"$f":"SUM(G17:G58)","v":33214508.244600002},null,{"$f":"SUM(I17:I58)","v":-11960166.043379037},{"$f":"SUM(J17:J58)","v":-1183034.1376275893},{"$f":"SUM(K17:K58)","v":6934.65},{"$f":"SUM(L17:L58)","v":-13136265.531006625},{"$f":"SUM(M17:M58)-1","v":20078241.713593375}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D59:D61)","v":31652860.590599999},{"$f":"SUM(E59:E61)","v":2228121.904000001},-666474.25,33214508.244600002,null,{"$f":"SUM(I59:I61)","v":-11960166.043379037},-1183034.1376275893,6934.65,-13136265.531006625,{"$f":"SUM(M59:M61)","v":20078241.713593375}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J62+J63","v":-1183034.1376275893}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-126664.4905]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,-107404.74172222224]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-(J64-K67-K68)","v":948964.90540536703}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2014 BCP","index":13,"n_rows":85,"n_cols":13,"rows_kept":85,"cut":false,"hidden":false,"merged":[[8,0,8,12],[9,0,9,12],[14,3,14,6],[62,2,62,8],[63,2,63,8],[75,1,76,12],[78,1,78,12],[84,1,86,12],[88,1,89,12],[10,0,10,12],[72,1,73,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
["Energy+ (Former Brant County Power Inc.)"]
[null,null,null,null,"Accounting Standard","CGAAP","New CGAAP"]
[null,null,null,null,"Year ",2014]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",0,648140.53,0,{"$f":"D17+E17+F17","v":648140.53},null,-439108.859,-60743.230999999985,0,{"$f":"I17+J17+K17","v":-499852.08999999997},{"$f":"G17+L17","v":148288.44000000006}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"D18+E18+F18","v":0},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
["N/A",1805,"Land",94919.62,0,0,{"$f":"D19+E19+F19","v":94919.62},null,0,0,0,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":94919.62}]
[47,1808,"Buildings",811811.76000000013,0,0,{"$f":"D20+E20+F20","v":811811.76000000013},null,-275313.80981796258,-14118,0,{"$f":"I20+J20+K20","v":-289431.80981796258},{"$f":"G20+L20","v":522379.95018203754}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",2510109,0,0,2510109,null,-495807.95860526315,-54443,0,-550250.95860526315,1959858.0413947369]
[47,1820,"Distribution Station Equipment <50 kV",124226.26000000007,0,0,124226.26000000007,null,-124226.26,0,0,-124226.26,0]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",7224298.040000001,625618.28999999992,0,7849916.330000001,null,-2504061.9445134783,-215705,0,-2719766.9445134783,5130149.3854865227]
[47,1835,"Overhead Conductors & Devices",5762837.7300000004,217883.46000000066,0,5980721.1900000013,null,-1902770.788960719,-92195.730557082439,0,-1994966.5195178015,3985754.6704821996]
[47,1840,"Underground Conduit",605550.16400000022,50050.000000000116,0,655600.16400000034,null,-272053.76566279581,-13843,0,-285896.76566279581,369703.39833720453]
[47,1845,"Underground Conductors & Devices",2547838.86,121867.48000000027,0,2669706.3400000003,null,-1234321.5972303948,-36681.173388888899,0,-1271002.7706192837,1398703.5693807167]
[47,1850,"Line Transformers",5497858.6200000001,208000.3399999988,0,5705858.959999999,null,-2292165.7928847801,-125770,0,-2417935.7928847801,3287923.1671152189]
[47,1855,"Services (Overhead & Underground)",2786109.9800000004,59973.450000000033,0,2846083.4300000006,null,-1406141.4323792972,-49653,0,-1455794.4323792972,1390288.9976207034]
[47,null,"Meters",0,0,0,0,null,0,0,0,0,0]
[47,1860,"Meters",2702135.657600001,18154.79999999929,0,2720290.4576000003,null,-910135.76820000005,-208016,0,-1118151.7682,1602138.6894000003]
["N/A",1905,"Land",87795,0,0,87795,null,0,0,0,0,87795]
[47,1908,"Buildings & Fixtures",522773.52,0,0,522773.52,null,-125815.70450000001,-16548,0,-142363.70449999999,380409.81550000003]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,null,"Office Furniture & Equipment (10 years)",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment",186657.12399999998,0,0,186657.12399999998,null,-125169.85850000002,-10558,0,-135727.85850000003,50929.26549999995]
[10,null,"Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[45,null,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware",1494590.3,11889.84,-631436,875044.14000000013,null,-728720.54300000006,-112873,0,-841593.54300000006,33450.597000000067]
[10,1930,"Transportation Equipment",1200282.7,386152.21,-213576.92,1372857.99,null,-659868.19924999995,-128567.587,213576.92,-574858.86624999985,797999.12375000014]
[8,1935,"Stores Equipment",3728.5800000000054,0,0,3728.5800000000054,null,-2954.58,-516,0,-3470.58,258.00000000000546]
[8,1940,"Tools, Shop & Garage Equipment",547913.01300000004,17248.510000000002,0,565161.52300000004,null,-239578.36800000002,-94000,0,-333578.36800000002,231583.15500000003]
[8,1945,"Measurement & Testing Equipment",64529.153999999995,0,0,64529.153999999995,null,-53367.96366666667,-3306.2649999999976,0,-56674.22866666667,7854.9253333333254]
[8,1950,"Power Operated Equipment",2707.97,12741.86,0,15449.83,null,-2699.67,-1672.0860000000002,0,-4371.7560000000003,11078.074000000001]
[8,null,"Communications Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communication Equipment",40579.901999999987,0,0,40579.901999999987,null,-40067.512999999999,-338,0,-40405.512999999999,174.3889999999883]
[8,1960,"Miscellaneous Equipment ",300309.24,0,-125770.65,174538.59,null,-67113.134722222225,-13074.022222222222,34220,-45967.156944444447,128571.43305555555]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-1946053.95,-255697.83,0,-2201751.7799999998,null,779530.15480000002,82956,0,862486.15480000002,-1339265.6251999997]
[null,2005,"Property Under Finance Leases",0,0,0,0,null,0,0,0,0,0]
[null,2010,"Electric Plant Purchased or Sold",41000,0,0,41000,null,-14332.173913043478,-1213,0,-15545.173913043478,25454.82608695652]
[47,2440,"Deferred Revenue5",0,0,0,0,null,0,0,0,0,0]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D58)","v":33214508.244600002},{"$f":"SUM(E17:E58)","v":2122022.9399999985},{"$f":"SUM(F17:F58)","v":-970783.57000000007},{"$f":"SUM(G17:G58)","v":34365747.61460001},null,{"$f":"SUM(I17:I58)","v":-13136265.531006625},{"$f":"SUM(J17:J58)","v":-1170878.0951681933},{"$f":"SUM(K17:K58)","v":247796.92},{"$f":"SUM(L17:L58)","v":-14059346.706174817},{"$f":"SUM(M17:M58)-1","v":20306399.908425186}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D59:D61)","v":33214508.244600002},{"$f":"SUM(E59:E61)","v":2122022.9399999985},-970783.57000000007,34365747.61460001,null,{"$f":"SUM(I59:I61)","v":-13136265.531006625},-1170878.0951681933,247796.92,-14059346.706174817,{"$f":"SUM(M59:M61)","v":20306399.908425186}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J62+J63","v":-1170878.0951681933}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-128567.587]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,-112906.37322222222]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-(J64-K67-K68)","v":929404.13494597108}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2015 BCP","index":14,"n_rows":86,"n_cols":13,"rows_kept":86,"cut":false,"hidden":false,"merged":[[8,0,8,12],[9,0,9,12],[14,3,14,6],[62,2,62,8],[63,2,63,8],[76,1,77,12],[79,1,79,12],[85,1,87,12],[89,1,90,12],[10,0,10,12],[73,1,74,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
["Energy+ (Former Brant County Power Inc.)"]
[null,null,null,null,"Accounting Standard","CGAAP"]
[null,null,null,null,"Year ",2015]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",648140.41999999993,2195.609999999986,0,{"$f":"D17+E17+F17","v":650336.02999999991},null,-499852.08999999997,-61266.258999999991,0,{"$f":"I17+J17+K17","v":-561118.34899999993},{"$f":"G17+L17","v":89217.680999999982}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"D18+E18+F18","v":0},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
["N/A",1805,"Land",94919.62,0,0,{"$f":"D19+E19+F19","v":94919.62},null,0,0,0,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":94919.62}]
[47,1808,"Buildings",811811.76000000013,0,0,{"$f":"D20+E20+F20","v":811811.76000000013},null,-289431.80981796258,-14117.41923076923,0,{"$f":"I20+J20+K20","v":-303549.2290487318},{"$f":"G20+L20","v":508262.53095126833}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",2510109,385941.95000000019,0,2896050.95,null,-550250.95860526315,-58728.803888888891,0,-608979.76249415206,2287071.1875058482]
[47,1820,"Distribution Station Equipment <50 kV",124226.26000000007,0,0,124226.26000000007,null,{"$f":"-124226.64+0.38","v":-124226.26},0,0,-124226.26,{"$f":"G23+L23","v":0}]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",7849916.330000001,664964.66999999434,0,8514880.9999999963,null,-2719766.9445134783,-233925.10861490679,0,-2953692.053128385,5561188.9468716113]
[47,1835,"Overhead Conductors & Devices",5980721.1900000013,601829.62000000011,0,6582550.8100000015,null,-1994966.5195178015,-99858.667647991548,0,-2094825.187165793,4487725.6228342084]
[47,1840,"Underground Conduit",655600.16400000034,7972.660000000149,0,663572.82400000049,null,-285896.76566279581,-14567.660003846157,0,-300464.42566664197,363108.39833335852]
[47,1845,"Underground Conductors & Devices",2669706.3400000003,64887.239999999292,0,2734593.5799999996,null,-1271002.7706192837,-38268.996055555537,0,-1309271.7666748392,1425321.8133251604]
[47,1850,"Line Transformers",5705858.959999999,412020.11000000034,0,6117879.0699999994,null,-2417935.7928847801,-133519.26335576925,0,-2551455.0562405493,3566424.0137594501]
[47,1855,"Services (Overhead & Underground)",2846083.4300000006,71241.030000000028,0,2917324.4600000009,null,-1455794.4323792972,-51033.525531468535,0,-1506827.9579107657,1410496.5020892352]
[47,null,"Meters",0,null,null,0,null,0,null,null,0,0]
[47,1860,"Meters",2720290.4576000003,49032.91999999946,0,2769323.3775999998,null,-1118151.7682,-212142.52680000002,0,-1330294.2950000002,1439029.0825999996]
["N/A",1905,"Land",87795,0,0,87795,null,0,0,0,0,87795]
[47,1908,"Buildings & Fixtures",522773.52,6379.9999999999418,0,529153.52,null,-142363.70449999999,-16256.069666666666,0,-158619.77416666667,370533.74583333335]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,null,"Office Furniture & Equipment (10 years)",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment",186657.12399999998,6630,0,193287.12399999998,null,-135727.85850000003,-10535.813999999998,0,-146263.67250000004,47023.451499999937]
[10,null,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,null,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware",875044.14000000013,2520.1999999999534,0,877564.34000000008,null,-841593.54300000006,-12506.225000000013,0,-854099.76800000004,23464.572000000044]
[10,1930,"Transportation Equipment",1372857.99,0,0,1372857.99,null,-574858.86624999985,-140260.96399999998,0,-715119.83024999988,657738.15975000011]
[8,1935,"Stores Equipment",3728.5800000000054,0,0,3728.5800000000054,null,-3470.58,-258,0,-3728.58,5.4569682106375694E-12]
[8,1940,"Tools, Shop & Garage Equipment",565161.52300000004,20326.339999999967,-343008,242479.86300000001,null,-333578.36800000002,-10008.477499999985,161985,-181601.8455,60878.017500000016]
[8,1945,"Measurement & Testing Equipment",64529.153999999995,0,0,64529.153999999995,null,-56674.22866666667,-11306.264999999998,0,-67980.493666666662,-3451.3396666666667]
[8,1950,"Power Operated Equipment",15449.83,0,0,15449.83,null,-4371.7560000000003,-2946.28,0,-7318.0360000000001,8131.7939999999999]
[8,null,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment",40579.901999999987,0,0,40579.901999999987,null,-40405.512999999999,-8058.38,0,-48463.892999999996,-7883.9910000000091]
[8,1960,"Miscellaneous Equipment ",174538.59,179.0000000000035,197293,372010.58999999997,null,-45967.156944444447,-103677.2075,-142963,-292607.36444444442,79403.225555555546]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-2201751.7799999998,-289908.64000000013,0,-2491660.42,null,862486.15480000002,93868.228000000003,0,956354.38280000002,-1535306.0371999999]
[null,2005,"Property Under Finance Leases",0,0,0,0,null,0,0,0,0,0]
[null,2010,"Electric Plant Purchased or Sold",41000,0,0,41000,null,-15545.173913043478,-1212.1739130434783,0,-16757.347826086956,24242.652173913044]
[47,2440,"Deferred Revenue5",0,0,0,0,null,0,0,0,0,0]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D58)","v":34365747.504600003},{"$f":"SUM(E17:E58)","v":2006212.709999993},{"$f":"SUM(F17:F58)","v":-145715},{"$f":"SUM(G17:G58)","v":36226245.214600004},null,{"$f":"SUM(I17:I58)","v":-14059346.706174817},{"$f":"SUM(J17:J58)","v":-1140585.858708906},{"$f":"SUM(K17:K58)","v":19022},{"$f":"SUM(L17:L58)","v":-15180910.564883722},{"$f":"SUM(M17:M58)","v":21045334.649716273}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D59:D61)","v":34365747.504600003},{"$f":"SUM(E59:E61)","v":2006212.709999993},-145715,36226245.214600004,null,{"$f":"SUM(I59:I61)","v":-14059346.706174817},-1140585.858708906,19022,-15180910.564883722,{"$f":"SUM(M59:M61)","v":21045334.649716273}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J62+J63","v":-1140585.858708906}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-140260.96399999998]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,-24519.022499999981]
[null,null,null,null,null,null,null,null,"Miscellaneous Adjustments",null,-26639]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-(J64-K67-K68-K69)","v":949166.8722089061}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2014 BCP MIFRS","index":15,"n_rows":85,"n_cols":13,"rows_kept":85,"cut":false,"hidden":false,"merged":[[75,1,76,12],[78,1,78,12],[84,1,86,12],[88,1,89,12],[8,0,8,12],[9,0,9,12],[14,3,14,6],[62,2,62,8],[63,2,63,8],[72,1,73,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-BA"]
["Energy+ (Former Brant County Power Inc.)"]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2014]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",-439108.9690000001,648140.53,0,{"$f":"D17+E17+F17","v":209031.56099999993},null,0,-60743.230999999985,0,{"$f":"I17+J17+K17","v":-60743.230999999985},{"$f":"G17+L17","v":148288.32999999996}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"D18+E18+F18","v":0},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
["N/A",1805,"Land",94919.62,0,0,{"$f":"D19+E19+F19","v":94919.62},null,0,0,0,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":94919.62}]
[47,1808,"Buildings",536497.95018203754,0,0,{"$f":"D20+E20+F20","v":536497.95018203754},null,0,-14118,0,{"$f":"I20+J20+K20","v":-14118},{"$f":"G20+L20","v":522379.95018203754}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",2014301.0413947369,0,0,2014301.0413947369,null,0,-54443,0,-54443,1959858.0413947369]
[47,1820,"Distribution Station Equipment <50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",4720236.0954865227,625618.28999999992,0,5345854.3854865227,null,0,-215705,0,-215705,5130149.3854865227]
[47,1835,"Overhead Conductors & Devices",3860066.9410392814,217883.46000000066,0,4077950.4010392819,null,0,-92195.730557082439,0,-92195.730557082439,3985754.6704821996]
[47,1840,"Underground Conduit",333496.39833720442,50050.000000000116,0,383546.39833720453,null,0,-13843,0,-13843,369703.39833720453]
[47,1845,"Underground Conductors & Devices",1313517.262769605,121867.48000000027,0,1435384.7427696052,null,0,-36681.173388888899,0,-36681.173388888899,1398703.5693807164]
[47,1850,"Line Transformers",3205692.82711522,208000.3399999988,0,3413693.1671152189,null,0,-125770,0,-125770,3287923.1671152189]
[47,1855,"Services (Overhead & Underground)",1379968.5476207032,59973.450000000033,0,1439941.9976207032,null,0,-49653,0,-49653,1390288.9976207032]
[47,null,"Meters",0,0,0,0,null,0,0,0,0,0]
[47,1860,"Meters",1791999.8894000009,18154.79999999929,0,1810154.6894000003,null,0,-208016,0,-208016,1602138.6894000003]
["N/A",1905,"Land",87795,0,0,87795,null,0,0,0,0,87795]
[47,1908,"Buildings & Fixtures",396957.81550000003,0,0,396957.81550000003,null,0,-16548,0,-16548,380409.81550000003]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,null,"Office Furniture & Equipment (10 years)",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment",61487.265499999965,0,0,61487.265499999965,null,0,-10558,0,-10558,50929.265499999965]
[10,null,"Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[45,null,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware",765869.75699999998,11889.84,-631436,146323.59699999995,null,0,-112873,0,-112873,33450.596999999951]
[10,1930,"Transportation Equipment",540414.50075000001,386152.21,-213576.92,712989.79075000004,null,0,-128567.587,213576.92,85009.333000000013,797999.12375000003]
[8,1935,"Stores Equipment",774.00000000000546,0,0,774.00000000000546,null,0,-516,0,-516,258.00000000000546]
[8,1940,"Tools, Shop & Garage Equipment",308334.64500000002,17248.510000000002,0,325583.15500000003,null,0,-94000,0,-94000,231583.15500000003]
[8,1945,"Measurement & Testing Equipment",11161.190333333325,0,0,11161.190333333325,null,0,-3306.2649999999976,0,-3306.2649999999976,7854.9253333333272]
[8,1950,"Power Operated Equipment",8.2999999999997272,12741.86,0,12750.16,null,0,-1672.0860000000002,0,-1672.0860000000002,11078.074000000001]
[8,null,"Communications Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communication Equipment",512.3889999999883,0,0,512.3889999999883,null,0,-338,0,-338,174.3889999999883]
[8,1960,"Miscellaneous Equipment ",233196.10527777777,0,-125770.65,107425.45527777777,null,0,-13074.022222222222,34220,21145.977777777778,128571.43305555555]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-1166523.7952000001,0,0,-1166523.7952000001,null,0,77842,0,77842,-1088681.7952000001]
[null,2005,"Property Under Finance Leases",0,0,0,0,null,0,0,0,0,0]
[null,2010,"Electric Plant Purchased or Sold",26667.82608695652,0,0,26667.82608695652,null,0,-1213,0,-1213,25454.82608695652]
[47,2440,"Deferred Revenue5",0,-255697.83,0,-255697.83,null,0,5114,0,5114,-250583.83]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D58)-1","v":20078241.603593376},{"$f":"SUM(E17:E58)","v":2122022.9399999985},{"$f":"SUM(F17:F58)","v":-970783.57000000007},{"$f":"SUM(G17:G58)","v":21229481.973593373},null,{"$f":"SUM(I17:I58)","v":0},{"$f":"SUM(J17:J58)","v":-1170878.0951681933},{"$f":"SUM(K17:K58)","v":247796.92},{"$f":"SUM(L17:L58)","v":-923081.17516819353},{"$f":"SUM(M17:M58)-1","v":20306399.798425183}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D59:D61)","v":20078241.603593376},{"$f":"SUM(E59:E61)","v":2122022.9399999985},-970783.57000000007,21229481.973593373,null,{"$f":"SUM(I59:I61)","v":0},-1170878.0951681933,247796.92,-923081.17516819353,20306399.798425183]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J62+J63","v":-1170878.0951681933}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-128567.587]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,-112906.37322222222]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-(J64-K67-K68)","v":929404.13494597108}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2015 BCP MIFRS","index":16,"n_rows":86,"n_cols":13,"rows_kept":86,"cut":false,"hidden":false,"merged":[[8,0,8,12],[9,0,9,12],[14,3,14,6],[62,2,62,8],[63,2,63,8],[76,1,77,12],[79,1,79,12],[85,1,87,12],[89,1,90,12],[10,0,10,12],[73,1,74,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
["Energy+ (Former Brant County Power Inc.)"]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2015]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",209031.56099999993,2195.609999999986,0,{"$f":"D17+E17+F17","v":211227.17099999991},null,-60743.230999999985,-61266.258999999991,0,{"$f":"I17+J17+K17","v":-122009.48999999998},{"$f":"G17+L17","v":89217.680999999939}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"D18+E18+F18","v":0},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
["N/A",1805,"Land",94919.62,0,0,{"$f":"D19+E19+F19","v":94919.62},null,0,0,0,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":94919.62}]
[47,1808,"Buildings",536497.95018203754,0,0,{"$f":"D20+E20+F20","v":536497.95018203754},null,-14118,-14117.41923076923,0,{"$f":"I20+J20+K20","v":-28235.419230769228},{"$f":"G20+L20","v":508262.53095126833}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",2014301.0413947369,385941.95000000019,0,2400242.9913947368,null,-54443,-58728.803888888891,0,-113171.80388888888,2287071.1875058478]
[47,1820,"Distribution Station Equipment <50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",5345854.3854865227,664964.66999999434,0,6010819.055486517,null,-215705,-233925.10861490679,0,-449630.10861490679,5561188.9468716104]
[47,1835,"Overhead Conductors & Devices",4077950.4010392819,601829.62000000011,0,4679780.021039282,null,-92195.730557082439,-99858.667647991548,0,-192054.39820507399,4487725.6228342084]
[47,1840,"Underground Conduit",383546.39833720453,7972.660000000149,0,391519.05833720468,null,-13843,-14567.660003846157,0,-28410.660003846155,363108.39833335852]
[47,1845,"Underground Conductors & Devices",1435384.7427696052,64887.239999999292,0,1500271.9827696045,null,-36681.173388888899,-38268.996055555537,0,-74950.169444444444,1425321.8133251602]
[47,1850,"Line Transformers",3413693.1671152189,412020.11000000034,0,3825713.2771152193,null,-125770,-133519.26335576925,0,-259289.26335576925,3566424.0137594501]
[47,1855,"Services (Overhead & Underground)",1439941.9976207032,71241.030000000028,0,1511183.0276207032,null,-49653,-51033.525531468535,0,-100686.52553146853,1410496.5020892348]
[47,null,"Meters",0,null,null,0,null,0,null,null,0,0]
[47,1860,"Meters",1810154.6894000003,49032.91999999946,0,1859187.6093999997,null,-208016,-212142.52680000002,0,-420158.52679999999,1439029.0825999998]
["N/A",1905,"Land",87795,0,0,87795,null,0,0,0,0,87795]
[47,1908,"Buildings & Fixtures",396957.81550000003,6379.9999999999418,0,403337.81549999997,null,-16548,-16256.069666666666,0,-32804.069666666663,370533.74583333329]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,null,"Office Furniture & Equipment (10 years)",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment",61487.265499999965,6630,0,68117.265499999965,null,-10558,-10535.813999999998,0,-21093.813999999998,47023.451499999966]
[10,null,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,null,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware",146323.59699999995,2520.1999999999534,0,148843.7969999999,null,-112873,-12506.225000000013,0,-125379.22500000001,23464.571999999898]
[10,1930,"Transportation Equipment",712989.79075000004,0,0,712989.79075000004,null,85009.333000000013,-140260.96399999998,0,-55251.630999999965,657738.15975000011]
[8,1935,"Stores Equipment",774,0,0,774,null,-516,-258,0,-774,0]
[8,1940,"Tools, Shop & Garage Equipment",325583.15500000003,20326.339999999967,-343008,2901.4949999999953,null,-94000,-10008.477499999985,161985,57976.522500000021,60878.017500000016]
[8,1945,"Measurement & Testing Equipment",11161.190333333325,0,0,11161.190333333325,null,-3306.2649999999976,-11306.264999999998,0,-14612.529999999995,-3451.3396666666704]
[8,1950,"Power Operated Equipment",12750.16,0,0,12750.16,null,-1672.0860000000002,-2946.28,0,-4618.366,8131.7939999999999]
[8,null,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment",512.3889999999883,0,0,512.3889999999883,null,-338,-8058.38,0,-8396.380000000001,-7883.9910000000127]
[8,1960,"Miscellaneous Equipment ",107425.45527777777,179.0000000000035,197293,304897.45527777774,null,21145.977777777778,-103677.2075,-142963,-225494.22972222223,79403.225555555517]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-1166523.7952000001,0,0,-1166523.7952000001,null,77842,77842.228000000003,0,155684.228,-1010839.5672]
[null,2005,"Property Under Finance Leases",0,0,0,0,null,0,0,0,0,0]
[null,2010,"Electric Plant Purchased or Sold",26667.82608695652,0,0,26667.82608695652,null,-1213,-1212.1739130434783,0,-2425.173913043478,24242.65217391304]
[47,2440,"Deferred Revenue5",-255697.83,-289908.64000000013,0,-545606.47000000009,null,5114,16026,0,21140,-524466.47000000009]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D58)","v":21229481.973593373},{"$f":"SUM(E17:E58)","v":2006212.709999993},{"$f":"SUM(F17:F58)","v":-145715},{"$f":"SUM(G17:G58)-1","v":23089978.68359337},null,{"$f":"SUM(I17:I58)","v":-923081.17516819353},{"$f":"SUM(J17:J58)","v":-1140585.858708906},{"$f":"SUM(K17:K58)","v":19022},{"$f":"SUM(L17:L58)","v":-2044645.0338770994},{"$f":"SUM(M17:M58)","v":21045334.649716269}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D59:D61)","v":21229481.973593373},{"$f":"SUM(E59:E61)","v":2006212.709999993},-145715,23089978.68359337,null,{"$f":"SUM(I59:I61)","v":-923081.17516819353},-1140585.858708906,19022,-2044645.0338770994,21045334.649716269]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J62+J63","v":-1140585.858708906}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-140260.96399999998]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,-24519.022499999981]
[null,null,null,null,null,null,null,null,"Miscellaneous Adjustments",null,-26639]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-(J64-K67-K68-K69)","v":949166.8722089061}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2014 CND CGAAP","index":17,"n_rows":87,"n_cols":13,"rows_kept":87,"cut":false,"hidden":false,"merged":[[8,0,8,12],[9,0,9,12],[14,3,14,6],[62,2,62,8],[63,2,63,8],[77,1,78,12],[80,1,80,12],[86,1,88,12],[90,1,91,12],[10,0,10,12],[74,1,75,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
["Energy+ (Former Cambridge and North Dumfries Hydro Inc.)"]
[null,null,null,null,"Accounting Standard","CGAAP"]
[null,null,null,null,"Year ",2014]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",3524730.11,299974.59999999998,0,{"$f":"D17+E17+F17","v":3824704.71},null,-1999040.13,-552788.77,0,{"$f":"I17+J17+K17","v":-2551828.9},{"$f":"G17+L17","v":1272875.81}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"D18+E18+F18","v":0},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
["N/A",1805,"Land",252923.22,0,0,{"$f":"D19+E19+F19","v":252923.22},null,0,0,0,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":252923.22}]
[47,1808,"Buildings",1190197.1299999999,0,0,{"$f":"D20+E20+F20","v":1190197.1299999999},null,-284771.88,-20555.439999999999,0,{"$f":"I20+J20+K20","v":-305327.32},{"$f":"G20+L20","v":884869.80999999982}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",10053773.539999999,0,0,10053773.539999999,null,-3117519.44,-367282.38,0,-3484801.82,6568971.7199999988]
[47,1820,"Distribution Station Equipment <50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",31526865.920000002,1840594.26,0,33367460.180000003,null,-14720333.880000001,-441539.68,477106,-14684767.560000001,18682692.620000005]
[47,1835,"Overhead Conductors & Devices",37630438.780000001,2164103.91,0,39794542.689999998,null,-17302840.039999999,-627179.84000000008,319116,-17610903.879999999,22183638.809999999]
[47,1840,"Underground Conduit",27728746.949999999,511352.68,0,28240099.629999999,null,-13324663.199999999,-204691.57,0,-13529354.77,14710744.859999999]
[47,1845,"Underground Conductors & Devices",40244002.229999997,1079254.96,0,41323257.189999998,null,-19190611.510000002,-524006.02,33404,-19681213.530000001,21642043.659999996]
[47,1850,"Line Transformers",46238994.149999999,1667605.31,0,47906599.460000001,null,-22915043.5,-636349.98,142627,-23408766.48,24497832.98]
[47,1855,"Services (Overhead & Underground)",0,0,0,0,null,0,0,0,0,0]
[47,null,"Meters",0,null,null,0,null,0,null,null,0,0]
[47,1860,"Meters",10164608.699999999,277371.81,0,10441980.51,null,-2434033.04,-674235.78,0,-3108268.8200000003,7333711.6899999995]
["N/A",1905,"Land",213796.91,0,0,213796.91,null,0,0,0,0,213796.91]
[47,1908,"Buildings & Fixtures",5575327.9199999999,229629.23,0,5804957.1500000004,null,-3688406.03,-167552.42000000001,0,-3855958.4499999997,1948998.7000000007]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,null,"Office Furniture & Equipment (10 years)",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment",772182.3,51558.31,0,823740.6100000001,null,-527747.28,-34099.980000000003,0,-561847.26,261893.35000000009]
[10,null,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,null,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware",2515575.2999999998,586368.52999999991,-29720.32,3072223.51,null,-1894381.71,-440963.71,29498.62,-2305846.7999999998,766376.71]
[10,1930,"Transportation Equipment",4361423.38,461921.41,-25177.5,4798167.29,null,-2715516.42,-229996.23,25177.5,-2920335.15,1877832.1400000001]
[8,1935,"Stores Equipment",93728.960000000006,0,0,93728.960000000006,null,-93728.960000000006,0,0,-93728.960000000006,0]
[8,1940,"Tools, Shop & Garage Equipment",1151630.1499999999,37880.46,0,1189510.6099999999,null,-734419.52,-75744.95,0,-810164.47,379346.1399999999]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",0,0,0,0,null,0,0,0,0,0]
[8,null,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,null,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",714213.91,0,0,714213.91,null,-714213.91,0,0,-714213.91,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-20139307.300000001,-500448.87,0,-20639756.170000002,null,5135419.55,411287.64,0,5546707.1899999995,-15093048.980000002]
[null,2005,"Property under Finance Leases",61873.21,0,0,61873.21,null,-61873.21,0,0,-61873.21,0]
[null,2010,"Electric Plant Purchased or Sold",0,0,0,0,null,0,0,0,0,0]
[47,2440,"Deferred Revenue5",0,0,0,0,null,0,0,0,0,0]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D58)","v":203875725.47},{"$f":"SUM(E17:E58)","v":8707166.5999999996},{"$f":"SUM(F17:F58)","v":-54897.82},{"$f":"SUM(G17:G58)","v":212527994.25000003},null,{"$f":"SUM(I17:I58)","v":-100583724.10999998},{"$f":"SUM(J17:J58)","v":-4585699.1100000013},{"$f":"SUM(K17:K58)","v":1026929.12},{"$f":"SUM(L17:L58)","v":-104142494.10000001},{"$f":"SUM(M17:M58)","v":108385500.14999998}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D59:D61)","v":203875725.47},{"$f":"SUM(E59:E61)","v":8707166.5999999996},-54897.82,212527994.25000003,null,{"$f":"SUM(I59:I61)","v":-100583724.10999998},-4585699.1100000013,1026929.12,-104142494.10000001,108385500.14999998]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J62+J63","v":-4585699.1100000013}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-229996.23]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,0]
[null,null,null,null,null,null,null,null,"Stranded Meter Adjustment",null,312120]
[null,null,null,null,null,null,null,null,"Removal Costs",null,354855]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-(J64-K67-K68-K69-K70)","v":5022677.8800000008}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2014 CND MIFRS","index":18,"n_rows":87,"n_cols":13,"rows_kept":87,"cut":false,"hidden":false,"merged":[[8,0,8,12],[9,0,9,12],[14,3,14,6],[62,2,62,8],[63,2,63,8],[77,1,78,12],[80,1,80,12],[86,1,88,12],[90,1,91,12],[10,0,10,12],[74,1,75,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
["Energy+ (Former Cambridge and North Dumfries Hydro Inc.)"]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2014]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",1525689.98,299974.59999999998,0,{"$f":"D17+E17+F17","v":1825664.58},null,0,-552788.77,0,{"$f":"I17+J17+K17","v":-552788.77},{"$f":"G17+L17","v":1272875.81}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"D18+E18+F18","v":0},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
["N/A",1805,"Land",252923.22,0,0,{"$f":"D19+E19+F19","v":252923.22},null,0,0,0,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":252923.22}]
[47,1808,"Buildings",905425.24999999988,0,0,{"$f":"D20+E20+F20","v":905425.24999999988},null,0,-20555.439999999999,0,{"$f":"I20+J20+K20","v":-20555.439999999999},{"$f":"G20+L20","v":884869.80999999994}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",6936254.0999999996,0,0,6936254.0999999996,null,0,-367282.38,0,-367282.38,6568971.7199999997]
[47,1820,"Distribution Station Equipment <50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",16806532.039999999,1840594.26,-248310,18398816.300000001,null,0,-441539.68,613644,172104.32000000001,18570920.620000001]
[47,1835,"Overhead Conductors & Devices",20327598.740000002,2164103.91,0,22491702.650000002,null,0,-627179.84000000008,319116,-308063.84000000008,22183638.810000002]
[47,1840,"Underground Conduit",14404083.75,511352.68,0,14915436.43,null,0,-204691.57,0,-204691.57,14710744.859999999]
[47,1845,"Underground Conductors & Devices",21053390.719999995,1079254.96,0,22132645.679999996,null,0,-524006.02,33404,-490602.02,21642043.659999996]
[47,1850,"Line Transformers",23323950.649999999,1667605.31,-617504,24374051.959999997,null,0,-636349.98,660275,23925.020000000019,24397976.979999997]
[47,1855,"Services (Overhead & Underground)",0,0,0,0,null,0,0,0,0,0]
[47,1860,"Meters",0,null,null,0,null,0,null,null,0,0]
[47,1860,"Meters",7730575.6599999992,277371.81,-221915,7786032.4699999988,null,0,-674235.78,95321,-578914.78,7207117.6899999985]
["N/A",1905,"Land",213796.91,0,0,213796.91,null,0,0,0,0,213796.91]
[47,1908,"Buildings & Fixtures",1886921.8900000001,229629.23,0,2116551.12,null,0,-167552.42000000001,0,-167552.42000000001,1948998.7000000002]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,null,"Office Furniture & Equipment (10 years)",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment",244435.02000000002,51558.31,0,295993.33,null,0,-34099.980000000003,0,-34099.980000000003,261893.35]
[10,null,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,null,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware",621193.58999999985,586368.52999999991,-29720.32,1177841.7999999996,null,0,-440963.71,29498.62,-411465.09,766376.7099999995]
[10,1930,"Transportation Equipment",1645906.96,461921.41,-25177.5,2082650.87,null,0,-229996.23,25177.5,-204818.73,1877832.1400000001]
[8,1935,"Stores Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1940,"Tools, Shop & Garage Equipment",417210.62999999989,37880.46,0,455091.08999999991,null,0,-75744.95,0,-75744.95,379346.1399999999]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",0,0,0,0,null,0,0,0,0,0]
[8,null,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,null,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-15003887.75,null,0,-15003887.75,null,0,406074.64,0,406074.64,-14597813.109999999]
[null,2005,"Property under Finance Leases",0,0,0,0,null,0,0,0,0,0]
[null,2010,"Electric Plant Purchased or Sold",0,0,0,0,null,0,0,0,0,0]
[47,2440,"Deferred Revenue5",0,-500448.87,0,-500448.87,null,0,5213,0,5213,-495235.87]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D58)","v":103292001.35999997},{"$f":"SUM(E17:E58)","v":8707166.5999999996},{"$f":"SUM(F17:F58)","v":-1142626.82},{"$f":"SUM(G17:G58)","v":110856541.13999999},null,{"$f":"SUM(I17:I58)","v":0},{"$f":"SUM(J17:J58)","v":-4585699.1100000013},{"$f":"SUM(K17:K58)","v":1776436.12},{"$f":"SUM(L17:L58)","v":-2809262.9899999998},{"$f":"SUM(M17:M58)","v":108047278.14999996}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D59:D61)","v":103292001.35999997},{"$f":"SUM(E59:E61)","v":8707166.5999999996},-1142626.82,110856541.13999999,null,{"$f":"SUM(I59:I61)","v":0},-4585699.1100000013,1776436.12,-2809262.9899999998,108047278.14999996]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J62+J63","v":-4585699.1100000013}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-229996.23]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,0]
[null,null,null,null,null,null,null,null,"Stranded Meter Adjustment",null,312120]
[null,null,null,null,null,null,null,null,"Removal Costs",null,354855]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-(J64-K67-K68-K69-K70)","v":5022677.8800000008}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2015 CND CGAAP","index":19,"n_rows":86,"n_cols":13,"rows_kept":86,"cut":false,"hidden":false,"merged":[[8,0,8,12],[9,0,9,12],[14,3,14,6],[62,2,62,8],[63,2,63,8],[76,1,77,12],[79,1,79,12],[85,1,87,12],[89,1,90,12],[10,0,10,12],[73,1,74,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
["Energy+ (Former Cambridge and North Dumfries Hydro Inc.)"]
[null,null,null,null,"Accounting Standard","CGAAP"]
[null,null,null,null,"Year ",2015]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",3824704.71,1360230.1300000001,0,{"$f":"D17+E17+F17","v":5184934.84},null,-2551828.9,-685583.4,0,{"$f":"I17+J17+K17","v":-3237412.3},{"$f":"G17+L17","v":1947522.54}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"D18+E18+F18","v":0},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
["N/A",1805,"Land",252923.22,0,0,{"$f":"D19+E19+F19","v":252923.22},null,0,0,0,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":252923.22}]
[47,1808,"Buildings",1190197.1299999999,9430,0,{"$f":"D20+E20+F20","v":1199627.1299999999},null,-305327.32,-19908.36,0,{"$f":"I20+J20+K20","v":-325235.68},{"$f":"G20+L20","v":874391.45}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",10053773.539999999,0,0,10053773.539999999,null,-3484801.82,-367312.36,0,-3852114.1799999997,6201659.3599999994]
[47,1820,"Distribution Station Equipment <50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",33367460.180000003,2949625.9800000004,0,36317086.160000004,null,-14684767.560000001,-493519.24,0,-15178286.800000001,21138799.360000003]
[47,1835,"Overhead Conductors & Devices",39794542.689999998,2199951.1899999995,0,41994493.879999995,null,-17610903.879999999,-673354.5,0,-18284258.379999999,23710235.499999996]
[47,1840,"Underground Conduit",28240099.629999999,1314977.3500000001,0,29555076.98,null,-13529354.77,-223253.36,0,-13752608.129999999,15802468.850000001]
[47,1845,"Underground Conductors & Devices",41323257.189999998,2249778.5799999996,0,43573035.769999996,null,-19681213.530000001,-564202.13,0,-20245415.66,23327620.109999996]
[47,1850,"Line Transformers",47906599.460000001,2048339.49,0,49954938.950000003,null,-23408766.48,-671901.35,0,-24080667.830000002,25874271.120000001]
[47,1855,"Services (Overhead & Underground)",0,0,0,0,null,0,0,0,0,0]
[47,null,"Meters",0,null,null,0,null,0,null,null,0,0]
[47,1860,"Meters",10441980.51,193934.27000000002,0,10635914.779999999,null,-3108268.8200000003,-676816.85,0,-3785085.6700000004,6850829.1099999994]
["N/A",1905,"Land",213796.91,0,0,213796.91,null,0,0,0,0,213796.91]
[47,1908,"Buildings & Fixtures",5804957.1500000004,83799.14,0,5888756.29,null,-3855958.4499999997,-161918.24,0,-4017876.6899999995,1870879.6000000006]
[13,1910,"Leasehold Improvements",0,24525.07,0,24525.07,null,0,-8674.07,0,-8674.07,15851]
[8,null,"Office Furniture & Equipment (10 years)",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment",823740.6100000001,100812.5,0,924553.1100000001,null,-561847.26,-40418.28,0,-602265.54,322287.57000000007]
[10,null,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,null,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware",3072223.51,225366.44999999998,-13932,3283657.96,null,-2305846.7999999998,-455572.33,13932,-2747487.13,536170.83000000007]
[10,1930,"Transportation Equipment",4798167.29,596193.81000000006,-521586.58,4872774.5199999996,null,-2920335.15,-276839.15000000002,521586.58,-2675587.7199999997,2197186.7999999998]
[8,1935,"Stores Equipment",93728.960000000006,14625,0,108353.96,null,-93728.960000000006,-731.25,0,-94460.21,13893.75]
[8,1940,"Tools, Shop & Garage Equipment",1189510.6099999999,45884.189999999995,0,1235394.7999999998,null,-810164.47,-77339.67,0,-887504.14,347890.6599999998]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",0,0,0,0,null,0,0,0,0,0]
[8,null,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,null,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",714213.91,0,0,714213.91,null,-714213.91,0,0,-714213.91,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-20639756.170000002,-4206572,0,-24846328.170000002,null,5546707.1899999995,484439,0,6031146.1899999995,-18815181.980000004]
[null,2005,"Property under Finance Leases",61873.21,0,0,61873.21,null,-61873.21,0,0,-61873.21,0]
[null,2010,"Electric Plant Purchased or Sold",0,0,0,0,null,0,0,0,0,0]
[47,2440,"Deferred Revenue5",0,0,0,0,null,0,0,0,0,0]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D58)","v":212527994.25000003},{"$f":"SUM(E17:E58)","v":9210901.1500000004},{"$f":"SUM(F17:F58)","v":-535518.58000000007},{"$f":"SUM(G17:G58)","v":221203376.82000002},null,{"$f":"SUM(I17:I58)","v":-104142494.10000001},{"$f":"SUM(J17:J58)","v":-4912905.540000001},{"$f":"SUM(K17:K58)","v":535518.58000000007},{"$f":"SUM(L17:L58)","v":-108519881.05999997},{"$f":"SUM(M17:M58)","v":112683495.75999998}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D59:D61)","v":212527994.25000003},{"$f":"SUM(E59:E61)","v":9210901.1500000004},-535518.58000000007,221203376.82000002,null,{"$f":"SUM(I59:I61)","v":-104142494.10000001},-4912905.540000001,535518.58000000007,-108519881.05999997,112683495.75999998]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J62+J63","v":-4912905.540000001}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-276839.15000000002]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,0]
[null,null,null,null,null,null,null,null,"Removal Costs",null,457428]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-(J64-K67-K68-K69)","v":5093494.3900000006}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont 2015 CND MIFRS","index":20,"n_rows":86,"n_cols":13,"rows_kept":86,"cut":false,"hidden":false,"merged":[[8,0,8,12],[9,0,9,12],[14,3,14,6],[62,2,62,8],[63,2,63,8],[76,1,77,12],[79,1,79,12],[85,1,87,12],[89,1,90,12],[10,0,10,12],[73,1,74,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
["Energy+ (Former Cambridge and North Dumfries Hydro Inc.)"]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2015]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",1825664.58,1360230.1300000001,0,{"$f":"D17+E17+F17","v":3185894.71},null,-552788.77,-685583.4,0,{"$f":"I17+J17+K17","v":-1238372.17},{"$f":"G17+L17","v":1947522.54}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"D18+E18+F18","v":0},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
["N/A",1805,"Land",252923.22,0,0,{"$f":"D19+E19+F19","v":252923.22},null,0,0,0,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":252923.22}]
[47,1808,"Buildings",905425.24999999988,9430,0,{"$f":"D20+E20+F20","v":914855.24999999988},null,-20555.439999999999,-19908.36,0,{"$f":"I20+J20+K20","v":-40463.800000000003},{"$f":"G20+L20","v":874391.44999999984}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",6936254.0999999996,0,0,6936254.0999999996,null,-367282.38,-367312.36,0,-734594.74,6201659.3599999994]
[47,1820,"Distribution Station Equipment <50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",18398816.300000001,2949625.9800000004,-373498,20974944.280000001,null,172104.32000000001,-493519.24,204866,-116548.91999999998,20858395.359999999]
[47,1835,"Overhead Conductors & Devices",22491702.650000002,2199951.1899999995,0,24691653.840000004,null,-308063.84000000008,-673354.5,0,-981418.34000000008,23710235.500000004]
[47,1840,"Underground Conduit",14915436.43,1314977.3500000001,0,16230413.779999999,null,-204691.57,-223253.36,0,-427944.93,15802468.85]
[47,1845,"Underground Conductors & Devices",22132645.679999996,2249778.5799999996,0,24382424.259999994,null,-490602.02,-564202.13,0,-1054804.1499999999,23327620.109999996]
[47,1850,"Line Transformers",24374051.959999997,2048339.49,-860274,25562117.449999996,null,23925.020000000019,-671901.35,721624,73647.670000000042,25635765.119999997]
[47,1855,"Services (Overhead & Underground)",0,0,0,0,null,0,0,0,0,0]
[47,null,"Meters",0,null,null,0,null,0,null,null,0,0]
[47,1860,"Meters",7786032.4699999988,193934.27000000002,-46856,7933110.7399999984,null,-578914.78,-676816.85,16848,-1238883.6299999999,6694227.1099999985]
["N/A",1905,"Land",213796.91,0,0,213796.91,null,0,0,0,0,213796.91]
[47,1908,"Buildings & Fixtures",2116551.12,83799.14,0,2200350.2600000002,null,-167552.42000000001,-161918.24,0,-329470.66000000003,1870879.6]
[13,1910,"Leasehold Improvements",0,24525.07,0,24525.07,null,0,-8674.07,0,-8674.07,15851]
[8,null,"Office Furniture & Equipment (10 years)",0,null,null,0,null,0,null,null,0,0]
[8,1915,"Office Furniture & Equipment",295993.33,100812.5,0,396805.83,null,-34099.980000000003,-40418.28,0,-74518.260000000009,322287.57]
[10,null,"Computer Equipment - Hardware",0,null,null,0,null,0,null,null,0,0]
[45,null,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware",1177841.7999999996,225366.44999999998,-13932,1389276.2499999995,null,-411465.09,-455572.33,13932,-853105.42,536170.82999999949]
[10,1930,"Transportation Equipment",2082650.87,596193.81000000006,-521586.58,2157258.1,null,-204818.73,-276839.15000000002,521586.58,39928.700000000012,2197186.8000000003]
[8,1935,"Stores Equipment",0,14625,0,14625,null,0,-731.25,0,-731.25,13893.75]
[8,1940,"Tools, Shop & Garage Equipment",455091.08999999991,45884.189999999995,0,500975.27999999991,null,-75744.95,-77339.67,0,-153084.62,347890.65999999992]
[8,1945,"Measurement & Testing Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1950,"Power Operated Equipment",0,0,0,0,null,0,0,0,0,0]
[8,null,"Communications Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communication Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1960,"Miscellaneous Equipment ",0,0,0,0,null,0,0,0,0,0]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-15003887.75,0,0,-15003887.75,null,406074.64,430195,0,836269.64,-14167618.109999999]
[null,2005,"Property under Finance Leases",0,0,0,0,null,0,0,0,0,0]
[null,2010,"Electric Plant Purchased or Sold",0,0,0,0,null,0,0,0,0,0]
[47,2440,"Deferred Revenue5",-500448.87,-4206572,0,-4707020.87,null,5213,54244,0,59457,-4647563.87]
[null,null,null,null,null,null,0,null,null,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D17:D58)","v":110856541.13999999},{"$f":"SUM(E17:E58)","v":9210901.1500000004},{"$f":"SUM(F17:F58)","v":-1816146.58},{"$f":"SUM(G17:G58)","v":118251295.70999995},null,{"$f":"SUM(I17:I58)","v":-2809262.9899999998},{"$f":"SUM(J17:J58)","v":-4912905.540000001},{"$f":"SUM(K17:K58)","v":1478856.58},{"$f":"SUM(L17:L58)","v":-6243311.9500000002},{"$f":"SUM(M17:M58)","v":112007983.75999996}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D59:D61)","v":110856541.13999999},{"$f":"SUM(E59:E61)","v":9210901.1500000004},-1816146.58,118251295.70999995,null,{"$f":"SUM(I59:I61)","v":-2809262.9899999998},-4912905.540000001,1478856.58,-6243311.9500000002,112007983.75999996]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J62+J63","v":-4912905.540000001}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-276839.15000000002]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Removal Costs",null,457428]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-(J64-K67-K68-K69)","v":5093494.3900000006}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont E+ 2014CGAAP","index":21,"n_rows":87,"n_cols":13,"rows_kept":87,"cut":false,"hidden":false,"merged":[[90,1,91,12],[86,1,88,12],[77,1,78,12],[80,1,80,12],[8,0,8,12],[9,0,9,12],[14,3,14,6],[62,2,62,8],[63,2,63,8],[74,1,75,12],[10,0,10,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
["Energy+ Consolidated (Former Cambridge and North Dumfries Hydro Inc. and Brant County Power Inc.)"]
[null,null,null,null,"Accounting Standard","CGAAP"]
[null,null,null,null,"Year ",2014]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",3524730,948115.13,0,{"$f":"D17+E17+F17","v":4472845.13},null,-2438148.9890000001,-613532.00100000005,0,{"$f":"I17+J17+K17","v":-3051680.99},{"$f":"G17+L17","v":1421164.1399999997}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"D18+E18+F18","v":0},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
["N/A",1805,"Land",347842.83999999997,0,0,{"$f":"D19+E19+F19","v":347842.83999999997},null,0,0,0,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":347842.83999999997}]
[47,1808,"Buildings",2002008.8900000001,0,0,{"$f":"D20+E20+F20","v":2002008.8900000001},null,-560085.68981796259,-34673.440000000002,0,{"$f":"I20+J20+K20","v":-594759.12981796265},{"$f":"G20+L20","v":1407249.7601820375}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",12563882.539999999,0,0,12563882.539999999,null,-3613327.3986052629,-421725.38,0,-4035052.7786052627,8528829.7613947354]
[47,1820,"Distribution Station Equipment <50 kV",124226.26000000007,0,0,124226.26000000007,null,-124226.26,0,0,-124226.26,0]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",38751163.960000001,2466212.5499999998,0,41217376.509999998,null,-17224395.82451348,-657244.67999999993,477106,-17404534.50451348,23812842.005486518]
[47,1835,"Overhead Conductors & Devices",43393276.510000005,2381987.370000001,0,45775263.88000001,null,-19205610.828960717,-719375.57055708254,319116,-19605870.399517801,26169393.480482209]
[47,1840,"Underground Conduit",28334297.114,561402.68000000017,0,28895699.794,null,-13596716.965662794,-218534.57,0,-13815251.535662794,15080448.258337205]
[47,1845,"Underground Conductors & Devices",42791841.089999996,1201122.4400000002,0,43992963.529999994,null,-20424933.107230395,-560687.19338888896,33404,-20952216.300619286,23040747.229380708]
[47,1850,"Line Transformers",51736852.769999996,1875605.649999999,0,53612458.419999994,null,-25207209.292884782,-762119.98,142627,-25826702.272884782,27785756.147115212]
[47,1855,"Services (Overhead & Underground)",2786109.9800000004,59973.450000000033,0,2846083.4300000006,null,-1406141.4323792972,-49653,0,-1455794.4323792972,1390288.9976207034]
[47,null,"Meters",0,0,0,0,null,0,0,0,0,0]
[47,1860,"Meters",12866744.3576,295526.60999999929,0,13162270.967599999,null,-3344168.8081999999,-882251.78,0,-4226420.5882000001,8935850.3794]
["N/A",1905,"Land",301591.91000000003,0,0,301591.91000000003,null,0,0,0,0,301591.91000000003]
[47,1908,"Buildings & Fixtures",6098101.4399999995,229629.23,0,6327730.6699999999,null,-3814221.7344999998,-184100.42,0,-3998322.1544999997,2329408.5155000002]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,null,"Office Furniture & Equipment (10 years)",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment",958839.424,51558.31,0,1010397.7339999999,null,-652917.1385,-44657.98,0,-697575.11849999998,312822.61549999996]
[10,null,"Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[45,null,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware",4010165.5999999996,598258.36999999988,-661156.31999999995,3947267.65,null,-2623102.253,-553836.71,29498.62,-3147440.3429999999,799827.30700000003]
[10,1930,"Transportation Equipment",5561706.0800000001,848073.62,-238754.42,6171025.2800000003,null,-3375384.61925,-358563.81700000004,238754.42,-3495194.0162500003,2675831.2637499999]
[8,1935,"Stores Equipment",97457.540000000008,0,0,97457.540000000008,null,-96683.540000000008,-516,0,-97199.540000000008,258]
[8,1940,"Tools, Shop & Garage Equipment",1699543.1629999999,55128.97,0,1754672.1329999999,null,-973997.88800000004,-169744.95,0,-1143742.838,610929.29499999993]
[8,1945,"Measurement & Testing Equipment",64529.153999999995,0,0,64529.153999999995,null,-53367.96366666667,-3306.2649999999976,0,-56674.22866666667,7854.9253333333254]
[8,1950,"Power Operated Equipment",2707.97,12741.86,0,15449.83,null,-2699.67,-1672.0860000000002,0,-4371.7560000000003,11078.074000000001]
[8,null,"Communications Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communication Equipment",40579.901999999987,0,0,40579.901999999987,null,-40067.512999999999,-338,0,-40405.512999999999,174.3889999999883]
[8,1960,"Miscellaneous Equipment ",300309.24,0,-125770.65,174538.59,null,-67113.134722222225,-13074.022222222222,34220,-45967.156944444447,128571.43305555555]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",714213.91,0,0,714213.91,null,-714213.91,0,0,-714213.91,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-22085361.25,-756146.7,0,-22841507.949999999,null,5914949.7047999995,494243.64,0,6409193.3447999991,-16432314.6052]
[null,2005,"Property Under Finance Leases",61873.21,0,0,61873.21,null,-61873.21,0,0,{"$f":"I55+J55+K55","v":-61873.21},{"$f":"G55+L55","v":0}]
[null,2010,"Electric Plant Purchased or Sold",41000,0,0,41000,null,-14332.173913043478,-1213,0,{"$f":"I56+J56+K56","v":-15545.173913043478},{"$f":"G56+L56","v":25454.82608695652}]
[47,2440,"Deferred Revenue5",0,0,0,0,null,0,0,0,0,0]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D58)","v":237090233.60459998},{"$f":"SUM(E17:E58)","v":10829189.539999999},{"$f":"SUM(F17:F58)","v":-1025681.39},{"$f":"SUM(G17:G58)","v":246893741.75459996},null,{"$f":"SUM(I17:I58)","v":-113719989.64100663},{"$f":"SUM(J17:J58)","v":-5756577.2051681932},{"$f":"SUM(K17:K58)","v":1274726.04},{"$f":"SUM(L17:L58)","v":-118201840.80617478},{"$f":"SUM(M17:M58)","v":128691900.94842516}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D59:D61)","v":237090233.60459998},{"$f":"SUM(E59:E61)","v":10829189.539999999},-1025681.39,246893741.75459996,null,{"$f":"SUM(I59:I61)","v":-113719989.64100663},-5756577.2051681932,1274726.04,-118201840.80617478,128691900.94842516]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J62+J63","v":-5756577.2051681932}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-358563.81700000004]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,-112906.37322222222]
[null,null,null,null,null,null,null,null,"Stranded Meter Adjustment",null,312120]
[null,null,null,null,null,null,null,null,"Removal Costs",null,354855]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-(J64-K67-K68-K69-K70)","v":5952082.0149459708}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont E+ 2015CGAAP","index":22,"n_rows":85,"n_cols":13,"rows_kept":85,"cut":false,"hidden":false,"merged":[[63,2,63,8],[8,0,8,12],[9,0,9,12],[10,0,10,12],[14,3,14,6],[62,2,62,8],[72,1,73,12],[75,1,76,12],[78,1,78,12],[84,1,86,12],[88,1,89,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
["Energy+ Consolidated (Former Cambridge and North Dumfries Hydro Inc. and Brant County Power Inc.)"]
[null,null,null,null,"Accounting Standard","CGAAP"]
[null,null,null,null,"Year ",2015]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",4472845.13,1362425.7400000002,0,{"$f":"D17+E17+F17","v":5835270.8700000001},null,-3051680.99,-746849.65899999999,0,{"$f":"I17+J17+K17","v":-3798530.6490000002},{"$f":"G17+L17","v":2036740.2209999999}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"D18+E18+F18","v":0},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
["N/A",1805,"Land",347842.83999999997,0,0,{"$f":"D19+E19+F19","v":347842.83999999997},null,0,0,0,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":347842.83999999997}]
[47,1808,"Buildings",2002008.8900000001,9430,0,{"$f":"D20+E20+F20","v":2011438.8900000001},null,-594759.12981796265,-34025.779230769229,0,{"$f":"I20+J20+K20","v":-628784.9090487319},{"$f":"G20+L20","v":1382653.9809512682}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",12563882.539999999,385941.95000000019,0,12949824.489999998,null,-4035052.7786052627,-426041.1638888889,0,-4461093.9424941521,8488730.5475058462]
[47,1820,"Distribution Station Equipment <50 kV",124226.26000000007,0,0,124226.26000000007,null,-124226.26,0,0,-124226.26,0]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",41217376.509999998,3614590.6499999948,0,44831967.159999996,null,-17404534.50451348,-727444.34861490678,0,-18131978.853128385,26699988.306871612]
[47,1835,"Overhead Conductors & Devices",45775263.88000001,2801780.8099999996,0,48577044.690000013,null,-19605870.399517801,-773213.16764799156,0,-20379083.567165792,28197961.122834221]
[47,1840,"Underground Conduit",28895699.794,1322950.0100000002,0,30218649.804000001,null,-13815251.535662794,-237821.02000384615,0,-14053072.55566664,16165577.248333361]
[47,1845,"Underground Conductors & Devices",43992963.529999994,2314665.8199999989,0,46307629.349999994,null,-20952216.300619286,-602471.12605555553,0,-21554687.426674843,24752941.923325151]
[47,1850,"Line Transformers",53612458.419999994,2460359.6000000006,0,56072818.019999996,null,-25826702.272884782,-805420.61335576919,0,-26632122.886240553,29440695.133759443]
[47,1855,"Services (Overhead & Underground)",2846083.4300000006,71241.030000000028,0,2917324.4600000009,null,-1455794.4323792972,-51033.525531468535,0,-1506827.9579107657,1410496.5020892352]
[47,null,"Meters",0,0,0,0,null,0,0,0,0,0]
[47,1860,"Meters",13162270.967599999,242967.18999999948,0,13405238.157599999,null,-4226420.5882000001,-888959.37679999997,0,-5115379.9649999999,8289858.1925999988]
["N/A",1905,"Land",301591.91000000003,0,0,301591.91000000003,null,0,0,0,0,301591.91000000003]
[47,1908,"Buildings & Fixtures",6327730.6699999999,90179.139999999941,0,6417909.8099999996,null,-3998322.1544999997,-178174.30966666667,0,-4176496.4641666664,2241413.3458333332]
[13,1910,"Leasehold Improvements",0,24525.07,0,24525.07,null,0,-8674.07,0,-8674.07,15851]
[8,null,"Office Furniture & Equipment (10 years)",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment",1010397.7339999999,107442.5,0,1117840.2339999999,null,-697575.11849999998,-50954.093999999997,0,-748529.21250000002,369311.02149999992]
[10,null,"Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[45,null,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware",3947267.65,227886.64999999994,-13932,4161222.3,null,-3147440.3429999999,-468078.55500000005,13932,-3601586.898,559635.40199999977]
[10,1930,"Transportation Equipment",6171025.2800000003,596193.81000000006,-521586.58,6245632.5099999998,null,-3495194.0162500003,-417100.114,521586.58,-3390707.5502500003,2854924.9597499995]
[8,1935,"Stores Equipment",97457.540000000008,14625,0,112082.54000000001,null,-97199.540000000008,-989.25,0,-98188.790000000008,13893.75]
[8,1940,"Tools, Shop & Garage Equipment",1754672.1329999999,66210.52999999997,-343008,1477874.6629999999,null,-1143742.838,-87348.147499999977,161985,-1069105.9855,408768.67749999999]
[8,1945,"Measurement & Testing Equipment",64529.153999999995,0,0,64529.153999999995,null,-56674.22866666667,-11306.264999999998,0,-67980.493666666662,-3451.3396666666667]
[8,1950,"Power Operated Equipment",15449.83,0,0,15449.83,null,-4371.7560000000003,-2946.28,0,-7318.0360000000001,8131.7939999999999]
[8,null,"Communications Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communication Equipment",40579.901999999987,0,0,40579.901999999987,null,-40405.512999999999,-8058.38,0,-48463.892999999996,-7883.9910000000091]
[8,1960,"Miscellaneous Equipment ",174538.59,179.0000000000035,197293,372010.58999999997,null,-45967.156944444447,-103677.2075,-142963,-292607.36444444442,79403.225555555546]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",714213.91,0,0,714213.91,null,-714213.91,0,0,-714213.91,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-22841507.949999999,-4496480.6400000006,0,-27337988.59,null,6409193.3447999991,578307.228,0,6987500.5727999993,-20350488.017200001]
[null,2005,"Property Under Finance Leases",61873.21,0,0,61873.21,null,-61873.21,0,0,-61873.21,0]
[null,2010,"Electric Plant Purchased or Sold",41000,0,0,41000,null,-15545.173913043478,-1212.1739130434783,0,-16757.347826086956,24242.652173913044]
[47,2440,"Deferred Revenue5",0,0,0,0,null,0,0,0,0,0]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D58)","v":246893741.75459996},{"$f":"SUM(E17:E58)","v":11217113.859999994},{"$f":"SUM(F17:F58)","v":-681233.58000000007},{"$f":"SUM(G17:G58)","v":257429622.03460002},null,{"$f":"SUM(I17:I58)","v":-118201840.80617478},{"$f":"SUM(J17:J58)","v":-6053491.3987089042},{"$f":"SUM(K17:K58)","v":554540.58000000007},{"$f":"SUM(L17:L58)","v":-123700791.62488374},{"$f":"SUM(M17:M58)","v":133728830.40971631}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D59:D61)","v":246893741.75459996},{"$f":"SUM(E59:E61)","v":11217113.859999994},-681233.58000000007,257429622.03460002,null,{"$f":"SUM(I59:I61)","v":-118201840.80617478},-6053491.3987089042,554540.58000000007,-123700791.62488374,133728830.40971631]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J62+J63","v":-6053491.3987089042}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-417100.114]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-(J64-K67)","v":5636391.2847089041}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont E+ 2016CGAAP","index":23,"n_rows":88,"n_cols":13,"rows_kept":88,"cut":false,"hidden":false,"merged":[[63,2,63,8],[8,0,8,12],[9,0,9,12],[10,0,10,12],[14,3,14,6],[62,2,62,8],[75,1,76,12],[78,1,79,12],[81,1,81,12],[87,1,89,12],[91,1,92,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
["Energy+ Consolidated (Former Cambridge and North Dumfries Hydro Inc. and Brant County Power Inc.)"]
[null,null,null,null,"Accounting Standard","CGAAP"]
[null,null,null,null,"Year ",2016]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",5835270.8700000001,1069385.75,0,{"$f":"D17+E17+F17","v":6904656.6200000001},null,-3798530.6490000002,-839876.36,0,{"$f":"I17+J17+K17","v":-4638407.0090000005},{"$f":"G17+L17","v":2266249.6109999996}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"D18+E18+F18","v":0},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
["N/A",1805,"Land",347842.83999999997,0,0,{"$f":"D19+E19+F19","v":347842.83999999997},null,0,0,0,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":347842.83999999997}]
[47,1808,"Buildings",2011438.8900000001,20,0,{"$f":"D20+E20+F20","v":2011458.8900000001},null,-628784.9090487319,-30957.11,0,{"$f":"I20+J20+K20","v":-659742.01904873189},{"$f":"G20+L20","v":1351716.8709512684}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",12949824.489999998,61985,0,13011809.489999998,null,-4461093.9424941521,-433366.22,0,-4894460.1624941519,8117349.3275058465]
[47,1820,"Distribution Station Equipment <50 kV",124226.26000000007,0,0,124226.26000000007,null,-124226.26,0,0,-124226.26,0]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",44831967.159999996,4001764.08,0,48833731.239999995,null,-18131978.853128385,-454413.74524527905,0,-18586392.598373663,30247338.641626332]
[47,1835,"Overhead Conductors & Devices",48577044.690000013,3652752,0,52229796.690000013,null,-20379083.567165792,-815866.44205420802,0,-21194950.00922,31034846.680780012]
[47,1840,"Underground Conduit",30218649.804000001,1641358.07,0,31860007.874000002,null,-14053072.55566664,-233372.790049993,0,-14286445.345716633,17573562.528283369]
[47,1845,"Underground Conductors & Devices",46307629.349999994,2241115.2999999998,0,48548744.649999991,null,-21554687.426674843,-611389.76208329597,0,-22166077.188758139,26382667.461241852]
[47,1850,"Line Transformers",56072818.019999996,2420999.46,0,58493817.479999997,null,-26632122.886240553,-695097.79171675898,0,-27327220.677957311,31166596.802042685]
[47,1855,"Services (Overhead & Underground)",2917324.4600000009,0,0,2917324.4600000009,null,-1506827.9579107657,-8451.9800000000032,0,-1515279.9379107656,1402044.5220892353]
[47,null,"Meters",0,0,0,0,null,0,0,0,0,0]
[47,1860,"Meters",13405238.157599999,266978.65000000002,0,13672216.807599999,null,-5115379.9649999999,-1114981.9300000002,0,-6230361.8949999996,7441854.9125999995]
["N/A",1905,"Land",301591.91000000003,0,-168.5,301423.41000000003,null,0,0,0,0,301423.41000000003]
[47,1908,"Buildings & Fixtures",6417909.8099999996,26749.71,0,6444659.5199999996,null,-4176496.4641666664,-204937.19,0,-4381433.6541666668,2063225.8658333328]
[13,1910,"Leasehold Improvements",24525.07,0,0,24525.07,null,-8674.07,-15851,0,-24525.07,0]
[8,null,"Office Furniture & Equipment (10 years)",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment",1117840.2339999999,31289.46,0,1149129.6939999999,null,-748529.21250000002,-60456.11,0,-808985.32250000001,340144.37149999989]
[10,null,"Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[45,null,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware",4161222.3,191363.8100000002,-35921.879999999997,4316664.2300000004,null,-3601586.898,-370474.83,35921.879999999997,-3936139.8480000002,380524.38200000022]
[10,1930,"Transportation Equipment",6245632.5099999998,417159.07,-118115.13,6544676.4500000002,null,-3390707.5502500003,-335577.99,103990.88,-3622294.6602500007,2922381.7897499995]
[8,1935,"Stores Equipment",112082.54000000001,0,0,112082.54000000001,null,-98188.790000000008,-1462.5,0,-99651.290000000008,12431.25]
[8,1940,"Tools, Shop & Garage Equipment",1477874.6629999999,87827.430000000008,0,1565702.0929999999,null,-1069105.9855,-112983.63,0,-1182089.6154999998,383612.47750000004]
[8,1945,"Measurement & Testing Equipment",64529.153999999995,0,0,64529.153999999995,null,-67980.493666666662,3553.23,0,-64427.263666666659,101.89033333333646]
[8,1950,"Power Operated Equipment",15449.83,0,0,15449.83,null,-7318.0360000000001,-1768.38,0,-9086.4160000000011,6363.4139999999989]
[8,null,"Communications Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communication Equipment",40579.9,0,0,40579.9,null,-48463.89,7883.99,0,-40579.9,0]
[8,1960,"Miscellaneous Equipment ",372010.58999999997,0,0,372010.58999999997,null,-292607.36444444442,-8567.9199999999983,0,-301175.28444444441,70835.305555555562]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",714213.91,0,0,714213.91,null,-714213.91,0,0,-714213.91,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-27337988.59,63478.01,0,-27274510.579999998,null,6987500.5727999993,376444.87360665703,0,7363945.4464066559,-19910565.133593343]
[null,2005,"Property Under Finance Leases",61873.21,0,0,61873.21,null,-61873.21,0,0,-61873.21,0]
[null,2010,"Electric Plant Purchased or Sold",41000,0,-26668,14332,null,-16757,0,2425,-14332,0]
[47,2440,"Deferred Revenue5",0,-2826535,0,-2826535,null,0,146349,0,146349,-2680186]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D58)","v":257429622.03259999},{"$f":"SUM(E17:E58)","v":13347690.800000003},{"$f":"SUM(F17:F58)","v":-180873.51},{"$f":"SUM(G17:G58)","v":270596439.32260001},null,{"$f":"SUM(I17:I58)-1","v":-123700792.27405764},{"$f":"SUM(J17:J58)+1","v":-5815621.5875428785},{"$f":"SUM(K17:K58)","v":142337.76},{"$f":"SUM(L17:L58)-1","v":-129374077.10160051},{"$f":"SUM(M17:M58)","v":141222363.22099948}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D59:D61)","v":257429622.03259999},{"$f":"SUM(E59:E61)","v":13347690.800000003},-180873.51,270596439.32260001,null,{"$f":"SUM(I59:I61)","v":-123700792.27405764},-5815621.5875428785,142337.76,-129374077.10160051,141222363.22099948]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J62+J63","v":-5815621.5875428785}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-335577.99]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,0]
[null,null,null,null,null,null,null,null,"Removal Costs",null,511155]
[null,null,null,null,null,null,null,null,"Deferred Revenue incl. in Other Revenue",null,146349]
[null,null,null,null,null,null,null,null,"Conversion Adjustments",null,-23387]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-(J64-K67-K68-K69-K70-K71)","v":6114160.5975428782}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"NBV2014 Adj Info MIFRS E+","index":24,"n_rows":78,"n_cols":14,"rows_kept":78,"cut":false,"hidden":false,"merged":[[14,3,14,5],[14,7,14,9],[14,11,14,13],[8,0,8,12],[9,0,9,12],[10,0,10,12],[65,1,66,12],[68,1,69,12],[71,1,71,12],[77,1,79,12],[81,1,82,12]]}
[" ",null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
["Energy+ Consolidated (Former Cambridge and North Dumfries Hydro Inc. and Brant County Power Inc.)"]
[null,null,null,null,"Accounting Standard","CGAAP"]
[null,null,null,null,"Year ",2014]
[null,null,null,"Under IFRS, As of January 1, 2014, the NBV of the Assets became the Cost Basis and Acc. Amortization was set to NIL."]
[null,null,null,"Former Brant",null,null,null,"Former CND",null,null,null,"CONSOLIDATED"]
["CCA Class 2","OEB Account 3","Description 3","Cost","Acc. Amort","NBV",null,"Cost","Acc. Amort","NBV",null,"Cost","Acc. Amort","NBV"]
[12,1611,"Computer Software (Formally known as Account 1925)",0,-439108.859,-439108.9690000001,null,3524730.11,-1999040.13,1525689.98,null,{"$f":"D17+H17","v":3524730.11},{"$f":"E17+I17","v":-2438148.9890000001},{"$f":"L17+M17","v":1086581.1209999998}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,0,0,null,0,0,0,null,{"$f":"D18+H18","v":0},0,{"$f":"L18+M18","v":0}]
["N/A",1805,"Land",94919.62,0,94919.62,null,252923.22,0,252923.22,null,347842.83999999997,0,347842.83999999997]
[47,1808,"Buildings",811811.76000000013,-275313.80981796258,536497.95018203754,null,1190197.1299999999,-284771.88,905425.24999999988,null,2002008.8900000001,-560085.68981796259,1441923.2001820374]
[13,1810,"Leasehold Improvements",0,0,0,null,0,0,0,null,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",2510109,-495807.95860526315,2014301.0413947369,null,10053773.539999999,-3117519.44,6936254.0999999996,null,12563882.539999999,-3613327.3986052629,8950555.1413947362]
[47,1820,"Distribution Station Equipment <50 kV",124226.26,-124226.26,0,null,0,0,0,null,124226.26,-124226.26,0]
[47,1825,"Storage Battery Equipment",0,0,0,null,0,0,0,null,0,0,0]
[47,1830,"Poles, Towers & Fixtures",7224298.040000001,-2504061.9445134783,4720236.0954865227,null,31526865.920000002,-14720333.880000001,16806532.039999999,null,38751163.960000001,-17224395.82451348,21526768.135486521]
[47,1835,"Overhead Conductors & Devices",5762837.7300000004,-1902770.788960719,3860066.9410392814,null,37630438.780000001,-17302840.039999999,20327598.740000002,null,43393276.510000005,-19205610.828960717,24187665.681039289]
[47,1840,"Underground Conduit",605550.16400000022,-272053.76566279581,333496.39833720442,null,27728746.949999999,-13324663.199999999,14404083.75,null,28334297.114,-13596716.965662794,14737580.148337206]
[47,1845,"Underground Conductors & Devices",2547838.86,-1234321.5972303948,1313517.262769605,null,40244002.229999997,-19190611.510000002,21053390.719999995,null,42791841.089999996,-20424933.107230395,22366907.982769601]
[47,1850,"Line Transformers",5497858.6200000001,-2292165.7928847801,3205692.82711522,null,46238994.149999999,-22915043.5,23323950.649999999,null,51736852.769999996,-25207209.292884782,26529643.477115214]
[47,1855,"Services (Overhead & Underground)",2786109.9800000004,-1406141.4323792972,1379968.5476207032,null,0,0,0,null,2786109.9800000004,-1406141.4323792972,1379968.5476207032]
[47,null,"Meters",0,0,0,null,0,0,0,null,0,0,0]
[47,1860,"Meters",2702135.657600001,-910135.76820000005,1791999.8894000009,null,10164608.699999999,-2434033.04,7730575.6599999992,null,12866744.3576,-3344168.8081999999,9522575.5493999999]
["N/A",1905,"Land",87795,0,87795,null,213796.91,0,213796.91,null,301591.91000000003,0,301591.91000000003]
[47,1908,"Buildings & Fixtures",522773.52,-125815.70450000001,396957.81550000003,null,5575327.9199999999,-3688406.03,1886921.8900000001,null,6098101.4399999995,-3814221.7344999998,2283879.7054999997]
[13,1910,"Leasehold Improvements",0,0,0,null,0,0,0,null,0,0,0]
[8,null,"Office Furniture & Equipment (10 years)",0,0,0,null,0,0,0,null,0,0,0]
[8,1915,"Office Furniture & Equipment",186657.12399999998,-125169.85850000002,61487.265499999965,null,772182.3,-527747.28,244435.02000000002,null,958839.424,-652917.1385,305922.2855]
[10,null,"Computer Equipment - Hardware",0,0,0,null,0,0,0,null,0,0,0]
[45,null,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,null,0,0,0,null,0,0,0]
[45.1,1920,"Computer Equip.-Hardware",1494590.3,-728720.54300000006,765869.75699999998,null,2515575.2999999998,-1894381.71,621193.58999999985,null,4010165.5999999996,-2623102.253,1387063.3469999996]
[10,1930,"Transportation Equipment",1200282.7,-659868.19924999995,540414.50075000001,null,4361423.38,-2715516.42,1645906.96,null,5561706.0800000001,-3375384.61925,2186321.4607500001]
[8,1935,"Stores Equipment",3728.5800000000054,-2954.58,774.00000000000546,null,93728.960000000006,-93728.960000000006,0,null,97457.540000000008,-96683.540000000008,774]
[8,1940,"Tools, Shop & Garage Equipment",547913.01300000004,-239578.36800000002,308334.64500000002,null,1151630.1499999999,-734419.52,417210.62999999989,null,1699543.1629999999,-973997.88800000004,725545.27499999991]
[8,1945,"Measurement & Testing Equipment",64529.153999999995,-53367.96366666667,11161.190333333325,null,0,0,0,null,64529.153999999995,-53367.96366666667,11161.190333333325]
[8,1950,"Power Operated Equipment",2707.97,-2699.67,8.2999999999997272,null,0,0,0,null,2707.97,-2699.67,8.2999999999997272]
[8,null,"Communications Equipment",0,0,0,null,0,0,0,null,0,0,0]
[8,1955,"Communication Equipment",40579.901999999987,-40067.512999999999,512.3889999999883,null,0,0,0,null,40579.901999999987,-40067.512999999999,512.3889999999883]
[8,1960,"Miscellaneous Equipment ",300309.24,-67113.134722222225,233196.10527777777,null,0,0,0,null,300309.24,-67113.134722222225,233196.10527777777]
[47,1970,"Load Management Controls Customer Premises",0,0,0,null,0,0,0,null,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,null,0,0,0,null,0,0,0]
[47,1980,"System Supervisor Equipment",0,0,0,null,714213.91,-714213.91,0,null,714213.91,-714213.91,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,null,0,0,0,null,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,null,0,0,0,null,0,0,0]
[47,1995,"Contributions & Grants",-1946053.95,779530.15480000002,-1166523.7952000001,null,-20139307.300000001,5135419.55,-15003887.75,null,-22085361.25,5914949.7047999995,-16170411.545200001]
[null,2005,"Property Under Finance Leases",0,0,0,null,61873.2,-61873.2,0,null,61873.2,-61873.2,0]
[null,2010,"Electric Plant Purchased or Sold",41000,-14332.173913043478,26667.82608695652,null,0,0,0,null,41000,-14332.173913043478,26667.82608695652]
[47,2440,"Deferred Revenue5",0,0,0,null,0,0,0,null,0,0,0]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D58)","v":33214508.244600002},{"$f":"SUM(E17:E58)","v":-13136265.531006625},{"$f":"SUM(F17:F58)-1","v":20078241.603593376},null,{"$f":"SUM(H17:H58)","v":203875725.45999998},{"$f":"SUM(I17:I58)","v":-100583724.09999999},{"$f":"SUM(J17:J58)","v":103292001.35999997},null,{"$f":"SUM(L17:L58)","v":237090233.70459998},{"$f":"SUM(M17:M58)","v":-113719989.63100664},{"$f":"SUM(N17:N58)","v":123370244.07359338}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)"]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)"]
[null,null,"Total PP&E",{"$f":"SUM(D59:D61)","v":33214508.244600002},{"$f":"SUM(E59:E61)","v":-13136265.531006625},{"$f":"SUM(F59:F61)","v":20078241.603593376},null,{"$f":"SUM(H59:H61)","v":203875725.45999998},{"$f":"SUM(I59:I61)","v":-100583724.09999999},{"$f":"SUM(J59:J61)","v":103292001.35999997},null,{"$f":"SUM(L59:L61)","v":237090233.70459998},{"$f":"SUM(M59:M61)","v":-113719989.63100664},{"$f":"SUM(N59:N61)","v":123370244.07359338}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont E+ 2014MIFRS","index":25,"n_rows":86,"n_cols":13,"rows_kept":86,"cut":false,"hidden":false,"merged":[[62,2,62,8],[8,0,8,12],[9,0,9,12],[10,0,10,12],[14,3,14,6],[61,2,61,8],[73,1,74,12],[76,1,77,12],[79,1,79,12],[85,1,87,12],[89,1,90,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
["Energy+ Consolidated (Former Cambridge and North Dumfries Hydro Inc. and Brant County Power Inc.)"]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2014,"RESTATED MIFRS"]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",1086581.0109999999,948115.13,0,{"$f":"D17+E17+F17","v":2034696.1409999998},null,0,-613532.00100000005,0,{"$f":"I17+J17+K17","v":-613532.00100000005},{"$f":"G17+L17","v":1421164.1399999997}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"D18+E18+F18","v":0},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
["N/A",1805,"Land",347842.83999999997,0,0,{"$f":"D19+E19+F19","v":347842.83999999997},null,0,0,0,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":347842.83999999997}]
[47,1808,"Buildings",1441923.2001820374,0,0,{"$f":"D20+E20+F20","v":1441923.2001820374},null,0,-34673.440000000002,0,{"$f":"I20+J20+K20","v":-34673.440000000002},{"$f":"G20+L20","v":1407249.7601820375}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",8950555.1413947362,0,0,8950555.1413947362,null,0,-421725.38,0,-421725.38,8528829.7613947354]
[47,1820,"Distribution Station Equipment <50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",21526768.135486521,2466212.5499999998,-248310,23744670.685486522,null,0,-657244.67999999993,613644,-43600.679999999935,23701070.005486522]
[47,1835,"Overhead Conductors & Devices",24187665.681039285,2381987.370000001,0,26569653.051039286,null,0,-719375.57055708254,319116,-400259.57055708254,26169393.480482202]
[47,1840,"Underground Conduit",14737580.148337204,561402.68000000017,0,15298982.828337204,null,0,-218534.57,0,-218534.57,15080448.258337203]
[47,1845,"Underground Conductors & Devices",22366907.982769601,1201122.4400000002,0,23568030.422769602,null,0,-560687.19338888896,33404,-527283.19338888896,23040747.229380712]
[47,1850,"Line Transformers",26529643.477115218,1875605.649999999,-617504,27787745.127115216,null,0,-762119.98,660275,-101844.97999999998,27685900.147115216]
[47,1855,"Services (Overhead & Underground)",1379968.5476207032,59973.450000000033,0,1439941.9976207032,null,0,-49653,0,-49653,1390288.9976207032]
[47,1860,"Meters",9522575.5493999999,295526.60999999929,-221915,9596187.1593999993,null,0,-882251.78,95321,-786930.78,8809256.3794]
["N/A",1905,"Land",301591.91000000003,0,0,301591.91000000003,null,0,0,0,0,301591.91000000003]
[47,1908,"Buildings & Fixtures",2283879.7055000002,229629.23,0,2513508.9355000001,null,0,-184100.42,0,-184100.42,2329408.5155000002]
[13,1910,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[8,null,"Office Furniture & Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment",305922.2855,51558.31,0,357480.5955,null,0,-44657.98,0,-44657.98,312822.61550000001]
[10,null,"Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[45,null,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware",1387063.3469999998,598258.36999999988,-661156.31999999995,1324165.3969999999,null,0,-553836.71,29498.62,-524338.09,799827.30699999991]
[10,1930,"Transportation Equipment",2186321.4607500001,848073.62,-238754.42,2795640.6607500003,null,0,-358563.81700000004,238754.42,-119809.39700000003,2675831.2637500004]
[8,1935,"Stores Equipment",774.00000000000546,0,0,774.00000000000546,null,0,-516,0,-516,258.00000000000546]
[8,1940,"Tools, Shop & Garage Equipment",725545.27499999991,55128.97,0,780674.24499999988,null,0,-169744.95,0,-169744.95,610929.29499999993]
[8,1945,"Measurement & Testing Equipment",11161.190333333325,0,0,11161.190333333325,null,0,-3306.2649999999976,0,-3306.2649999999976,7854.9253333333272]
[8,1950,"Power Operated Equipment",8.2999999999997272,12741.86,0,12750.16,null,0,-1672.0860000000002,0,-1672.0860000000002,11078.074000000001]
[8,null,"Communications Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communication Equipment",512.3889999999883,0,0,512.3889999999883,null,0,-338,0,-338,174.3889999999883]
[8,1960,"Miscellaneous Equipment ",233196.10527777777,0,-125770.65,107425.45527777777,null,0,-13074.022222222222,34220,21145.977777777778,128571.43305555555]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-16170411.5452,0,0,-16170411.5452,null,0,483916.64,0,483916.64,-15686494.905199999]
[null,2005,"Property Under Finance Leases",0,0,0,0,null,0,0,0,0,0]
[null,2010,"Electric Plant Purchased or Sold",26667.82608695652,0,0,26667.82608695652,null,0,-1213,0,-1213,25454.82608695652]
[47,2440,"Deferred Revenue5",0,-756146.7,0,-756146.7,null,0,10327,0,10327,-745819.7]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D57)","v":123370243.96359336},{"$f":"SUM(E17:E57)","v":10829189.539999999},{"$f":"SUM(F17:F57)","v":-2113410.3899999997},{"$f":"SUM(G17:G57)","v":132086023.11359333},null,{"$f":"SUM(I17:I57)","v":0},{"$f":"SUM(J17:J57)","v":-5756577.2051681932},{"$f":"SUM(K17:K57)","v":2024233.04},{"$f":"SUM(L17:L57)","v":-3732344.1651681927},{"$f":"SUM(M17:M57)","v":128353678.94842511}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D59+E59+F59","v":0},null,null,null,null,{"$f":"I59+J59+K59","v":0},{"$f":"G59+L59","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D58:D60)","v":123370243.96359336},{"$f":"SUM(E58:E60)","v":10829189.539999999},{"$f":"SUM(F58:F60)","v":-2113410.3899999997},132086023.11359333,null,{"$f":"SUM(I58:I60)","v":0},-5756577.2051681932,2024233.04,-3732344.1651681927,128353678.94842511]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J61+J62","v":-5756577.2051681932}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-358563.81700000004]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,-112906.37322222222]
[null,null,null,null,null,null,null,null,"Stranded Meter Adjustment (CND)",null,312120]
[null,null,null,null,null,null,null,null,"Removal Costs",null,354855]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-(J63-K66-K67-K68-K69)","v":5952082.0149459708}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont E+ 2015MIFRS","index":26,"n_rows":87,"n_cols":13,"rows_kept":87,"cut":false,"hidden":false,"merged":[[77,1,78,12],[80,1,80,12],[86,1,88,12],[90,1,91,12],[8,0,8,12],[9,0,9,12],[14,3,14,6],[62,2,62,8],[63,2,63,8],[74,1,75,12],[10,0,10,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
["Energy+ Consolidated (Former Cambridge and North Dumfries Hydro Inc. and Brant County Power Inc.)"]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2015]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",2034696.1410000001,1362425.7400000002,0,{"$f":"D17+E17+F17","v":3397121.8810000001},null,-613532.00100000005,-746849.65899999999,0,{"$f":"I17+J17+K17","v":-1360381.6600000001},{"$f":"G17+L17","v":2036740.2209999999}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"D18+E18+F18","v":0},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
["N/A",1805,"Land",347842.83999999997,0,0,{"$f":"D19+E19+F19","v":347842.83999999997},null,0,0,0,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":347842.83999999997}]
[47,1808,"Buildings",1441923.2001820374,9430,0,{"$f":"D20+E20+F20","v":1451353.2001820374},null,-34673.440000000002,-34025.779230769229,0,{"$f":"I20+J20+K20","v":-68699.219230769231},{"$f":"G20+L20","v":1382653.9809512682}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",8950555.1413947362,385941.95000000019,0,9336497.0913947374,null,-421725.38,-426041.1638888889,0,-847766.5438888889,8488730.5475058481]
[47,1820,"Distribution Station Equipment <50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",23744670.685486525,3614590.6499999948,-373498,26985763.33548652,null,-43600.679999999993,-727444.34861490678,204866,-566179.02861490683,26419584.306871612]
[47,1835,"Overhead Conductors & Devices",26569653.051039286,2801780.8099999996,0,29371433.861039285,null,-400259.57055708254,-773213.16764799156,0,-1173472.7382050741,28197961.122834209]
[47,1840,"Underground Conduit",15298982.828337204,1322950.0100000002,0,16621932.838337203,null,-218534.57,-237821.02000384615,0,-456355.59000384616,16165577.248333357]
[47,1845,"Underground Conductors & Devices",23568030.422769602,2314665.8199999989,0,25882696.242769603,null,-527283.19338888896,-602471.12605555553,0,-1129754.3194444445,24752941.923325159]
[47,1850,"Line Transformers",27787745.127115216,2460359.6000000006,-860274,29387830.727115218,null,-101844.97999999998,-805420.61335576919,721624,-185641.59335576918,29202189.13375945]
[47,1855,"Services (Overhead & Underground)",1439941.9976207032,71241.030000000028,0,1511183.0276207032,null,-49653,-51033.525531468535,0,-100686.52553146853,1410496.5020892348]
[47,null,"Meters",0,0,0,0,null,0,0,0,0,0]
[47,1860,"Meters",9596187.1593999993,242967.18999999948,-46856,9792298.3493999988,null,-786930.78,-888959.37679999997,16848,-1659042.1568,8133256.1925999988]
["N/A",1905,"Land",301591.91000000003,0,0,301591.91000000003,null,0,0,0,0,301591.91000000003]
[47,1908,"Buildings & Fixtures",2513508.9355000001,90179.139999999941,0,2603688.0755000003,null,-184100.42,-178174.30966666667,0,-362274.72966666671,2241413.3458333337]
[13,1910,"Leasehold Improvements",0,24525.07,0,24525.07,null,0,-8674.07,0,-8674.07,15851]
[8,1915,"Office Furniture & Equipment (10 years)",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment",357480.5955,107442.5,0,464923.0955,null,-44657.98,-50954.093999999997,0,-95612.073999999993,369311.02150000003]
[10,1920,"Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware",1324165.3969999994,227886.64999999994,-13932,1538120.0469999993,null,-524338.09000000008,-468078.55500000005,13932,-978484.64500000014,559635.40199999919]
[10,1930,"Transportation Equipment",2795640.6607500003,596193.81000000006,-521586.58,2870247.8907500003,null,-119809.397,-417100.114,521586.58,-15322.930999999924,2854924.9597500004]
[8,1935,"Stores Equipment",774.00000000000546,14625,0,15399.000000000005,null,-516,-989.25,0,-1505.25,13893.750000000005]
[8,1940,"Tools, Shop & Garage Equipment",780674.24499999988,66210.52999999997,-343008,503876.77499999991,null,-169744.95,-87348.147499999977,161985,-95108.097499999974,408768.67749999993]
[8,1945,"Measurement & Testing Equipment",11161.190333333325,0,0,11161.190333333325,null,-3306.2649999999976,-11306.264999999998,0,-14612.529999999995,-3451.3396666666704]
[8,1950,"Power Operated Equipment",12750.16,0,0,12750.16,null,-1672.0860000000002,-2946.28,0,-4618.366,8131.7939999999999]
[8,null,"Communications Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",512.3889999999883,0,0,512.3889999999883,null,-338,-8058.38,0,-8396.380000000001,-7883.9910000000127]
[8,1960,"Miscellaneous Equipment ",107425.45527777777,179.0000000000035,197293,304897.45527777774,null,21145.977777777778,-103677.2075,-142963,-225494.22972222223,79403.225555555517]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-16170411.5452,0,0,-16170411.5452,null,483916.64,508037.228,0,991953.86800000002,-15178457.677199999]
[null,2005,"Property Under Finance Leases",0,0,0,0,null,0,0,0,0,0]
[null,2010,"Electric Plant Purchased or Sold",26667.82608695652,0,0,26667.82608695652,null,-1213,-1212.1739130434783,0,{"$f":"I56+J56+K56","v":-2425.173913043478},{"$f":"G56+L56","v":24242.65217391304}]
[47,2440,"Deferred Revenue5",-756146.7,-4496480.6400000006,0,-5252627.3400000008,null,10327,70270,0,80597,-5172030.3400000008]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D58)","v":132086023.11359333},{"$f":"SUM(E17:E58)","v":11217113.859999994},{"$f":"SUM(F17:F58)","v":-1961861.58},{"$f":"SUM(G17:G58)","v":141341275.39359334},null,{"$f":"SUM(I17:I58)","v":-3732344.1651681936},{"$f":"SUM(J17:J58)","v":-6053491.3987089042},{"$f":"SUM(K17:K58)","v":1497878.58},{"$f":"SUM(L17:L58)","v":-8287956.9838771038},{"$f":"SUM(M17:M58)","v":133053318.40971628}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D59:D61)","v":132086023.11359333},{"$f":"SUM(E59:E61)","v":11217113.859999994},-1961861.58,141341275.39359334,null,{"$f":"SUM(I59:I61)","v":-3732344.1651681936},-6053491.3987089042,1497878.58,-8287956.9838771038,133053318.40971628]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J62+J63","v":-6053491.3987089042}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-417100.114]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,-24519.022499999981]
[null,null,null,null,null,null,null,null,"Removal Costs",null,457428]
[null,null,null,null,null,null,null,null,"Miscellaneous Adjustments",null,-26639]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-(J64-K67-K68-K69-K70)","v":6042661.2622089041}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont E+ 2016MIFRS","index":27,"n_rows":88,"n_cols":13,"rows_kept":88,"cut":false,"hidden":false,"merged":[[78,1,79,12],[81,1,81,12],[87,1,89,12],[91,1,92,12],[8,0,8,12],[9,0,9,12],[14,3,14,6],[62,2,62,8],[63,2,63,8],[75,1,76,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2016]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",3397121.8810000001,1069385.75,0,{"$f":"D17+E17+F17","v":4466507.6310000001},null,-1360381.6600000001,-839876.36,0,{"$f":"I17+J17+K17","v":-2200258.02},{"$f":"G17+L17","v":2266249.611}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"D18+E18+F18","v":0},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
["N/A",1805,"Land",347842.83999999997,0,0,{"$f":"D19+E19+F19","v":347842.83999999997},null,0,0,0,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":347842.83999999997}]
[47,1808,"Buildings",1451353.2001820374,20,0,{"$f":"D20+E20+F20","v":1451373.2001820374},null,-68699.219230769231,-30957.11,0,{"$f":"I20+J20+K20","v":-99656.329230769232},{"$f":"G20+L20","v":1351716.8709512681}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",9336497.0913947374,61985,0,9398482.0913947374,null,-847766.5438888889,-433366.22,0,-1281132.763888889,8117349.3275058484]
[47,1820,"Distribution Station Equipment <50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",26985763.33548652,4001764.08,-274992.46999999997,30712534.945486523,null,-566179.02861490683,-454413.74524527905,166216.62,-854376.15386018588,29858158.791626338]
[47,1835,"Overhead Conductors & Devices",29371433.861039285,3652752,0,33024185.861039285,null,-1173472.7382050741,-815866.44205420802,0,-1989339.1802592822,31034846.680780001]
[47,1840,"Underground Conduit",16621932.838337203,1641358.07,0,18263290.908337202,null,-456355.59000384616,-233372.790049993,0,-689728.38005383918,17573562.528283361]
[47,1845,"Underground Conductors & Devices",25882696.242769603,2241115.2999999998,0,28123811.542769603,null,-1129754.3194444445,-611389.76208329597,0,-1741144.0815277405,26382667.461241864]
[47,1850,"Line Transformers",29387830.727115218,2420999.46,-664824.17000000004,31144006.017115217,null,-185641.59335576918,-695097.79171675898,489309.77,-391429.61507252813,30752576.402042687]
[47,1855,"Services (Overhead & Underground)",1511183.0276207032,0,0,1511183.0276207032,null,-100686.52553146853,-8451.9800000000032,0,-109138.50553146855,1402044.5220892346]
[47,null,"Meters",0,0,0,0,null,0,0,0,0,0]
[47,1860,"Meters",9792298.3493999988,266978.65000000002,-104162.63,9955114.3693999983,null,-1659042.1568,-1114981.9300000002,32009.23,-2742014.8568000002,7213099.5125999982]
["N/A",1905,"Land",301591.91000000003,0,-168.5,301423.41000000003,null,0,0,0,0,301423.41000000003]
[47,1908,"Buildings & Fixtures",2603688.0755000003,26749.71,0,2630437.7855000002,null,-362274.72966666671,-204937.19,0,-567211.91966666677,2063225.8658333335]
[13,1910,"Leasehold Improvements",24525.07,0,0,24525.07,null,-8674.07,-15851,0,-24525.07,0]
[8,null,"Office Furniture & Equipment (10 years)",0,0,0,0,null,0,null,0,0,0]
[8,1915,"Office Furniture & Equipment",464923.0955,31289.46,0,496212.55550000002,null,-95612.073999999993,-60456.11,0,-156068.18400000001,340144.37150000001]
[10,null,"Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[45,null,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware",1538120.0469999993,191363.8100000002,-35921.879999999997,1693561.9769999997,null,-978484.64500000014,-370474.83,35921.879999999997,-1313037.5950000002,380524.38199999952]
[10,1930,"Transportation Equipment",2870247.8907500003,417159.07,-118115.13,3169291.8307500002,null,-15322.930999999924,-335577.99,103990.88,-246910.04099999991,2922381.7897500005]
[8,1935,"Stores Equipment",15399.000000000005,0,0,15399.000000000005,null,-1505.25,-1462.5,0,-2967.75,12431.250000000005]
[8,1940,"Tools, Shop & Garage Equipment",503876.77499999991,87827.430000000008,0,591704.20499999996,null,-95108.097499999974,-112983.63,0,-208091.72749999998,383612.47749999998]
[8,1945,"Measurement & Testing Equipment",11161.190333333325,0,0,11161.190333333325,null,-14612.529999999995,3553.23,0,-11059.299999999996,101.89033333332918]
[8,1950,"Power Operated Equipment",12750.16,0,0,12750.16,null,-4618.366,-1768.38,0,-6386.7460000000001,6363.4139999999998]
[8,null,"Communications Equipment",0,0,0,0,null,0,null,0,0,0]
[8,1955,"Communications Equipment",512,0,0,512,null,-8396,7884,0,{"$f":"I47+J47+K47","v":-512},0]
[8,1960,"Miscellaneous Equipment ",304897.45527777774,0,0,304897.45527777774,null,-225494.22972222223,-8567.9199999999983,0,-234062.14972222224,70835.305555555504]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-16170411.5452,63478.01,0,-16106933.5352,null,991953.86800000002,376444.87360665703,0,1368398.7416066569,-14738534.793593343]
[null,2005,"Property Under Finance Leases",0,0,0,0,null,0,0,0,0,0]
[null,2010,"Electric Plant Purchased or Sold",26668,0,-26668,0,null,-2425,0,2425,0,0]
[47,2440,"Deferred Revenue5",-5252627.3400000008,-2826535,0,-8079162.3400000008,null,80597,146349,0,226946,-7852216.3400000008]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D58)","v":141341275.17850637},{"$f":"SUM(E17:E58)","v":13347690.800000003},{"$f":"SUM(F17:F58)","v":-1224852.7799999998},{"$f":"SUM(G17:G58)","v":153464113.19850639},null,{"$f":"SUM(I17:I58)-1","v":-8287957.429964059},{"$f":"SUM(J17:J58)+1","v":-5815621.5775428787},{"$f":"SUM(K17:K58)","v":829873.38},{"$f":"SUM(L17:L58)","v":-13273705.627506934},{"$f":"SUM(M17:M58)","v":140190407.57099947}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D59:D61)","v":141341275.17850637},{"$f":"SUM(E59:E61)","v":13347690.800000003},-1224852.7799999998,153464113.19850639,null,{"$f":"SUM(I59:I61)","v":-8287957.429964059},-5815621.5775428787,829873.38,-13273705.627506934,140190407.57099947]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J62+J63","v":-5815621.5775428787}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-335577.99]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,0]
[null,null,null,null,null,null,null,null,"Removal Costs",null,511155]
[null,null,null,null,null,null,null,null,"Deferred Revenue incl. in Other Revenue",null,146349]
[null,null,null,null,null,null,null,null,"Conversion Adjustments",null,-23387]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-(J64-K67-K68-K69-K70-K71)","v":6114160.5875428785}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont E+ 2017MIFRS","index":28,"n_rows":87,"n_cols":13,"rows_kept":87,"cut":false,"hidden":false,"merged":[[77,1,78,12],[80,1,80,12],[86,1,88,12],[90,1,91,12],[8,0,8,12],[9,0,9,12],[14,3,14,6],[62,2,62,8],[63,2,63,8],[74,1,75,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2017]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",4466507.6310000001,603006,0,{"$f":"D17+E17+F17","v":5069513.6310000001},null,-2200258.02,-701000,0,{"$f":"I17+J17+K17","v":-2901258.02},{"$f":"G17+L17","v":2168255.611}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"D18+E18+F18","v":0},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
["N/A",1805,"Land",347842.83999999997,0,0,{"$f":"D19+E19+F19","v":347842.83999999997},null,0,0,0,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":347842.83999999997}]
[47,1808,"Buildings",1451373.2001820374,0,0,{"$f":"D20+E20+F20","v":1451373.2001820374},null,-99656.329230769232,-20000,0,{"$f":"I20+J20+K20","v":-119656.32923076923},{"$f":"G20+L20","v":1331716.8709512681}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",9398482.0913947374,0,0,9398482.0913947374,null,-1281132.763888889,-283000,0,-1564132.763888889,7834349.3275058484]
[47,1820,"Distribution Station Equipment <50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",30712534.945486523,1924298,-241710,32395122.945486523,null,-854376.15386018588,-694000,129235,-1419141.1538601858,30975981.791626338]
[47,1835,"Overhead Conductors & Devices",33024185.861039285,4360352,0,37384537.861039281,null,-1989339.1802592822,-995000,0,-2984339.1802592822,34400198.680780001]
[47,1840,"Underground Conduit",18263290.908337202,2159645,0,20422935.908337202,null,-689728.38005383918,-290000,0,-979728.38005383918,19443207.528283361]
[47,1845,"Underground Conductors & Devices",28123811.542769603,3044319,0,31168130.542769603,null,-1741144.0815277405,-736000,0,-2477144.0815277407,28690986.461241864]
[47,1850,"Line Transformers",31144006.017115217,2504142,-647775,33000373.01711522,null,-391429.61507252813,-888000,437059,-842370.61507252813,32158002.402042691]
[47,1855,"Services (Overhead & Underground)",1511183.0276207032,0,0,1511183.0276207032,null,-109138.50553146855,-42000,0,-151138.50553146855,1360044.5220892346]
[47,1860,"Meters",0,0,0,0,null,0,0,0,0,0]
[47,1860,"Meters",9955114.3693999983,780488,-271370,10464232.369399998,null,-2742014.8568000002,-811000,128637,-3424377.8568000002,7039854.5125999982]
["N/A",1905,"Land",301423.41000000003,0,0,301423.41000000003,null,0,0,0,0,301423.41000000003]
[47,1908,"Buildings & Fixtures",2630437.7855000002,110965,0,2741402.7855000002,null,-567211.91966666677,-160000,0,-727211.91966666677,2014190.8658333335]
[13,1910,"Leasehold Improvements",24525.07,0,0,24525.07,null,-24525.07,0,0,-24525.07,0]
[8,1915,"Office Furniture & Equipment (10 years)",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment",496212.55550000002,49537,0,545749.55550000002,null,-156068.18400000001,-56000,0,-212068.18400000001,333681.37150000001]
[10,null,"Computer Equipment - Hardware",0,null,0,0,null,0,0,0,0,0]
[45,null,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware",1693561.9769999997,342966,0,2036527.9769999997,null,-1313037.5950000002,-384000,0,-1697037.5950000002,339490.38199999952]
[10,1930,"Transportation Equipment",3169291.8307500002,359000,0,3528291.8307500002,null,-246910.04099999991,-461000,0,-707910.04099999997,2820381.7897500005]
[8,1935,"Stores Equipment",15399.000000000005,null,0,15399.000000000005,null,-2967.75,-1000,0,-3967.75,11431.250000000005]
[8,1940,"Tools, Shop & Garage Equipment",591704.20499999996,159500,0,751204.20499999996,null,-208091.72749999998,-94000,0,-302091.72749999998,449112.47749999998]
[8,1945,"Measurement & Testing Equipment",11161.190333333325,0,0,11161.190333333325,null,-11059.299999999996,0,0,-11059.299999999996,101.89033333332918]
[8,1950,"Power Operated Equipment",12750.16,0,0,12750.16,null,-6386.7460000000001,-3000,0,-9386.7459999999992,3363.4140000000007]
[8,null,"Communications Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",512,0,0,512,null,-512,0,0,-512,0]
[8,1960,"Miscellaneous Equipment ",304897.45527777774,0,0,304897.45527777774,null,-234062.14972222224,-66000,0,-300062.14972222224,4835.3055555555038]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-16106933.5352,0,0,-16106933.5352,null,1368398.7416066569,417000,0,1785398.7416066569,-14321534.793593343]
[null,2005,"Property Under Finance Leases",0,0,0,0,null,0,0,0,{"$f":"I55+J55+K55","v":0},{"$f":"G55+L55","v":0}]
[null,2010,"Electric Plant Purchased or Sold",0,0,0,0,null,0,0,0,0,0]
[47,2440,"Deferred Revenue5",-8079162.3400000008,-1182000,0,-9261162.3399999999,null,226946,189000,0,415946,-8845216.3399999999]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D58)+1","v":153464114.19850639},{"$f":"SUM(E17:E58)","v":15216218},{"$f":"SUM(F17:F58)","v":-1160855},{"$f":"SUM(G17:G58)+1","v":167519477.19850639},null,{"$f":"SUM(I17:I58)","v":-13273705.627506934},{"$f":"SUM(J17:J58)","v":-6079000},{"$f":"SUM(K17:K58)","v":694931},{"$f":"SUM(L17:L58)","v":-18657774.627506934},{"$f":"SUM(M17:M58)","v":148861701.57099947}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D59:D61)","v":153464114.19850639},{"$f":"SUM(E59:E61)","v":15216218},-1160855,167519477.19850639,null,{"$f":"SUM(I59:I61)","v":-13273705.627506934},-6079000,694931,-18657774.627506934,148861701.57099947]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J62+J63","v":-6079000}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-461000]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Removal Costs",null,568000]
[null,null,null,null,null,null,null,null,"Deferred Revenue incl. in Other Revenue",null,189000]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-(J64-K67-K68-K69-K70)","v":6375000}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont E+ 2018MIFRS","index":29,"n_rows":87,"n_cols":13,"rows_kept":87,"cut":false,"hidden":false,"merged":[[77,1,78,12],[80,1,80,12],[86,1,88,12],[90,1,91,12],[8,0,8,12],[9,0,9,12],[14,3,14,6],[62,2,62,8],[63,2,63,8],[74,1,75,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2018]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",5069513.6310000001,612200,0,{"$f":"D17+E17+F17","v":5681713.6310000001},null,-2901258.02,-766258,0,{"$f":"I17+J17+K17","v":-3667516.02},{"$f":"G17+L17","v":2014197.611}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"D18+E18+F18","v":0},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
["N/A",1805,"Land",347842.83999999997,0,0,{"$f":"D19+E19+F19","v":347842.83999999997},null,0,0,0,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":347842.83999999997}]
[47,1808,"Buildings",1451373.2001820374,0,0,{"$f":"D20+E20+F20","v":1451373.2001820374},null,-119656.32923076923,-32798,0,{"$f":"I20+J20+K20","v":-152454.32923076925},{"$f":"G20+L20","v":1298918.8709512681}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",9398482.0913947374,35000,0,9433482.0913947374,null,-1564132.763888889,-267755,0,-1831887.763888889,7601594.3275058484]
[47,1820,"Distribution Station Equipment <50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",32395122.945486523,3106118,-250000,35251240.945486523,null,-1419141.1538601858,-818619,175000,-2062760.1538601858,33188480.791626338]
[47,1835,"Overhead Conductors & Devices",37384537.861039281,3617082,0,41001619.861039281,null,-2984339.1802592822,-1061136.0544444399,0,-4045475.2347037224,36956144.626335561]
[47,1840,"Underground Conduit",20422935.908337202,1285479,0,21708414.908337202,null,-979728.38005383918,-297713.91064102598,0,-1277442.2906948652,20430972.617642336]
[47,1845,"Underground Conductors & Devices",31168130.542769603,1812061,0,32980191.542769603,null,-2477144.0815277407,-762716.64101240505,0,-3239860.7225401457,29740330.820229456]
[47,1850,"Line Transformers",33000373.01711522,1891075,-450000,34441448.01711522,null,-842370.61507252813,-941503.92358094396,315000,-1468874.538653472,32972573.47846175]
[47,1855,"Services (Overhead & Underground)",1511183.0276207032,0,0,1511183.0276207032,null,-151138.50553146855,-42514,0,-193652.50553146855,1317530.5220892346]
[47,1860,"Meters",0,0,0,0,null,0,0,0,0,0]
[47,1860,"Meters",10464232.369399998,824242,-300000,10988474.369399998,null,-3424377.8568000002,-852257,210000,-4066634.8568000002,6921839.5125999982]
["N/A",1905,"Land",301423.41000000003,0,-87795,213628.41000000003,null,0,0,0,0,213628.41000000003]
[47,1908,"Buildings & Fixtures",2741402.7855000002,14500,-544100,2211802.7855000002,null,-727211.91966666677,-167005,273198,-621018.91966666677,1590783.8658333335]
[13,1910,"Leasehold Improvements",24525.07,0,0,24525.07,null,-24525.07,0,0,-24525.07,0]
[8,1915,"Office Furniture & Equipment (10 years)",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment",545749.55550000002,9200,0,554949.55550000002,null,-212068.18400000001,-59933,0,-272001.18400000001,282948.37150000001]
[10,null,"Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[45,null,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware",2036527.9769999997,211700,0,2248227.977,null,-1697037.5950000002,-253071,0,-1950108.5950000002,298119.38199999975]
[10,1930,"Transportation Equipment",3528291.8307500002,100000,0,3628291.8307500002,null,-707910.04099999997,-460451,0,-1168361.041,2459930.7897500005]
[8,1935,"Stores Equipment",15399.000000000005,0,0,15399.000000000005,null,-3967.75,-1463,0,-5430.75,9968.2500000000055]
[8,1940,"Tools, Shop & Garage Equipment",751204.20499999996,108500,0,859704.20499999996,null,-302091.72749999998,-99093,0,-401184.72749999998,458519.47749999998]
[8,1945,"Measurement & Testing Equipment",11161.190333333325,0,0,11161.190333333325,null,-11059.299999999996,0,0,-11059.299999999996,101.89033333332918]
[8,1950,"Power Operated Equipment",12750.16,0,0,12750.16,null,-9386.7459999999992,-2549,0,-11935.745999999999,814.41400000000067]
[8,null,"Communications Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",512,0,0,512,null,-512,0,0,-512,0]
[8,1960,"Miscellaneous Equipment ",304897.45527777774,0,0,304897.45527777774,null,-300062.14972222224,-501,0,-300563.14972222224,4334.3055555555038]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-16106933.5352,0,0,-16106933.5352,null,1785398.7416066569,435509,0,2220907.7416066569,-13886025.793593343]
[null,2005,"Property Under Finance Leases",0,0,0,0,null,0,0,0,0,0]
[null,2010,"Electric Plant Purchased or Sold",0,0,0,0,null,0,0,0,{"$f":"I56+J56+K56","v":0},{"$f":"G56+L56","v":0}]
[47,2440,"Deferred Revenue5",-9261162.3399999999,-2132910,0,-11394072.34,null,415946,203765,0,619711,-10774361.34]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D58)+1","v":167519477.19850639},{"$f":"SUM(E17:E58)","v":11494247},{"$f":"SUM(F17:F58)","v":-1631895},{"$f":"SUM(G17:G58)+1","v":177381829.19850639},null,{"$f":"SUM(I17:I58)","v":-18657774.627506934},{"$f":"SUM(J17:J58)","v":-6248063.5296788141},{"$f":"SUM(K17:K58)","v":973198},{"$f":"SUM(L17:L58)","v":-23932640.157185748},{"$f":"SUM(M17:M58)","v":153449188.04132068}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D59:D61)","v":167519477.19850639},{"$f":"SUM(E59:E61)","v":11494247},-1631895,177381829.19850639,null,{"$f":"SUM(I59:I61)","v":-18657774.627506934},-6248063.5296788141,973198,-23932640.157185748,153449188.04132068]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J62+J63","v":-6248063.5296788141}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-460451]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Removal Costs",null,316160]
[null,null,null,null,null,null,null,null,"Deferred Revenue incl. in Other Revenue",null,203765]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-(J64-K67-K68-K69-K70)","v":6307537.5296788141}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"App.2-BA_FA Cont E+ 2019MIFRS","index":30,"n_rows":87,"n_cols":13,"rows_kept":87,"cut":false,"hidden":false,"merged":[[77,1,78,12],[80,1,80,12],[86,1,88,12],[90,1,91,12],[8,0,8,12],[9,0,9,12],[14,3,14,6],[62,2,62,8],[63,2,63,8],[74,1,75,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2019]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[12,1611,"Computer Software (Formally known as Account 1925)",5681713.6310000001,526500,0,{"$f":"D17+E17+F17","v":6208213.6310000001},null,-3667516.02,-813708,0,{"$f":"I17+J17+K17","v":-4481224.0199999996},{"$f":"G17+L17","v":1726989.6110000005}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",0,0,0,{"$f":"D18+E18+F18","v":0},null,0,0,0,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
["N/A",1805,"Land",347842.83999999997,0,0,{"$f":"D19+E19+F19","v":347842.83999999997},null,0,0,0,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":347842.83999999997}]
[47,1808,"Buildings",1451373.2001820374,0,0,{"$f":"D20+E20+F20","v":1451373.2001820374},null,-152454.32923076925,-32798,0,{"$f":"I20+J20+K20","v":-185252.32923076925},{"$f":"G20+L20","v":1266120.8709512681}]
[13,1810,"Leasehold Improvements",0,0,0,0,null,0,0,0,0,0]
[47,1815,"Transformer Station Equipment >50 kV",9433482.0913947374,55000,0,9488482.0913947374,null,-1831887.763888889,-268828,0,-2100715.763888889,7387766.3275058484]
[47,1820,"Distribution Station Equipment <50 kV",0,0,0,0,null,0,0,0,0,0]
[47,1825,"Storage Battery Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1830,"Poles, Towers & Fixtures",35251240.945486523,2407644,-250000,37408884.945486523,null,-2062760.1538601858,-884662,175000,-2772422.1538601858,34636462.791626334]
[47,1835,"Overhead Conductors & Devices",41001619.861039281,2803706,0,43805325.861039281,null,-4045475.2347037224,-1148255.8252777799,0,-5193731.0599815026,38611594.801057778]
[47,1840,"Underground Conduit",21708414.908337202,1452741,0,23161155.908337202,null,-1277442.2906948652,-315267.11171474401,0,-1592709.4024096092,21568446.505927593]
[47,1845,"Underground Conductors & Devices",32980191.542769603,2047840,0,35028031.542769603,null,-3239860.7225401457,-807234.23355761101,0,-4047094.9560977565,30980936.586671848]
[47,1850,"Line Transformers",34441448.01711522,2025885,-450000,36017333.01711522,null,-1468874.538653472,-985260.57094829495,315000,-2139135.1096017668,33878197.907513455]
[47,1855,"Services (Overhead & Underground)",1511183.0276207032,0,0,1511183.0276207032,null,-193652.50553146855,-42514,0,-236166.50553146855,1275016.5220892346]
[47,1860,"Meters",0,0,0,0,null,0,0,0,0,0]
[47,1860,"Meters",10988474.369399998,751092,-1730782,10008784.369399998,null,-4066634.8568000002,-895267,1537309,-3424592.8568000002,6584191.5125999982]
["N/A",1905,"Land",213628.41000000003,0,0,213628.41000000003,null,0,0,0,0,213628.41000000003]
[47,1908,"Buildings & Fixtures",2211802.7855000002,4400000,0,6611802.7855000002,null,-621018.91966666677,-183563,0,-804581.91966666677,5807220.8658333337]
[13,1910,"Leasehold Improvements",24525.07,0,0,24525.07,null,-24525.07,0,0,-24525.07,0]
[8,1915,"Office Furniture & Equipment (10 years)",0,0,0,0,null,0,0,0,0,0]
[8,1915,"Office Furniture & Equipment",554949.55550000002,3600,0,558549.55550000002,null,-272001.18400000001,-57274,0,-329275.18400000001,229274.37150000001]
[10,null,"Computer Equipment - Hardware",0,0,0,0,null,0,0,0,0,0]
[45,null,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,null,0,0,0,0,0]
[45.1,1920,"Computer Equip.-Hardware",2248227.977,240700,0,2488927.977,null,-1950108.5950000002,-257215,0,-2207323.5950000002,281604.38199999975]
[10,1930,"Transportation Equipment",3628291.8307500002,105000,0,3733291.8307500002,null,-1168361.041,-462769,0,-1631130.041,2102161.7897500005]
[8,1935,"Stores Equipment",15399.000000000005,null,0,15399.000000000005,null,-5430.75,-1463,0,-6893.75,8505.2500000000055]
[8,1940,"Tools, Shop & Garage Equipment",859704.20499999996,66700,0,926404.20499999996,null,-401184.72749999998,-96433,0,-497617.72749999998,428786.47749999998]
[8,1945,"Measurement & Testing Equipment",11161.190333333325,0,0,11161.190333333325,null,-11059.299999999996,0,0,-11059.299999999996,101.89033333332918]
[8,1950,"Power Operated Equipment",12750.16,0,0,12750.16,null,-11935.745999999999,0,0,-11935.745999999999,814.41400000000067]
[8,null,"Communications Equipment",0,0,0,0,null,0,0,0,0,0]
[8,1955,"Communications Equipment",512,0,0,512,null,-512,0,0,-512,0]
[8,1960,"Miscellaneous Equipment ",304897.45527777774,0,0,304897.45527777774,null,-300563.14972222224,-501,0,-301064.14972222224,3833.3055555555038]
[47,1970,"Load Management Controls Customer Premises",0,0,0,0,null,0,0,0,0,0]
[47,1975,"Load Management Controls Utility Premises",0,0,0,0,null,0,0,0,0,0]
[47,1980,"System Supervisor Equipment",0,0,0,0,null,0,0,0,0,0]
[47,1985,"Miscellaneous Fixed Assets",0,0,0,0,null,0,0,0,0,0]
[47,1990,"Other Tangible Property",0,0,0,0,null,0,0,0,0,0]
[47,1995,"Contributions & Grants",-16106933.5352,0,0,-16106933.5352,null,2220907.7416066569,435509,0,2656416.7416066569,-13450516.793593343]
[null,2005,"Property Under Finance Leases",0,0,0,0,null,0,0,0,{"$f":"I55+J55+K55","v":0},{"$f":"G55+L55","v":0}]
[null,2010,"Electric Plant Purchased or Sold",0,0,0,0,null,0,0,0,0,0]
[47,2440,"Deferred Revenue5",-11394072.34,-817000,0,-12211072.34,null,619711,234498,0,854209,-11356863.34]
[]
[null,null,"Sub-Total",{"$f":"SUM(D17:D58)+1","v":177381829.19850639},{"$f":"SUM(E17:E58)","v":16069408},{"$f":"SUM(F17:F58)","v":-2430782},{"$f":"SUM(G17:G58)+1","v":191020455.19850639},null,{"$f":"SUM(I17:I58)","v":-23932640.157185748},{"$f":"SUM(J17:J58)","v":-6583005.7414984303},{"$f":"SUM(K17:K58)","v":2027309},{"$f":"SUM(L17:L58)","v":-28488336.898684178},{"$f":"SUM(M17:M58)","v":162532117.29982224}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,0,0]
[null,null,"Total PP&E",{"$f":"SUM(D59:D61)","v":177381829.19850639},{"$f":"SUM(E59:E61)","v":16069408},-2430782,191020455.19850639,null,{"$f":"SUM(I59:I61)","v":-23932640.157185748},-6583005.7414984303,2027309,-28488336.898684178,162532117.29982224]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J62+J63","v":-6583005.7414984303}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation",null,-462769]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment",null,0]
[null,null,null,null,null,null,null,null,"Removal Costs",null,348600]
[null,null,null,null,null,null,null,null,"Deferred Revenue incl. in Other Revenue",null,234498]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"-(J64-K67-K68-K69-K70)","v":6703334.7414984303}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"Appendix 2-BB Service Life E+  ","index":31,"n_rows":110,"n_cols":17,"rows_kept":110,"cut":false,"hidden":false,"merged":[[109,1,109,2],[0,15,0,16],[14,11,14,12],[14,13,14,14],[31,2,31,4],[14,2,14,4],[14,5,14,7],[14,9,15,9],[14,10,15,10],[8,0,8,16],[9,0,9,16],[10,0,10,16],[14,15,14,16],[15,2,15,4],[35,3,35,4],[36,2,36,4],[37,2,37,4],[16,0,32,0],[16,1,18,1],[16,2,18,2],[16,3,16,4],[17,3,18,3],[25,2,25,4],[26,2,26,4],[27,2,27,4],[28,2,28,4],[29,2,29,4],[30,2,30,4],[19,1,21,1],[19,2,21,2],[19,3,19,4],[20,3,21,3],[22,1,24,1],[22,2,24,2],[22,3,22,4],[23,3,24,3],[32,2,32,4],[48,2,48,4],[58,2,58,4],[59,1,60,1],[59,2,60,2],[59,3,59,4],[60,3,60,4],[38,1,40,1],[38,2,40,2],[38,3,38,4],[39,3,39,4],[40,3,40,4],[41,1,42,1],[41,3,41,4],[42,3,42,4],[61,2,61,4],[49,2,49,4],[50,0,70,0],[50,2,50,4],[51,2,51,4],[52,2,52,4],[53,2,53,4],[56,2,56,4],[57,2,57,4],[66,2,66,4],[67,2,67,4],[68,2,68,4],[69,2,69,4],[70,2,70,4],[33,0,49,0],[33,1,35,1],[33,2,35,2],[33,3,33,4],[34,3,34,4],[43,2,43,4],[44,2,44,4],[45,2,45,4],[46,2,46,4],[47,2,47,4],[74,0,74,7],[76,2,76,4],[76,5,77,7],[76,9,77,9],[80,6,80,7],[81,3,81,4],[81,6,81,7],[71,2,71,4],[62,2,62,4],[63,2,63,4],[64,1,65,1],[64,2,65,2],[64,3,64,4],[65,3,65,4],[79,1,81,1],[79,2,81,2],[79,3,79,4],[82,2,82,4],[82,6,82,7],[84,2,84,4],[84,5,84,7],[76,13,76,14],[76,15,76,16],[77,2,77,4],[78,2,78,4],[78,6,78,7],[76,10,77,10],[76,11,76,12],[79,6,79,7],[80,3,80,4],[83,6,83,7],[89,1,90,1],[89,2,90,2],[89,3,89,4],[89,6,89,7],[90,3,90,4],[90,6,90,7],[85,1,88,1],[85,2,88,2],[85,3,85,4],[85,6,85,7],[86,3,86,4],[86,6,86,7],[87,3,87,4],[87,6,87,7],[88,3,88,4],[88,6,88,7],[91,1,94,1],[91,2,94,2],[91,3,91,4],[91,6,91,7],[92,3,92,4],[92,6,92,7],[93,3,93,4],[93,6,93,7],[94,3,94,4],[94,6,94,7],[97,2,97,4],[97,6,97,7],[98,2,98,4],[98,6,98,7],[99,2,99,4],[99,6,99,7],[95,1,96,1],[95,2,96,2],[95,3,95,4],[95,6,95,7],[96,3,96,4],[96,6,96,7],[103,2,103,4],[103,6,103,7],[106,0,106,7],[100,2,100,4],[100,6,100,7],[101,2,101,4],[101,6,101,7],[102,2,102,4],[102,6,102,7]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"'LDC Info'!E16","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,null,"2018-04-27"]
[]
["Appendix 2-BB"]
["Service Life Comparison"]
["Table F-1 from Kinetrics Report1"]
[]
[]
[]
[null,null,"Asset Details",null,null,"Useful Life",null,null,null,"USoA Account Number","USoA Account Description","Current",null,"Proposed",null,"Outside Range of Min, Max TUL?"]
["Parent*","#","Category| Component | Type",null,null,"MIN UL","TUL","MAX UL",null,null,null,"Years","Rate","Years","Rate","Below Min TUL","Above Max TUL"]
["OH",1,"Fully Dressed Wood Poles","Overall",null,35,45,75,null,1830,"Poles, Towers and Fixtures",50,{"$f":"IF(ISERROR(1/L17), \"\", 1/L17)","v":0.02},50,{"$f":"IF(ISERROR(1/N17), \"\", 1/N17)","v":0.02},{"$f":"IF(ISBLANK(N17),\"\",IF(N17<F17,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N17),\"\",IF(N17>H17,\"Yes\",\"No\"))","v":"No"}]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,{"$f":"IF(ISERROR(1/L18), \"\", 1/L18)","v":""},null,{"$f":"IF(ISERROR(1/N18), \"\", 1/N18)","v":""},{"$f":"IF(ISBLANK(N18),\"\",IF(N18<F18,\"Yes\",\"No\"))","v":""},{"$f":"IF(ISBLANK(N18),\"\",IF(N18>H18,\"Yes\",\"No\"))","v":""}]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,"","",""]
[null,2,"Fully Dressed Concrete Poles","Overall",null,50,60,80,null,1830,"Poles, Towers and Fixtures",35,2.8571428571428571E-2,35,2.8571428571428571E-2,"Yes","No"]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,"",null,"","",""]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,"","",""]
[null,3,"Fully Dressed Steel Poles","Overall",null,60,60,80,null,null,null,null,"",null,"","",""]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,"",null,"","",""]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,"","",""]
[null,4,"OH Line Switch",null,null,30,45,55,null,1835,"Overhead Conductors and Devices",30,3.3333333333333333E-2,30,3.3333333333333333E-2,"No","No"]
[null,5,"OH Line Switch Motor",null,null,15,25,25,null,1835,"Overhead Conductors and Devices",20,0.05,20,0.05,"No","No"]
[null,6,"OH Line Switch RTU",null,null,15,20,20,null,1835,"Overhead Conductors and Devices",15,6.6666666666666666E-2,15,6.6666666666666666E-2,"No","No"]
[null,7,"OH Integral Switches",null,null,35,45,60,null,null,null,null,"",null,"","",""]
[null,8,"OH Conductors",null,null,50,60,75,null,1835,"Overhead Conductors and Devices",50,0.02,50,0.02,"No","No"]
[null,9,"OH Transformers & Voltage Regulators",null,null,30,40,60,null,1835,"Overhead Conductors and Devices",20,0.05,20,0.05,"Yes","No"]
[null,10,"OH Shunt Capacitor Banks",null,null,25,30,40,null,1850,"Line Transformers",25,0.04,25,0.04,"No","No"]
[null,11,"Reclosers",null,null,25,40,55,null,1835,"Overhead Conductors and Devices",50,0.02,50,0.02,"No","No"]
["TS & MS",12,"Power Transformers","Overall",null,30,45,60,null,1815,"TS Equipment",55,1.8181818181818181E-2,55,1.8181818181818181E-2,"No","No"]
[null,null,null,"Bushing",null,10,20,30,null,null,null,30,3.3333333333333333E-2,30,3.3333333333333333E-2,"No","No"]
[null,null,null,"Tap Changer",null,20,30,60,null,null,null,30,3.3333333333333333E-2,30,3.3333333333333333E-2,"No","No"]
[null,13,"Station Service Transformer",null,null,30,45,55,null,1850,"Line Transformers",50,0.02,50,0.02,"No","No"]
[null,14,"Station Grounding Transformer",null,null,30,40,40,null,null,null,null,"",null,"","",""]
[null,15,"Station DC System","Overall",null,10,20,30,null,1815,"TS Equipment",30,3.3333333333333333E-2,30,3.3333333333333333E-2,"No","No"]
[null,null,null,"Battery Bank",null,10,15,15,null,1815,"TS Equipment",15,6.6666666666666666E-2,15,6.6666666666666666E-2,"No","No"]
[null,null,null,"Charger",null,20,20,30,null,1815,"TS Equipment",20,0.05,20,0.05,"No","No"]
[null,16,"Station Metal Clad Switchgear","Overall",null,30,40,60,null,1815,"TS Equipment",60,1.6666666666666666E-2,60,1.6666666666666666E-2,"No","No"]
[null,null,null,"Removable Breaker",null,25,40,60,null,1815,"TS Equipment",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[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,1815,"TS Equipment",30,3.3333333333333333E-2,30,3.3333333333333333E-2,"No","No"]
[null,19,"Electromechanical Relays",null,null,25,35,50,null,null,null,null,"",null,"","",""]
[null,20,"Solid State Relays",null,null,10,30,45,null,null,null,null,"",null,"","",""]
[null,21,"Digital & Numeric Relays",null,null,15,20,20,null,1815,"TS Equipment",15,6.6666666666666666E-2,15,6.6666666666666666E-2,"No","No"]
[null,22,"Rigid Busbars",null,null,30,55,60,null,1815,"TS Equipment",55,1.8181818181818181E-2,55,1.8181818181818181E-2,"No","No"]
[null,23,"Steel Structure",null,null,35,50,90,null,1815,"TS Equipment",80,1.2500000000000001E-2,80,1.2500000000000001E-2,"No","No"]
["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,28,"Primary TR XLPE Cables Direct Buried",null,null,25,30,35,null,1845,"UG Conductors and Devices",35,2.8571428571428571E-2,35,{"$f":"IF(ISERROR(1/N55), \"\", 1/N55)","v":2.8571428571428571E-2},{"$f":"IF(ISBLANK(N55),\"\",IF(N55<F55,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N55),\"\",IF(N55>H55,\"Yes\",\"No\"))","v":"No"}]
[null,29,"Primary TR XLPE Cables in Duct",null,null,35,40,55,null,1845,"UG Conductors and Devices",50,0.02,50,0.02,"No","No"]
[null,30,"Secondary PILC Cables",null,null,70,75,80,null,null,null,null,"",null,"","",""]
[null,31,"Secondary Cables Direct Buried",null,null,25,35,40,null,1845,"UG Conductors and Devices",60,1.6666666666666666E-2,60,1.6666666666666666E-2,"No","Yes"]
[null,32,"Secondary Cables in Duct",null,null,35,40,60,null,1845,"UG Conductors and Devices",60,1.6666666666666666E-2,60,1.6666666666666666E-2,"No","No"]
[null,33,"Network Tranformers","Overall",null,20,35,50,null,null,null,null,"",null,"","",""]
[null,null,null,"Protector",null,20,35,40,null,null,null,null,"",null,"","",""]
[null,34,"Pad-Mounted Transformers",null,null,25,40,45,null,1850,"Line Transformers",50,0.02,50,0.02,"No","Yes"]
[null,35,"Submersible/Vault Transformers",null,null,25,35,45,null,1850,"Line Transformers",25,0.04,25,0.04,"No","No"]
[null,36,"UG Foundation",null,null,35,55,70,null,1840,"UG Conduit",60,1.6666666666666666E-2,60,1.6666666666666666E-2,"No","No"]
[null,37,"UG Vaults","Overall",null,40,60,80,null,1840,"UG Conduit",60,1.6666666666666666E-2,60,1.6666666666666666E-2,"No","No"]
[null,null,null,"Roof",null,20,30,45,null,1850,"Line Transformers",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,38,"UG Vault Switches",null,null,20,35,50,null,1845,"UG Conductors and Devices",30,3.3333333333333333E-2,30,3.3333333333333333E-2,"No","No"]
[null,39,"Pad-Mounted Switchgear",null,null,20,30,45,null,1845,"UG Conductors and Devices",30,3.3333333333333333E-2,30,3.3333333333333333E-2,"No","No"]
[null,40,"Ducts",null,null,30,50,85,null,1840,"UG Conduit",75,1.3333333333333334E-2,75,1.3333333333333334E-2,"No","No"]
[null,41,"Concrete Encased Duct Banks",null,null,35,55,80,null,1840,"UG Conduit",80,1.2500000000000001E-2,80,1.2500000000000001E-2,"No","No"]
[null,42,"Cable Chambers",null,null,50,60,80,null,1840,"UG Conduit",60,1.6666666666666666E-2,60,1.6666666666666666E-2,"No","No"]
["S",43,"Remote SCADA",null,null,15,20,30,null,1980,"System Supervisory Equipment",15,6.6666666666666666E-2,15,6.6666666666666666E-2,"No","No"]
[]
[]
["Table F-2 from Kinetrics Report1"]
[]
[null,null,"Asset Details",null,null,"Useful Life Range",null,null,null,"USoA Account Number","USoA Account Description","Current",null,"Proposed",null,"Outside Range of Min, Max TUL?"]
[null,"#","Category| Component | Type",null,null,null,null,null,null,null,null,"Years","Rate","Years","Rate","Below Min Range","Above Max Range"]
[null,1,"Office Equipment",null,null,5,15,null,null,1915,"Office Furniture and Equipment",10,{"$f":"IF(ISERROR(1/L79), \"\", 1/L79)","v":0.1},10,{"$f":"IF(ISERROR(1/N79), \"\", 1/N79)","v":0.1},{"$f":"IF(ISBLANK(N79),\"\",IF(N79<F79,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N79),\"\",IF(N79>G79,\"Yes\",\"No\"))","v":"No"}]
[null,2,"Vehicles","Trucks & Buckets",null,5,15,null,null,1930,"Transportation Equipment",12,{"$f":"IF(ISERROR(1/L80), \"\", 1/L80)","v":8.3333333333333329E-2},12,{"$f":"IF(ISERROR(1/N80), \"\", 1/N80)","v":8.3333333333333329E-2},{"$f":"IF(ISBLANK(N80),\"\",IF(N80<F80,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N80),\"\",IF(N80>G80,\"Yes\",\"No\"))","v":"No"}]
[null,null,null,"Trailers",null,5,20,null,null,1930,"Transportation Equipment",20,0.05,20,0.05,"No","No"]
[null,null,null,"Vans",null,5,10,null,null,1930,"Transportation Equipment",8,0.125,8,0.125,"No","No"]
[null,3,"Administrative Buildings - New",null,null,50,75,null,null,1908,"Buildings and Fixtures",60,1.6666666666666666E-2,60,1.6666666666666666E-2,"No","No"]
[null,4,"Administrative Buildings - Old",null,null,50,75,null,null,1908,"Buildings and Fixtures",80,1.2500000000000001E-2,80,{"$f":"IF(ISERROR(1/N84), \"\", 1/N84)","v":1.2500000000000001E-2},{"$f":"IF(ISBLANK(N84),\"\",IF(N84<F84,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N84),\"\",IF(N84>G84,\"Yes\",\"No\"))","v":"Yes"}]
[null,5,"Leasehold Improvements",null,null,"Lease dependent",null,null,null,null,null,null,"",null,""]
[null,6,"Station Buildings","Station Buildings",null,50,75,null,null,1908,"Buildings and Fixtures",80,1.2500000000000001E-2,80,1.2500000000000001E-2,"No","Yes"]
[null,null,null,"Parking",null,25,30,null,null,1908,"Buildings and Fixtures",25,0.04,25,0.04,"No","No"]
[null,null,null,"Fence",null,25,60,null,null,1908,"Buildings and Fixtures",35,2.8571428571428571E-2,35,2.8571428571428571E-2,"No","No"]
[null,null,null,"Roof",null,20,30,null,null,1908,"Buildings and Fixtures",20,0.05,20,0.05,"No","No"]
[null,7,"Computer Equipment","Hardware",null,3,5,null,null,1920,"Computer Hardware",3,0.33333333333333331,3,0.33333333333333331,"No","No"]
[null,null,null,"Software",null,2,5,null,null,1925,"Computer Software",5,0.2,5,0.2,"No","No"]
[null,8,"Equipment","Power Operated",null,5,10,null,null,1940,"Tools, Shop and Garage Equipment",10,0.1,10,0.1,"No","No"]
[null,null,null,"Stores",null,5,10,null,null,1940,"Tools, Shop and Garage Equipment",10,0.1,10,0.1,"No","No"]
[null,null,null,"Tools, Shop, Garage Equipment",null,5,10,null,null,1940,"Tools, Shop and Garage Equipment",10,0.1,10,0.1,"No","No"]
[null,null,null,"Measurement & Testing Equipment",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,9,"Communication","Towers",null,60,70]
[null,null,null,"Wireless",null,2,10,null,null,null,null,null,"",null,"","",""]
[null,10,"Residential Energy Meters",null,null,25,35,null,null,1860,"Meters",25,0.04,25,0.04,"No","No"]
[null,11,"Industrial/Commercial Energy Meters",null,null,25,35,null,null,1860,"Meters",25,0.04,25,0.04,"No","No"]
[null,12,"Wholesale Energy Meters",null,null,15,30,null,null,1860,"Meters",20,0.05,20,0.05,"No","No"]
[null,13,"Current & Potential Transformer (CT & PT)",null,null,35,50,null,null,1860,"Meters",45,2.2222222222222223E-2,45,2.2222222222222223E-2,"No","No"]
[null,14,"Smart Meters",null,null,5,15,null,null,1860,"Meters",15,6.6666666666666666E-2,15,6.6666666666666666E-2,"No","No"]
[null,15,"Repeaters - Smart Metering",null,null,10,15,null,null,null,null,null,"",null,"","",""]
[null,16,"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,null,null,null,"File Number:",null,{"$f":"'Appendix 2-BB Service Life E+  '!P1:Q1","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,{"$f":"'Appendix 2-BB Service Life E+  '!Q7","v":"2018-04-27"}]
[]
["Appendix 2-BB"]
["Service Life Comparison"]
["Table F-1 from Kinetrics Report1"]
["Energy+ (Former Brant County Power Inc.)"]
[]
[]
[null,null,"Asset Details",null,null,"Useful Life",null,null,null,"USoA Account Number","USoA Account Description","Prior to 2013",null,"Up to Dec. 31, 2015",null,"Outside Range of Min, Max TUL?"]
["Parent*","#","Category| Component | Type",null,null,"MIN UL","TUL","MAX UL",null,null,null,"Years","Rate","Years","Rate","Below Min TUL","Above Max TUL"]
["OH",1,"Fully Dressed Wood Poles","Overall",null,35,45,75,null,1830,"Poles, Towers and Fixtures",25,{"$f":"IF(ISERROR(1/L17), \"\", 1/L17)","v":0.04},35,{"$f":"IF(ISERROR(1/N17), \"\", 1/N17)","v":2.8571428571428571E-2},{"$f":"IF(ISBLANK(N17),\"\",IF(N17<F17,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N17),\"\",IF(N17>H17,\"Yes\",\"No\"))","v":"No"}]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,{"$f":"IF(ISERROR(1/L18), \"\", 1/L18)","v":""},null,{"$f":"IF(ISERROR(1/N18), \"\", 1/N18)","v":""},{"$f":"IF(ISBLANK(N18),\"\",IF(N18<F18,\"Yes\",\"No\"))","v":""},{"$f":"IF(ISBLANK(N18),\"\",IF(N18>H18,\"Yes\",\"No\"))","v":""}]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,"","",""]
[null,2,"Fully Dressed Concrete Poles","Overall",null,50,60,80,null,null,null,null,"",null,"","",""]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,"",null,"","",""]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,"","",""]
[null,3,"Fully Dressed Steel Poles","Overall",null,60,60,80,null,null,null,null,"",null,"","",""]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,"",null,"","",""]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,"","",""]
[null,4,"OH Line Switch",null,null,30,45,55]
[null,5,"OH Line Switch Motor",null,null,15,25,25,null,null,null,null,"",null,"","",""]
[null,6,"OH Line Switch RTU",null,null,15,20,20,null,null,null,null,"",null,"","",""]
[null,7,"OH Integral Switches",null,null,35,45,60,null,null,null,null,"",null,"","",""]
[null,8,"OH Conductors",null,null,50,60,75,null,1835,"Overhead Conductors and Devices",25,0.04,55,1.8181818181818181E-2,"No","No"]
[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,1850,"Distribution Transformers",25,0.04,40,2.5000000000000001E-2,"No","No"]
[null,null,null,"Bushing",null,10,20,30,null,null,null,null,"",null,"","",""]
[null,null,null,"Tap Changer",null,20,30,60,null,null,null,null,"",null,"","",""]
[null,13,"Station Service Transformer",null,null,30,45,55,null,1815,"Transformer Station",40,2.5000000000000001E-2,45,2.2222222222222223E-2,"No","No"]
[null,14,"Station Grounding Transformer",null,null,30,40,40,null,null,null,null,"",null,"","",""]
[null,15,"Station DC System","Overall",null,10,20,30,null,1820,"Substation Equipment",25,0.04,5,0.2,"Yes","No"]
[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,1808,"Building",30,3.3333333333333333E-2,50,0.02,"No","No"]
["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,1845,"UG Conductors and Devices",25,0.04,60,1.6666666666666666E-2,"No","No"]
[null,33,"Network Tranformers","Overall",null,20,35,50,null,null,null,null,"",null,"","",""]
[null,null,null,"Protector",null,20,35,40,null,null,null,null,"",null,"","",""]
[null,34,"Pad-Mounted Transformers",null,null,25,40,45,null,null,null,null,"",null,"","",""]
[null,35,"Submersible/Vault Transformers",null,null,25,35,45,null,null,null,null,"",null,"","",""]
[null,36,"UG Foundation",null,null,35,55,70,null,null,null,null,"",null,"","",""]
[null,37,"UG Vaults","Overall",null,40,60,80,null,null,null,null,"",null,"","",""]
[null,null,null,"Roof",null,20,30,45,null,null,null,null,"",null,"","",""]
[null,38,"UG Vault Switches",null,null,20,35,50,null,null,null,null,"",null,"","",""]
[null,39,"Pad-Mounted Switchgear",null,null,20,30,45,null,null,null,null,"",null,"","",""]
[null,40,"Ducts",null,null,30,50,85,null,1840,"UG Conduit",25,0.04,40,2.5000000000000001E-2,"No","No"]
[null,41,"Concrete Encased Duct Banks",null,null,35,55,80,null,null,null,null,"",null,"","",""]
[null,42,"Cable Chambers",null,null,50,60,80,null,null,null,null,"",null,"","",""]
["S",43,"Remote SCADA",null,null,15,20,30,null,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","Prior to 2013",null,"Up to Dec. 31, 2015",null,"Outside Range of Min, Max TUL?"]
[null,"#","Category| Component | Type",null,null,null,null,null,null,null,null,"Years","Rate","Years","Rate","Below Min Range","Above Max Range"]
[null,1,"Office Equipment",null,null,5,15,null,null,1915,"Office Furniture and Equipment",10,{"$f":"IF(ISERROR(1/L77), \"\", 1/L77)","v":0.1},10,{"$f":"IF(ISERROR(1/N77), \"\", 1/N77)","v":0.1},{"$f":"IF(ISBLANK(N77),\"\",IF(N77<F77,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N77),\"\",IF(N77>G77,\"Yes\",\"No\"))","v":"No"}]
[null,2,"Vehicles","Trucks & Buckets",null,5,15,null,null,1930,"Rolling Stock (Transportation Equipment)",8,{"$f":"IF(ISERROR(1/L78), \"\", 1/L78)","v":0.125},10,{"$f":"IF(ISERROR(1/N78), \"\", 1/N78)","v":0.1},{"$f":"IF(ISBLANK(N78),\"\",IF(N78<F78,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N78),\"\",IF(N78>G78,\"Yes\",\"No\"))","v":"No"}]
[null,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,1908,"Buildings",30,3.3333333333333333E-2,30,3.3333333333333333E-2,"Yes","No"]
[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,1920,"Computer Hardware",5,0.2,4,0.25,"No","No"]
[null,null,null,"Software",null,2,5,null,null,1925,"Computer Software",5,0.2,5,0.2,"No","No"]
[null,7,"Equipment","Power Operated",null,5,10,null,null,1950,"Power Equipment",10,0.1,5,0.2,"No","No"]
[null,null,null,"Stores",null,5,10,null,null,1935,"Stores Equipment",5,0.2,5,0.2,"No","No"]
[null,null,null,"Tools, Shop, Garage Equipment",null,5,10,null,null,1940,"Tools Shop Garage",10,0.1,5,0.2,"No","No"]
[null,null,null,null,null,5,10,null,null,1960,"Misc. Equipment",10,0.1,5,0.2,"No","No"]
[null,null,null,"Measurement & Testing Equipment",null,5,10,null,null,1945,"Measurement and Testing Equipment",10,0.1,5,0.2,"No","No"]
[null,8,"Communication","Towers",null,60,70,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Wireless",null,2,10,null,null,1955,"Communication Equipment",10,0.1,10,0.1,"No","No"]
[null,9,"Residential Energy Meters",null,null,25,35,null,null,null,null,null,"",null,"","",""]
[null,10,"Industrial/Commercial Energy Meters",null,null,25,35,null,null,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,1860,"Distribution Meters",25,0.04,10,0.1,"No","No"]
[null,14,"Repeaters - Smart Metering",null,null,10,15,null,null,null,null,null,"",null,"","",""]
[null,15,"Data Collectors - Smart Metering",null,null,15,20,null,null,null,null,null,"",null,"","",""]
[]
[]
["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,null,null,null,null,null,null,"File Number:","EB-2018-0028"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[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:","2018-04-27"]
[]
["Appendix 2-C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CGAAP"]
["Depreciation and Amortization Expense",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Revised CGAAP"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MIFRS"]
["This appendix is to be completed in conjunction with the accounting instructions in Appendix 2-B"]
[]
["Scenario that applies",null,"Applicable Years and Accounting Standard",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard Reflected in Schedule Below",null,null,null,null,null,2012]
["Rebasing for the first time with depreciation policy changes made in 2012.",null,"This appendix must be duplicated and completed for the years 2012 to 2018. The appendix for 2012 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2012 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2013]
["Rebasing for the first time with depreciation policy changes made in 2013.",null,"This appendix must be duplicated and completed for the years 2013 to 2018. The appendix for 2013 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2013 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014]
["Already rebased with depreciation policy changes in a prior rate application",null,"This appendix must be completed for 2014 to 2018. The appendix for 2014 is to be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014,"Revised CGAAP",null,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,null,null,null,null,2016]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2017]
[null,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formally known as Account 1925)",1544106.25,631436,{"$f":"C23-D23","v":912670.25},1162983.69,13670,{"$f":"F23-G23","v":1149313.69},948115.13,5.2412232402666792,{"$f":"IF(J23=0,0,1/J23)","v":0.19079515490149565},5.0000000000000009,{"$f":"IF(L23=0,0,1/L23)","v":0.19999999999999996},{"$f":"IF(J23=0,0,+E23/J23)","v":174133.06172273675},{"$f":"IF(L23=0,0,+H23/L23)","v":229862.73799999995},{"$f":"IF(L23=0,0,+(I23*0.5)/L23)","v":94811.512999999977},{"$f":"IF(ISERROR(+N23+O23+P23), 0, +N23+O23+P23)","v":498807.31272273668},613532.00100000005,{"$f":"IF(ISERROR(+R23-122), 0, +R23-Q23)","v":114724.68827726337}]
[1612,"Land Rights (Formally known as Account 1906)",0,0,{"$f":"C24-D24","v":0},0,0,{"$f":"F24-G24","v":0},0,null,{"$f":"IF(J24=0,0,1/J24)","v":0},null,{"$f":"IF(L24=0,0,1/L24)","v":0},{"$f":"IF(J24=0,0,+E24/J24)","v":0},{"$f":"IF(L24=0,0,+H24/L24)","v":0},{"$f":"IF(L24=0,0,+(I24*0.5)/L24)","v":0},{"$f":"IF(ISERROR(+N24+O24+P24), 0, +N24+O24+P24)","v":0},0,{"$f":"IF(ISERROR(+R24-122), 0, +R24-Q24)","v":0}]
[1805,"Land",347842.62,0,347842.62,0,0,0,0,0,0,0,0,0,{"$f":"IF(L25=0,0,+H25/L25)","v":0},0,0,0,0]
[1808,"Buildings",1498548.4636128068,0,1498548.4636128068,248.42000000004191,0,248.42000000004191,0,52.750445711160737,1.8957185792809781E-2,80,1.2500000000000001E-2,28408.261644237627,3.1052500000005239,0,28411.366894237628,34673.440000000002,6262.0731057623743]
[1810,"Leasehold Improvements",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[1815,"Transformer Station Equipment >50 kV",9459697.6034999993,0,9459697.6034999993,276030,0,276030,0,37.296590767654344,2.6812102109537987E-2,33,3.0303030303030304E-2,253634.37807039375,8364.545454545454,0,261998.92352493919,421725.38,159726.45647506081]
[1820,"Distribution Station Equipment <50 kV",54619,54619,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[1825,"Storage Battery Equipment",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[1830,"Poles, Towers & Fixtures",18129972.464529999,0,18129972.464529999,4389337.12,248310,4141027.12,2466212.5499999998,37.395375947488837,2.674127414587877E-2,50,0.02,484818.56393123005,82820.542400000006,24662.125499999998,592301.23183122999,657244.67999999993,64943.448168769944]
[1835,"Overhead Conductors & Devices",19587572.422959998,0,19587572.422959998,5731751.9900000002,0,5731751.9900000002,2381987.370000001,40.046818879877378,2.4970772410152095E-2,40,2.5000000000000001E-2,489116.81304110552,143293.79975000001,29774.842125000014,662185.45491610549,719375.5705570823,57190.115640976815]
[1840,"Underground Conduit",13025017.00079105,0,13025017.00079105,2091299.024,0,2091299.024,561402.68000000017,71.711718953228726,1.3944722209939109E-2,80,1.2500000000000001E-2,181630.24385576544,26141.237799999999,3508.7667500000011,211280.24840576545,218534.57,7254.321594234556]
[1845,"Underground Conductors & Devices",19080474.580241829,0,19080474.580241829,4253677.63,0,4253677.63,1201122.4400000002,46.571639643159465,2.1472295320976144E-2,44,2.2727272727272728E-2,409701.58505133085,96674.491590909092,13649.118636363639,520025.19527860358,560687.19338888896,40661.998110285378]
[1850,"Line Transformers",24270286.11347099,0,24270286.11347099,3582323.77,617504,2964819.77,1875605.649999999,39.92428043451973,2.5047414483527423E-2,38,2.6315789473684209E-2,607907.91591790773,78021.572894736848,24679.021710526304,710608.51052317093,762119.98,51511.46947682905]
[1855,"Services (Overhead & Underground)",1366549.182197626,0,1366549.182197626,61752.760000000009,0,61752.760000000009,59973.450000000033,43,2.3255813953488372E-2,40,2.5000000000000001E-2,31780.213539479675,1543.8190000000002,749.66812500000037,34073.700664479678,49653,15579.299335520322]
[1860,"Meters",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[1860,"Meters",2552455.0985333342,0,2552455.0985333342,9365218.7599999998,221915,9143303.7599999998,295526.60999999929,10.941504515155181,9.1395109202293948E-2,15,6.6666666666666666E-2,233281.91246440602,609553.58400000003,9850.886999999977,852686.38346440601,882251.78,29565.396535594016]
[1905,"Land",301592,0,301592,0,0,0,0,0,0,null,0,0,0,0,0,16548,16548]
[1908,"Buildings & Fixtures",2860378.8404999999,0,2860378.8404999999,909730.88,0,909730.88,229629.23,29.389686071899888,3.4025542074643714E-2,50,0.02,97325.94058685335,18194.617600000001,2296.2923000000001,117816.85048685335,167552.42000000001,49735.569513146664]
[1910,"Leasehold Improvements",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",79789,0,79789,206814,0,206814,51558.31,8.74,0.11441647597254004,10,0.1,9129.1762013729967,20681.400000000001,2577.9155000000001,32388.491701372997,34099.980000000003,1711.4882986270059]
[1915,"Office Furniture & Equipment (5 years)",72253.875499999951,0,72253.875499999951,1139.9800000000002,0,1139.9800000000002,0,5,0.2,5,0.2,14450.77509999999,227.99600000000004,0,14678.771099999989,10558,-4120.771099999989]
[1920,"Computer Equipment - Hardware",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[1920,"Computer Equip.-Hardware",702015.53599999996,0,702015.53599999996,1233821.96,631436,602385.96,598258.36999999988,3.3809478598205835,0.29577504340840882,3,0.33333333333333331,207638.67563377737,200795.31999999998,99709.728333333318,508143.72396711068,553836.71,45692.986032889283]
[1930,"Transportation Equipment",1927695.6612499999,0,1927695.6612499999,552769.92999999993,213577,339192.92999999993,848073.62,8.4264343758129634,0.11867415746693241,12,8.3333333333333329E-2,228767.65845150489,28266.077499999996,35336.400833333333,292370.13678483822,358563.81700000004,66193.680215161818]
[1935,"Stores Equipment",1290.0000000000055,0,1290.0000000000055,0,0,0,0,2,0.5,5,0.2,645.00000000000273,0,0,645.00000000000273,516,-129.00000000000273]
[1940,"Tools, Shop & Garage Equipment",822096.0205000001,0,822096.0205000001,134102.67999999993,0,134102.67999999993,55128.97,6.230143930309902,0.16050993543422964,10,0.1,131954.57917119213,13410.267999999993,2756.4485,148121.29567119211,169744.95,21623.654328807897]
[1945,"Measurement & Testing Equipment",14467.455333333324,0,14467.455333333324,0,0,0,0,3.45,0.28985507246376813,0,0,4193.4653140096589,0,0,4193.4653140096589,3306.2649999999999,-887.200314009659]
[1950,"Power Operated Equipment",406.19999999999982,0,406.19999999999982,0,0,0,12741.86,1,1,10,0.1,406.19999999999982,0,637.09300000000007,1043.2929999999999,1672.086,628.79300000000012]
[1955,"Communications Equipment",0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0]
[1955,"Communication Equipment ",1140.3879999999917,0,1140.3879999999917,0,0,0,0,3,0.33333333333333331,0,0,380.12933333333058,0,0,380.12933333333058,338,-42.129333333330578]
[1960,"Miscellaneous Equipment ",156582.6275,0,156582.6275,87500,125771,-38271,0,6.3,0.15873015873015872,10,0.1,24854.385317460317,-3827.1,0,21027.285317460319,13074.0222222222,-7953.2630952381187]
[1970,"Load Management Controls Customer Premises",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[1980,"System Supervisor Equipment",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[1985,"Miscellaneous Fixed Assets",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[1990,"Other Tangible Property",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[1995,"Contributions & Grants",-13618904.917199999,0,-13618904.917199999,-3306993,0,-3306993,-500448.87,40.123927249471322,2.4922784696086202E-2,43.57,2.2951572182694516E-2,-339421.03504784527,-75900.688547165482,-5743.0441817764513,-421064.76777678722,-494243.64,-73178.872223212791]
[2005,"Property under Finance Leases",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[2010,"Electric Plant Purchased or Sold",27880,0,27880,0,0,0,0,27,3.7037037037037035E-2,0,0,1032.5925925925926,0,0,1032.5925925925926,1213,180.40740740740739]
[2440,"Deferred Revenue",0,0,0,0,0,0,-255697.83,null,0,43.57,2.2951572182694516E-2,0,0,-2934.3336011016754,-2934.3336011016754,0,2934.3336011016754]
[null,"Total",{"$f":"SUM(C23:C63)","v":104265823.48722096},{"$f":"SUM(D23:D63)","v":686055},103579768.48722096,30733509.594000004,2072183,28661326.594000004,10829189.539999999,null,null,null,null,{"$f":"SUM(N23:N63)","v":3275770.4918928444},1478127.3266930254,336322.44353067846,5090220.2621165467,5756577.2051681932,666356.94305164425]
[]
[]
["General:","Applicants are to complete this appendix to show the reasonability of the depreciation expense that is included in rate base via. Accumulated depreciation and the revenue requirement."]
[null,"Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Balances presented in the table should exclude asset retirement obligations (AROs) and the related depreciation and accretion expense. These should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]
[]
[]
["Notes:"]
[1,"This is the net book value of assets that existed as at the date of the utility's change in depreciation policies (i.e. as at Jan. 1, 2012 or Jan. 1, 2013).  These assets are to be depreciated at the average remaining service life. This amount will not change in years subsequent to the date of the utility's change in depreciation policies.  This column is expected to be used until the assets that existed as at the date of the utility's change in depreciation policies are fully depreciated."]
[2,"This is the opening gross book value of assets that have been acquired after the date of the utilities change in depreciation policies (i.e. additions starting in 2012/2013 for those who changed policies Jan. 1, 2012/2013). These assets are to be depreciated at the revised service life. The amount is expected to be equal to the gross book value of the prior year plus the prior year's additions."]
[3,"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."]
[4,"The useful life used should be consistent with the OEB's regulatory accounting policies as set out in the  Accounting Procedures Handbook for Electricity Distributors, effective Jan. 1, 2012 and also with the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, and the Kinectrics Report."]
[5,"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."]
[6,"The applicant must provide an explanation of material variances in evidence."]
[7,"This should include assets in column a (excel column C) that become fully depreciated since the date of the policy change.  The amount input in b (excel column D) should equal the net book value of the asset as at the date of depreciation policy change"]
[8,"This should include assets in column d (excel column f) that have become fully depreciated.  The amount input in e (excel column G) should equal the gross book value of the asset"]

{"sheet":"App_2C_E+ Consol 2015","index":34,"n_rows":79,"n_cols":25,"rows_kept":79,"cut":false,"hidden":false,"merged":[[14,0,14,1],[14,2,14,16],[8,0,8,18],[9,0,9,18],[10,0,10,18],[13,0,13,1],[13,2,13,16],[15,0,15,1],[15,2,15,16],[16,0,16,1],[16,2,16,16],[19,2,19,8],[19,9,19,12],[19,13,19,16],[74,1,74,18],[76,1,76,18],[20,0,21,0],[20,1,21,1],[67,1,67,18],[71,1,71,18],[72,1,72,18],[73,1,73,18]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2018-0028"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[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:","2018-04-27"]
[]
["Appendix 2-C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CGAAP"]
["Depreciation and Amortization Expense",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Revised CGAAP"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MIFRS"]
["This appendix is to be completed in conjunction with the accounting instructions in Appendix 2-B"]
[]
["Scenario that applies",null,"Applicable Years and Accounting Standard",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard Reflected in Schedule Below",null,null,null,null,null,2012]
["Rebasing for the first time with depreciation policy changes made in 2012.",null,"This appendix must be duplicated and completed for the years 2012 to 2018. The appendix for 2012 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2012 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2013]
["Rebasing for the first time with depreciation policy changes made in 2013.",null,"This appendix must be duplicated and completed for the years 2013 to 2018. The appendix for 2013 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2013 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014]
["Already rebased with depreciation policy changes in a prior rate application",null,"This appendix must be completed for 2014 to 2018. The appendix for 2014 is to be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,2015,"MIFRS",null,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,null,null,null,null,2016]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2017]
[null,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formally known as Account 1925)",1544106.25,631436,{"$f":"C23-D23","v":912670.25},2111098.8200000003,194951,{"$f":"F23-G23","v":1916147.8200000003},1362425.7400000002,4.283819798669942,{"$f":"IF(J23=0,0,1/J23)","v":0.23343652324275735},5.0000000000000009,{"$f":"IF(L23=0,0,1/L23)","v":0.19999999999999996},{"$f":"IF(J23=0,0,+E23/J23)","v":213050.57002709815},{"$f":"IF(L23=0,0,+H23/L23)","v":383229.56400000001},{"$f":"IF(L23=0,0,+(I23*0.5)/L23)","v":136242.57399999999},{"$f":"IF(ISERROR(+N23+O23+P23), 0, +N23+O23+P23)","v":732522.70802709821},746849.65899999999,{"$f":"IF(ISERROR(+R23-122), 0, +R23-Q23)","v":14326.950972901774}]
[1612,"Land Rights (Formally known as Account 1906)",0,0,{"$f":"C24-D24","v":0},0,0,{"$f":"F24-G24","v":0},0,null,{"$f":"IF(J24=0,0,1/J24)","v":0},null,{"$f":"IF(L24=0,0,1/L24)","v":0},{"$f":"IF(J24=0,0,+E24/J24)","v":0},{"$f":"IF(L24=0,0,+H24/L24)","v":0},{"$f":"IF(L24=0,0,+(I24*0.5)/L24)","v":0},{"$f":"IF(ISERROR(+N24+O24+P24), 0, +N24+O24+P24)","v":0},0,{"$f":"IF(ISERROR(+R24-122), 0, +R24-Q24)","v":0}]
[1805,"Land",347842.62,0,347842.62,0,0,0,0,0,0,0,0,0,{"$f":"IF(L25=0,0,+H25/L25)","v":0},0,0,0,0]
[1808,"Buildings",1498548.4636128068,0,1498548.4636128068,248.42000000004191,0,248.42000000004191,9430,52.750445711160737,1.8957185792809781E-2,80,1.2500000000000001E-2,28408.261644237627,3.1052500000005239,58.9375,28470.304394237628,34025.7792307692,5555.4748365315718]
[1810,"Leasehold Improvements",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[1815,"Transformer Station Equipment >50 kV",9459697.6034999993,0,9459697.6034999993,276030,0,276030,385941.95000000019,37.296590767654344,2.6812102109537987E-2,33,3.0303030303030304E-2,253634.37807039375,8364.545454545454,5847.6053030303055,267846.52882796951,426041.1638888889,158194.63506091939]
[1820,"Distribution Station Equipment <50 kV",54619,54619,0,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1825,"Storage Battery Equipment",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[1830,"Poles, Towers & Fixtures",18129972.464529999,0,18129972.464529999,6855549.6699999999,621808,6233741.6699999999,3614590.6499999948,37.395375947488837,2.674127414587877E-2,50,0.02,484818.56393123005,124674.8334,36145.906499999946,645639.30383123003,727444.34861490701,81805.044783676974]
[1835,"Overhead Conductors & Devices",19587572.422959998,0,19587572.422959998,8113739.3600000013,0,8113739.3600000013,2801780.8099999996,40.046818879877378,2.4970772410152095E-2,40,2.5000000000000001E-2,489116.81304110552,202843.48400000003,35022.260124999993,726982.5571661056,773213.16764799156,46230.61048188596]
[1840,"Underground Conduit",13025017.00079105,0,13025017.00079105,2652701.7040000004,0,2652701.7040000004,1322950.0100000002,71.711718953228726,1.3944722209939109E-2,80,1.2500000000000001E-2,181630.24385576544,33158.771300000008,8268.4375625000011,223057.45271826547,237821.02000384618,14763.567285580706]
[1845,"Underground Conductors & Devices",19080474.580241829,0,19080474.580241829,5454800.0700000003,0,5454800.0700000003,2314665.8199999989,46.571639643159465,2.1472295320976144E-2,44,2.2727272727272728E-2,409701.58505133085,123972.72886363637,26303.020681818169,559977.33459678537,602471.12605555553,42493.791458770167]
[1850,"Line Transformers",24270286.11347099,0,24270286.11347099,5457929.419999999,1367778,4090151.419999999,2460359.6000000006,39.92428043451973,2.5047414483527423E-2,38,2.6315789473684209E-2,607907.91591790773,107635.5636842105,32373.152631578956,747916.63223369722,805420.61335576896,57503.981122071738]
[1855,"Services (Overhead & Underground)",1366549.182197626,0,1366549.182197626,121726.21000000005,0,121726.21000000005,71241.030000000028,43,2.3255813953488372E-2,40,2.5000000000000001E-2,31780.213539479675,3043.1552500000012,890.51287500000035,35713.881664479675,51033.525531468498,15319.643866988823]
[1860,"Meters",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[1860,"Meters",2552455.0985333342,0,2552455.0985333342,9660745.3699999992,268771,9391974.3699999992,242967.18999999948,10.941504515155181,9.1395109202293948E-2,15,6.6666666666666666E-2,233281.91246440602,626131.62466666661,8098.9063333333161,867512.44346440595,888959.37679999997,21446.933335594018]
[1905,"Land",301592,0,301592,0,0,0,0,0,0,null,0,0,0,0,0,0,0]
[1908,"Buildings & Fixtures",2860378.8404999999,0,2860378.8404999999,1139360.1099999999,0,1139360.1099999999,90179.139999999941,29.389686071899888,3.4025542074643714E-2,50,0.02,97325.94058685335,22787.202199999996,901.79139999999938,121014.93418685335,178174.3096666667,57159.375479813345]
[1910,"Leasehold Improvements",0,0,0,0,0,0,24525.07,null,0,1.5,0.66666666666666663,0,0,8175.0233333333335,8175.0233333333335,8674.07,499.04666666666617]
[1915,"Office Furniture & Equipment (10 years)",79789,0,79789,258372.31,0,258372.31,0,8.74,0.11441647597254004,10,0.1,9129.1762013729967,25837.231,0,34966.407201372996,40418.28,5451.8727986270023]
[1915,"Office Furniture & Equipment (5 years)",72253.875499999951,0,72253.875499999951,1139.9800000000002,0,1139.9800000000002,107442.5,5,0.2,5,0.2,14450.77509999999,227.99600000000004,10744.25,25423.021099999991,10535.814,-14887.207099999991]
[1920,"Computer Equipment - Hardware",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[1920,"Computer Equip.-Hardware",702015.53599999996,0,702015.53599999996,1802360.33,1105910,696450.33000000007,227886.64999999994,3.3809478598205835,0.29577504340840882,3,0.33333333333333331,207638.67563377737,232150.11000000002,37981.108333333323,477769.89396711072,468078.55499999999,-9691.3389671107288]
[1930,"Transportation Equipment",1927695.6612499999,0,1927695.6612499999,1375665.5499999998,735164,640501.54999999981,596193.81000000006,8.4264343758129634,0.11867415746693241,10,0.1,228767.65845150489,64050.154999999984,29809.690500000004,322627.50395150488,417100.11400000006,94472.610048495175]
[1935,"Stores Equipment",1290.0000000000055,0,1290.0000000000055,0,0,0,14625,2,0.5,5,0.2,645.00000000000273,0,1462.5,2107.5000000000027,989.25,-1118.2500000000027]
[1940,"Tools, Shop & Garage Equipment",822096.0205000001,0,822096.0205000001,189231.64999999994,181023,8208.649999999936,66210.52999999997,6.230143930309902,0.16050993543422964,10,0.1,131954.57917119213,820.86499999999364,3310.5264999999986,136085.97067119213,87348.147499999992,-48737.82317119214]
[1945,"Measurement & Testing Equipment",14467.455333333324,0,14467.455333333324,0,0,0,0,3.45,0.28985507246376813,10,0.1,4193.4653140096589,0,0,4193.4653140096589,11306.264999999999,7112.7996859903405]
[1950,"Power Operated Equipment",406.19999999999982,0,406.19999999999982,12741.86,0,12741.86,0,1,1,10,0.1,406.19999999999982,1274.1860000000001,0,1680.386,2946.28,1265.8940000000002]
[1955,"Communications Equipment",0,0,0,0,0,0,0,null,0,0,0,0,0,0,0,0,0]
[1955,"Communication Equipment",1140.3879999999917,0,1140.3879999999917,0,0,0,0,3,0.33333333333333331,3,0.33333333333333331,380.12933333333058,0,0,380.12933333333058,8058.38,7678.2506666666695]
[1960,"Miscellaneous Equipment ",156582.6275,0,156582.6275,87500,71441,16059,179.0000000000035,6.3,0.15873015873015872,10,0.1,24854.385317460317,1605.9,8.9500000000001751,26469.235317460319,103677.2075,77207.972182539685]
[1970,"Load Management Controls Customer Premises",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[1980,"System Supervisor Equipment",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[1985,"Miscellaneous Fixed Assets",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[1990,"Other Tangible Property",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[1995,"Contributions & Grants",-13618904.917199999,0,-13618904.917199999,-3807441.87,0,-3807441.87,0,40.123927249471322,2.4922784696086202E-2,43.57,2.2951572182694516E-2,-339421.03504784527,-87386.776910718385,0,-426807.81195856363,-508037.228,-81229.416041436372]
[2005,"Property under Finance Leases",0,0,0,0,0,0,0,null,0,null,0,0,0,0,0,0,0]
[2010,"Electric Plant Purchased or Sold",27880,0,27880,0,0,0,0,27,3.7037037037037035E-2,0,0,1032.5925925925926,0,0,1032.5925925925926,1212.1739130434801,179.58132045088746]
[2440,"Deferred Revenue",0,0,0,-255697.83,0,-255697.83,-4496480.6400000006,null,0,43.57,2.2951572182694516E-2,0,-5868.6672022033508,-51600.649988524223,-57469.317190727576,-70270,-12800.682809272424]
[null,"Total",{"$f":"SUM(C23:C63)","v":104265823.48722096},{"$f":"SUM(D23:D63)","v":686055},103579768.48722096,41507801.133999996,4546846,36960955.133999996,11217113.859999994,null,null,null,null,{"$f":"SUM(N23:N63)","v":3314688.0001972066},1868555.5769561373,330044.50359040312,5513288.0807437459,6053491.398708907,540203.31796515908]
[]
[]
["General:","Applicants are to complete this appendix to show the reasonability of the depreciation expense that is included in rate base via. Accumulated depreciation and the revenue requirement."]
[null,"Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Balances presented in the table should exclude asset retirement obligations (AROs) and the related depreciation and accretion expense. These should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]
[]
[]
["Notes:"]
[1,"This is the net book value of assets that existed as at the date of the utility's change in depreciation policies (i.e. as at Jan. 1, 2012 or Jan. 1, 2013).  These assets are to be depreciated at the average remaining service life. This amount will not change in years subsequent to the date of the utility's change in depreciation policies.  This column is expected to be used until the assets that existed as at the date of the utility's change in depreciation policies are fully depreciated."]
[2,"This is the opening gross book value of assets that have been acquired after the date of the utilities change in depreciation policies (i.e. additions starting in 2012/2013 for those who changed policies Jan. 1, 2012/2013). These assets are to be depreciated at the revised service life. The amount is expected to be equal to the gross book value of the prior year plus the prior year's additions."]
[3,"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."]
[4,"The useful life used should be consistent with the OEB's regulatory accounting policies as set out in the  Accounting Procedures Handbook for Electricity Distributors, effective Jan. 1, 2012 and also with the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, and the Kinectrics Report."]
[5,"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."]
[6,"The applicant must provide an explanation of material variances in evidence."]
[7,"This should include assets in column a (excel column C) that become fully depreciated since the date of the policy change.  The amount input in b (excel column D) should equal the net book value of the asset as at the date of depreciation policy change"]
[8,"This should include assets in column d (excel column f) that have become fully depreciated.  The amount input in e (excel column G) should equal the gross book value of the asset"]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2018-0028"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[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:","2018-04-27"]
[]
["Appendix 2-C"]
["Depreciation and Amortization Expense"]
[]
["This appendix is to be completed in conjunction with the accounting instructions in Appendix 2-B"]
[]
["Scenario that applies",null,"Applicable Years and Accounting Standard",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard Reflected in Schedule Below"]
["Rebasing for the first time with depreciation policy changes made in 2012.",null,"This appendix must be duplicated and completed for the years 2012 to 2018. The appendix for 2012 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2012 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material)."]
["Rebasing for the first time with depreciation policy changes made in 2013.",null,"This appendix must be duplicated and completed for the years 2013 to 2018. The appendix for 2013 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2013 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material)."]
["Already rebased with depreciation policy changes in a prior rate application",null,"This appendix must be completed for 2014 to 2018. The appendix for 2014 is to be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,2016,"MIFRS"]
[]
[]
[null,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense"]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formally known as Account 1925)",1544106.25,631436,{"$f":"C23-D23","v":912670.25},3473524.5600000005,729283,{"$f":"F23-G23","v":2744241.5600000005},1069385.75,4.8183736514245696,{"$f":"IF(J23=0,0,1/J23)","v":0.20753890676459813},5.0000000000000009,{"$f":"IF(L23=0,0,1/L23)","v":0.19999999999999996},{"$f":"IF(J23=0,0,+E23/J23)","v":189414.58592157246},{"$f":"IF(L23=0,0,+H23/L23)","v":548848.31200000003},{"$f":"IF(L23=0,0,+(I23*0.5)/L23)","v":106938.57499999998},{"$f":"IF(ISERROR(+N23+O23+P23), 0, +N23+O23+P23)","v":845201.47292157239},839876.36,{"$f":"IF(ISERROR(+R23-122), 0, +R23-Q23)","v":-5325.1129215724068}]
[1612,"Land Rights (Formally known as Account 1906)",0,0,{"$f":"C24-D24","v":0},0,0,{"$f":"F24-G24","v":0},null,null,{"$f":"IF(J24=0,0,1/J24)","v":0},null,{"$f":"IF(L24=0,0,1/L24)","v":0},{"$f":"IF(J24=0,0,+E24/J24)","v":0},{"$f":"IF(L24=0,0,+H24/L24)","v":0},{"$f":"IF(L24=0,0,+(I24*0.5)/L24)","v":0},{"$f":"IF(ISERROR(+N24+O24+P24), 0, +N24+O24+P24)","v":0},null,{"$f":"IF(ISERROR(+R24-122), 0, +R24-Q24)","v":0}]
[1805,"Land",347842.62,0,347842.62,0,0,0,null,0,0,0,0,0,{"$f":"IF(L25=0,0,+H25/L25)","v":0},0,0,null,0]
[1808,"Buildings",1498548,0,1498548,9678,0,9678,20,52.750445711160737,1.8957185792809781E-2,80,1.2500000000000001E-2,{"$f":"IF(J26=0,0,+E26/J26)","v":28408.252855443512},{"$f":"IF(L26=0,0,+H26/L26)","v":120.97499999999999},0.125,28529.352855443511,30957.11,2427.7571445564899]
[1810,"Leasehold Improvements",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",9459697.6034999993,0,9459697.6034999993,661971.95000000019,0,661971.95000000019,61985,37.296590767654344,2.6812102109537987E-2,33,3.0303030303030304E-2,253634.37807039375,20059.756060606065,939.16666666666663,274633.30079766648,433366.22,158732.91920233349]
[1820,"Distribution Station Equipment <50 kV",54619,54619,0,0,0,0,null,0,0,null,0,0,0,0,0,0,0]
[1825,"Storage Battery Equipment",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1830,"Poles, Towers & Fixtures",18129972.464529999,0,18129972.464529999,10470140.319999995,896800,9573340.3199999947,4001764.08,37.395375947488837,2.674127414587877E-2,50,0.02,484818.56393123005,191466.80639999988,40017.640800000001,716303.01113122993,454413.74524527899,-261889.26588595094]
[1835,"Overhead Conductors & Devices",19587572.422959998,0,19587572.422959998,10915520.170000002,0,10915520.170000002,3652752,40.046818879877378,2.4970772410152095E-2,40,2.5000000000000001E-2,489116.81304110552,272888.00425000006,45659.4,807664.21729110566,815866.44205420802,8202.2247631023638]
[1840,"Underground Conduit",13025017.00079105,0,13025017.00079105,3975651.7140000006,0,3975651.7140000006,1641358.07,71.711718953228726,1.3944722209939109E-2,80,1.2500000000000001E-2,181630.24385576544,49695.646425000006,10258.4879375,241584.37821826545,233372.790049993,-8211.5881682724576]
[1845,"Underground Conductors & Devices",19080474.580241829,0,19080474.580241829,7769465.8899999987,0,7769465.8899999987,2241115.2999999998,46.571639643159465,2.1472295320976144E-2,44,2.2727272727272728E-2,409701.58505133085,176578.7702272727,25467.219318181815,611747.57459678536,611389.76208329597,-357.81251348939259]
[1850,"Line Transformers",24270286.11347099,0,24270286.11347099,7918289.0199999996,2032602,5885687.0199999996,2420999.46,39.92428043451973,2.5047414483527423E-2,38,2.6315789473684209E-2,607907.91591790773,154886.50052631577,31855.256052631579,794649.67249685503,695097.79171675898,-99551.880780096049]
[1855,"Services (Overhead & Underground)",1366549.182197626,0,1366549.182197626,192967.24000000008,0,192967.24000000008,null,43,2.3255813953488372E-2,40,2.5000000000000001E-2,31780.213539479675,4824.1810000000023,0,36604.394539479676,8451.98,-28152.414539479676]
[1860,"Meters",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1860,"Meters",2552455.0985333342,0,2552455.0985333342,9903712.5599999987,372934,9530778.5599999987,266978.65000000002,10.941504515155181,9.1395109202293948E-2,15,6.6666666666666666E-2,233281.91246440602,635385.23733333324,8899.2883333333339,877566.43813107256,1114981.93,237415.49186892738]
[1905,"Land",301592,0,301592,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1908,"Buildings & Fixtures",2860378.8404999999,0,2860378.8404999999,1229539.2499999998,0,1229539.2499999998,26749.71,29.389686071899888,3.4025542074643714E-2,50,0.02,97325.94058685335,24590.784999999996,267.49709999999999,122184.22268685333,204937.19,82752.96731314667]
[1910,"Leasehold Improvements",0,0,0,24525.07,0,24525.07,null,null,0,1.5,0.66666666666666663,0,16350.046666666667,0,16350.046666666667,15851,-499.04666666666708]
[1915,"Office Furniture & Equipment (10 years)",79789,0,79789,258372.31,0,258372.31,null,8.74,0.11441647597254004,10,0.1,9129.1762013729967,25837.231,0,34966.407201372996,null,-34966.407201372996]
[1915,"Office Furniture & Equipment (5 years)",72253.875499999951,0,72253.875499999951,108582.48,0,108582.48,31289.46,5,0.2,5,0.2,14450.77509999999,21716.495999999999,3128.9459999999999,39296.217099999994,60456.11,21159.892900000006]
[1920,"Computer Equipment - Hardware",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1920,"Computer Equip.-Hardware",702015.53599999996,0,702015.53599999996,2030246.98,1545681,484565.98,191363.8100000002,3.3809478598205835,0.29577504340840882,3,0.33333333333333331,207638.67563377737,161521.99333333332,31893.968333333367,401054.63730044407,370474.83,-30579.807300444052]
[1930,"Transportation Equipment",1927695.6612499999,0,1927695.6612499999,1971859.3599999999,853279,1118580.3599999999,417159.07,8.4264343758129634,0.11867415746693241,10,0.1,228767.65845150489,111858.03599999999,20857.9535,361483.64795150486,335577.99,-25905.657951504865]
[1935,"Stores Equipment",1290.0000000000055,0,1290.0000000000055,14625,0,14625,null,2,0.5,5,0.2,645.00000000000273,2925,0,3570.0000000000027,1462.5,-2107.5000000000027]
[1940,"Tools, Shop & Garage Equipment",822096.0205000001,0,822096.0205000001,255442.17999999991,181023,74419.179999999906,87827.430000000008,6.230143930309902,0.16050993543422964,10,0.1,131954.57917119213,7441.9179999999906,4391.3715000000002,143787.86867119215,112983.63,-30804.238671192143]
[1945,"Measurement & Testing Equipment",14467.455333333324,0,14467.455333333324,0,0,0,null,3.45,0.28985507246376813,10,0.1,4193.4653140096589,0,0,4193.4653140096589,-3553.23,-7746.6953140096593]
[1950,"Power Operated Equipment",406.19999999999982,0,406.19999999999982,12741.86,0,12741.86,null,1,1,10,0.1,406.19999999999982,1274.1860000000001,0,1680.386,1768.38,87.994000000000142]
[1955,"Communications Equipment",0,0,0,0,0,0,null,null,0,0,0,0,0,0,0,null,0]
[1955,"Communication Equipment",1140.3879999999917,0,1140.3879999999917,0,0,0,null,3,0.33333333333333331,3,0.33333333333333331,380.12933333333058,0,0,380.12933333333058,-7884.3,-8264.4293333333299]
[1960,"Miscellaneous Equipment ",156582.6275,0,156582.6275,87679,71441,16238,null,6.3,0.15873015873015872,10,0.1,24854.385317460317,1623.8,0,26478.185317460317,8567.92,-17910.265317460318]
[1970,"Load Management Controls Customer Premises",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1980,"System Supervisor Equipment",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1990,"Other Tangible Property",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1995,"Contributions & Grants",-13618904.917199999,0,-13618904.917199999,-3807441.87,0,-3807441.87,63478.01,40.123927249471322,2.4922784696086202E-2,43.57,2.2951572182694516E-2,-339421.03504784527,-87386.776910718385,728.46006426440215,-426079.35189429921,-376444.87360665703,49634.478287642181]
[2005,"Property under Finance Leases",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[2010,"Electric Plant Purchased or Sold",27880,0,27880,0,24243,-24243,null,27,3.7037037037037035E-2,null,0,1032.5925925925926,0,0,1032.5925925925926,0,-1032.5925925925926]
[2440,"Deferred Revenue",0,0,0,-4752178.4700000007,0,-4752178.4700000007,-2826535,null,0,43.57,2.2951572182694516E-2,0,-109069.96717925179,-32436.711039706221,-141506.67821895803,-146349,-4842.3217810419737]
[null,"Total",{"$f":"SUM(C23:C63)","v":104265823.02360815},{"$f":"SUM(D23:D63)","v":686055},103579768.02360815,52724914.573999994,6707286,46017628.573999994,13347690.800000003,null,null,null,null,{"$f":"SUM(N23:N63)","v":3291052.0073028868},2233436.9371325569,298866.64456620498,5823355.5890016481,{"$f":"SUM(R23:R63)","v":5815622.2775428789},-7733.3114587709442]
[]
[]
["General:","Applicants are to complete this appendix to show the reasonability of the depreciation expense that is included in rate base via. Accumulated depreciation and the revenue requirement."]
[null,"Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Balances presented in the table should exclude asset retirement obligations (AROs) and the related depreciation and accretion expense. These should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]
[]
[]
["Notes:"]
[1,"This is the net book value of assets that existed as at the date of the utility's change in depreciation policies (i.e. as at Jan. 1, 2012 or Jan. 1, 2013).  These assets are to be depreciated at the average remaining service life. This amount will not change in years subsequent to the date of the utility's change in depreciation policies.  This column is expected to be used until the assets that existed as at the date of the utility's change in depreciation policies are fully depreciated."]
[2,"This is the opening gross book value of assets that have been acquired after the date of the utilities change in depreciation policies (i.e. additions starting in 2012/2013 for those who changed policies Jan. 1, 2012/2013). These assets are to be depreciated at the revised service life. The amount is expected to be equal to the gross book value of the prior year plus the prior year's additions."]
[3,"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."]
[4,"The useful life used should be consistent with the OEB's regulatory accounting policies as set out in the  Accounting Procedures Handbook for Electricity Distributors, effective Jan. 1, 2012 and also with the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, and the Kinectrics Report."]
[5,"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."]
[6,"The applicant must provide an explanation of material variances in evidence."]
[7,"This should include assets in column a (excel column C) that become fully depreciated since the date of the policy change.  The amount input in b (excel column D) should equal the net book value of the asset as at the date of depreciation policy change"]
[8,"This should include assets in column d (excel column f) that have become fully depreciated.  The amount input in e (excel column G) should equal the gross book value of the asset"]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2018-0028"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[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:","2018-04-27"]
[]
["Appendix 2-C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CGAAP"]
["Depreciation and Amortization Expense",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Revised CGAAP"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MIFRS"]
["This appendix is to be completed in conjunction with the accounting instructions in Appendix 2-B"]
[]
["Scenario that applies",null,"Applicable Years and Accounting Standard",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard Reflected in Schedule Below",null,null,null,null,null,2012]
["Rebasing for the first time with depreciation policy changes made in 2012.",null,"This appendix must be duplicated and completed for the years 2012 to 2018. The appendix for 2012 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2012 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2013]
["Rebasing for the first time with depreciation policy changes made in 2013.",null,"This appendix must be duplicated and completed for the years 2013 to 2018. The appendix for 2013 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2013 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014]
["Already rebased with depreciation policy changes in a prior rate application",null,"This appendix must be completed for 2014 to 2018. The appendix for 2014 is to be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,2017,"MIFRS",null,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,null,null,null,null,2016]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2017]
[null,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formally known as Account 1925)",1544106.25,631436,{"$f":"C23-D23","v":912670.25},4542910.3100000005,{"$f":"3241671-D23","v":2610235},{"$f":"F23-G23","v":1932675.3100000005},603006,4.8183736514245696,{"$f":"IF(J23=0,0,1/J23)","v":0.20753890676459813},5.0000000000000009,{"$f":"IF(L23=0,0,1/L23)","v":0.19999999999999996},{"$f":"IF(J23=0,0,+E23/J23)","v":189414.58592157246},{"$f":"IF(L23=0,0,+H23/L23)","v":386535.06200000003},{"$f":"IF(L23=0,0,+(I23*0.5)/L23)","v":60300.599999999991},{"$f":"IF(ISERROR(+N23+O23+P23), 0, +N23+O23+P23)","v":636250.24792157242},701000,{"$f":"IF(ISERROR(+R23-122), 0, +R23-Q23)","v":64749.752078427584}]
[1612,"Land Rights (Formally known as Account 1906)",0,0,{"$f":"C24-D24","v":0},0,0,{"$f":"F24-G24","v":0},null,null,{"$f":"IF(J24=0,0,1/J24)","v":0},null,{"$f":"IF(L24=0,0,1/L24)","v":0},{"$f":"IF(J24=0,0,+E24/J24)","v":0},{"$f":"IF(L24=0,0,+H24/L24)","v":0},{"$f":"IF(L24=0,0,+(I24*0.5)/L24)","v":0},{"$f":"IF(ISERROR(+N24+O24+P24), 0, +N24+O24+P24)","v":0},null,{"$f":"IF(ISERROR(+R24-122), 0, +R24-Q24)","v":0}]
[1805,"Land",347842.62,0,347842.62,0,0,0,null,null,0,null,0,0,{"$f":"IF(L25=0,0,+H25/L25)","v":0},0,0,null,0]
[1808,"Buildings",1498548.4636128068,0,1498548.4636128068,9698.4200000000419,0,9698.4200000000419,null,52.750445711160737,1.8957185792809781E-2,80,1.2500000000000001E-2,28408.261644237627,121.23025000000052,0,28529.491894237628,20000,-8529.491894237628]
[1810,"Leasehold Improvements",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",9459697.6034999993,0,9459697.6034999993,723956.95000000019,0,723956.95000000019,null,37.296590767654344,2.6812102109537987E-2,33,3.0303030303030304E-2,253634.37807039375,21938.089393939401,0,275572.46746433317,283000,7427.5325356668327]
[1820,"Distribution Station Equipment <50 kV",54619,54619,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1825,"Storage Battery Equipment",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1830,"Poles, Towers & Fixtures",18129972.464529999,0,18129972.464529999,14471904.399999995,1138510,13333394.399999995,1924298,37.395375947488837,2.674127414587877E-2,50,0.02,484818.56393123005,266667.88799999992,19242.98,770729.43193123001,694000,-76729.431931230007]
[1835,"Overhead Conductors & Devices",19587572.422959998,0,19587572.422959998,14568272.170000002,0,14568272.170000002,4360352,40.046818879877378,2.4970772410152095E-2,40,2.5000000000000001E-2,489116.81304110552,364206.80425000004,54504.4,907828.01729110559,995000,87171.982708894415]
[1840,"Underground Conduit",13025017.00079105,0,13025017.00079105,5617009.7840000009,0,5617009.7840000009,2159645,71.711718953228726,1.3944722209939109E-2,80,1.2500000000000001E-2,181630.24385576544,70212.622300000017,13497.78125,265340.64740576549,290000,24659.352594234515]
[1845,"Underground Conductors & Devices",19080474.580241829,0,19080474.580241829,10010581.189999998,0,10010581.189999998,3044319,46.571639643159465,2.1472295320976144E-2,44,2.2727272727272728E-2,409701.58505133085,227513.2088636363,34594.534090909088,671809.32800587628,736000,64190.671994123724]
[1850,"Line Transformers",24270286.11347099,0,24270286.11347099,10339288.48,2680377,7658911.4800000004,2504142,39.92428043451973,2.5047414483527423E-2,38,2.6315789473684209E-2,607907.91591790773,201550.30210526317,32949.23684210526,842407.45486527623,888000,45592.545134723769]
[1855,"Services (Overhead & Underground)",1366549.182197626,0,1366549.182197626,192967.24000000008,0,192967.24000000008,null,43,2.3255813953488372E-2,40,2.5000000000000001E-2,31780.213539479675,4824.1810000000023,0,36604.394539479676,42000,5395.6054605203244]
[1860,"Meters",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1860,"Meters",2552455.0985333342,0,2552455.0985333342,10170691.209999999,644304,9526387.209999999,780488,10.941504515155181,9.1395109202293948E-2,15,6.6666666666666666E-2,233281.91246440602,635092.48066666664,26016.266666666666,894390.65979773935,811000,-83390.659797739354]
[1905,"Land",301592,0,301592,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1908,"Buildings & Fixtures",2860378.8404999999,0,2860378.8404999999,1256288.9599999997,0,1256288.9599999997,110965,29.389686071899888,3.4025542074643714E-2,50,0.02,97325.94058685335,25125.779199999994,1109.6500000000001,123561.36978685333,160000,36438.630213146665]
[1910,"Leasehold Improvements",0,0,0,24525.07,0,24525.07,null,null,0,1.5,0.66666666666666663,0,16350.046666666667,0,16350.046666666667,null,-16350.046666666667]
[1915,"Office Furniture & Equipment (10 years)",79789,0,79789,258372.31,0,258372.31,null,8.74,0.11441647597254004,10,0.1,9129.1762013729967,25837.231,0,34966.407201372996,null,-34966.407201372996]
[1915,"Office Furniture & Equipment (5 years)",72253.875499999951,0,72253.875499999951,139871.94,0,139871.94,49537,5,0.2,5,0.2,14450.77509999999,27974.387999999999,4953.7,47378.863099999988,56000,8621.1369000000122]
[1920,"Computer Equipment - Hardware",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1920,"Computer Equip.-Hardware",702015.53599999996,0,702015.53599999996,2221610.79,2168925,52685.790000000037,342966,3.3809478598205835,0.29577504340840882,3,0.33333333333333331,207638.67563377737,17561.930000000011,57161,282361.60563377739,384000,101638.39436622261]
[1930,"Transportation Equipment",1927695.6612499999,0,1927695.6612499999,2389018.4299999997,853279,1535739.4299999997,359000,8.4264343758129634,0.11867415746693241,10,0.1,228767.65845150489,153573.94299999997,17950,400291.60145150486,461000,60708.398548495141]
[1935,"Stores Equipment",1290.0000000000055,0,1290.0000000000055,14625,0,14625,null,2,0.5,5,0.2,645.00000000000273,2925,0,3570.0000000000027,1000,-2570.0000000000027]
[1940,"Tools, Shop & Garage Equipment",822096.0205000001,0,822096.0205000001,343269.60999999993,181023,162246.60999999993,159500,6.230143930309902,0.16050993543422964,10,0.1,131954.57917119213,16224.660999999993,7975,156154.24017119213,94000,-62154.240171192127]
[1945,"Measurement & Testing Equipment",14467.455333333324,0,14467.455333333324,0,0,0,null,3.45,0.28985507246376813,10,0.1,4193.4653140096589,0,0,4193.4653140096589,null,-4193.4653140096589]
[1950,"Power Operated Equipment",406.19999999999982,0,406.19999999999982,12741.86,0,12741.86,null,1,1,10,0.1,406.19999999999982,1274.1860000000001,0,1680.386,3000,1319.614]
[1955,"Communications Equipment",0,0,0,0,0,0,null,null,0,0,0,0,0,0,0,null,0]
[1955,"Communication Equipment",1140.3879999999917,0,1140.3879999999917,0,0,0,null,3,0.33333333333333331,3,0.33333333333333331,380.12933333333058,0,0,380.12933333333058,null,-380.12933333333058]
[1960,"Miscellaneous Equipment ",156582.6275,0,156582.6275,87679,71441,16238,null,6.3,0.15873015873015872,10,0.1,24854.385317460317,1623.8,0,26478.185317460317,66000,39521.814682539683]
[1970,"Load Management Controls Customer Premises",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1980,"System Supervisor Equipment",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1990,"Other Tangible Property",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1995,"Contributions & Grants",-13618904.917199999,0,-13618904.917199999,-3743963.8600000003,0,-3743963.8600000003,null,40.123927249471322,2.4922784696086202E-2,43.57,2.2951572182694516E-2,-339421.03504784527,-85929.856782189585,0,-425350.89183003485,-417000,8350.891830034845]
[2005,"Property under Finance Leases",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[2010,"Electric Plant Purchased or Sold",27880,0,27880,0,{"$f":"26668-2425","v":24243},-24243,null,27,3.7037037037037035E-2,0,0,1032.5925925925926,0,0,1032.5925925925926,0,-1032.5925925925926]
[2440,"Deferred Revenue",0,0,0,-7578713.4700000007,0,-7578713.4700000007,-1182000,null,0,43.57,2.2951572182694516E-2,0,-173943.38925866425,-13564.379159972457,-187507.7684186367,-189000,-1492.2315813633031]
[null,"Total",{"$f":"SUM(C23:C63)","v":104265823.48722096},{"$f":"SUM(D23:D63)","v":686055},103579768.48722096,66072605.793999985,10372337,55700268.794,15216218,null,null,null,null,{"$f":"SUM(N23:N63)","v":3291052.0160916802},2207259.5876553189,316690.76968970854,5815002.3734367071,6079000,263997.6265632924]
[]
[]
["General:","Applicants are to complete this appendix to show the reasonability of the depreciation expense that is included in rate base via. Accumulated depreciation and the revenue requirement."]
[null,"Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Balances presented in the table should exclude asset retirement obligations (AROs) and the related depreciation and accretion expense. These should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]
[]
[]
["Notes:"]
[1,"This is the net book value of assets that existed as at the date of the utility's change in depreciation policies (i.e. as at Jan. 1, 2012 or Jan. 1, 2013).  These assets are to be depreciated at the average remaining service life. This amount will not change in years subsequent to the date of the utility's change in depreciation policies.  This column is expected to be used until the assets that existed as at the date of the utility's change in depreciation policies are fully depreciated."]
[2,"This is the opening gross book value of assets that have been acquired after the date of the utilities change in depreciation policies (i.e. additions starting in 2012/2013 for those who changed policies Jan. 1, 2012/2013). These assets are to be depreciated at the revised service life. The amount is expected to be equal to the gross book value of the prior year plus the prior year's additions."]
[3,"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."]
[4,"The useful life used should be consistent with the OEB's regulatory accounting policies as set out in the  Accounting Procedures Handbook for Electricity Distributors, effective Jan. 1, 2012 and also with the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, and the Kinectrics Report."]
[5,"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."]
[6,"The applicant must provide an explanation of material variances in evidence."]
[7,"This should include assets in column a (excel column C) that become fully depreciated since the date of the policy change.  The amount input in b (excel column D) should equal the net book value of the asset as at the date of depreciation policy change"]
[8,"This should include assets in column d (excel column f) that have become fully depreciated.  The amount input in e (excel column G) should equal the gross book value of the asset"]

{"sheet":"App_2C_E+2018","index":37,"n_rows":79,"n_cols":25,"rows_kept":79,"cut":false,"hidden":false,"merged":[[14,0,14,1],[14,2,14,16],[8,0,8,18],[9,0,9,18],[10,0,10,18],[13,0,13,1],[13,2,13,16],[15,0,15,1],[15,2,15,16],[16,0,16,1],[16,2,16,16],[19,2,19,8],[19,9,19,12],[19,13,19,16],[74,1,74,18],[76,1,76,18],[20,0,21,0],[20,1,21,1],[67,1,67,18],[71,1,71,18],[72,1,72,18],[73,1,73,18]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2018-0028"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[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:","2018-04-27"]
[]
["Appendix 2-C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CGAAP"]
["Depreciation and Amortization Expense",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Revised CGAAP"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MIFRS"]
["This appendix is to be completed in conjunction with the accounting instructions in Appendix 2-B"]
[]
["Scenario that applies",null,"Applicable Years and Accounting Standard",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard Reflected in Schedule Below",null,null,null,null,null,2012]
["Rebasing for the first time with depreciation policy changes made in 2012.",null,"This appendix must be duplicated and completed for the years 2012 to 2018. The appendix for 2012 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2012 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2013]
["Rebasing for the first time with depreciation policy changes made in 2013.",null,"This appendix must be duplicated and completed for the years 2013 to 2018. The appendix for 2013 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2013 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014]
["Already rebased with depreciation policy changes in a prior rate application",null,"This appendix must be completed for 2014 to 2018. The appendix for 2014 is to be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,2018,"MIFRS",null,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,null,null,null,null,2016]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2017]
[null,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formally known as Account 1925)",1544106.25,631436,{"$f":"C23-D23","v":912670.25},5145916.3100000005,{"$f":"3589354-D23","v":2957918},{"$f":"F23-G23","v":2187998.3100000005},612200,4.8183736514245696,{"$f":"IF(J23=0,0,1/J23)","v":0.20753890676459813},5.0000000000000009,{"$f":"IF(L23=0,0,1/L23)","v":0.19999999999999996},{"$f":"IF(J23=0,0,+E23/J23)","v":189414.58592157246},{"$f":"IF(L23=0,0,+H23/L23)","v":437599.66200000001},{"$f":"IF(L23=0,0,+(I23*0.5)/L23)","v":61219.999999999993},{"$f":"IF(ISERROR(+N23+O23+P23), 0, +N23+O23+P23)","v":688234.24792157253},766258,{"$f":"IF(ISERROR(+R23-122), 0, +R23-Q23)","v":78023.752078427467}]
[1612,"Land Rights (Formally known as Account 1906)",0,0,{"$f":"C24-D24","v":0},0,0,{"$f":"F24-G24","v":0},null,null,{"$f":"IF(J24=0,0,1/J24)","v":0},null,{"$f":"IF(L24=0,0,1/L24)","v":0},{"$f":"IF(J24=0,0,+E24/J24)","v":0},{"$f":"IF(L24=0,0,+H24/L24)","v":0},{"$f":"IF(L24=0,0,+(I24*0.5)/L24)","v":0},{"$f":"IF(ISERROR(+N24+O24+P24), 0, +N24+O24+P24)","v":0},null,{"$f":"IF(ISERROR(+R24-122), 0, +R24-Q24)","v":0}]
[1805,"Land",347842.62,0,347842.62,0,0,0,null,null,0,null,0,0,{"$f":"IF(L25=0,0,+H25/L25)","v":0},0,0,null,0]
[1808,"Buildings",1498548.4636128068,0,1498548.4636128068,9698.4200000000419,0,9698.4200000000419,null,52.750445711160737,1.8957185792809781E-2,80,1.2500000000000001E-2,28408.261644237627,121.23025000000052,0,28529.491894237628,32798,4268.508105762372]
[1810,"Leasehold Improvements",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",9459697.6034999993,0,9459697.6034999993,723956.95000000019,0,723956.95000000019,35000,37.296590767654344,2.6812102109537987E-2,33,3.0303030303030304E-2,253634.37807039375,21938.089393939401,530.30303030303025,276102.77049463621,267755,-8347.7704946362064]
[1820,"Distribution Station Equipment <50 kV",54619,54619,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1825,"Storage Battery Equipment",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1830,"Poles, Towers & Fixtures",18129972.464529999,0,18129972.464529999,16396202.399999995,1388510,15007692.399999995,3106118,37.395375947488837,2.674127414587877E-2,50,0.02,484818.56393123005,300153.84799999988,31061.18,816033.59193123004,818619,2585.4080687699607]
[1835,"Overhead Conductors & Devices",19587572.422959998,0,19587572.422959998,18928624.170000002,0,18928624.170000002,3617082,40.046818879877378,2.4970772410152095E-2,40,2.5000000000000001E-2,489116.81304110552,473215.60425000003,45213.525000000001,1007545.9422911055,1061136.0544444399,53590.112153334427]
[1840,"Underground Conduit",13025017.00079105,0,13025017.00079105,7776654.7840000009,0,7776654.7840000009,1285479,71.711718953228726,1.3944722209939109E-2,80,1.2500000000000001E-2,181630.24385576544,97208.184800000017,8034.2437499999996,286872.67240576551,297713.91064102598,10841.238235260476]
[1845,"Underground Conductors & Devices",19080474.580241829,0,19080474.580241829,13054900.189999998,0,13054900.189999998,1812061,46.571639643159465,2.1472295320976144E-2,44,2.2727272727272728E-2,409701.58505133085,296702.27704545448,20591.602272727272,726995.46436951263,762716.64101240505,35721.176642892417]
[1850,"Line Transformers",24270286.11347099,0,24270286.11347099,12843430.48,3130377,9713053.4800000004,1891075,39.92428043451973,2.5047414483527423E-2,38,2.6315789473684209E-2,607907.91591790773,255606.67052631581,24882.565789473683,888397.15223369724,941503.92358094396,53106.771347246715]
[1855,"Services (Overhead & Underground)",1366549.182197626,0,1366549.182197626,192967.24000000008,0,192967.24000000008,null,43,2.3255813953488372E-2,40,2.5000000000000001E-2,31780.213539479675,4824.1810000000023,0,36604.394539479676,42514,5909.6054605203244]
[1860,"Meters",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1860,"Meters",2552455.0985333342,0,2552455.0985333342,10951179.209999999,944304,10006875.209999999,824242,10.941504515155181,9.1395109202293948E-2,15,6.6666666666666666E-2,233281.91246440602,667125.01399999997,27474.733333333334,927881.65979773924,852257,-75624.659797739238]
[1905,"Land",301592,0,301592,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1908,"Buildings & Fixtures",2860378.8404999999,0,2860378.8404999999,1367253.9599999997,0,1367253.9599999997,14500,29.389686071899888,3.4025542074643714E-2,50,0.02,97325.94058685335,27345.079199999993,145,124816.01978685334,167005,42188.980213146657]
[1910,"Leasehold Improvements",0,0,0,24525.07,0,24525.07,null,null,0,1.5,0.66666666666666663,0,16350.046666666667,0,16350.046666666667,null,-16350.046666666667]
[1915,"Office Furniture & Equipment (10 years)",79789,0,79789,258372.31,0,258372.31,null,8.74,0.11441647597254004,10,0.1,9129.1762013729967,25837.231,0,34966.407201372996,null,-34966.407201372996]
[1915,"Office Furniture & Equipment (5 years)",72253.875499999951,0,72253.875499999951,189408.94,0,189408.94,9200,5,0.2,5,0.2,14450.77509999999,37881.788,920,53252.563099999992,59933,6680.4369000000079]
[1920,"Computer Equipment - Hardware",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1920,"Computer Equip.-Hardware",702015.53599999996,0,702015.53599999996,2564576.79,2396812,167764.79000000004,211700,3.3809478598205835,0.29577504340840882,3,0.33333333333333331,207638.67563377737,55921.596666666679,35283.333333333336,298843.60563377739,253071,-45772.605633777392]
[1930,"Transportation Equipment",1927695.6612499999,0,1927695.6612499999,2748018.4299999997,853279,1894739.4299999997,100000,8.4264343758129634,0.11867415746693241,10,0.1,228767.65845150489,189473.94299999997,5000,423241.60145150486,460451,37209.398548495141]
[1935,"Stores Equipment",1290.0000000000055,0,1290.0000000000055,14625,0,14625,null,2,0.5,5,0.2,645.00000000000273,2925,0,3570.0000000000027,1463,-2107.0000000000027]
[1940,"Tools, Shop & Garage Equipment",822096.0205000001,0,822096.0205000001,502769.60999999993,181023,321746.60999999993,108500,6.230143930309902,0.16050993543422964,10,0.1,131954.57917119213,32174.660999999993,5425,169554.24017119213,99093,-70461.240171192127]
[1945,"Measurement & Testing Equipment",14467.455333333324,0,14467.455333333324,0,0,0,null,3.45,0.28985507246376813,10,0.1,4193.4653140096589,0,0,4193.4653140096589,null,-4193.4653140096589]
[1950,"Power Operated Equipment",406.19999999999982,0,406.19999999999982,12741.86,0,12741.86,null,1,1,10,0.1,406.19999999999982,1274.1860000000001,0,1680.386,2549,868.61400000000003]
[1955,"Communications Equipment",0,0,0,0,0,0,null,null,0,0,0,0,0,0,0,null,0]
[1955,"Communication Equipment",1140.3879999999917,0,1140.3879999999917,0,0,0,null,3,0.33333333333333331,3,0.33333333333333331,380.12933333333058,0,0,380.12933333333058,null,-380.12933333333058]
[1960,"Miscellaneous Equipment ",156582.6275,0,156582.6275,87679,71441,16238,null,6.3,0.15873015873015872,10,0.1,24854.385317460317,1623.8,0,26478.185317460317,501,-25977.185317460317]
[1970,"Load Management Controls Customer Premises",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1980,"System Supervisor Equipment",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1990,"Other Tangible Property",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1995,"Contributions & Grants",-13618904.917199999,0,-13618904.917199999,-3743963.8600000003,0,-3743963.8600000003,null,40.123927249471322,2.4922784696086202E-2,43.57,2.2951572182694516E-2,-339421.03504784527,-85929.856782189585,0,-425350.89183003485,-435509,-10158.108169965155]
[2005,"Property under Finance Leases",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[2010,"Electric Plant Purchased or Sold",27880,0,27880,0,{"$f":"26668-2425","v":24243},-24243,null,27,3.7037037037037035E-2,0,0,1032.5925925925926,0,0,1032.5925925925926,null,-1032.5925925925926]
[2440,"Deferred Revenue",0,0,0,-8760713.4700000007,0,-8760713.4700000007,-2132910,null,0,43.57,2.2951572182694516E-2,0,-201072.14757860915,-24476.818912095478,-225548.96649070462,-203765,21783.966490704624]
[null,"Total",{"$f":"SUM(C23:C63)","v":104265823.48722096},{"$f":"SUM(D23:D63)","v":686055},103579768.48722096,81288823.793999985,11947907,69340916.793999985,11494247,null,null,null,null,{"$f":"SUM(N23:N63)","v":3291052.0160916802},2658300.088438245,241304.66759707514,6190656.7721270006,6248063.5296788141,57406.757551814888]
[]
[]
["General:","Applicants are to complete this appendix to show the reasonability of the depreciation expense that is included in rate base via. Accumulated depreciation and the revenue requirement."]
[null,"Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Balances presented in the table should exclude asset retirement obligations (AROs) and the related depreciation and accretion expense. These should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]
[]
[]
["Notes:"]
[1,"This is the net book value of assets that existed as at the date of the utility's change in depreciation policies (i.e. as at Jan. 1, 2012 or Jan. 1, 2013).  These assets are to be depreciated at the average remaining service life. This amount will not change in years subsequent to the date of the utility's change in depreciation policies.  This column is expected to be used until the assets that existed as at the date of the utility's change in depreciation policies are fully depreciated."]
[2,"This is the opening gross book value of assets that have been acquired after the date of the utilities change in depreciation policies (i.e. additions starting in 2012/2013 for those who changed policies Jan. 1, 2012/2013). These assets are to be depreciated at the revised service life. The amount is expected to be equal to the gross book value of the prior year plus the prior year's additions."]
[3,"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."]
[4,"The useful life used should be consistent with the OEB's regulatory accounting policies as set out in the  Accounting Procedures Handbook for Electricity Distributors, effective Jan. 1, 2012 and also with the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, and the Kinectrics Report."]
[5,"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."]
[6,"The applicant must provide an explanation of material variances in evidence."]
[7,"This should include assets in column a (excel column C) that become fully depreciated since the date of the policy change.  The amount input in b (excel column D) should equal the net book value of the asset as at the date of depreciation policy change"]
[8,"This should include assets in column d (excel column f) that have become fully depreciated.  The amount input in e (excel column G) should equal the gross book value of the asset"]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:","EB-2018-0028"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[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:","2018-04-27"]
[]
["Appendix 2-C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CGAAP"]
["Depreciation and Amortization Expense",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Revised CGAAP"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MIFRS"]
["This appendix is to be completed in conjunction with the accounting instructions in Appendix 2-B"]
[]
["Scenario that applies",null,"Applicable Years and Accounting Standard",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard Reflected in Schedule Below",null,null,null,null,null,2012]
["Rebasing for the first time with depreciation policy changes made in 2012.",null,"This appendix must be duplicated and completed for the years 2012 to 2018. The appendix for 2012 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2012 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2013]
["Rebasing for the first time with depreciation policy changes made in 2013.",null,"This appendix must be duplicated and completed for the years 2013 to 2018. The appendix for 2013 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2013 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014]
["Already rebased with depreciation policy changes in a prior rate application",null,"This appendix must be completed for 2014 to 2018. The appendix for 2014 is to be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,2018,"MIFRS",null,null,null,null,null,2015]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2019,null,null,null,null,null,null,2016]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2017]
[null,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formally known as Account 1925)",1544106.25,631436,{"$f":"C23-D23","v":912670.25},5758116.3100000005,3274597,{"$f":"F23-G23","v":2483519.3100000005},526500,4.8183736514245696,{"$f":"IF(J23=0,0,1/J23)","v":0.20753890676459813},5.0000000000000009,{"$f":"IF(L23=0,0,1/L23)","v":0.19999999999999996},{"$f":"IF(J23=0,0,+E23/J23)","v":189414.58592157246},{"$f":"IF(L23=0,0,+H23/L23)","v":496703.86200000002},{"$f":"IF(L23=0,0,+(I23*0.5)/L23)","v":52649.999999999993},{"$f":"IF(ISERROR(+N23+O23+P23), 0, +N23+O23+P23)","v":738768.44792157249},813708,{"$f":"IF(ISERROR(+R23-122), 0, +R23-Q23)","v":74939.552078427514}]
[1612,"Land Rights (Formally known as Account 1906)",0,0,{"$f":"C24-D24","v":0},0,0,{"$f":"F24-G24","v":0},null,null,{"$f":"IF(J24=0,0,1/J24)","v":0},null,{"$f":"IF(L24=0,0,1/L24)","v":0},{"$f":"IF(J24=0,0,+E24/J24)","v":0},{"$f":"IF(L24=0,0,+H24/L24)","v":0},{"$f":"IF(L24=0,0,+(I24*0.5)/L24)","v":0},{"$f":"IF(ISERROR(+N24+O24+P24), 0, +N24+O24+P24)","v":0},null,{"$f":"IF(ISERROR(+R24-122), 0, +R24-Q24)","v":0}]
[1805,"Land",347842.62,0,347842.62,0,0,0,null,null,0,null,0,0,{"$f":"IF(L25=0,0,+H25/L25)","v":0},0,0,null,0]
[1808,"Buildings",1498548.4636128068,0,1498548.4636128068,9698.4200000000419,0,9698.4200000000419,null,52.750445711160737,1.8957185792809781E-2,80,1.2500000000000001E-2,28408.261644237627,121.23025000000052,0,28529.491894237628,32798,4268.508105762372]
[1810,"Leasehold Improvements",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",9459697.6034999993,0,9459697.6034999993,758956.95000000019,0,758956.95000000019,55000,37.296590767654344,2.6812102109537987E-2,33,3.0303030303030304E-2,253634.37807039375,22998.695454545461,833.33333333333337,277466.4068582725,268828,-8638.4068582725013]
[1820,"Distribution Station Equipment <50 kV",54619,54619,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1825,"Storage Battery Equipment",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1830,"Poles, Towers & Fixtures",18129972.464529999,0,18129972.464529999,19502320.399999995,1638510,17863810.399999995,2407644,37.395375947488837,2.674127414587877E-2,50,0.02,484818.56393123005,357276.20799999987,24076.44,866171.2119312298,884662,18490.788068770198]
[1835,"Overhead Conductors & Devices",19587572.422959998,0,19587572.422959998,22545706.170000002,0,22545706.170000002,2803706,40.046818879877378,2.4970772410152095E-2,40,2.5000000000000001E-2,489116.81304110552,563642.65425000002,35046.324999999997,1087805.7922911055,1148255.8252777799,60450.032986674458]
[1840,"Underground Conduit",13025017.00079105,0,13025017.00079105,9062133.7840000018,0,9062133.7840000018,1452741,71.711718953228726,1.3944722209939109E-2,80,1.2500000000000001E-2,181630.24385576544,113276.67230000002,9079.6312500000004,303986.54740576545,315267.11171474401,11280.564308978559]
[1845,"Underground Conductors & Devices",19080474.580241829,0,19080474.580241829,14866961.189999998,0,14866961.189999998,2047840,46.571639643159465,2.1472295320976144E-2,44,2.2727272727272728E-2,409701.58505133085,337885.48159090901,23270.909090909092,770857.97573314898,807234.23355761101,36376.257824462024]
[1850,"Line Transformers",24270286.11347099,0,24270286.11347099,14734505.48,3580377,11154128.48,2025885,39.92428043451973,2.5047414483527423E-2,38,2.6315789473684209E-2,607907.91591790773,293529.6968421053,26656.38157894737,928093.99433896039,985260.57094829495,57166.576609334559]
[1855,"Services (Overhead & Underground)",1366549.182197626,0,1366549.182197626,192967.24000000008,0,192967.24000000008,null,43,2.3255813953488372E-2,40,2.5000000000000001E-2,31780.213539479675,4824.1810000000023,0,36604.394539479676,42514,5909.6054605203244]
[1860,"Meters",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1860,"Meters",2552455.0985333342,0,2552455.0985333342,11775421.209999999,2675086,9100335.209999999,751092,10.941504515155181,9.1395109202293948E-2,15,6.6666666666666666E-2,233281.91246440602,606689.01399999997,25036.400000000001,865007.32646440598,895267,30259.673535594018]
[1905,"Land",301592,0,301592,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1908,"Buildings & Fixtures",2860378.8404999999,0,2860378.8404999999,1381753.9599999997,0,1381753.9599999997,4400000,29.389686071899888,3.4025542074643714E-2,50,0.02,97325.94058685335,27635.079199999993,44000,168961.01978685334,183563,14601.980213146657]
[1910,"Leasehold Improvements",0,0,0,24525.07,0,24525.07,null,null,0,1.5,0.66666666666666663,0,16350.046666666667,0,16350.046666666667,null,-16350.046666666667]
[1915,"Office Furniture & Equipment (10 years)",79789,0,79789,258372.31,0,258372.31,null,8.74,0.11441647597254004,10,0.1,9129.1762013729967,25837.231,0,34966.407201372996,null,-34966.407201372996]
[1915,"Office Furniture & Equipment (5 years)",72253.875499999951,0,72253.875499999951,198608.94,0,198608.94,3600,5,0.2,5,0.2,14450.77509999999,39721.788,360,54532.563099999992,57274,2741.4369000000079]
[1920,"Computer Equipment - Hardware",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1920,"Computer Equip.-Hardware",702015.53599999996,0,702015.53599999996,2776276.79,2588176,188100.79000000004,240700,3.3809478598205835,0.29577504340840882,3,0.33333333333333331,207638.67563377737,62700.263333333343,40116.666666666664,310455.60563377739,257215,-53240.605633777392]
[1930,"Transportation Equipment",1927695.6612499999,0,1927695.6612499999,2848018.4299999997,853279,1994739.4299999997,105000,8.4264343758129634,0.11867415746693241,10,0.1,228767.65845150489,199473.94299999997,5250,433491.60145150486,462769,29277.398548495141]
[1935,"Stores Equipment",1290.0000000000055,0,1290.0000000000055,14625,0,14625,null,2,0.5,5,0.2,645.00000000000273,2925,0,3570.0000000000027,1463,-2107.0000000000027]
[1940,"Tools, Shop & Garage Equipment",822096.0205000001,0,822096.0205000001,611269.60999999987,181023,430246.60999999987,66700,6.230143930309902,0.16050993543422964,10,0.1,131954.57917119213,43024.660999999986,3335,178314.24017119213,96433,-81881.240171192127]
[1945,"Measurement & Testing Equipment",14467.455333333324,0,14467.455333333324,0,0,0,null,3.45,0.28985507246376813,10,0.1,4193.4653140096589,0,0,4193.4653140096589,null,-4193.4653140096589]
[1950,"Power Operated Equipment",406.19999999999982,0,406.19999999999982,12741.86,0,12741.86,null,1,1,10,0.1,406.19999999999982,1274.1860000000001,0,1680.386,null,-1680.386]
[1955,"Communications Equipment",0,0,0,0,0,0,null,null,0,0,0,0,0,0,0,null,0]
[1955,"Communication Equipment",1140.3879999999917,0,1140.3879999999917,0,0,0,null,3,0.33333333333333331,3,0.33333333333333331,380.12933333333058,0,0,380.12933333333058,null,-380.12933333333058]
[1960,"Miscellaneous Equipment ",156582.6275,0,156582.6275,87679,71441,16238,null,6.3,0.15873015873015872,10,0.1,24854.385317460317,1623.8,0,26478.185317460317,501,-25977.185317460317]
[1970,"Load Management Controls Customer Premises",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1980,"System Supervisor Equipment",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1990,"Other Tangible Property",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[1995,"Contributions & Grants",-13618904.917199999,0,-13618904.917199999,-3743963.8600000003,0,-3743963.8600000003,null,40.123927249471322,2.4922784696086202E-2,43.57,2.2951572182694516E-2,-339421.03504784527,-85929.856782189585,0,-425350.89183003485,-435509,-10158.108169965155]
[2005,"Property under Finance Leases",0,0,0,0,0,0,null,null,0,null,0,0,0,0,0,null,0]
[2010,"Electric Plant Purchased or Sold",27880,0,27880,0,24243,-24243,null,27,3.7037037037037035E-2,null,0,1032.5925925925926,0,0,1032.5925925925926,null,-1032.5925925925926]
[2440,"Deferred Revenue",0,0,0,-10893623.470000001,0,-10893623.470000001,-817000,null,0,43.57,2.2951572182694516E-2,0,-250025.7854028001,-9375.7172366307095,-259401.50263943081,-234498,24903.502639430808]
[null,"Total",{"$f":"SUM(C23:C63)","v":104265823.48722096},{"$f":"SUM(D23:D63)","v":686055},103579768.48722096,92783070.793999985,14886732,77896338.793999985,{"$f":"SUM(I23:I63)","v":16069408},null,null,null,null,{"$f":"SUM(N23:N63)","v":3291052.0160916802},2881558.0517025702,280335.3696832257,6452945.4374774769,6583005.7414984303,130060.30402095383]
[]
[]
["General:","Applicants are to complete this appendix to show the reasonability of the depreciation expense that is included in rate base via. Accumulated depreciation and the revenue requirement."]
[null,"Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Balances presented in the table should exclude asset retirement obligations (AROs) and the related depreciation and accretion expense. These should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]
[]
[]
["Notes:"]
[1,"This is the net book value of assets that existed as at the date of the utility's change in depreciation policies (i.e. as at Jan. 1, 2012 or Jan. 1, 2013).  These assets are to be depreciated at the average remaining service life. This amount will not change in years subsequent to the date of the utility's change in depreciation policies.  This column is expected to be used until the assets that existed as at the date of the utility's change in depreciation policies are fully depreciated."]
[2,"This is the opening gross book value of assets that have been acquired after the date of the utilities change in depreciation policies (i.e. additions starting in 2012/2013 for those who changed policies Jan. 1, 2012/2013). These assets are to be depreciated at the revised service life. The amount is expected to be equal to the gross book value of the prior year plus the prior year's additions."]
[3,"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."]
[4,"The useful life used should be consistent with the OEB's regulatory accounting policies as set out in the  Accounting Procedures Handbook for Electricity Distributors, effective Jan. 1, 2012 and also with the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, and the Kinectrics Report."]
[5,"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."]
[6,"The applicant must provide an explanation of material variances in evidence."]
[7,"This should include assets in column a (excel column C) that become fully depreciated since the date of the policy change.  The amount input in b (excel column D) should equal the net book value of the asset as at the date of depreciation policy change"]
[8,"This should include assets in column d (excel column f) that have become fully depreciated.  The amount input in e (excel column G) should equal the gross book value of the asset"]

{"sheet":"App.2-D_Overhead","index":39,"n_rows":44,"n_cols":9,"rows_kept":44,"cut":false,"hidden":false,"merged":[[30,8,32,8],[55,0,56,0],[41,0,42,0],[41,1,42,1],[44,0,45,0],[47,0,48,0],[50,0,53,0],[8,0,8,7],[9,0,9,7],[13,0,15,0],[30,0,32,0],[11,0,11,5],[28,0,28,5]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-D"]
["Overhead Expense"]
[]
["Applicants are to provide a breakdown of OM&A before capitalization in the below table.  OM&A before capitalization may be broken down by cost center, program, drivers or another format best suited to focus on capitalized vs. uncapitalized OM&A."]
[]
[" OM&A Before Capitalization"]
[null,{"$f":"F15-4","v":2014},{"$f":"G15-4","v":2015},{"$f":"G15-3","v":2016},{"$f":"G15-2","v":2017},{"$f":"G15-1","v":2018},{"$f":"TestYear","v":2019}]
[null,"Historical Year","Historical Year","Historical Year","Forecast Year","Bridge Year","Test Year"]
["Operations and Maintenance",9278635.3300000001,10003103.359999999,9667128.8599999994,10691113.810000001,11157093.33,10996834.869999999]
["Billing and Collecting",3477665.6799999997,3330326.9100000006,3548298.11,3391258.9321641703,3372866.87,3945339.74]
["Community Relations",256788.27000000002,117727.15999999999,97838.540000000008,90720,93555,98215]
["Administrative and General",8765567.5500000007,8309037.5599999987,7905339.5299999993,8512531.4538636096,8213695.5099999998,8601452.120000001]
[]
[]
[]
[]
[]
[]
["Total OM&A Before Capitalization (B)",{"$f":"SUM(B17:B26)","v":21778656.829999998},21760194.989999998,21218605.039999999,22685624.196027778,22837210.710000001,23641841.73]
[]
["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,null,"Directly","Explanation for Change in Overhead Capitalized"]
[null,{"$f":"F32-4","v":2014},{"$f":"G32-4","v":2015},{"$f":"G32-3","v":2016},{"$f":"G32-2","v":2017},{"$f":"G32-1","v":2018},{"$f":"TestYear","v":2019},"Attributable?"]
[null,"Historical Year","Historical Year","Historical Year","Forecast Year","Bridge Year","Test Year","(Yes/No)"]
["Direct Labour - Operations/Maintenance/Engineering",2561048.0699999998,3292635,3060019,3620102,4148102,3936660,"Yes","Directly attributable to labour costs charged to capital"]
["Fleet",525690.72,760190.82,602819.36,860532.56,713599.83,731452.89,"Yes","Directly attributable to labour costs charged to capital"]
["Purchasing and Stores",217676.54,230190.54,249185.49999999997,291162.25,275846,293865.98,"Yes","Directly attributable to material costs charged to capital"]
["Engineering Costs",116737,84182,149507,352073,104238,104215,"Yes","Directly attributable to capital projects"]
[]
["Total Capitalized OM&A (A)",{"$f":"SUM(B34:B38)","v":3421152.33},4367198.3599999994,4061530.86,5123869.8100000005,5241785.83,5066193.8699999992]
[]
["% of Capitalized OM&A (=A/B)",{"$f":"IF(ISERROR(B39/B27),\"0%\",B39/B27)","v":0.1570873886624348},0.20069665561393021,0.19141366043354185,0.2258641757319238,0.22952828594363833,0.21428930655479855]
[]
[]
["Total OM&A After Capitalization (B-A)",{"$f":"B27-B39","v":18357504.5},{"$f":"C27-C39","v":17392996.629999999},17157074.18,17561754.386027776,17595424.880000003,18575647.859999999]

{"sheet":"App.2-EA_Account 1575 (2015)","index":40,"n_rows":47,"n_cols":10,"rows_kept":47,"cut":false,"hidden":false,"merged":[[47,0,47,10],[52,0,53,9],[25,1,26,6],[31,1,31,6],[37,7,38,8],[37,9,38,9],[20,1,20,6],[8,0,8,9],[9,0,9,9],[10,0,10,9],[12,0,12,9],[14,0,14,9]]}
[null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-EA"]
["Account 1575 - IFRS-CGAAP Transitional PP&E Amounts"]
["2015 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopted IFRS on January 1, 2015 for financial reporting purposes"]
[]
["Energy+ Inc. (Consolidated)"]
[]
[null,2014,{"$f":"TestYear-4","v":2015},{"$f":"TestYear-3","v":2016},{"$f":"TestYear-2","v":2017},{"$f":"CONCATENATE(TestYear-1,\" Bridge Year\")","v":"2018 Bridge Year"},{"$f":"CONCATENATE(TestYear,\" Rebasing Year\")","v":"2019 Rebasing Year"}]
["Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
[null,"Actual","Actual","Actual","Actual","Forecast","Forecast"]
[null,"$","$","$","$","$"]
["PP&E Values under CGAAP"]
["            Opening net PP&E - Note 1",123370243.56605048,{"$f":"+B25","v":128691900.55088228},133728830.01217338,{"$f":"+D25","v":141222362.78463051},{"$f":"+E25","v":150359580.78463051}]
["            Net Additions - Note 4",9803508.1499999985,10535880.279999994,13166817.290000003,15216218,10862352]
["            Net Depreciation (amounts should be negative) - Note 4",-4481851.1651681932,-5498950.8187089041,-5673284.5175428791,-6079000,-5974865.5296788141]
["            Closing net PP&E (1)",{"$f":"SUM(B22:B24)","v":128691900.55088228},{"$f":"SUM(C22:C24)","v":133728830.01217338},{"$f":"SUM(D22:D24)","v":141222362.78463051},{"$f":"SUM(E22:E24)","v":150359580.78463051},{"$f":"SUM(F22:F24)","v":155247067.25495169}]
[]
["PP&E Values under MIFRS (Starts from 2014, the transition year)"]
["            Opening net PP&E  - Note 1",123370243.56605048,{"$f":"+B31","v":128353678.55088228},133053318.01217338,{"$f":"+D31","v":140190407.1346305},{"$f":"+E31","v":148861701.1346305}]
["            Net Additions - Note 4",8715779.1499999985,9255252.2799999937,12122838.020000003,14055363,9862352]
["            Net Depreciation (amounts should be negative) - Note 4",-3732344.1651681946,-4555612.8187089041,-4985748.897542879,-5384069,-5274865.5296788141]
["            Closing net PP&E (2)",{"$f":"SUM(B28:B30)","v":128353678.55088228},{"$f":"SUM(C28:C30)","v":133053318.01217338},{"$f":"SUM(D28:D30)","v":140190407.1346305},{"$f":"SUM(E28:E30)","v":148861701.1346305},{"$f":"SUM(F28:F30)","v":153449187.60495168}]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",{"$f":"B25-B31","v":338222},{"$f":"C25-C31","v":675512},{"$f":"D25-D31","v":1031955.650000006},{"$f":"E25-E31","v":1497879.650000006},{"$f":"F25-F31","v":1797879.650000006}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1575",null,null,null,null,null,{"$f":"IF(ISERROR(F33), 0, F33)","v":1797879.650000006},null,"WACC",6.1400000000000003E-2]
["Return on Rate Base Associated with Account 1575 balance at WACC  - Note 2",null,null,null,null,null,{"$f":"F33*J37*J38","v":110389.81051000037},"# of years of rate rider disposition period",null,1]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,null,{"$f":"G37+G38","v":1908269.4605100064}]
[]
["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 2017 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":41,"n_rows":48,"n_cols":12,"rows_kept":48,"cut":false,"hidden":false,"merged":[[41,0,41,12],[45,0,45,10],[8,0,8,11],[9,0,9,11],[10,0,10,11],[12,0,13,11],[14,0,14,11],[20,1,20,8],[25,1,26,8],[31,1,31,8],[37,9,38,10],[37,11,38,11],[11,0,11,11]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-EB"]
["Account 1576 - Accounting Changes under CGAAP"]
["2012 Changes in Accounting Policies under CGAAP"]
["Not Applicable"]
["For applicants with a balance in Account 1576 and made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012.  This is the first time the applicant is rebasing with changes in these accounting policies."]
[]
[]
[]
[null,"Prior Years Rebasing",2012,2013,2014,2015,2016,2017,"2018 Rebasing Year"]
["Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS - Note 5","MIFRS","MIFRS","MIFRS"]
[null,"Forecast","Actual","Actual","Actual","Actual","Actual","Forecast","Forecast"]
[null,null,"$","$","$","$","$","$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1",null,null,{"$f":"+C25","v":0},{"$f":"+D25","v":0},{"$f":"+E25","v":0},{"$f":"+F25","v":0},{"$f":"+G25","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (1)",null,{"$f":"C22+C23+C24","v":0},0,0,0,0,0]
[]
["PP&E Values under revised CGAAP (Starts from 2012)"]
["            Opening net PP&E  - Note 1",null,null,{"$f":"+C31","v":0},{"$f":"+D31","v":0},{"$f":"+E31","v":0},{"$f":"+F31","v":0},{"$f":"+G31","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (2)",null,{"$f":"SUM(C28:C30)","v":0},0,0,0,0,0]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,{"$f":"C25-C31","v":0},0,0,0,0,0]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,null,null,null,{"$f":"IF(ISERROR(H33), 0, H33)","v":0},null,"WACC"]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,null,null,null,{"$f":"H33*L37*L38","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,null,{"$f":"I37+I38","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 2017 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_Acct 1576 (2013) BCP","index":42,"n_rows":48,"n_cols":12,"rows_kept":48,"cut":false,"hidden":false,"merged":[[45,0,45,10],[8,0,8,11],[9,0,9,11],[10,0,10,11],[12,0,12,11],[37,11,38,11],[20,1,20,8],[25,1,26,8],[31,1,31,8],[37,9,38,10],[41,0,41,12],[14,0,14,10]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-EC"]
["Account 1576 - Accounting Changes under CGAAP"]
["2013 Changes in Accounting Policies under CGAAP"]
[]
["For applicants with a balance in Account 1576 and made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013.  This is the first time the applicant is rebasing with changes in these accounting policies."]
[]
["Energy+ (Applicable for Brant County Service Territory)"]
[]
[null,"Prior Years Rebasing",2013,2014,2015,2016,2017,"2018 Rebasing Year","2019 Rebasing Year"]
["Reporting Basis","CGAAP","CGAAP","CGAAP","MIFRS - Note 5","MIFRS","MIFRS","MIFRS","MIFRS"]
[null,"Actual","Actual","Actual","Actual","Actual","Forecast","Budget","Budget"]
[null,null,"$","$","$","$","$","$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1",null,19692694,{"$f":"+C25","v":19899195},{"$f":"+D25","v":19921747},{"$f":"+E25","v":20363215.051140107},{"$f":"+F25","v":22599117.311764736},{"$f":"+G25","v":28824203.871100906}]
["            Net Additions - Note 4",null,1712901,1254020,1972002,3557381,7867519.9399999995,4115389.36]
["            Net Depreciation (amounts should be negative) - Note 4",null,-1506400,-1231468,-1530533.9488598946,-1321478.739375371,-1642433.3806638322,-1801006.3013434785]
["            Closing net PP&E (1)",null,{"$f":"C22+C23+C24","v":19899195},{"$f":"D22+D23+D24","v":19921747},20363215.051140107,22599117.311764736,28824203.871100906,31138586.929757427]
[]
["PP&E Values under revised CGAAP (Starts from 2012)"]
["            Opening net PP&E  - Note 1",null,19692694,{"$f":"+C31","v":20078243},{"$f":"+D31","v":20306401},{"$f":"+E31","v":21045335},{"$f":"+F31","v":23789537},{"$f":"+G31","v":30548994.649999999}]
["            Net Additions - Note 4",null,1561648,1151239,1860498,3466014,7731951.9399999995,3977110]
["            Net Depreciation (amounts should be negative) - Note 4",null,-1176099,-923081,-1121564,-721812,-972494.29,-1073576]
["            Closing net PP&E (2)",null,{"$f":"SUM(C28:C30)","v":20078243},{"$f":"SUM(D28:D30)","v":20306401},21045335,23789537,30548994.649999999,33452528.649999999]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,{"$f":"C25-C31","v":-179048},-384654,-682119.94885989279,-1190419.6882352643,-1724790.7788990922,-2313941.7202425711]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,null,null,null,{"$f":"IF(ISERROR(H33), 0, H33)","v":-2313941.7202425711},null,"WACC",6.1400000000000003E-2]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,null,null,null,{"$f":"H33*L37*L38","v":-142076.02162289387},"# of years of rate rider disposition period",null,1]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,null,null,null,{"$f":"I37+I38","v":-2456017.741865465}]
[]
["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 2017 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":43,"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],[10,0,10,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[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:","2018-04-27"]
[]
["Appendix 2-FA"]
["Renewable Generation Connection Investment Summary (past investments or over the future rate setting period)"]
["Not Applicable"]
["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":2015},{"$f":"E31-1","v":2016},{"$f":"F31-1","v":2017},{"$f":"G31-1","v":2018},{"$f":"TestYear","v":2019},{"$f":"G31+1","v":2020},{"$f":"H31+1","v":2021},{"$f":"I31+1","v":2022},{"$f":"J31+1","v":2023}]
["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":2015},{"$f":"E68-1","v":2016},{"$f":"F68-1","v":2017},{"$f":"G68-1","v":2018},{"$f":"TestYear","v":2019},{"$f":"G68+1","v":2020},{"$f":"H68+1","v":2021},2022,2023]
["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":44,"n_rows":95,"n_cols":29,"rows_kept":95,"cut":false,"hidden":false,"merged":[[16,26,16,28],[8,0,8,17],[9,0,9,17],[11,0,11,17],[12,0,12,17],[14,0,14,17],[10,0,10,17],[46,0,46,22],[16,14,16,16],[16,17,16,19],[16,20,16,22],[16,23,16,25],[16,11,16,13],[16,8,16,10],[16,5,16,7],[16,2,16,4],[51,24,51,25],[51,27,51,28],[48,0,48,22],[49,0,49,1],[51,15,51,16],[51,18,51,19],[51,21,51,22],[51,12,51,13],[51,9,51,10],[51,6,51,7],[51,3,51,4]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-FB"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments"]
["NOT APPLICABLE"]
["This table will calculate the distributor/provincial shares of the investments entered in Part A of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["For historical investments, enter these variables for your last cost of service test year.  For 2017 and beyond, enter variables as in the application."]
["Rate Riders are not calculated for the Test Year as these assets and costs are already in the distributor's rate base/revenue requirement."]
[]
[null,null,{"$f":"F17-1","v":2015},null,null,{"$f":"I17-1","v":2016},null,null,{"$f":"L17-1","v":2017},null,null,{"$f":"BridgeYear","v":2018},null,null,{"$f":"CONCATENATE(TestYear,\" Test Year\")","v":"2019 Test Year"},null,null,{"$f":"TestYear+1","v":2020},null,null,{"$f":"R17+1","v":2021},2016,null,{"$f":"U17+1","v":2022},null,null,{"$f":"X17+1","v":2023}]
[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":2015},null,null,{"$f":"F17","v":2016},null,null,{"$f":"I17","v":2017},null,null,{"$f":"L17","v":2018},null,null,{"$f":"O17","v":"2019 Test Year"},null,null,{"$f":"R17","v":2020},null,null,{"$f":"U17","v":2021},null,null,{"$f":"X17","v":2022},null,null,{"$f":"AA17","v":2023}]
["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":2015},{"$f":"F68-1","v":2016},{"$f":"G68-1","v":2017},{"$f":"H68-1","v":2018},{"$f":"TestYear","v":2019},{"$f":"H68+1","v":2020},{"$f":"I68+1","v":2021},{"$f":"J68+1","v":2022},{"$f":"K68+1","v":2023}]
["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,{"$f":"D68","v":2015},{"$f":"E68","v":2016},2017,2018,2019,2020,2021,2022,2023]
[]
["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":45,"n_rows":95,"n_cols":30,"rows_kept":95,"cut":false,"hidden":false,"merged":[[8,0,8,14],[9,0,9,14],[11,0,11,14],[12,0,12,14],[14,0,14,14],[10,0,10,14],[17,3,17,5],[17,6,17,8],[17,9,17,11],[17,12,17,14],[17,15,17,17],[17,18,17,20],[17,21,17,23],[17,24,17,26],[17,27,17,29],[52,22,52,23],[52,25,52,26],[52,28,52,29],[47,0,47,20],[49,0,49,21],[50,0,50,1],[52,4,52,5],[52,7,52,8],[52,10,52,11],[52,13,52,14],[52,16,52,17],[52,19,52,20]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-FC"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments"]
["NOT APPLICABLE"]
["This table will calculate the distributor/provincial shares of the investments entered in Part B of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["For historical investments, enter these variables for your last cost of service test year.  For 2016 and beyond, enter variables as in the application."]
["Rate Riders are not calculated for the Test Year as these assets and costs are already in the distributor's rate base."]
[]
[]
[null,null,null,{"$f":"G18-1","v":2015},null,null,{"$f":"J18-1","v":2016},null,null,{"$f":"M18-1","v":2017},null,null,{"$f":"BridgeYear","v":2018},null,null,{"$f":"CONCATENATE(TestYear,\" Test Year\")","v":"2019 Test Year"},null,null,{"$f":"TestYear+1","v":2020},2016,null,{"$f":"S18+1","v":2021},null,null,{"$f":"V18+1","v":2022},null,null,{"$f":"Y18+1","v":2023}]
[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":2015},null,null,{"$f":"G18","v":2016},null,null,{"$f":"J18","v":2017},null,null,{"$f":"M18","v":2018},null,null,{"$f":"P18","v":"2019 Test Year"},null,null,{"$f":"S18","v":2020},null,null,{"$f":"V18","v":2021},null,null,{"$f":"Y18","v":2022},null,null,{"$f":"AB18","v":2023}]
["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]

{"sheet":"App.2-G SQI","index":46,"n_rows":44,"n_cols":16,"rows_kept":44,"cut":false,"hidden":false,"merged":[[37,4,37,5],[38,4,38,5],[39,4,39,5],[29,0,29,3],[30,0,30,3],[31,0,31,3],[32,0,32,3],[33,0,33,3],[34,0,34,3],[35,0,35,3],[36,0,36,3],[37,0,37,3],[38,0,38,3],[39,0,39,3],[32,4,32,5],[33,4,33,5],[34,4,34,5],[35,4,35,5],[36,4,36,5],[28,4,28,5],[29,4,29,5],[30,4,30,5],[31,4,31,5],[28,0,28,3],[14,11,14,15],[20,11,20,14],[21,11,21,14],[19,0,19,15],[20,1,20,4],[20,6,20,9],[23,0,23,10],[24,0,24,10],[26,0,26,10],[21,1,21,4],[21,6,21,9],[14,0,15,0],[14,1,14,5],[14,6,14,10],[0,14,0,15],[8,0,8,15],[9,0,9,15],[10,0,10,15],[12,0,12,15]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,"2018-04-27"]
[]
["Appendix 2-G"]
["Service Reliability and Quality Indicators"]
["2013 - 2017"]
[]
["Service Reliability"]
[]
["Index","Including outages caused by loss of supply",null,null,null,null,"Excluding outages caused by loss of supply",null,null,null,null,"Excluding Major Event Days"]
[null,{"$f":"TestYear-6","v":2013},{"$f":"TestYear-5","v":2014},{"$f":"TestYear-4","v":2015},{"$f":"TestYear-3","v":2016},{"$f":"TestYear-2","v":2017},{"$f":"B16","v":2013},2014,2015,2016,2017,2013,2014,2015,2016,2017]
["SAIDI ",3.66,0.69,1.18,1.93,1.5694561753938487,2.67,0.64,1.08,1.84,1.5248505136758876,0.75,0.64,1.08,0.63,1.5248505136758876]
["SAIFI",3.41,1.45,1.44,2.02,2.4291098906625366,2.36,1.33,1.36,1.98,2.1751178933550315,1.01,1.33,1.36,1.27,2.1751178933550315]
[]
["5 Year Historical Average"]
["SAIDI ",null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(B17:F17)), \"\", AVERAGE(B17:F17))","v":1.8058912350787697},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G17:K17)), \"\", AVERAGE(G17:K17))","v":1.5509701027351777},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(L17:P17)), \"\", AVERAGE(L17:P17))","v":0.92497010273517755}]
["SAIFI",null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(B18:F18)), \"\", AVERAGE(B18:F18))","v":2.1498219781325072},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G18:K18)), \"\", AVERAGE(G18:K18))","v":1.8410235786710061},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(L18:P18)), \"\", AVERAGE(L18:P18))","v":1.4290235786710064}]
[]
["SAIDI = System Average Interruption Duration Index"]
["SAIFI = System Average Interruption Frequency Index "]
[]
["Service Quality"]
[]
["Indicator",null,null,null,"OEB Minimum Standard",null,{"$f":"B16","v":2013},{"$f":"C16","v":2014},{"$f":"D16","v":2015},{"$f":"E16","v":2016},{"$f":"F16","v":2017}]
["Low Voltage Connections",null,null,null,0.9,null,0.99299999999999999,1,1,1,1]
["High Voltage Connections",null,null,null,0.9,null,0,"NA","NA","NA","NA"]
["Telephone Accessibility",null,null,null,0.65,null,0.873,0.83,0.82499999999999996,0.71499999999999997,0.80100000000000005]
["Appointments Met",null,null,null,0.9,null,0.995,1,0.91700000000000004,1,0.97399999999999998]
["Written Response to Enquires",null,null,null,0.8,null,1,0.998,0.998,0.997,0.999]
["Emergency Urban Response",null,null,null,0.8,null,1,0.96199999999999997,1,1,1]
["Emergency Rural Response",null,null,null,0.8,null,1,1,1,1,1]
["Telephone Call Abandon Rate",null,null,null,0.1,null,3.5999999999999997E-2,4.4999999999999998E-2,4.1000000000000002E-2,0.05,3.4000000000000002E-2]
["Appointment Scheduling",null,null,null,0.9,null,1,1,1,0.97,0.998]
["Rescheduling a Missed Appointment",null,null,null,1,null,0,"NA",1,1,1]
["Reconnection Performance Standard",null,null,null,0.85,null,1,1,1,1,1]
[]
["Notes:"]
["2013-2015 Metrics are represented by the former Cambridge and North Dumfries Hydro Inc."]
["2016 and onwards represents Energy+ Inc."]

{"sheet":"App.2-H_Other_Oper_Rev","index":47,"n_rows":152,"n_cols":9,"rows_kept":152,"cut":false,"hidden":false,"merged":[[135,0,135,1],[121,0,121,1],[126,0,126,1],[131,0,131,1],[132,0,132,1],[133,0,133,1],[104,0,104,1],[105,0,105,1],[110,0,110,1],[116,0,116,1],[134,0,134,1],[97,0,97,1],[100,0,100,1],[101,0,101,1],[102,0,102,1],[103,0,103,1],[63,0,63,1],[64,0,64,1],[65,0,65,1],[68,0,68,1],[80,0,80,1],[157,1,157,8],[155,1,155,8],[156,1,156,8],[141,0,141,1],[53,0,54,8],[140,0,140,1],[146,0,146,1],[142,0,142,1],[143,0,143,1],[144,0,144,1],[151,1,151,8],[58,0,58,1],[59,0,59,1],[60,0,60,1],[61,0,61,1],[62,0,62,1],[50,0,50,8],[37,0,37,1],[38,0,38,1],[8,0,8,8],[9,0,9,8],[35,0,35,8],[36,0,36,1],[45,2,45,8],[46,2,47,8],[39,0,39,1],[40,0,40,1],[43,0,43,1],[44,0,44,1],[45,0,45,1],[46,0,46,1],[10,0,10,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-H"]
["Other Operating Revenue"]
["Energy+ Inc. (Consolidated)"]
[]
["USoA #","USoA Description",{"$f":"F14-2 & \" Actual\" & CHAR(178)","v":"2014 Actual²"},{"$f":"F14-2 & \" Actual\" & CHAR(178)","v":"2014 Actual²"},{"$f":"E14&\" Actual\"&CHAR(178)","v":"2015 Actual²"},{"$f":"F14 & \" Actual\" & CHAR(178)","v":"2016 Actual²"},{"$f":"\"Forecast Year\"","v":"Forecast Year"},{"$f":"\"Bridge Year\"","v":"Bridge Year"},"Test Year"]
[null,null,{"$f":"E14-1","v":2014},{"$f":"E14-1","v":2014},{"$f":"F14-1","v":2015},{"$f":"G14-1","v":2016},{"$f":"H14-1","v":2017},{"$f":"BridgeYear","v":2018},{"$f":"TestYear","v":2019}]
[null,"Reporting Basis","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
[4235,"Specific Service Charges",751308.03,751308.03,728544.76,809687.6,768275,638145,637145]
[4225,"Late Payment Charges",192312.36,192312.36,188882.06,225148,192353,189000,189000]
[4082,"Retail Services Revenue",34289.399999999769,34289.399999999769,30850,32123.200000000001,28424,32400,31200]
[4084,"Service Tax Requests",746.75,746.75,585.99999999976717,731.25,342,780,660]
[4086,"SSS Administration Revenue",149654,149654,181109.64,185010.56,191006.76,185283,189732]
[4210,"Rent from Electric Property",252209.77000000002,252209.77000000002,256020.02000000002,270750.64,257615.00000000003,268896,268896]
[4220,"Other Electric Revenues",212645,212645,0,0,0,0,0]
[4245,"Government Assistance Directly Credited to Income",0,5213,0,146348.74,189000,203765,234498]
[4305,"Regulatory Debits",-64319.73,-64319.73,0,0,-432123,-726000,0]
[4310,"Regulatory Credits",-43720,-107369,-647982,133063.65000000002,465924,300000,0]
[4320,"Expenses of Electric Plant Leased to Others",-25.59,-25.59,0,0,0,0,0]
[4325,"Revenues from Merchandise, Jobbing, Etc.",36994.36,36994.36,26465.47,23904.65,24000,23880,23880]
[4355,"Gain on Disposition of Utility and Other Property",57603.35,57603.35,37759.5,6012.14,0,618000,0]
[4360,"Loss on Disposition of Utility and Other Property",0,-338222,-337289.56,-275018.15000000002,-465924,-300000,-300000]
[4375,"Revenues from Non-Utility Operations",497152.79000000004,497152.79000000004,1678126.53,698392.83,630871,626780,617780]
[4380,"Expenses of Non-Utility Operations",-327238,-327238,-1339777.5699999998,-550032.79999999993,-350000,-325000,-330000]
[4390,"Miscellaneous Non-Operating Income",142762.15,142762.15,183004.34,77718.260000000009,74236,79071,82200]
[4398,"Foreign Exchange Gains and Losses, Including Amortization",-17307.87,-17307.87,-2645.66,17160.61,0,0,0]
[4405,"Interest and Dividend Income",95292.84,95292.84,599903.16,226616.31,115000,0,0]
[4415,"Equity in Earnings of Subsidiary Companies",0,0,0,0,0,0,0]
[]
["Specific Service Charges",null,{"$f":"C16","v":751308.03},751308.03,728544.76,809687.6,768275,638145,637145]
["Late Payment Charges",null,192312.36,192312.36,188882.06,225148,192353,189000,189000]
["Other Operating Revenues",null,649544.91999999981,654757.91999999981,468565.6599999998,634964.39,666387.76,691124,724986]
["Other Income or Deductions",null,377194.30000000005,-24676.699999999953,197564.21000000014,357817.50000000006,61984,296731,103860]
["Total",null,{"$f":"SUM(C37:C40)","v":1970359.6099999999},1573701.6099999999,1583556.6900000002,2027617.49,{"$f":"SUM(G37:G40)","v":1688999.76},{"$f":"SUM(H37:H40)","v":1815000},{"$f":"SUM(I37:I40)","v":1654991}]
[]
["Description",null,"Account(s)"]
["Specific Service Charges:",null,4235]
["Late Payment Charges:",null,4225]
["Other Distribution Revenues:",null,"4080, 4081, 4082, 4084, 4086, 4090, 4205, 4210, 4215, 4220, 4230, 4240, 4245"]
["Other Income and Expenses:",null,"4305, 4310, 4315, 4320, 4324, 4325, 4330, 4335, 4340, 4345, 4350, 4355, 4360, 4365, 4370, 4375, 4380, 4385, 4390, 4395, 4398, 4405, 4415"]
[]
[]
["Note: Add all applicable accounts listed above to the table and include all relevant information."]
[]
["Account Breakdown Details"]
[]
["For each \"Other Operating Revenue\" and \"Other Income or Deductions\" Account, a detailed breakdown of the account components is required.  See the example below for Account 4405, Interest and Dividend Income."]
[]
[]
["Account 4235 - Specific Service Charges"]
[null,null,{"$f":"F59-2 & \" Actual\" & CHAR(178)","v":"2014 Actual²"},{"$f":"F59-2 & \" Actual\" & CHAR(178)","v":"2014 Actual²"},"2015 Actual²","2016 Actual","2017 Forecast","Bridge Year","Test Year"]
[null,null,2014,2014,2015,2016,2017,2018,2019]
["Reporting Basis",null,"CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
["Change of Occupancy Charges",null,263574.24,263575.24,275250,277455,276870,236000,238000]
["Document Charges",null,260767,260767,257414.5,411071,341335,281000,278000]
["Collection/Reconnection Charges",null,136690,136690,121630.84999999999,31265,31240,15555,15555]
["Legal Letter Revenue",null,899.2,899.2,765,375,405,420,420]
["Meter Related Charges",null,29880,29880,31740,2430,390,360,360]
["Returned Cheques Revenue",null,9738,9738,8129.5,7887,7359,8400,8400]
["FIT/Microfit Service Charges",null,5721.48,5721.48,0,0,110646,96410,96410]
["Miscellaneous charges",null,44038.109999999986,44037.109999999986,33614.910000000033,79205,0,0,0]
["Total",null,{"$f":"SUM(C61:C68)","v":751308.02999999991},751308.02999999991,728544.76,809688,768245,638145,637145]
[]
["Other Operating Revenues"]
[null,null,{"$f":"F73-2 & \" Actual\" & CHAR(178)","v":"2014 Actual²"},{"$f":"F73-2 & \" Actual\" & CHAR(178)","v":"2014 Actual²"},"2015 Actual²","2016 Actual","2017 Forecast","Bridge Year","Test Year"]
[null,null,2014,2014,2015,2016,2017,2018,2019]
[null,null,"CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
[4082,"Retail Services Revenue",34289.399999999769,34289.399999999769,30850,32123.200000000001,28424,32400,31200]
[4084,"Service Tax Requests",746.75,746.75,585.99999999976717,731.25,342,780,660]
[4086,"SSS Administration Revenue",149654,149654,181109.64,185010.56,191006.76,185283,189732]
[4210,"Rent from Electric Property",252209.77000000002,252209.77000000002,256020.02000000002,270750.64,257615.00000000003,268896,268896]
[4220,"Other Electric Revenues",212645,212645,0,0,0,0,0]
[4245,"Government Assistance Directly Credited to Income",0,5213,0,146348.74,189000,203765,234498]
["Total",null,{"$f":"SUM(C75:C80)","v":649544.91999999981},654757.91999999981,468565.6599999998,634964.39,666387.76,691124,724986]
[]
["Other Income or Deductions"]
[null,null,{"$f":"F85-2 & \" Actual\" & CHAR(178)","v":"2014 Actual²"},{"$f":"F85-2 & \" Actual\" & CHAR(178)","v":"2014 Actual²"},"2015 Actual²","2016 Actual","2017 Forecast","Bridge Year","Test Year"]
[null,null,2014,2014,2015,2016,2017,2018,2019]
[null,null,"CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
[4305,"Regulatory Debits",-64319.73,-64319.73,0,0,-432123,-726000,0]
[4310,"Regulatory Credits",-43720,-107369,-647982,133063.65000000002,465924,300000,0]
[4320,"Expenses of Electric Plant Leased to Others",-25.59,-25.59,0,0,0,0,0]
[4325,"Revenues from Merchandise, Jobbing, Etc.",36994.36,36994.36,26465.47,23904.65,24000,23880,33880]
[4355,"Gain on Disposition of Utility and Other Property",57603.35,57603.35,37759.5,6012.14,0,618000,0]
[4360,"Loss on Disposition of Utility and Other Property",0,-338222,-337289.56,-275018.15000000002,-465924,-300000,-300000]
[4375,"Revenues from Non-Utility Operations",497152.79000000004,497152.79000000004,1678126.53,698392.83,630871,626780,617780]
[4380,"Expenses of Non-Utility Operations",-327238,-327238,-1339777.5699999998,-550032.79999999993,-350000,-325000,-330000]
[4390,"Miscellaneous Non-Operating Income",142762.15,142762.15,183004.34,77718.260000000009,74236,79071,82200]
[4398,"Foreign Exchange Gains and Losses, Including Amortization",-17307.87,-17307.87,-2645.66,17160.61,0,0,0]
[4405,"Interest and Dividend Income",95292.84,95292.84,599903.16,226616.31,115000,0,0]
["Total",null,{"$f":"SUM(C87:C97)","v":377194.30000000005},{"$f":"SUM(D87:D97)","v":-24676.699999999953},197564.21000000014,357817.50000000006,61984,296731,103860]
[]
["Account 4210 - Rent from Electric Property"]
[null,null,{"$f":"F102-2 & \" Actual\" & CHAR(178)","v":"2014 Actual²"},{"$f":"F102-2 & \" Actual\" & CHAR(178)","v":"2014 Actual²"},"2015 Actual²","2016 Actual","2017 Forecast","Bridge Year","Test Year"]
[null,null,2014,2014,2015,2016,2017,2018,2019]
["Reporting Basis",null,"CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
["Pole and Ducts Rental",null,239710.29,239710.29,243020.06,257750.68,244615.20000000004,255900,255900]
["Rental Income",null,12500,12500,12999.96,12999.96,12999.799999999997,12996,12996]
["Total",null,{"$f":"SUM(C104:C105)","v":252210.29},{"$f":"SUM(D104:D105)","v":252210.29},256020.02,270750.64,257615.00000000003,268896,268896]
[]
["Account 4375 - Revenues from Non-Utility Operations"]
[null,null,{"$f":"F110-2 & \" Actual\" & CHAR(178)","v":"2014 Actual²"},{"$f":"F110-2 & \" Actual\" & CHAR(178)","v":"2014 Actual²"},"2015 Actual²","2016 Actual","2017 Forecast","Bridge Year","Test Year"]
[null,null,2014,2014,2015,2016,2017,2018,2019]
["Reporting Basis",null,"CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
["Streetlighting Service Billings",null,437950.57,437950.57,380011.86,262525.52,350000,325000,330000]
["Water and Sewer Billing Admin Fees",null,0,0,226492,247788.9,276000,278400,283200]
["CDM Program Revenue",null,3227.429999999993,3227.429999999993,1033145,171822.49,0,0,0]
["Connection Impact Assessment",null,24720,24720,0,0,0,20800,2000]
["Miscellaneous",null,31254.790000000008,31254.790000000008,38477.670000000042,16255.92,4871,2580,2580]
["Total",null,{"$f":"SUM(C112:C116)","v":497152.79000000004},497152.79000000004,1678126.5299999998,698392.83000000007,630871,626780,617780]
[]
["Account 4380 - Expenses from Non-Utility Operations"]
[null,null,{"$f":"F121-2 & \" Actual\" & CHAR(178)","v":"2014 Actual²"},{"$f":"F121-2 & \" Actual\" & CHAR(178)","v":"2014 Actual²"},"2015 Actual²","2016 Actual","2017 Forecast","Bridge Year","Test Year"]
[null,null,2014,2014,2015,2016,2017,2018,2019]
["Reporting Basis",null,"CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
["Streetlighting Service Billings",null,-437950.57,-437950.57,-380011.86,-262525.52,-350000,-325000,-330000]
["Water and Sewer Billing Admin Fees",null,0,0,-226492,-247788.9,0,0,0]
["CDM Program Revenue and (Expenses)",null,110713,110713,-733145,0,0,0,0]
["Miscellaneous",null,0,0,-128.70999999996275,-39718.379999999888,0,0,0]
["Total",null,{"$f":"SUM(C123:C126)","v":-327237.57},{"$f":"SUM(D123:D126)","v":-327237.57},{"$f":"SUM(E123:E126)","v":-1339777.5699999998},-550032.79999999993,-350000,-325000,-330000]
[]
["Account 4390 - Miscellaneous Non-Operating Income"]
[null,null,{"$f":"F131-2 & \" Actual\" & CHAR(178)","v":"2014 Actual²"},{"$f":"F131-2 & \" Actual\" & CHAR(178)","v":"2014 Actual²"},"2015 Actual²","2016 Actual","2017 Forecast","Bridge Year","Test Year"]
[null,null,2014,2014,2015,2016,2017,2018,2019]
["Reporting Basis",null,"CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
["Discounts Taken",null,21259.599999999999,21259.599999999999,55127.31,14867.29,13236,9600,10200]
["Sale of Scrap Material",null,55050.39,55050.39,84085.63,62529.919999999998,59999.991999999991,66800,70000]
["Other",null,66452.160000000003,66452.160000000003,43791.399999999994,321.05000000001746,1000,2671,2000]
["Total",null,{"$f":"SUM(C133:C135)","v":142762.15},{"$f":"SUM(D133:D135)","v":142762.15},183004.34,77718.260000000009,74235.991999999998,79071,{"$f":"SUM(I133:I135)","v":82200}]
[]
["Account 4405 - Interest and Dividend Income"]
[null,null,{"$f":"C13","v":"2014 Actual²"},"2014 Actual²","2015 Actual²","2016 Actual","Forecast Year","Bridge Year","Test Year"]
[null,null,2014,2014,2015,2016,2017,2018,2019]
["Reporting Basis",null,{"$f":"IF(C15=0, \"\", C15)","v":"CGAAP"},"MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
["Investment Income",null,137303.14000000001,137303.14000000001,135614.41,97374,115000,0,0]
["Intercompany interest (Loan to former Brant County Power Inc.)",null,0,0,389350.73,0,0,0,0]
["OEB Carrying Charges CR",null,43179.06,43179.06,69119,129242,0,0,0]
["OEB Carrying Charges DR",null,-84025,-84025,0,0,0,0,0]
["Miscellaneous",null,-1163.77,-1163.77,5819.02,0,0,0,0]
["Total",null,{"$f":"SUM(C142:C146)","v":95293.430000000008},{"$f":"SUM(D142:D146)","v":95293.430000000008},599903.16,226616,{"$f":"SUM(G142:G146)","v":115000},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."]

{"sheet":"App_2-I LF_CDM","index":48,"n_rows":96,"n_cols":14,"rows_kept":96,"cut":false,"hidden":false,"merged":[[95,0,95,7],[50,0,50,5],[52,0,52,4],[55,0,55,1],[63,0,63,1],[67,0,67,7],[19,0,19,7],[21,0,21,7],[22,0,22,7],[17,0,17,5],[8,0,8,7],[9,0,9,7],[11,0,11,7],[13,0,13,7],[15,0,15,7],[24,0,24,7],[32,0,32,7],[84,0,84,7],[65,0,65,7],[74,0,74,7],[76,0,76,7],[78,0,78,7],[80,0,80,7],[82,0,82,7],[42,0,42,7],[44,0,44,7],[46,0,46,7],[48,0,48,7],[69,0,69,5]]}
[{"$f":"+G71+1","v":2021},null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,"Exhibit:",1]
[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:","2018-04-27"]
[]
["Appendix 2-I"]
["Load Forecast CDM Adjustment Work Form (2019)"]
[]
["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 in 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."]
[]
["2019 is the fifth 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 is 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 actual and forecasted impacts of 2015 to 2019 CDM programs need to be reflected in the manual load forecast adjustment and for the LRAMVA threshold amount in 2019 and carrying forward, although the full year impact of 2015 CDM programs and half-year impact of 2016 CDM programs on 2016 historical data is also assumed to be reflected in the base load forecast. "]
[]
["The new six year (2015-2020) CDM program works in a slightly different manner to the previous 2011-2014 CDM program. Distributors will offer programs each year that, over the six years (from January 1, 2015 to December 31, 2020) will strive to achieve savings equal to the new six year CDM target with the full target in place (i.e., persisting) on December 31, 2020. In other words, distributors will be able to offer and execute programs on a basis so that, as long as savings equal to the full target are in place at the end the period, the distributor's 2015-2020 CDM target will have been met."]
[]
["2015-2020 CDM Program - 2019 fifth 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.  This results in each year's program being about 1/6 (16.67%) of the cumulative 2015-2020 CDM target for kWh savings.  A distributor may propose an alternative approach but would be expected to document in its application why it believes that its proposal is more reasonable.  In its proposal, the distributor should ensure that the sum of the results for each year's CDM program from 2015 to 2020 add up to its 2015-2020 CDM target as established by the IESO."]
[]
["6 Year (2015-2020) kWh Target:"]
[{"$f":"H40","v":171927828.50475293}]
[null,2015,2016,2017,2018,2019,2020,"Total"]
["%"]
["2015 CDM Programs",null,null,null,null,null,{"$f":"G34/G40","v":0.49644072509972126},{"$f":"H34/H40","v":0.45428765476346838}]
["2016 CDM Programs",null,null,null,null,null,{"$f":"G35/G40","v":9.1569248139484402E-2},{"$f":"H35/H40","v":8.3911395412064868E-2}]
["2017 CDM Programs",null,null,null,null,null,{"$f":"G36/$H$40","v":0.10842687982582561},{"$f":"H36/H40","v":0.10842687982582561}]
["2018 CDM Programs",null,null,null,null,null,9.8120581475770602E-2,{"$f":"H37/H40","v":0.18693691873078261}]
["2019 CDM Programs",null,null,null,null,null,8.4210788479770468E-2,{"$f":"H38/H40","v":8.4210788479770468E-2}]
["2020 CDM Programs",null,null,null,null,null,{"$f":"G39/$H$40","v":8.222636278808805E-2},{"$f":"H39/H40","v":8.222636278808805E-2}]
["Total in Year",{"$f":"SUM(B26:B31)","v":0},{"$f":"SUM(C26:C31)","v":0},{"$f":"SUM(D26:D31)","v":0},{"$f":"SUM(E26:E29)","v":0},{"$f":"SUM(F26:F30)","v":0},{"$f":"SUM(G26:G31)","v":0.96099458580866048},{"$f":"SUM(H26:H31)","v":0.99999999999999989}]
["kWh"]
[{"$f":"A26","v":"2015 CDM Programs"},78104690,78044009,77653661,77386461,77374944,77271224,{"$f":"B34","v":78104690}]
["2016 CDM Programs",null,14426704,14252795,14252795,14252795,14252795,{"$f":"C35","v":14426704},null,null,2011,2012,2013,2014]
["2017 CDM Programs",null,null,18641598,18641598,18641598,18641598,{"$f":"D36","v":18641598},null,"2011 CDM Programs",{"$f":"50%","v":0.5},1,1,1]
["2018 CDM Programs",null,null,null,32139658.504752927,16869658.504752927,16869658.504752927,{"$f":"E37","v":32139658.504752927},null,"2012 CDM Programs",null,0.5,1,1]
["2019 CDM Programs",null,null,null,null,14478178,14478178,{"$f":"F38","v":14478178},null,"2013 CDM Programs",null,null,0.5,1]
["2020 CDM Programs",null,null,null,null,null,14137000,{"$f":"G39","v":14137000},null,"2014 CDM Programs",null,null,null,0.5]
["Total in Year",{"$f":"SUM(B34:B39)","v":78104690},{"$f":"SUM(C34:C39)","v":92470713},110548054,{"$f":"SUM(E34:E37)","v":142420512.50475293},{"$f":"SUM(F34:F38)","v":141617173.50475293},{"$f":"SUM(G34:G39)","v":155650453.50475293},{"$f":"SUM(H34:H39)","v":171927828.50475293}]
[]
[]
["Note: The default formula in the above table assume that the 2015-2020 kWh CDM target is achieved through persistence of CDM savings to the end of 2020. The distributor should enter measured CDM savings for 2015, and persistence of 2015 programs for 2016-2020 in row 34. When available, (preliminary/final) CDM savings for 2016 can be entered into row 35. The distributor can also input estimates or forecasts of the 2017 CDM programs if it believes that these are more realistic and can be supported; such information would typically be derived from the CDM plans that the distributor has filed with the IESO. Similarly, CDM savings and persistence into future years can be estimated for 2018, 2019 and 2020 CDM programs. However, the distributor will have to support its proposals for estimated or forecasted savings, particularly beyond the 2018 bridge year. The sum of persistent savings to the end of 2020, should equal the target entered into cell A23."]
[]
["Determination of 2018 Load Forecast Adjustment"]
[]
["The Board determined that the \"net\" number should be used in its Decision and Order with respect to Centre Wellington Hydro Ltd.'s 2013 Cost of Service rates (EB-2012-0113).  This approach has also been used in Settlement Agreements accepted by the Board in other 2013 and 2014 applications.  The distributor should select whether the adjustment is done on a \"net\" or \"gross\" basis, but must support a proposal for the adjustment being done on a \"gross\" basis.  Sheet 2-I defaults to the adjustment being done on a \"net\" basis consistent with Board policy and practice."]
[]
["From each of the 2006-2010 CDM Final Report,  and the 2011 to 2016 CDM Final Reports, issued by the OPA/IESO for the distributor, the distributor should input the \"gross\" and \"net\" results of the cumulative CDM savings for 2018 into cells C57 to C63 and D57 to D63.  The model will calculate the cumulative savings for all programs from 2006 to 2016 and determine the \"net\" to \"gross\" factor \"g\"."]
[]
["Net-to-Gross Conversion"]
[]
["Is CDM adjustment being done on a \"net\" or \"gross\" basis?",null,null,null,null,"net"]
[]
[null,null,"\"Gross\"","\"Net\"","Difference","\"Net-to-Gross\" Conversion Factor"]
["Persistence of Historical CDM programs to 2015",null,"kWh","kWh","kWh","('g')"]
["2006-2010 CDM programs",null,null,null,{"$f":"IF(ISBLANK(D57),\"\",C57-D57)","v":""}]
["2011 CDM program",null,null,null,{"$f":"IF(ISBLANK(D58),\"\",C58-D58)","v":""}]
["2012 CDM program",null,null,null,""]
["2013 CDM program",null,null,null,""]
["2014 CDM program",null,null,null,""]
["2015 CDM program"]
["2016 CDM program",null,null,null,""]
["2006 to 2016 OPA CDM programs:  Persistence to 2018.",null,{"$f":"SUM(C57:C63)","v":0},{"$f":"SUM(D57:D63)","v":0},{"$f":"C64-D64","v":0},1]
[]
["The default values below represent the factor used for how each year's CDM program is factored into the manual CDM adjustment.  Distributors can choose alternative weights of \"0\", \"0.5\" or \"1\" from the drop-down menu for each cell, but must support its alternatives."]
[]
["These factors do not mean that CDM programs are excluded, but the assumption that impacts of previous year CDM programs are already implicitly reflected in the actual data for historical years that are used to derive the load forecast prior to any manual CDM adjustment for the 2019 test year."]
[]
["Weight Factor for Inclusion in CDM Adjustment to 2018 Load Forecast"]
[null,2015,2016,2017,2018,2019,2020]
["Weight Factor for each year's CDM program impact on 2019 load forecast",0,0,0,1,0.5,0,"Distributor can select \"0\", \"0.5\", or \"1\" from drop-down list"]
["Default Value selection rationale.  ","Full year impact of 2015 CDM is assumed to be reflected in the base forecast, as the full year persistence of 2015 CDM programs is in the 2016 historical actual data. No further impact is necessary for the manual adjustment to the load forecast.","Full year impact of 2016 CDM is assumed to be reflected in the base forecast, as the full year persistence of 2016 CDM programs is in the 2017 historical actual data. No further impact is necessary for the manual adjustment to the load forecast.","Full year impact of 2017 CDM is assumed to be reflected in the base forecast.","Full year impact of persistence of 2018 programs on 2019 load forecast.  2018 CDM program impacts are not in the base forecast.","Only 50% of 2019 CDM programs are assumed to impact the 2019 load forecast based on the \"half-year\" rule."]
[]
["2015-2020 LRAMVA and 2018 CDM adjustment to Load Forecast"]
[]
["One manual adjustment for CDM impacts to the 2018 load forecast is made.  There is a different but related threshold amount that is used for the 2019 LRAMVA amount for Account 1568."]
[]
["The amount used for the CDM threshold of the LRAMVA is the kWh that will be used to determine the base amount for the LRAMVA balance for 2018, for assessing performance against the six-year target."]
[]
["If used to determine the manual CDM adjustment for the system purchased kWh, the proposed loss factor should correspond with the proposed total loss factor calculated in Appendix 2-R ."]
[]
["The Manual Adjustment for the 2019 Load Forecast is the amount manually subtracted from the system-wide load forecast (either based on a purchased or billed basis) derived from the base forecast from historical data. If the distributor has developed their load forecast on a system purchased basis, then the manual adjustment should be on a system purchased basis, including the adjustment for losses.  If the load forecast has been developed on a billed basis, either on a system basis or on a class-specific basis, the manual adjustment should be on a billed basis, excluding losses."]
[]
["The distributor should determine the allocation of the savings to all customer classes in a reasonable manner (e.g. taking into account what programs and what IESO-measured impacts were directed at specific customer classes), for both the LRAMVA and for the load forecast adjustment."]
[]
[null,2015,2016,2017,2018,2019,2020,"Total for 2019"]
[]
["Amount used for CDM threshold for LRAMVA (2019)",null,null,null,{"$f":"G37","v":16869658.504752927},{"$f":"G38","v":14478178},null,{"$f":"SUM(B89:G89)","v":31347836.504752927}]
[]
["Manual Adjustment for 2019 Load Forecast (billed basis)",{"$f":"B89*(1+F64)*B72","v":0},{"$f":"C89*(1+F64)*C72","v":0},{"$f":"D89*(1+F64)*D72","v":0},{"$f":"E89*E72","v":16869658.504752927},{"$f":"F89*F72","v":7239089},null,{"$f":"SUM(B91:G91)","v":24108747.504752927}]
["Manual Adjustment for 2019 LDC-only CDM programs (billed basis)"]
["Total Manual Forecast to Load Forecast (Billed)",{"$f":"B91+B92","v":0},0,0,16869658.504752927,7239089,null,{"$f":"SUM(B93:G93)","v":24108747.504752927}]
[]
[]
["Manual adjustment uses \"gross\" versus \"net\" (i.e. numbers multiplied by (1 + g).  The Weight factor is also used to calculate the impact of each year's program on the CDM adjustment to the 2018 load forecast."]

{"sheet":"App.2-IA_Load_Forecast_Instrct","index":49,"n_rows":45,"n_cols":18,"rows_kept":45,"cut":false,"hidden":false,"merged":[[9,1,9,17],[8,1,8,17],[18,1,18,17],[20,1,20,17],[22,1,22,17],[24,1,24,17],[26,1,26,17],[43,2,43,17],[44,2,44,17],[28,8,28,10],[28,12,28,14],[29,13,29,14],[29,9,29,10],[41,2,41,17],[42,2,42,17],[28,16,28,17]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[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:","2018-04-27"]
[]
[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,{"$f":"\"(for \"&TestYear&\" Cost of Service)\"","v":"(for 2019 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",{"$f":"D32-1","v":2013},null,"Actual",null,null,"Actual","Actual (1)",null,null,"Actual","Actual (1)",null,null,"Actual"]
[null,null,"Historical",2014,null,"Actual",null,null,"Actual","Actual (1)",null,null,"Actual","Actual (1)",null,null,"Actual"]
[null,null,"Historical",2015,null,"Actual","Board-approved (2)",null,"Actual","Actual (1)","Board-approved (2)",null,"Actual","Actual (1)","Board-approved (2)",null,"Actual"]
[null,null,"Historical",2016,null,"Actual",null,null,"Actual","Actual (1)",null,null,"Actual","Actual (1)",null,null,"Actual"]
[null,null,"Historical",2017,null,"Actual",null,null,"Actual","Actual (1)",null,null,"Actual","Actual (1)",null,null,"Actual"]
[null,null,"Bridge Year (Forecast)",2018,null,"Forecast",null,null,null,"Forecast",null,null,null,"Forecast",null,null,null,"Forecast"]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2019},null,"Forecast",null,null,null,"Forecast",null,null,null,"Forecast",null,null,null,"Forecast"]
[]
[]
[null,"Notes:"]
[]
[null,"(1)","“Weather-normalized actuals” are estimated by replacing the actual weather-related values (typically Heating Degree Days (HDD) and Cooling Degree Days (CDD)) by the “typical” or “weather-normalized” values. These “weather-normalized HDD and CDD values would be the same as used to estimate the Bridge Year and Test Year forecasts."]
[null,"(2)","For 2017 Cost of Service rebasers, the typical situation is that 2013 would have been the most recent cost of service rebasing application. If the most recent rebasing application was for a rate year other than 2013, that year should be used. An applicant must provide historical information back to the greater of: a) at least five (5) historical actual years; or b) to its last cost of service application."]
[null,"(3)","Consumption must be provided on a total distribution system basis as well as at a customer class level."]
[null,"(4)","Revenues exclude commodity charges."]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[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:","2018-04-27"]
[]
[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,"(for 2019 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":2013},null,null,null,null,null,null,"Actual",1745480850.6928558,1740780780.1830721,""]
[null,null,"Historical",2014,null,null,null,null,null,null,"Actual",1730430155.3751984,1744973268.8613963,"Board-approved",1725698662.536716]
[null,null,"Historical",2015,null,null,null,null,null,null,"Actual",1750185362.5649092,1751218992.7087474,""]
[null,null,"Historical",2016,null,null,null,null,null,null,"Actual",1676617026.5528002,1654503729.7087636,""]
[null,null,"Historical",2017,null,null,null,null,null,null,"Actual",1596674909.6966147,1607741362.2114887,""]
[null,null,"Bridge Year",2018,null,null,null,null,null,null,"Forecast",null,1613358742.8183854,""]
[null,null,"Test Year",2019,null,null,null,null,null,null,"Forecast",null,1607164116.8870735,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O39:O44)","v":1725698662.536716}]
[null,null,"Variance Analysis",null,null,null,null,null,null,null,"Year","Year-over-year",null,null,"Versus Board-approved"]
[null,null,null,{"$f":"D39","v":2013},null,null,null,null,null,null,{"$f":"D48","v":2013}]
[null,null,null,2014,null,null,null,null,null,null,{"$f":"D49","v":2014},{"$f":"IF(L39=0,\"\",L40/L39-1)","v":-8.6226642427404965E-3},2.4083955464417883E-3]
[null,null,null,2015,null,null,null,null,null,null,2015,1.1416356290570695E-2,3.579266203559861E-3]
[null,null,null,2016,null,null,null,null,null,null,2016,-4.2034596783676714E-2,-5.5227394976105626E-2]
[null,null,null,2017,null,null,null,null,null,null,2017,-4.7680606596576247E-2,-2.8263682128722878E-2]
[null,null,null,2018,null,null,null,null,null,null,2018,{"$f":"IF(K44=\"Forecast\",\"\",IF(L43=0,\"\",L44/L43-1))","v":""},{"$f":"IF(M43=0,\"\",M44/M43-1)","v":3.493957883356158E-3}]
[null,null,null,2019,null,null,null,null,null,null,2019,{"$f":"IF(K45=\"Forecast\",\"\",IF(L44=0,\"\",L45/L44-1))","v":""},{"$f":"IF(M44=0,\"\",M45/M44-1)","v":-3.8395837000829713E-3},null,{"$f":"IF(O46=0,\"\",M45/O46-1)","v":-6.868785856008075E-2}]
[null,null,null,"Geometric Mean",null,null,null,null,null,null,"Geometric Mean",{"$f":"IF(L39=0,\"\",(L43/L39)^(1/($D43-$D39-1))-1)","v":-2.9265486681435804E-2},{"$f":"IF(M39=0,\"\",(M45/M39)^(1/($D45-$D39-1))-1)","v":-1.5845621785297692E-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,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F61,LEN(F61)-1))","v":"Consumption (kWh) per Customer"}]
[null,null,null,"(for 2019 Cost of Service",null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized",null,null,{"$f":"L62","v":"Actual (Weather actual)"},{"$f":"M62","v":"Weather-normalized"},null,{"$f":"O62","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D64-1","v":2013},null,{"$f":"K39","v":"Actual"},55069.766666666663,"",null,null,{"$f":"F63","v":"Actual"},464848342.57999998,463596641.66009879,{"$f":"H63","v":""},null,null,{"$f":"K63","v":"Actual"},{"$f":"IF(G63=0,\"\",L63/G63)","v":8441.0806639819912},{"$f":"IF(G63=0,\"\",M63/G63)","v":8418.3512972955905},{"$f":"N63","v":""},{"$f":"IF(T63=\"\",\"\",IF(I63=0,\"\",O63/I63))","v":""}]
[null,null,"Historical",2014,null,{"$f":"K40","v":"Actual"},55463.033333333333,"Board-approved",56426,null,{"$f":"F64","v":"Actual"},477025968.10000002,481035053.79952514,{"$f":"H64","v":"Board-approved"},483440220,null,{"$f":"K64","v":"Actual"},{"$f":"IF(G64=0,\"\",L64/G64)","v":8600.791183436897},{"$f":"IF(G64=0,\"\",M64/G64)","v":8673.0751076757751},{"$f":"N64","v":"Board-approved"},{"$f":"IF(T64=\"\",\"\",IF(I64=0,\"\",O64/I64))","v":8567.685464147733}]
[null,null,"Historical",2015,null,"Actual",55921.837967914442,"",null,null,"Actual",486541295.97806096,486828639.11353773,"",null,null,"Actual",8700.3809899312964,8705.5192891345814,"",""]
[null,null,"Historical",2016,null,"Actual",56560.571301247772,"",null,null,"Actual",479944151.9611001,473614055.50329638,"",null,null,"Actual",8485.4898194868856,8373.5726957349179,"",""]
[null,null,"Historical",2017,null,"Actual",57271.5,"",null,null,"Actual",453855074.99999994,457000715.73476696,"",null,null,"Actual",7924.6235038369859,7979.5485666477562,"",""]
[null,null,"Bridge Year",2018,null,"Forecast",57970.103375516119,"",null,null,"Forecast",null,465920845.78298026,"",null,null,"Forecast",0,8037.2609095564185,"",""]
[null,null,"Test Year",2019,null,"Forecast",58677.228383541995,"",null,null,"Forecast",null,466068278.63075912,"",null,null,"Forecast",0,7942.9157012038368,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I63:I68)","v":56426},null,null,null,null,null,{"$f":"SUM(O63:O68)","v":483440220},null,null,null,null,null,{"$f":"SUM(U63:U68)","v":8567.685464147733}]
[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,{"$f":"D63","v":2013},null,null,null,null,null,null,{"$f":"D72","v":2013},null,null,null,null,null,{"$f":"K72","v":2013}]
[null,null,null,2014,null,null,{"$f":"IF(G63=0,\"\",G64/G63-1)","v":7.1412444698937261E-3},null,null,null,{"$f":"D73","v":2014},{"$f":"IF(L63=0,\"\",L64/L63-1)","v":2.6196985994210165E-2},3.7615484178187497E-2,null,null,null,{"$f":"K73","v":2014},{"$f":"IF(R63=\"\",\"\",IF(R63=0,\"\",R64/R63-1))","v":1.892062471768452E-2},{"$f":"IF(S63=\"\",\"\",IF(S63=0,\"\",S64/S63-1))","v":3.0258158799100654E-2}]
[null,null,null,2015,null,null,8.272260044337898E-3,null,null,null,2015,1.9947190539669313E-2,1.2043998183190796E-2,null,null,null,2015,{"$f":"IF(R64=\"\",\"\",IF(R64=0,\"\",R65/R64-1))","v":1.1579144798467667E-2},3.7407933237074698E-3]
[null,null,null,2016,null,null,1.1421894496740359E-2,null,null,null,2016,-1.3559268394061075E-2,-2.7144219851781282E-2,null,null,null,2016,-2.4699052914245789E-2,-3.8130590763720273E-2]
[null,null,null,2017,null,null,1.2569333767258994E-2,null,null,null,2017,-5.4358568292784848E-2,-3.5077801377484175E-2,null,null,null,2017,-6.6097105480213192E-2,-4.7055676639418009E-2]
[null,null,null,2018,null,null,1.2198098103177291E-2,null,null,null,2018,{"$f":"IF(K68=\"Forecast\",\"\",IF(L67=0,\"\",L68/L67-1))","v":""},{"$f":"IF(M67=0,\"\",M68/M67-1)","v":1.9518853562125127E-2},null,null,null,2018,{"$f":"IF(Q68=\"Forecast\",\"\",IF(R67=0,\"\",R68/R67-1))","v":""},7.2325323201720693E-3]
[null,null,null,2019,null,null,1.2198098103177291E-2,null,{"$f":"IF(I70=0,\"\",G69/I70-1)","v":3.9897004635132571E-2},null,2019,{"$f":"IF(K69=\"Forecast\",\"\",IF(L68=0,\"\",L69/L68-1))","v":""},{"$f":"IF(M68=0,\"\",M69/M68-1)","v":3.1643325065466854E-4},null,{"$f":"IF(O70=0,\"\",M69/O70-1)","v":-3.5934001042033481E-2},null,2019,{"$f":"IF(Q69=\"Forecast\",\"\",IF(R68=0,\"\",R69/R68-1))","v":""},-1.1738477749354104E-2,null,{"$f":"IF(U70=0,\"\",S69/U70-1)","v":-7.2921650258789605E-2}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G63=0,\"\",(G69/G63)^(1/($D69-$D63-1))-1)","v":1.2771032543430927E-2},null,"",null,"Geometric Mean",{"$f":"IF(L63=0,\"\",(L67/L63)^(1/($D67-$D63-1))-1)","v":-7.9460215929382239E-3},{"$f":"IF(M63=0,\"\",(M69/M63)^(1/($D69-$D63-1))-1)","v":1.0640210024117636E-3},null,"",null,"Geometric Mean",{"$f":"IF(R63=\"\",\"\",IF(R63=0,\"\",(R67/R63)^(1/($D67-$D63-1))-1))","v":-2.0825272258820138E-2},{"$f":"IF(S63=\"\",\"\",IF(S63=0,\"\",(S69/S63)^(1/($D69-$D63-1))-1))","v":-1.1559386243126135E-2},null,""]
[]
[]
[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,"(for 2019 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",{"$f":"D85-1","v":2013},null,{"$f":"F63","v":"Actual"},null,"",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":""},{"$f":"IF(T84=\"\",\"\",IF(I84=0,\"\",O84/I84))","v":""}]
[null,null,"Historical",2014,null,"Actual",null,"Board-approved",null,null,"Actual",null,null,"Board-approved",null,null,{"$f":"K85","v":"Actual"},{"$f":"IF(G85=0,\"\",L85/G85)","v":""},{"$f":"IF(G85=0,\"\",M85/G85)","v":""},{"$f":"N85","v":"Board-approved"},{"$f":"IF(T85=\"\",\"\",IF(I85=0,\"\",O85/I85))","v":""}]
[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,"Historical",2017,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Bridge Year (Forecast)",2018,null,"Forecast",17364575.559131838,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
[null,null,"Test Year (Forecast)",2019,null,"Forecast",19326716.699570768,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I84:I89)","v":0},null,null,null,null,null,{"$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,{"$f":"D84","v":2013},null,null,null,null,null,null,{"$f":"D93","v":2013},null,null,null,null,null,{"$f":"K93","v":2013}]
[null,null,null,{"$f":"D85","v":2014},null,null,{"$f":"IF(G84=0,\"\",G85/G84-1)","v":""},null,null,null,{"$f":"D94","v":2014},{"$f":"IF(L84=0,\"\",L85/L84-1)","v":""},{"$f":"IF(M84=0,\"\",M85/M84-1)","v":""},null,null,null,{"$f":"K94","v":2014},{"$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":2015},null,null,{"$f":"IF(G85=0,\"\",G86/G85-1)","v":""},null,null,null,2015,{"$f":"IF(L85=0,\"\",L86/L85-1)","v":""},"",null,null,null,2015,{"$f":"IF(R85=\"\",\"\",IF(R85=0,\"\",R86/R85-1))","v":""},""]
[null,null,null,2016,null,null,"",null,null,null,2016,{"$f":"IF(L86=0,\"\",L87/L86-1)","v":""},"",null,null,null,2016,"",""]
[null,null,null,2017,null,null,"",null,null,null,2017,{"$f":"IF(L87=0,\"\",L88/L87-1)","v":""},"",null,null,null,2017,"",""]
[null,null,null,2018,null,null,"",null,null,null,2018,{"$f":"IF(K89=\"Forecast\",\"\",IF(L88=0,\"\",L89/L88-1))","v":""},{"$f":"IF(M88=0,\"\",M89/M88-1)","v":""},null,null,null,2018,{"$f":"IF(Q89=\"Forecast\",\"\",IF(R88=0,\"\",R89/R88-1))","v":""},{"$f":"IF(S88=\"\",\"\",IF(S88=0,\"\",S89/S88-1))","v":""}]
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[]
[null,2,"Customer Class:","General Service < 50 kW",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kWh"]
[]
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[]
[]
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[]
[null,3,"Customer Class:","General Service > 50 to 999 kW",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
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[]
[]
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[]
[null,4,"Customer Class:","General Service > 1000 to 4999 kW",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
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[]
[]
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[null,null,null,2016,null,null,"",null,null,null,2016,{"$f":"IF(L215=0,\"\",L216/L215-1)","v":8.7328367227723636E-2},7.2354022987758171E-2,null,null,null,2016,{"$f":"IF(R215=\"\",\"\",IF(R215=0,\"\",R216/R215-1))","v":0.10640430349487673},9.1167251461227616E-2]
[null,null,null,2017,null,null,"",null,null,null,2017,{"$f":"IF(L216=0,\"\",L217/L216-1)","v":-9.0867659319702976E-2},-7.2331279495298717E-2,null,null,null,2017,{"$f":"IF(R216=\"\",\"\",IF(R216=0,\"\",R217/R216-1))","v":-7.4633153236126293E-2},-5.5765766629143343E-2]
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[]
[null,5,"Customer Class:","Large User",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
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[null,null,null,2016,null,null,0,null,null,null,2016,{"$f":"IF(L237=0,\"\",L238/L237-1)","v":-0.2706412178423625},-0.28068571756080241,null,null,null,2016,{"$f":"IF(R237=\"\",\"\",IF(R237=0,\"\",R238/R237-1))","v":-0.2706412178423625},-0.28068571756080241]
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[null,null,null,2019,null,null,0,null,{"$f":"IF(I242=0,\"\",G241/I242-1)","v":0},null,2019,{"$f":"IF(K241=\"Forecast\",\"\",IF(L240=0,\"\",L241/L240-1))","v":""},{"$f":"IF(M240=0,\"\",M241/M240-1)","v":-2.754298121165899E-3},null,{"$f":"IF(O242=0,\"\",M241/O242-1)","v":-0.29733194012156328},null,2019,{"$f":"IF(Q241=\"Forecast\",\"\",IF(R240=0,\"\",R241/R240-1))","v":""},{"$f":"IF(S240=\"\",\"\",IF(S240=0,\"\",S241/S240-1))","v":-2.754298121165899E-3},null,{"$f":"IF(U242=0,\"\",S241/U242-1)","v":-0.29733194012156328}]
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[]
[]
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[]
[null,{"$f":"B231+1","v":6},"Customer Class:","Direct Market Participant",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
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[null,null,"Historical",2016,null,"Actual",4,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Historical",2017,null,"Actual",4,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Bridge Year",2018,null,"Forecast",4,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
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[]
[]
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[]
[null,{"$f":"B274+1","v":7},"Customer Class:","Street Lights",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
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[null,null,null,2016,null,null,1.2066801814847095E-2,null,null,null,2016,{"$f":"IF(L323=0,\"\",L324/L323-1)","v":-2.5070467531742802E-2},-3.8496890375938286E-2,null,null,null,2016,{"$f":"IF(R323=\"\",\"\",IF(R323=0,\"\",R324/R323-1))","v":-3.6694484277119743E-2},-4.9960824819185956E-2]
[null,null,null,2017,null,null,1.8949510365000588E-2,null,null,null,2017,{"$f":"IF(L324=0,\"\",L325/L324-1)","v":-0.24577088188512486},-0.2303928375868205,null,null,null,2017,{"$f":"IF(R324=\"\",\"\",IF(R324=0,\"\",R325/R324-1))","v":-0.25979735949360172},-0.24470530228971155]
[null,null,null,2018,null,null,7.3234414982337181E-3,null,null,null,2018,{"$f":"IF(K326=\"Forecast\",\"\",IF(L325=0,\"\",L326/L325-1))","v":""},{"$f":"IF(M325=0,\"\",M326/M325-1)","v":-0.20913787353771474},null,null,null,2018,{"$f":"IF(Q326=\"Forecast\",\"\",IF(R325=0,\"\",R326/R325-1))","v":""},{"$f":"IF(S325=\"\",\"\",IF(S325=0,\"\",S326/S325-1))","v":-0.21488759828123982}]
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[]
[]
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[null,null,"Historical",2017,null,"Actual",null,"",null,null,"Actual",24144.04,24311.38080967552,"",null,null,"Actual",1.5067423864203695,1.517185522321238,"",""]
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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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[]
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[null,null,"Historical",2016,null,"Actual",null,"",null,null,"Actual",27465.539999999994,27103.290524190656,"",null,null,"Actual",13732.769999999997,13551.645262095328,"",""]
[null,null,"Historical",2017,null,"Actual",null,"",null,null,"Actual",24387.435638304029,24556.463407708958,"",null,null,"Actual",12193.717819152014,12278.231703854479,"",""]
[null,null,"Bridge Year (Forecast)",2018,null,"Forecast",50526.552493687646,"",null,null,"Forecast",null,24387.435638304029,"",null,null,"Forecast",0,12193.717819152014,"",""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2019},null,"Forecast",46545.964385403087,"",null,null,"Forecast",null,24387.435638304029,"",null,null,"Forecast",0,12193.717819152014,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I471:I476)","v":0},null,null,null,null,null,{"$f":"SUM(O471:O476)","v":29868.813235367623},null,null,null,null,null,{"$f":"SUM(U471:U476)","v":29868.813235367623}]
[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":2013},null,null,null,null,null,null,{"$f":"D480","v":2013},null,null,null,null,null,{"$f":"K480","v":2013}]
[null,null,null,{"$f":"D472","v":2014},null,null,{"$f":"IF(G471=0,\"\",G472/G471-1)","v":""},null,null,null,{"$f":"D481","v":2014},{"$f":"IF(L471=0,\"\",L472/L471-1)","v":3.2287865008618022E-2},{"$f":"IF(M471=0,\"\",M472/M471-1)","v":4.3774136429034494E-2},null,null,null,{"$f":"K481","v":2014},{"$f":"IF(R471=\"\",\"\",IF(R471=0,\"\",R472/R471-1))","v":3.2287865008618022E-2},{"$f":"IF(S471=\"\",\"\",IF(S471=0,\"\",S472/S471-1))","v":4.3774136429034494E-2}]
[null,null,null,{"$f":"D473","v":2015},null,null,{"$f":"IF(G472=0,\"\",G473/G472-1)","v":""},null,null,null,2015,{"$f":"IF(L472=0,\"\",L473/L472-1)","v":4.7637344473223653E-3},-3.0218069412951687E-3,null,null,null,2015,{"$f":"IF(R472=\"\",\"\",IF(R472=0,\"\",R473/R472-1))","v":4.7637344473223653E-3},-3.0218069412951687E-3]
[null,null,null,2016,null,null,"",null,null,null,2016,{"$f":"IF(L473=0,\"\",L474/L473-1)","v":-4.7764431294426757E-2},-6.087832000836868E-2,null,null,null,2016,{"$f":"IF(R473=\"\",\"\",IF(R473=0,\"\",R474/R473-1))","v":-4.7764431294426757E-2},-6.087832000836868E-2]
[null,null,null,2017,null,null,"",null,null,null,2017,{"$f":"IF(L474=0,\"\",L475/L474-1)","v":-0.11207150348021433},-9.3967450712619693E-2,null,null,null,2017,{"$f":"IF(R474=\"\",\"\",IF(R474=0,\"\",R475/R474-1))","v":-0.11207150348021433},-9.3967450712619693E-2]
[null,null,null,2018,null,null,"",null,null,null,2018,{"$f":"IF(K476=\"Forecast\",\"\",IF(L475=0,\"\",L476/L475-1))","v":""},{"$f":"IF(M475=0,\"\",M476/M475-1)","v":-6.8832293396070554E-3},null,null,null,2018,{"$f":"IF(Q476=\"Forecast\",\"\",IF(R475=0,\"\",R476/R475-1))","v":""},{"$f":"IF(S475=\"\",\"\",IF(S475=0,\"\",S476/S475-1))","v":-6.8832293396070554E-3}]
[null,null,null,2019,null,null,-7.8782103900357336E-2,null,{"$f":"IF(I478=0,\"\",G477/I478-1)","v":""},null,2019,{"$f":"IF(K477=\"Forecast\",\"\",IF(L476=0,\"\",L477/L476-1))","v":""},{"$f":"IF(M476=0,\"\",M477/M476-1)","v":0},null,{"$f":"IF(O478=0,\"\",M477/O478-1)","v":-0.18351507821452717},null,2019,{"$f":"IF(Q477=\"Forecast\",\"\",IF(R476=0,\"\",R477/R476-1))","v":""},{"$f":"IF(S476=\"\",\"\",IF(S476=0,\"\",S477/S476-1))","v":0},null,{"$f":"IF(U478=0,\"\",S477/U478-1)","v":-0.59175753910726359}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G471=0,\"\",(G477/G471)^(1/($D477-$D471-1))-1)","v":""},null,{"$f":"IF(I478=0,\"\",(G477/I478)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(L471=0,\"\",(L475/L471)^(1/($D475-$D471-1))-1)","v":-4.2815356590844122E-2},{"$f":"IF(M471=0,\"\",(M477/M471)^(1/($D477-$D471-1))-1)","v":-2.5388268880227605E-2},null,null,null,"Geometric Mean",{"$f":"IF(R471=\"\",\"\",IF(R471=0,\"\",(R475/R471)^(1/($D475-$D471-1))-1))","v":-4.2815356590844122E-2},{"$f":"IF(S471=\"\",\"\",IF(S471=0,\"\",(S477/S471)^(1/($D477-$D471-1))-1))","v":-2.5388268880227605E-2}]
[]
[null,"Note: If there are more than ten (10) customer classes, please contact OEB Staff to add tables for additional customer classes."]
[]
[null,{"$f":"B448+1","v":1},"Customer Class:","Embedded Distributor - Waterloo North, CND",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F493,LEN(F493)-1))","v":"Consumption (kWh) per Customer"}]
[null,null,null,"(for 2019 Cost of Service",null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized",null,null,{"$f":"L494","v":"Actual (Weather actual)"},{"$f":"M494","v":"Weather-normalized"},null,{"$f":"O494","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D496-1","v":2013},null,{"$f":"F452","v":"Actual"},1,"",null,null,{"$f":"F495","v":"Actual"},null,null,{"$f":"H495","v":""},null,null,{"$f":"K495","v":"Actual"},{"$f":"IF(G495=0,\"\",L495/G495)","v":0},{"$f":"IF(G495=0,\"\",M495/G495)","v":0},{"$f":"N495","v":""},{"$f":"IF(T495=\"\",\"\",IF(I495=0,\"\",O495/I495))","v":""}]
[null,null,"Historical",2014,null,{"$f":"F453","v":"Actual"},1,"Board-approved",1,null,{"$f":"F496","v":"Actual"},null,null,{"$f":"H496","v":"Board-approved"},null,null,{"$f":"K496","v":"Actual"},{"$f":"IF(G496=0,\"\",L496/G496)","v":0},{"$f":"IF(G496=0,\"\",M496/G496)","v":0},{"$f":"N496","v":"Board-approved"},{"$f":"IF(T496=\"\",\"\",IF(I496=0,\"\",O496/I496))","v":0}]
[null,null,"Historical",2015,null,{"$f":"F454","v":"Actual"},1,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Historical",2016,null,{"$f":"F474","v":"Actual"},1,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Historical",2017,null,{"$f":"F475","v":"Actual"},1,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Bridge Year",2018,null,{"$f":"F476","v":"Forecast"},1,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
[null,null,"Test Year",2019,null,"Forecast",1,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I495:I500)","v":1},null,null,null,null,null,{"$f":"SUM(O495:O500)","v":0},null,null,null,null,null,{"$f":"SUM(U495:U500)","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,{"$f":"I503","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O503","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D495","v":2013},null,null,null,null,null,null,{"$f":"D504","v":2013},null,null,null,null,null,{"$f":"K504","v":2013}]
[null,null,null,2014,null,null,{"$f":"IF(G495=0,\"\",G496/G495-1)","v":0},null,null,null,{"$f":"D505","v":2014},{"$f":"IF(L495=0,\"\",L496/L495-1)","v":""},"",null,null,null,{"$f":"K505","v":2014},{"$f":"IF(R495=\"\",\"\",IF(R495=0,\"\",R496/R495-1))","v":""},{"$f":"IF(S495=\"\",\"\",IF(S495=0,\"\",S496/S495-1))","v":""}]
[null,null,null,2015,null,null,0,null,null,null,2015,"","",null,null,null,2015,{"$f":"IF(R496=\"\",\"\",IF(R496=0,\"\",R497/R496-1))","v":""},""]
[null,null,null,2016,null,null,0,null,null,null,2016,"","",null,null,null,2016,"",""]
[null,null,null,2017,null,null,0,null,null,null,2017,"","",null,null,null,2017,"",""]
[null,null,null,2018,null,null,0,null,null,null,2018,{"$f":"IF(K500=\"Forecast\",\"\",IF(L499=0,\"\",L500/L499-1))","v":""},{"$f":"IF(M499=0,\"\",M500/M499-1)","v":""},null,null,null,2018,{"$f":"IF(Q500=\"Forecast\",\"\",IF(R499=0,\"\",R500/R499-1))","v":""},""]
[null,null,null,2019,null,null,0,null,{"$f":"IF(I502=0,\"\",G501/I502-1)","v":0},null,2019,{"$f":"IF(K501=\"Forecast\",\"\",IF(L500=0,\"\",L501/L500-1))","v":""},{"$f":"IF(M500=0,\"\",M501/M500-1)","v":""},null,{"$f":"IF(O502=0,\"\",M501/O502-1)","v":""},null,2019,{"$f":"IF(Q501=\"Forecast\",\"\",IF(R500=0,\"\",R501/R500-1))","v":""},"",null,{"$f":"IF(U502=0,\"\",S501/U502-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G495=0,\"\",(G501/G495)^(1/($D501-$D495-1))-1)","v":0},null,"",null,"Geometric Mean",{"$f":"IF(L495=0,\"\",(L499/L495)^(1/($D499-$D495-1))-1)","v":""},{"$f":"IF(M495=0,\"\",(M501/M495)^(1/($D501-$D495-1))-1)","v":""},null,"",null,"Geometric Mean",{"$f":"IF(R495=\"\",\"\",IF(R495=0,\"\",(R499/R495)^(1/($D499-$D495-1))-1))","v":""},{"$f":"IF(S495=\"\",\"\",IF(S495=0,\"\",(S501/S495)^(1/($D501-$D495-1))-1))","v":""},null,""]
[]
[]
[null,null,null,"Calendar Year",null,"Revenues",null,null,null,null,{"$f":"IF(ISBLANK(N491),\"\",CONCATENATE(\"Demand (\",N491,\")\"))","v":"Demand (kW)"},null,null,null,null,null,{"$f":"CONCATENATE(\"Demand (\",N491,\") per \",LEFT(F493,LEN(F493)-1))","v":"Demand (kW) per Customer"}]
[null,null,null,"(for 2019 Cost of Service",null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,{"$f":"M515","v":"Weather-normalized"},null,null,{"$f":"L515","v":"Actual (Weather actual)"},{"$f":"M515","v":"Weather-normalized"},null,{"$f":"O515","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D517-1","v":2013},null,{"$f":"F495","v":"Actual"},null,"",null,null,{"$f":"K495","v":"Actual"},92129.709999999992,91881.631579160225,{"$f":"N495","v":""},null,null,{"$f":"K516","v":"Actual"},{"$f":"IF(G495=0,\"\",L516/G495)","v":92129.709999999992},{"$f":"IF(G495=0,\"\",M516/G495)","v":91881.631579160225},{"$f":"N516","v":""},{"$f":"IF(T516=\"\",\"\",IF(I516=0,\"\",O516/I516))","v":""}]
[null,null,"Historical",2014,null,"Actual",null,"Board-approved",null,null,"Actual",106790,107687.4988585161,"Board-approved",72975.186764632381,null,{"$f":"K517","v":"Actual"},{"$f":"IF(G496=0,\"\",L517/G496)","v":106790},{"$f":"IF(G496=0,\"\",M517/G496)","v":107687.4988585161},{"$f":"N517","v":"Board-approved"},{"$f":"IF(T517=\"\",\"\",IF(I496=0,\"\",O517/I496))","v":72975.186764632381}]
[null,null,"Historical",2015,null,"Actual",null,"",null,null,"Actual",108928.78999999998,108993.12151784035,"",null,null,"Actual",108928.78999999998,108993.12151784035,"",{"$f":"IF(T518=\"\",\"\",IF(I518=0,\"\",O518/I518))","v":""}]
[null,null,"Historical",2016,null,"Actual",null,"",null,null,"Actual",121168.08,119569.96565508547,"",null,null,"Actual",121168.08,119569.96565508547,"",""]
[null,null,"Historical",2017,null,"Actual",null,"",null,null,"Actual",114656.88436169598,115451.56395400774,"",null,null,"Actual",114656.88436169598,115451.56395400774,"",""]
[null,null,"Bridge Year (Forecast)",2018,null,"Forecast",221287.05301401333,"",null,null,"Forecast",null,114656.88436169598,"",null,null,"Forecast",0,114656.88436169598,"",""]
[null,null,"Test Year (Forecast)",2019,null,"Forecast",162496.6254675423,"",null,null,"Forecast",null,114656.88436169598,"",null,null,"Forecast",0,114656.88436169598,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I516:I521)","v":0},null,null,null,null,null,{"$f":"SUM(O516:O521)","v":72975.186764632381},null,null,null,null,null,{"$f":"SUM(U516:U521)","v":72975.186764632381}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I503","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"I524","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O524","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D516","v":2013},null,null,null,null,null,null,{"$f":"D525","v":2013},null,null,null,null,null,{"$f":"K525","v":2013}]
[null,null,null,{"$f":"D517","v":2014},null,null,{"$f":"IF(G516=0,\"\",G517/G516-1)","v":""},null,null,null,{"$f":"D526","v":2014},{"$f":"IF(L516=0,\"\",L517/L516-1)","v":0.15912662701315372},{"$f":"IF(M516=0,\"\",M517/M516-1)","v":0.17202423387245136},null,null,null,{"$f":"K526","v":2014},{"$f":"IF(R516=\"\",\"\",IF(R516=0,\"\",R517/R516-1))","v":0.15912662701315372},{"$f":"IF(S516=\"\",\"\",IF(S516=0,\"\",S517/S516-1))","v":0.17202423387245136}]
[null,null,null,{"$f":"D518","v":2015},null,null,{"$f":"IF(G517=0,\"\",G518/G517-1)","v":""},null,null,null,2015,{"$f":"IF(L517=0,\"\",L518/L517-1)","v":2.0027998876299025E-2},1.2124180366001713E-2,null,null,null,2015,{"$f":"IF(R517=\"\",\"\",IF(R517=0,\"\",R518/R517-1))","v":2.0027998876299025E-2},1.2124180366001713E-2]
[null,null,null,2016,null,null,"",null,null,null,2016,0.11236046962423818,9.7041391144246258E-2,null,null,null,2016,0.11236046962423818,9.7041391144246258E-2]
[null,null,null,2017,null,null,"",null,null,null,2017,-5.3736888777176528E-2,-3.4443446383164322E-2,null,null,null,2017,-5.3736888777176528E-2,-3.4443446383164322E-2]
[null,null,null,2018,null,null,"",null,null,null,2018,{"$f":"IF(K521=\"Forecast\",\"\",IF(L520=0,\"\",L521/L520-1))","v":""},-6.8832293396071664E-3,null,null,null,2018,{"$f":"IF(Q521=\"Forecast\",\"\",IF(R520=0,\"\",R521/R520-1))","v":""},-6.8832293396071664E-3]
[null,null,null,2019,null,null,-0.26567495362120463,null,{"$f":"IF(I523=0,\"\",G522/I523-1)","v":""},null,2019,{"$f":"IF(K522=\"Forecast\",\"\",IF(L521=0,\"\",L522/L521-1))","v":""},0,null,{"$f":"IF(O523=0,\"\",M522/O523-1)","v":0.57117630587914769},null,2019,{"$f":"IF(Q522=\"Forecast\",\"\",IF(R521=0,\"\",R522/R521-1))","v":""},0,null,{"$f":"IF(U523=0,\"\",S522/U523-1)","v":0.57117630587914769}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G516=0,\"\",(G522/G516)^(1/($D522-$D516-1))-1)","v":""},null,"",null,"Geometric Mean",{"$f":"IF(L516=0,\"\",(L520/L516)^(1/($D520-$D516-1))-1)","v":7.5639669805832588E-2},{"$f":"IF(M516=0,\"\",(M522/M516)^(1/($D522-$D516-1))-1)","v":4.52839633609603E-2},null,"",null,"Geometric Mean",{"$f":"IF(R516=\"\",\"\",IF(R516=0,\"\",(R520/R516)^(1/($D520-$D516-1))-1))","v":7.5639669805832588E-2},{"$f":"IF(S516=\"\",\"\",IF(S516=0,\"\",(S522/S516)^(1/($D522-$D516-1))-1))","v":4.52839633609603E-2},null,""]
[]
[null,{"$f":"B491+1","v":2},"Customer Class:","Embedded Distributor - Brantford Power, BCP",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F536,LEN(F536)-1))","v":"Consumption (kWh) per Customer"}]
[null,null,null,"(for 2019 Cost of Service",null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized",null,null,{"$f":"L537","v":"Actual (Weather actual)"},{"$f":"M537","v":"Weather-normalized"},null,{"$f":"O537","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D539-1","v":2013},null,{"$f":"F495","v":"Actual"},1,"",null,null,{"$f":"F538","v":"Actual"},356273,355313.6607897947,{"$f":"H538","v":""},null,null,{"$f":"K538","v":"Actual"},{"$f":"IF(G538=0,\"\",L538/G538)","v":356273},{"$f":"IF(G538=0,\"\",M538/G538)","v":355313.6607897947},{"$f":"N538","v":""},{"$f":"IF(T538=\"\",\"\",IF(I538=0,\"\",O538/I538))","v":""}]
[null,null,"Historical",2014,null,{"$f":"F496","v":"Actual"},1,"Board-approved",1,null,{"$f":"F539","v":"Actual"},338022,340862.84988438361,{"$f":"H539","v":"Board-approved"},370433.73919608537,null,{"$f":"K539","v":"Actual"},{"$f":"IF(G539=0,\"\",L539/G539)","v":338022},{"$f":"IF(G539=0,\"\",M539/G539)","v":340862.84988438361},{"$f":"N539","v":"Board-approved"},{"$f":"IF(T539=\"\",\"\",IF(I539=0,\"\",O539/I539))","v":370433.73919608537}]
[null,null,"Historical",2015,null,"Actual",1,"",null,null,"Actual",352067.78,352275.70533057692,"",null,null,"Actual",352067.78,352275.70533057692,"",""]
[null,null,"Historical",2016,null,"Actual",1,"",null,null,"Actual",380114.44,375101.02112538257,"",null,null,"Actual",380114.44,375101.02112538257,"",""]
[null,null,"Historical",2017,null,"Actual",1,"",null,null,"Actual",347756.59287776717,350166.87176324637,"",null,null,"Actual",347756.59287776717,350166.87176324637,"",""]
[null,null,"Bridge Year",2018,null,"Forecast",1,"",null,null,"Forecast",null,347756.59287776717,"",null,null,"Forecast",0,347756.59287776717,"",""]
[null,null,"Test Year",2019,null,"Forecast",1,"",null,null,"Forecast",null,347756.59287776717,"",null,null,"Forecast",0,347756.59287776717,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I538:I543)","v":1},null,null,null,null,null,{"$f":"SUM(O538:O543)","v":370433.73919608537},null,null,null,null,null,{"$f":"SUM(U538:U543)","v":370433.73919608537}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,"Test Year Versus Board-approved",null,"Year","Year-over-year",null,null,{"$f":"I546","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O546","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D538","v":2013},null,null,null,null,null,null,{"$f":"D547","v":2013},null,null,null,null,null,{"$f":"K547","v":2013}]
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[null,null,null,2017,null,null,0,null,null,null,2017,-8.5126592723583028E-2,-6.6473157783811021E-2,null,null,null,2017,-8.5126592723583028E-2,-6.6473157783811021E-2]
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[]
[]
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[null,null,"Bridge Year (Forecast)",2018,null,"Forecast",5388.0303120000008,"",null,null,"Forecast",null,1074.96,"",null,null,"Forecast",0,1074.96,"",""]
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[null,null,null,2016,null,null,"",null,null,null,2016,12.756966268594176,12.56750965657848,null,null,null,2016,12.756966268594176,12.56750965657848]
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[null,null,null,2018,null,null,"",null,null,null,2018,{"$f":"IF(K564=\"Forecast\",\"\",IF(L563=0,\"\",L564/L563-1))","v":""},-6.8832293396070554E-3,null,null,null,2018,{"$f":"IF(Q564=\"Forecast\",\"\",IF(R563=0,\"\",R564/R563-1))","v":""},-6.8832293396070554E-3]
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[]
[null,{"$f":"B534+1","v":3},"Customer Class:","Embedded Distributor - Hydro One #1, BCP",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
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[null,null,"Historical",2016,null,"Actual",1,"",null,null,"Actual",13560291.5,13381441.621654378,"",null,null,"Actual",13560291.5,13381441.621654378,"",""]
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[null,null,"Test Year",2019,null,"Forecast",1,"",null,null,"Forecast",null,12191720.381133871,"",null,null,"Forecast",0,12191720.381133871,"",""]
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[null,null,null,2015,null,null,0,null,null,null,2015,6.3321798589100142E-2,5.5082512487787616E-2,null,null,null,2015,{"$f":"IF(R582=\"\",\"\",IF(R582=0,\"\",R583/R582-1))","v":6.3321798589100142E-2},5.5082512487787616E-2]
[null,null,null,2016,null,null,0,null,null,null,2016,-1.8745473373347976E-2,-3.2259002047482666E-2,null,null,null,2016,-1.8745473373347976E-2,-3.2259002047482666E-2]
[null,null,null,2017,null,null,0,null,null,null,2017,-0.10092490407496979,-8.2593582304744007E-2,null,null,null,2017,-0.10092490407496979,-8.2593582304744007E-2]
[null,null,null,2018,null,null,0,null,null,null,2018,{"$f":"IF(K586=\"Forecast\",\"\",IF(L585=0,\"\",L586/L585-1))","v":""},{"$f":"IF(M585=0,\"\",M586/M585-1)","v":-6.8832293396071664E-3},null,null,null,2018,{"$f":"IF(Q586=\"Forecast\",\"\",IF(R585=0,\"\",R586/R585-1))","v":""},-6.8832293396071664E-3]
[null,null,null,2019,null,null,0,null,{"$f":"IF(I588=0,\"\",G587/I588-1)","v":0},null,2019,{"$f":"IF(K587=\"Forecast\",\"\",IF(L586=0,\"\",L587/L586-1))","v":""},{"$f":"IF(M586=0,\"\",M587/M586-1)","v":0},null,{"$f":"IF(O588=0,\"\",M587/O588-1)","v":-0.10280944001464776},null,2019,{"$f":"IF(Q587=\"Forecast\",\"\",IF(R586=0,\"\",R587/R586-1))","v":""},0,null,{"$f":"IF(U588=0,\"\",S587/U588-1)","v":-0.10280944001464776}]
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[]
[]
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[null,null,"Historical",2017,null,"Actual",null,"",null,null,"Actual",29010.799999999999,29211.872014515156,"",null,null,"Actual",29010.799999999999,29211.872014515156,"",""]
[null,null,"Bridge Year (Forecast)",2018,null,"Forecast",119033.56024495745,"",null,null,"Forecast",null,29994.605248481424,"",null,null,"Forecast",0,29994.605248481424,"",""]
[null,null,"Test Year (Forecast)",2019,null,"Forecast",34137.836443193402,"",null,null,"Forecast",null,29994.605248481424,"",null,null,"Forecast",0,29994.605248481424,"",""]
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[null,null,null,{"$f":"D604","v":2015},null,null,{"$f":"IF(G603=0,\"\",G604/G603-1)","v":""},null,null,null,2015,{"$f":"IF(L603=0,\"\",L604/L603-1)","v":-3.1282278989773649E-2},-3.878851319413712E-2,null,null,null,2015,{"$f":"IF(R603=\"\",\"\",IF(R603=0,\"\",R604/R603-1))","v":-3.1282278989773649E-2},-3.878851319413712E-2]
[null,null,null,2016,null,null,"",null,null,null,2016,-4.5373004570713027E-2,-5.8519827261239166E-2,null,null,null,2016,-4.5373004570713027E-2,-5.8519827261239166E-2]
[null,null,null,2017,null,null,"",null,null,null,2017,-1.4176974310180723E-2,5.9230586840870458E-3,null,null,null,2017,-1.4176974310180723E-2,5.9230586840870458E-3]
[null,null,null,2018,null,null,"",null,null,null,2018,{"$f":"IF(K607=\"Forecast\",\"\",IF(L606=0,\"\",L607/L606-1))","v":""},2.6795038454821896E-2,null,null,null,2018,{"$f":"IF(Q607=\"Forecast\",\"\",IF(R606=0,\"\",R607/R606-1))","v":""},2.6795038454821896E-2]
[null,null,null,2019,null,null,-0.71320830551533843,null,{"$f":"IF(I609=0,\"\",G608/I609-1)","v":""},null,2019,{"$f":"IF(K608=\"Forecast\",\"\",IF(L607=0,\"\",L608/L607-1))","v":""},0,null,{"$f":"IF(O609=0,\"\",M608/O609-1)","v":0.12288878588205399},null,2019,{"$f":"IF(Q608=\"Forecast\",\"\",IF(R607=0,\"\",R608/R607-1))","v":""},0,null,{"$f":"IF(U609=0,\"\",S608/U609-1)","v":0.12288878588205399}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G602=0,\"\",(G608/G602)^(1/($D608-$D602-1))-1)","v":""},null,"",null,"Geometric Mean",{"$f":"IF(L602=0,\"\",(L606/L602)^(1/($D606-$D602-1))-1)","v":-3.0797279038823899E-2},{"$f":"IF(M602=0,\"\",(M608/M602)^(1/($D608-$D602-1))-1)","v":-1.1493191185613982E-2},null,"",null,"Geometric Mean",{"$f":"IF(R602=\"\",\"\",IF(R602=0,\"\",(R606/R602)^(1/($D606-$D602-1))-1))","v":-3.0797279038823899E-2},{"$f":"IF(S602=\"\",\"\",IF(S602=0,\"\",(S608/S602)^(1/($D608-$D602-1))-1))","v":-1.1493191185613982E-2},null,""]
[]
[null,{"$f":"B577+1","v":4},"Customer Class:","Embedded Distributor - Hydro One #2, BCP",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F622,LEN(F622)-1))","v":"Consumption (kWh) per Customer"}]
[null,null,null,"(for 2019 Cost of Service",null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized",null,null,{"$f":"L623","v":"Actual (Weather actual)"},{"$f":"M623","v":"Weather-normalized"},null,{"$f":"O623","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D625-1","v":2013},null,{"$f":"F581","v":"Actual"},4,"",null,null,{"$f":"F624","v":"Actual"},52117101.93,51976765.784954719,{"$f":"H624","v":""},null,null,{"$f":"K624","v":"Actual"},{"$f":"IF(G624=0,\"\",L624/G624)","v":13029275.4825},{"$f":"IF(G624=0,\"\",M624/G624)","v":12994191.44623868},{"$f":"N624","v":""},{"$f":"IF(T624=\"\",\"\",IF(I624=0,\"\",O624/I624))","v":""}]
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[null,null,"Historical",2015,null,"Actual",4,"",null,null,"Actual",62339455.030000001,62376271.667396061,"",null,null,"Actual",15584863.7575,15594067.916849015,"",""]
[null,null,"Historical",2016,null,"Actual",4,"",null,null,"Actual",46050289.200000003,45442921.08986751,"",null,null,"Actual",11512572.300000001,11360730.272466877,"",""]
[null,null,"Historical",2017,null,"Actual",4,"",null,null,"Actual",43274121.534063838,43574051.725345291,"",null,null,"Actual",10818530.38351596,10893512.931336323,"",""]
[null,null,"Bridge Year",2018,null,"Forecast",4,"",null,null,"Forecast",null,43274121.534063838,"",null,null,"Forecast",0,10818530.38351596,"",""]
[null,null,"Test Year",2019,null,"Forecast",4,"",null,null,"Forecast",null,43274121.534063838,"",null,null,"Forecast",0,10818530.38351596,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I624:I629)","v":4},null,null,null,null,null,{"$f":"SUM(O624:O629)","v":51976765.784954712},null,null,null,null,null,{"$f":"SUM(U624:U629)","v":12994191.446238678}]
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[null,null,null,{"$f":"D624","v":2013},null,null,null,null,null,null,{"$f":"D633","v":2013},null,null,null,null,null,{"$f":"K633","v":2013}]
[null,null,null,2014,null,null,{"$f":"IF(G624=0,\"\",G625/G624-1)","v":0},null,null,null,{"$f":"D634","v":2014},{"$f":"IF(L624=0,\"\",L625/L624-1)","v":-1.2114268764368497E-2},-1.1220600733998776E-3,null,null,null,{"$f":"K634","v":2014},{"$f":"IF(R624=\"\",\"\",IF(R624=0,\"\",R625/R624-1))","v":-1.2114268764368497E-2},{"$f":"IF(S624=\"\",\"\",IF(S624=0,\"\",S625/S624-1))","v":-1.1220600733998776E-3}]
[null,null,null,2015,null,null,0,null,null,null,2015,0.21081008829641745,0.20142797015958713,null,null,null,2015,{"$f":"IF(R625=\"\",\"\",IF(R625=0,\"\",R626/R625-1))","v":0.21081008829641745},0.20142797015958713]
[null,null,null,2016,null,null,0,null,null,null,2016,-0.26129785417856255,-0.2714710277623017,null,null,null,2016,-0.26129785417856255,-0.2714710277623017]
[null,null,null,2017,null,null,0,null,null,null,2017,-6.0285564198718777E-2,-4.1125643327953321E-2,null,null,null,2017,-6.0285564198718777E-2,-4.1125643327953321E-2]
[null,null,null,2018,null,null,0,null,null,null,2018,{"$f":"IF(K629=\"Forecast\",\"\",IF(L628=0,\"\",L629/L628-1))","v":""},{"$f":"IF(M628=0,\"\",M629/M628-1)","v":-6.8832293396070554E-3},null,null,null,2018,{"$f":"IF(Q629=\"Forecast\",\"\",IF(R628=0,\"\",R629/R628-1))","v":""},-6.8832293396070554E-3]
[null,null,null,2019,null,null,0,null,{"$f":"IF(I631=0,\"\",G630/I631-1)","v":0},null,2019,{"$f":"IF(K630=\"Forecast\",\"\",IF(L629=0,\"\",L630/L629-1))","v":""},{"$f":"IF(M629=0,\"\",M630/M629-1)","v":0},null,{"$f":"IF(O631=0,\"\",M630/O631-1)","v":-0.16743335448951613},null,2019,{"$f":"IF(Q630=\"Forecast\",\"\",IF(R629=0,\"\",R630/R629-1))","v":""},0,null,{"$f":"IF(U631=0,\"\",S630/U631-1)","v":-0.16743335448951613}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G624=0,\"\",(G630/G624)^(1/($D630-$D624-1))-1)","v":0},null,"",null,"Geometric Mean",{"$f":"IF(L624=0,\"\",(L628/L624)^(1/($D628-$D624-1))-1)","v":-6.0097797061407388E-2},{"$f":"IF(M624=0,\"\",(M630/M624)^(1/($D630-$D624-1))-1)","v":-3.5984977640852178E-2},null,"",null,"Geometric Mean",{"$f":"IF(R624=\"\",\"\",IF(R624=0,\"\",(R628/R624)^(1/($D628-$D624-1))-1))","v":-6.0097797061407388E-2},{"$f":"IF(S624=\"\",\"\",IF(S624=0,\"\",(S630/S624)^(1/($D630-$D624-1))-1))","v":-3.5984977640852178E-2},null,""]
[]
[]
[null,null,null,"Calendar Year",null,"Revenues",null,null,null,null,{"$f":"IF(ISBLANK(N620),\"\",CONCATENATE(\"Demand (\",N620,\")\"))","v":"Demand (kW)"},null,null,null,null,null,{"$f":"CONCATENATE(\"Demand (\",N620,\") per \",LEFT(F622,LEN(F622)-1))","v":"Demand (kW) per Customer"}]
[null,null,null,"(for 2019 Cost of Service",null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,{"$f":"M644","v":"Weather-normalized"},null,null,{"$f":"L644","v":"Actual (Weather actual)"},{"$f":"M644","v":"Weather-normalized"},null,{"$f":"O644","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D646-1","v":2013},null,{"$f":"F624","v":"Actual"},null,"",null,null,{"$f":"K624","v":"Actual"},119620.77246283546,119298.66863408996,{"$f":"N624","v":""},null,null,{"$f":"K645","v":"Actual"},{"$f":"IF(G624=0,\"\",L645/G624)","v":29905.193115708866},{"$f":"IF(G624=0,\"\",M645/G624)","v":29824.66715852249},{"$f":"N645","v":""},{"$f":"IF(T645=\"\",\"\",IF(I645=0,\"\",O645/I645))","v":""}]
[null,null,"Historical",2014,null,"Actual",null,"Board-approved",null,null,"Actual",126064.88355692466,127124.37498019748,"Board-approved",100541,null,{"$f":"K646","v":"Actual"},{"$f":"IF(G625=0,\"\",L646/G625)","v":31516.220889231165},{"$f":"IF(G625=0,\"\",M646/G625)","v":31781.093745049369},{"$f":"N646","v":"Board-approved"},{"$f":"IF(T646=\"\",\"\",IF(I625=0,\"\",O646/I625))","v":25135.25}]
[null,null,"Historical",2015,null,"Actual",null,"",null,null,"Actual",139060.14729191593,139142.27388440259,"",null,null,"Actual",34765.036822978982,34785.568471100647,"",{"$f":"IF(T647=\"\",\"\",IF(I647=0,\"\",O647/I647))","v":""}]
[null,null,"Historical",2016,null,"Actual",null,"",null,null,"Actual",99936.488133577368,98618.402254304121,"",null,null,"Actual",24984.122033394342,24654.60056357603,"",""]
[null,null,"Historical",2017,null,"Actual",null,"",null,null,"Actual",102972.90667387019,103686.6053579946,"",null,null,"Actual",25743.226668467549,25921.65133949865,"",""]
[null,null,"Bridge Year (Forecast)",2018,null,"Forecast",4655.04,"",null,null,"Forecast",null,102972.90667387019,"",null,null,{"$f":"K650","v":"Forecast"},0,25743.226668467549,"",""]
[null,null,"Test Year (Forecast)",2019,null,"Forecast",2838.3206169836571,"",null,null,"Forecast",null,102972.90667387019,"",null,null,"Forecast",0,25743.226668467549,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I645:I650)","v":0},null,null,null,null,null,{"$f":"SUM(O645:O650)","v":100541},null,null,null,null,null,{"$f":"SUM(U645:U650)","v":25135.25}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I632","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"I653","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O653","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D645","v":2013},null,null,null,null,null,null,{"$f":"D654","v":2013},null,null,null,null,null,{"$f":"K654","v":2013}]
[null,null,null,{"$f":"D646","v":2014},null,null,{"$f":"IF(G645=0,\"\",G646/G645-1)","v":""},null,null,null,{"$f":"D655","v":2014},{"$f":"IF(L645=0,\"\",L646/L645-1)","v":5.3871171046745214E-2},{"$f":"IF(M645=0,\"\",M646/M645-1)","v":6.5597600004324796E-2},null,null,null,{"$f":"K655","v":2014},{"$f":"IF(R645=\"\",\"\",IF(R645=0,\"\",R646/R645-1))","v":5.3871171046745214E-2},{"$f":"IF(S645=\"\",\"\",IF(S645=0,\"\",S646/S645-1))","v":6.5597600004324796E-2}]
[null,null,null,{"$f":"D647","v":2015},null,null,{"$f":"IF(G646=0,\"\",G647/G646-1)","v":""},null,null,null,2015,{"$f":"IF(L646=0,\"\",L647/L646-1)","v":0.10308393081665157},9.4536542705340176E-2,null,null,null,2015,{"$f":"IF(R646=\"\",\"\",IF(R646=0,\"\",R647/R646-1))","v":0.10308393081665157},9.4536542705340176E-2]
[null,null,null,2016,null,null,"",null,null,null,2016,-0.28134343246602445,-0.29124054465119009,null,null,null,2016,-0.28134343246602445,-0.29124054465119009]
[null,null,null,2017,null,null,"",null,null,null,2017,3.0383482519760863E-2,5.1392062615466694E-2,null,null,null,2017,3.0383482519760863E-2,5.1392062615466694E-2]
[null,null,null,2018,null,null,"",null,null,null,2018,{"$f":"IF(K650=\"Forecast\",\"\",IF(L649=0,\"\",L650/L649-1))","v":""},-6.8832293396070554E-3,null,null,null,2018,{"$f":"IF(Q650=\"Forecast\",\"\",IF(R649=0,\"\",R650/R649-1))","v":""},-6.8832293396070554E-3]
[null,null,null,2019,null,null,-0.39026933882766701,null,{"$f":"IF(I652=0,\"\",G651/I652-1)","v":""},null,2019,{"$f":"IF(K651=\"Forecast\",\"\",IF(L650=0,\"\",L651/L650-1))","v":""},0,null,{"$f":"IF(O652=0,\"\",M651/O652-1)","v":2.4188208530551591E-2},null,2019,{"$f":"IF(Q651=\"Forecast\",\"\",IF(R650=0,\"\",R651/R650-1))","v":""},0,null,{"$f":"IF(U652=0,\"\",S651/U652-1)","v":2.4188208530551591E-2}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G645=0,\"\",(G651/G645)^(1/($D651-$D645-1))-1)","v":""},null,"",null,"Geometric Mean",{"$f":"IF(L645=0,\"\",(L649/L645)^(1/($D649-$D645-1))-1)","v":-4.8726373253363153E-2},{"$f":"IF(M645=0,\"\",(M651/M645)^(1/($D651-$D645-1))-1)","v":-2.9003923637214379E-2},null,"",null,"Geometric Mean",{"$f":"IF(R645=\"\",\"\",IF(R645=0,\"\",(R649/R645)^(1/($D649-$D645-1))-1))","v":-4.8726373253363153E-2},{"$f":"IF(S645=\"\",\"\",IF(S645=0,\"\",(S651/S645)^(1/($D651-$D645-1))-1))","v":-2.9003923637214379E-2},null,""]

{"sheet":"App.2-JA_OM&A_Summary_Analys","index":51,"n_rows":60,"n_cols":14,"rows_kept":60,"cut":false,"hidden":false,"merged":[[62,1,63,5],[57,0,58,11],[8,0,8,6],[9,0,9,6],[12,8,12,9],[59,0,59,11],[10,0,10,6]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-JA"]
["Summary of Recoverable OM&A Expenses"]
["Consolidated Former CND and BCP (2014-2015) and Energy+ Inc. (2016-2019)"]
[]
[null,{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Board-Approved Proxy)\"","v":"Last Rebasing Year (2014 Board-Approved Proxy)"},{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Actuals)\"","v":"Last Rebasing Year (2014 Actuals)"},{"$f":"BridgeYear -3 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2016 Actuals"},{"$f":"BridgeYear -1 & \" Forecast\"","v":"2017 Forecast"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2018 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2019 Test Year"}]
["Reporting Basis","CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
["Operations",3228515.21605419,2738606.9500000007,2880615.2600000002,2934425.04,2975027.0439252635,3240629.3,3289039.46]
["Maintenance",2661929.2130260235,3118875.79,2755289.6599999997,2671173.33,2592217.0272109509,2674678.36,2641601.9899999998]
["SubTotal",{"$f":"SUM(B15:B16)","v":5890444.4290802134},{"$f":"SUM(C15:C16)","v":5857482.7400000002},5635904.9199999999,5605598.3700000001,5567244.0711362138,5915307.6600000001,5930641.4499999993]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D17-B17)/B17), \"\", (D17-B17)/B17)","v":-4.3212275770498965E-2},{"$f":"IF(ISERROR((E17-D17)/D17), \"\", (E17-D17)/D17)","v":-5.3774061894571162E-3},{"$f":"IF(ISERROR((F17-E17)/E17), \"\", (F17-E17)/E17)","v":-6.8421417897240955E-3},6.2519908309453781E-2,2.5922218896048265E-3]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,null,{"$f":"IF(ISERROR((H17-C17)/C17), \"\", (H17-C17)/C17)","v":1.2489786696323928E-2}]
["Billing and Collecting",3730609.1631540158,3477665.6799999997,3330326.9100000006,3548298.11,3391258.9321641703,3372866.87,3945339.74]
["Community Relations",333707.07383186813,256788.27000000002,117727.15999999999,97838.540000000008,90720,93555,98215]
["Administrative and General",8456670.5351987164,8765567.5500000007,8309037.5599999987,7905339.5299999993,8512531.4538636096,8213695.5099999998,8601452.120000001]
["SubTotal",{"$f":"SUM(B20:B22)","v":12520986.772184599},{"$f":"SUM(C20:C22)","v":12500021.5},11757091.629999999,11551476.18,11994510.386027779,11680117.379999999,12645006.860000001]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D23-B23)/B23), \"\", (D23-B23)/B23)","v":-6.1009180512960455E-2},{"$f":"IF(ISERROR((E23-D23)/D23), \"\", (E23-D23)/D23)","v":-1.7488632092935323E-2},{"$f":"IF(ISERROR((F23-E23)/E23), \"\", (F23-E23)/E23)","v":3.8353038098701227E-2},{"$f":"IF(ISERROR((G23-F23)/F23), \"\", (G23-F23)/F23)","v":-2.6211408044967976E-2},{"$f":"IF(ISERROR((H23-G23)/G23), \"\", (H23-G23)/G23)","v":8.2609570487039263E-2}]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,null,{"$f":"IF(ISERROR((H23-C23)/C23), \"\", (H23-C23)/C23)","v":1.1598808850048879E-2}]
["Total",{"$f":"SUM(B23,B17)","v":18411431.201264814},{"$f":"SUM(C23,C17)","v":18357504.240000002},17392996.549999997,17157074.550000001,17561754.457163993,17595425.039999999,18575648.310000002]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D26-B26)/B26), \"\", (D26-B26)/B26)","v":-5.5315344045326197E-2},{"$f":"IF(ISERROR((E26-C26)/C26), \"\", (E26-C26)/C26)","v":-6.5391769725665128E-2},{"$f":"IF(ISERROR((F26-E26)/E26), \"\", (F26-E26)/E26)","v":2.3586766262782981E-2},{"$f":"IF(ISERROR((G26-F26)/F26), \"\", (G26-F26)/F26)","v":1.9172676009184574E-3},{"$f":"IF(ISERROR((H26-G26)/G26), \"\", (H26-G26)/G26)","v":5.5708985021483935E-2}]
[]
[]
[null,{"$f":"B13","v":"Last Rebasing Year (2014 Board-Approved Proxy)"},{"$f":"C13","v":"Last Rebasing Year (2014 Actuals)"},"2015 Actuals","2016 Actuals","2017 Forecast","2018 Bridge Year","2019 Test Year"]
["Operations",{"$f":"B15","v":3228515.21605419},{"$f":"C15","v":2738606.9500000007},{"$f":"D15","v":2880615.2600000002},2934425.04,2975027.0439252635,3240629.3,3289039.46]
["Maintenance",{"$f":"B16","v":2661929.2130260235},{"$f":"C16","v":3118875.79},{"$f":"D16","v":2755289.6599999997},2671173.33,2592217.0272109509,2674678.36,2641601.9899999998]
["Billing and Collecting",{"$f":"B20","v":3730609.1631540158},{"$f":"C20","v":3477665.6799999997},{"$f":"D20","v":3330326.9100000006},3548298.11,3391258.9321641703,3372866.87,3945339.74]
["Community Relations",{"$f":"B21","v":333707.07383186813},{"$f":"C21","v":256788.27000000002},{"$f":"D21","v":117727.15999999999},97838.540000000008,90720,93555,98215]
["Administrative and General",{"$f":"B22","v":8456670.5351987164},{"$f":"C22","v":8765567.5500000007},{"$f":"D22","v":8309037.5599999987},7905339.5299999993,8512531.4538636096,8213695.5099999998,8601452.120000001]
["Total",{"$f":"SUM(B31:B35)","v":18411431.201264814},{"$f":"SUM(C31:C35)","v":18357504.240000002},{"$f":"SUM(D31:D35)","v":17392996.549999997},17157074.549999997,17561754.457163993,17595425.039999999,18575648.310000002]
["%Change (year over year)",null,null,{"$f":"IF(ISERROR((D36-B36)/B36), \"\", (D36-B36)/B36)","v":-5.5315344045326197E-2},{"$f":"IF(ISERROR((E36-D36)/D36), \"\", (E36-D36)/D36)","v":-1.3564195181766998E-2},{"$f":"IF(ISERROR((F36-E36)/E36), \"\", (F36-E36)/E36)","v":2.3586766262783204E-2},{"$f":"IF(ISERROR((G36-F36)/F36), \"\", (G36-F36)/F36)","v":1.9172676009184574E-3},{"$f":"IF(ISERROR((H36-G36)/G36), \"\", (H36-G36)/G36)","v":5.5708985021483935E-2}]
[]
[]
[null,{"$f":"B13","v":"Last Rebasing Year (2014 Board-Approved Proxy)"},{"$f":"C13","v":"Last Rebasing Year (2014 Actuals)"},{"$f":"\"Variance \" & 'LDC Info'!E28 & \"  Board-approved – \" & 'LDC Info'!E28 & \" Actuals\"","v":"Variance 2014  Board-approved – 2014 Actuals"},{"$f":"D13","v":"2015 Actuals"},{"$f":"\"Variance \" & 'LDC Info'!E26 -3 & \" Actuals vs. \" &  'LDC Info'!E26-4 & \" Actuals\"","v":"Variance 2015 Actuals vs. 2014 Actuals"},{"$f":"E13","v":"2016 Actuals"},{"$f":"\"Variance \" & 'LDC Info'!E26 -2 & \" Actuals vs. \" &  'LDC Info'!E26-3 & \" Actuals\"","v":"Variance 2016 Actuals vs. 2015 Actuals"},{"$f":"F13","v":"2017 Forecast"},{"$f":"\"Variance \" & 'LDC Info'!E26 -1 & \" Actuals vs. \" &  'LDC Info'!E26-2 & \" Actuals\"","v":"Variance 2017 Actuals vs. 2016 Actuals"},{"$f":"G13","v":"2018 Bridge Year"},{"$f":"\"Variance \" & 'LDC Info'!E26 & \" Bridge vs. \" & 'LDC Info'!E26 -1 & \" Actuals\"","v":"Variance 2018 Bridge vs. 2017 Actuals"},{"$f":"H13","v":"2019 Test Year"},{"$f":"\"Variance \" & TestYear & \" Test vs. \" & BridgeYear & \" Bridge\"","v":"Variance 2019 Test vs. 2018 Bridge"}]
["Operations",{"$f":"B15","v":3228515.21605419},2738606.9500000007,{"$f":"B41-C41","v":489908.2660541893},{"$f":"D15","v":2880615.2600000002},{"$f":"E41-B41","v":-347899.95605418971},{"$f":"E15","v":2934425.04},{"$f":"G41-E41","v":53809.779999999795},{"$f":"F15","v":2975027.0439252635},{"$f":"I41-G41","v":40602.003925263416},{"$f":"G15","v":3240629.3},{"$f":"K41-I41","v":265602.25607473636},{"$f":"H15","v":3289039.46},{"$f":"M41-K41","v":48410.160000000149}]
["Maintenance ",2661929.2130260235,3118875.79,{"$f":"B42-C42","v":-456946.57697397657},{"$f":"D16","v":2755289.6599999997},{"$f":"E42-B42","v":93360.446973976213},{"$f":"E16","v":2671173.33},-84116.329999999609,{"$f":"F16","v":2592217.0272109509},{"$f":"I42-G42","v":-78956.302789049223},{"$f":"G16","v":2674678.36},82461.332789049018,{"$f":"H16","v":2641601.9899999998},-33076.370000000112]
["Billing and Collecting ",{"$f":"B20","v":3730609.1631540158},3477665.6799999997,252943.48315401608,{"$f":"D20","v":3330326.9100000006},-400282.25315401517,{"$f":"E20","v":3548298.11},217971.19999999925,{"$f":"F20","v":3391258.9321641703},-157039.17783582956,{"$f":"G20","v":3372866.87},-18392.062164170202,{"$f":"H20","v":3945339.74},572472.87000000011]
["Community Relations ",333707.07383186813,256788.27000000002,76918.803831868106,{"$f":"D21","v":117727.15999999999},-215979.91383186815,{"$f":"E21","v":97838.540000000008},{"$f":"G44-E44","v":-19888.619999999981},{"$f":"F21","v":90720},-7118.5400000000081,{"$f":"G21","v":93555},2835,{"$f":"H21","v":98215},4660]
["Administrative and General ",8456670.5351987164,8765567.5500000007,-308897.0148012843,{"$f":"D22","v":8309037.5599999987},-147632.97519871779,{"$f":"E22","v":7905339.5299999993},-403698.02999999933,{"$f":"F22","v":8512531.4538636096},607191.92386361025,{"$f":"G22","v":8213695.5099999998},-298835.94386360981,{"$f":"H22","v":8601452.120000001},387756.61000000127]
["Total OM&A Expenses ",{"$f":"SUM(B41:B45)","v":18411431.201264814},{"$f":"SUM(C41:C45)","v":18357504.240000002},53926.96126481262,{"$f":"SUM(E41:E45)","v":17392996.549999997},-1018434.6512648165,17157074.549999997,-235921.99999999988,17561754.457163993,404679.90716399485,17595425.039999999,33670.582836005371,18575648.310000002,980223.27000000142]
["Adjustments for Total non-recoverable items (from Appendices 2-JA and 2-JB)"]
["Total Recoverable OM&A Expenses ",{"$f":"B46-B47","v":18411431.201264814},{"$f":"C46-C47","v":18357504.240000002},53926.96126481262,17392996.549999997,{"$f":"F46-F47","v":-1018434.6512648165},17157074.549999997,-235921.99999999988,17561754.457163993,404679.90716399485,17595425.039999999,33670.582836005371,18575648.310000002,980223.27000000142]
["Variance from previous year ",null,null,null,{"$f":"E48-C48","v":-964507.69000000507},null,{"$f":"G48-E48","v":-235922},null,{"$f":"I48-G48","v":404679.90716399625},null,{"$f":"K48-I48","v":33670.582836005837},null,{"$f":"M48-K48","v":980223.27000000328}]
["Percent change (year over year) ",null,null,null,{"$f":"IF(ISERROR(E49/C48), \"\", E49/C48)","v":-5.2540240622600286E-2},null,{"$f":"IF(ISERROR(G49/C48), \"\", G49/C48)","v":-1.2851529103065047E-2},null,{"$f":"IF(ISERROR(I49/G48), \"\", I49/G48)","v":2.3586766262783204E-2},null,{"$f":"IF(ISERROR(K49/I48), \"\", K49/I48)","v":1.9172676009184574E-3},null,{"$f":"IF(ISERROR(M49/K48), \"\", M49/K48)","v":5.5708985021483935E-2}]
["Percent Change:                                                    Test year vs. Most Current Actual ",null,null,null,null,null,null,null,{"$f":"IF(ISERROR((M48-I48)/I48), \"\", (M48-I48)/I48)","v":5.7733061654464131E-2}]
["Simple average of % variance for all years",null,null,null,null,null,null,null,{"$f":"IF(ISERROR((M46-C46)/C46), \"\", (M46-C46)/C46)","v":1.1883100619128621E-2},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(E50,G50,I50,K50,M50)), \"\", AVERAGE(E50,G50,I50,K50,M50))","v":3.1642498319040522E-3}]
["Compound Annual Growth Rate for all years",null,null,null,null,null,null,null,{"$f":"IF(ISERROR((M49-C49)/C49), \"\", (M49-C49)/C49)","v":""},null,null,null,null,{"$f":"IF((M48-C48)=0, \"\", (M48/C48)^(1/5)-1)","v":2.3654033569304733E-3}]
[{"$f":"\"Compound Growth Rate                                                            (\" & F13 & \" vs. \" & 'LDC Info'!E28 & \" Actuals)\"","v":"Compound Growth Rate                                                            (2017 Forecast vs. 2014 Actuals)"},null,null,null,null,null,null,null,{"$f":"IF(ISERROR((I48/C48)^(1/(3)) - 1), \"\", (I48/C48)^(1/(3)) - 1)","v":-1.4663083071837058E-2}]
[]
["Note:"]
[]
["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     Recoverable OM&A that is included on these tables should be identical to the recoverable OM&A that is shown for the corresponding periods on Appendix 2-JB."]

{"sheet":"App.2-JB_OM&A_Cost _Drivers","index":52,"n_rows":41,"n_cols":7,"rows_kept":41,"cut":false,"hidden":false,"merged":[[9,0,9,5],[10,0,10,5],[43,1,43,5],[38,1,38,6],[39,1,39,6],[40,1,42,6],[11,0,11,6]]}
[null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,"Exhibit:",1]
[null,null,null,null,"Tab:"]
[null,null,null,null,"Schedule:"]
[null,null,null,null,"Page:"]
[]
[null,null,null,null,"Date:","2018-04-27"]
[]
[]
["Appendix 2-JB"]
[{"$f":"\"Recoverable OM&A Cost Driver Table\" & CHAR(185)&CHAR(183)&CHAR(179)","v":"Recoverable OM&A Cost Driver Table¹·³"}]
["Consolidated Former CND and BCP (2014-2015) and Energy+ Inc. (2016-2019)"]
[]
["OM&A",{"$f":"\"Last Rebasing Year (\"&RebaseYear&\" Actuals)\"","v":"Last Rebasing Year (2014 Actuals)"},{"$f":"BridgeYear -3 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2016 Actuals"},{"$f":"BridgeYear -1 & \" Forecast\"","v":"2017 Forecast"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2018 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2019 Test Year"}]
["Reporting Basis","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
[{"$f":"\"Opening Balance\" & CHAR(178)","v":"Opening Balance²"},18411431,{"$f":"B35","v":18357504.240000002},{"$f":"C35","v":17392997.240000002},{"$f":"D35","v":17157075.240000002},17561754.240000002,17595425.240000002]
["Integration Costs",null,255000,-255000]
["Operating Synergies - Acquisition",null,-427000,-546000,-224000]
["Asset Management Review/Asset Condition Assessment",null,null,171000,-76000]
["Cost of Service Application Costs",null,-308000,null,445995,-230995,-25000]
["Bad Debt Write-Offs",null,-218957,234858,-245585]
["Incremental Monthly Billing Costs (Deferral Account prior to 2019)",null,null,null,null,null,390000]
["Transition to 24/7 Control Room (Load Dispatching)",null,83000,-50489,25934,110000]
["Shared Services with Brantford Power Inc.",null,null,null,null,null,195000]
["Increase in OEB Fees (Deferral Account prior to 2019)",null,null,null,null,null,97000]
["Impact of Vacant Positions - Timing",-272000,-110000,25000]
["Organizational Capacity - Increase/ (Decrease)",null,null,-120000,134000,-119000,-52000]
["Merit/Collective Agreement Increases",null,240904,232596,239264,241000,255000]
["Space/Facilities studies",100000,30000,-36000,-64000,0,0]
["Organizational Analysis (Succession Planning/Culture Survey/Structure)",92000,-92000]
["Distribution Maintenance Costs - (Increase)/Decrease - Increased Allocation to Capital Projects",null,-475000]
["Tree trimming",null,111095]
["Information Systems Technology (Licenses/Cyber Security)",null,null,90000,129000]
["Other",26073.240000002086,-53549,18113,40071,32666,120223]
[{"$f":"\"Closing Balance\"&CHAR(178)","v":"Closing Balance²"},{"$f":"SUM(B16:B34)","v":18357504.240000002},{"$f":"SUM(C16:C34)","v":17392997.240000002},17157075.240000002,17561754.240000002,17595425.240000002,{"$f":"SUM(G16:G34)","v":18575648.240000002}]
[]
["Notes:"]
[]
[1,"For each year, a detailed explanation for each cost driver and associated amount is requied in Exhibit 4."]
[2,"Opening Balance for \"Last Rebasing Year\" (cell B15) should be equal to the Board-Approved amount. For purposes of assessing incremental cost drivers, the closing balance for each year becomes the opening balance for the next year."]
[3,"If it has been more than four 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 four years ago, a minimum of three years of actual information is required."]

{"sheet":"App.2-JC_OMA Programs","index":53,"n_rows":95,"n_cols":10,"rows_kept":95,"cut":false,"hidden":false,"merged":[[97,0,98,8],[8,0,8,7],[9,0,9,7],[11,0,11,7],[95,0,95,7],[93,0,93,8],[94,0,94,8],[10,0,10,7]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-JC"]
["OM&A Programs Table"]
["Consolidated Former CND and BCP (2014-2015) and Energy+ Inc. (2016-2019)"]
[]
["Programs",{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Board-Approved Proxy)\"","v":"Last Rebasing Year (2014 Board-Approved Proxy)"},{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Actuals)\"","v":"Last Rebasing Year (2014 Actuals)"},{"$f":"BridgeYear-3&\" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2016 Actuals"},{"$f":"BridgeYear -1 & \" Forecast\"","v":"2017 Forecast"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2018 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2019 Test Year"},{"$f":"\"Variance \n(Test Year vs. \" & F13 &\")\"","v":"Variance \n(Test Year vs. 2017 Forecast)"},{"$f":"\"Variance \n(Test Year vs. \" & B13","v":"Variance \n(Test Year vs. Last Rebasing Year (2014 Board-Approved Proxy)"}]
["Reporting Basis","CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
["Transformer Station",330112.25579657982,363445.62,287145.82,241474,190200,267315,271653,{"$f":"H15-F15","v":81453},{"$f":"H15-B15","v":-58459.255796579819}]
["Sub-Total",{"$f":"SUM(B15:B15)","v":330112.25579657982},363445.62,287145.82,241474,190200,267315,271653,{"$f":"H16-F16","v":81453},{"$f":"H16-B16","v":-58459.255796579819}]
[]
["Distribution Stations",59752.299798224631,7582.29,4326.17,4277,8729,5184,5018,{"$f":"H18-F18","v":-3711},{"$f":"H18-B18","v":-54734.299798224631}]
["Sub-Total",{"$f":"SUM(B18:B18)","v":59752.299798224631},7582.29,4326.17,4277,8729,5184,5018,-3711,{"$f":"H19-B19","v":-54734.299798224631}]
[]
["Overhead Maintenance",2111103.1746677696,2096386.42,1786839.04,1702975,1514206,1558640,1467337,{"$f":"H21-F21","v":-46869},{"$f":"H21-B21","v":-643766.17466776958}]
["Sub-Total",{"$f":"SUM(B21:B21)","v":2111103.1746677696},2096386.42,1786839.04,1702975,1514206,1558640,1467337,-46869,{"$f":"H22-B22","v":-643766.17466776958}]
[]
["Tree Trimming Maintenance",480743.62607890938,389414.36,500509.17000000004,509894,483109,529073,539030,{"$f":"H24-F24","v":55921},{"$f":"H24-B24","v":58286.373921090621}]
["Sub-Total",{"$f":"SUM(B24:B24)","v":480743.62607890938},389414.36,500509.17000000004,509894,483109,529073,539030,55921,{"$f":"H25-B25","v":58286.373921090621}]
[]
["Load Dispatching",645251,552686,636092,585603,611537,806301,828219,{"$f":"H27-F27","v":216682},{"$f":"H27-B27","v":182968}]
["Sub-Total",{"$f":"SUM(B27:B27)","v":645251},552686,636092,585603,611537,806301,828219,{"$f":"H28-F28","v":216682},{"$f":"H28-B28","v":182968}]
[]
["Underground Maintenance",928459.94870338566,885959,751296.42,858908,887815,928027,915192,{"$f":"H30-F30","v":27377},{"$f":"H30-B30","v":-13267.948703385657}]
["Sub-Total",{"$f":"SUM(B30:B30)","v":928459.94870338566},885959,751296.42,858908,887815,928027,915192,{"$f":"H31-F31","v":27377},{"$f":"H31-B31","v":-13267.948703385657}]
[]
["Distribution Transformer Operation",167063.46674548992,132232.07999999999,123467.20999999999,101972,93126,89773,88207,{"$f":"H33-F33","v":-4919},{"$f":"H33-B33","v":-78856.466745489917}]
["Sub-Total",{"$f":"SUM(B33:B33)","v":167063.46674548992},132232.07999999999,123467.20999999999,101972,93126,89773,88207,{"$f":"H34-F34","v":-4919},{"$f":"H34-B34","v":-78856.466745489917}]
[]
["Maintenance Line TS",97576.974281370873,119274.98,175957.4,186093,182278,187382,188321,{"$f":"H36-F36","v":6043},{"$f":"H36-B36","v":90744.025718629127}]
["Sub-Total",{"$f":"SUM(B36:B36)","v":97576.974281370873},119274.98,175957.4,186093,182278,187382,188321,{"$f":"H37-F37","v":6043},{"$f":"H37-B37","v":90744.025718629127}]
[]
["Meter Expense",725512.34332362236,853086.5,946345.17999999993,1040768,910219,873045,941713,{"$f":"H39-F39","v":31494},{"$f":"H39-B39","v":216200.65667637764}]
["Sub-Total",{"$f":"SUM(B39:B39)","v":725512.34332362236},853086.5,946345.17999999993,1040768,910219,873045,941713,{"$f":"H40-F40","v":31494},{"$f":"H40-B40","v":216200.65667637764}]
[]
["Customer Premises",161915.29781104252,185745.85,163848.78000000003,6481,12594,7128,6859,{"$f":"H42-F42","v":-5735},{"$f":"H42-B42","v":-155056.29781104252}]
["Sub-Total",{"$f":"SUM(B42:B42)","v":161915.29781104252},185745.85,163848.78000000003,6481,12594,7128,6859,{"$f":"H43-F43","v":-5735},{"$f":"H43-B43","v":-155056.29781104252}]
[]
["Billing and Settlement",1358695.252802588,1147299.3799999999,1367996.96,1401715,1433398,1405215,1811807,{"$f":"H45-F45","v":378409},{"$f":"H45-B45","v":453111.74719741195}]
["Sub-Total",{"$f":"SUM(B45:B45)","v":1358695.252802588},1147299.3799999999,1367996.96,1401715,1433398,1405215,1811807,{"$f":"H46-F46","v":378409},{"$f":"H46-B46","v":453111.74719741195}]
[]
["Meter Reading Expenses",426647.63383411965,275704.09999999998,277679.51,374157,393948,420594,467742,{"$f":"H48-F48","v":73794},{"$f":"H48-B48","v":41094.366165880347}]
["Sub-Total",{"$f":"SUM(B48:B48)","v":426647.63383411965},275704.09999999998,277679.51,374157,393948,420594,467742,{"$f":"H49-F49","v":73794},{"$f":"H49-B49","v":41094.366165880347}]
[]
["Collecting",830311.55050427897,1036707.8,861845.76,739435,622042,568961,657803,{"$f":"H51-F51","v":35761},{"$f":"H51-B51","v":-172508.55050427897}]
["Sub-Total",{"$f":"SUM(B51:B51)","v":830311.55050427897},1036707.8,861845.76,739435,622042,568961,657803,{"$f":"H52-F52","v":35761},{"$f":"H52-B52","v":-172508.55050427897}]
[]
["Office and Building",855827.8285645349,738255.15,628003.85,524572,521606,529133,730977,{"$f":"H54-F54","v":209371},{"$f":"H54-B54","v":-124850.8285645349}]
["Sub-Total",{"$f":"SUM(B54:B54)","v":855827.8285645349},738255.15,628003.85,524572,521606,529133,730977,{"$f":"H55-F55","v":209371},{"$f":"H55-B55","v":-124850.8285645349}]
[]
["Customer Care",1167741.726013029,1063376.8700000001,803692.37,915899,923271,954097,983988,{"$f":"H57-F57","v":60717},{"$f":"H57-B57","v":-183753.72601302899}]
["Sub-Total",{"$f":"SUM(B57:B57)","v":1167741.726013029},1063376.8700000001,803692.37,915899,923271,954097,983988,{"$f":"H58-F58","v":60717},{"$f":"H58-B58","v":-183753.72601302899}]
[]
["General Administration",5521978.6808612375,5913338.9199999999,5305536.38,4976948,5614189,5135305,5295626,{"$f":"H60-F60","v":-318563},{"$f":"H60-B60","v":-226352.68086123746}]
["Sub-Total",{"$f":"SUM(B60:B60)","v":5521978.6808612375},5913338.9199999999,5305536.38,4976948,5614189,5135305,5295626,{"$f":"H61-F61","v":-318563},{"$f":"H61-B61","v":-226352.68086123746}]
[]
["Engineering Supervision",0,57333,23490,170726,0,0,0,{"$f":"H63-F63","v":0},{"$f":"H63-B63","v":0}]
["Sub-Total",{"$f":"SUM(B63:B63)","v":0},57333,23490,170726,0,0,0,{"$f":"H64-F64","v":0},{"$f":"H64-B64","v":0}]
[]
["Operation Supervision",182955.06764676352,214337.7,236587.06,196428,673431,663440,678773,{"$f":"H66-F66","v":5342},{"$f":"H66-B66","v":495817.93235323648}]
["Sub-Total",{"$f":"SUM(B66:B66)","v":182955.06764676352},214337.7,236587.06,196428,673431,663440,678773,{"$f":"H67-F67","v":5342},{"$f":"H67-B67","v":495817.93235323648}]
[]
["Human Resources and Training",195063,275064,188809,220728,212498,284834,275378,{"$f":"H69-F69","v":62880},{"$f":"H69-B69","v":80315}]
["Sub-Total",{"$f":"SUM(B69:B69)","v":195063},275064,188809,220728,212498,284834,275378,{"$f":"H70-F70","v":62880},{"$f":"H70-B70","v":80315}]
[]
["Safety and Health",295598,256884,180780,198273,272164,298036,289337,{"$f":"H72-F72","v":17173},{"$f":"H72-B72","v":-6261}]
["Sub-Total",{"$f":"SUM(B72:B72)","v":295598},256884,180780,198273,272164,298036,289337,{"$f":"H73-F73","v":17173},{"$f":"H73-B73","v":-6261}]
[]
["Accounting",544255,539893,557031,788590,711085,707826,724446,{"$f":"H75-F75","v":13361},{"$f":"H75-B75","v":180191}]
["Sub-Total",{"$f":"SUM(B75:B75)","v":544255},539893,557031,788590,711085,707826,724446,{"$f":"H76-F76","v":13361},{"$f":"H76-B76","v":180191}]
[]
["Information Systems",1127247,1107023,1213973,1346832,1224079,1299241,1327552,{"$f":"H78-F78","v":103473},{"$f":"H78-B78","v":200305}]
["Sub-Total",{"$f":"SUM(B78:B78)","v":1127247},1107023,1213973,1346832,1224079,1299241,1327552,{"$f":"H79-F79","v":103473},{"$f":"H79-B79","v":200305}]
[]
["CIS and CDM Administration",135047.92420882813,96018.74,10877.56,0,0,0,0,{"$f":"H81-F81","v":0},{"$f":"H81-B81","v":-135047.92420882813}]
["Sub-Total",{"$f":"SUM(B81:B81)","v":135047.92420882813},96018.74,10877.56,0,0,0,0,{"$f":"H82-F82","v":0},{"$f":"H82-B82","v":-135047.92420882813}]
[]
["Integration Expenditures",0,0,254986,0,0,0,0,{"$f":"H84-F84","v":0},{"$f":"H84-B84","v":0}]
["Sub-Total",{"$f":"SUM(B84:B84)","v":0},0,254986,0,0,0,0,{"$f":"H85-F85","v":0},{"$f":"H85-B85","v":0}]
[]
["Communication and Corporate Sponsorship",62572.149623039986,50455.46,13965.3,64327,66230,76875,80670,{"$f":"H87-F87","v":14440},{"$f":"H87-B87","v":18097.850376960014}]
["Sub-Total",{"$f":"SUM(B87:B87)","v":62572.149623039986},50455.46,13965.3,64327,66230,76875,80670,{"$f":"H88-F88","v":14440},{"$f":"H88-B88","v":18097.850376960014}]
["Miscellaneous",0,0,91916,0,0,0,0,0,0]
["Total",{"$f":"SUMPRODUCT(--($A15:$A89=\"Sub-Total\"), B$15:B$89)+B89","v":18411431.201264814},18357504.219999995,17392996.939999998,17157075,17561754,17595425,18575648,{"$f":"H90-F90","v":1013894},164216.79873518646]
[]
["Notes:"]
[]
["1   Please provide a breakdown of the major components of each OM&A Program undertaken in each year.  Please ensure that all Programs below the materiality threshold are included in the miscellaneous line.  Add more Programs as required."]
["2   The applicant should group projects appropriately and avoid presentations that result in classification of significant components of the OM&A budget in the miscellaneous category"]

{"sheet":"App.2-K_Employee Costs","index":54,"n_rows":37,"n_cols":8,"rows_kept":37,"cut":false,"hidden":false,"merged":[[32,0,32,7],[25,0,25,7],[8,0,8,7],[9,0,9,7],[13,0,13,7],[17,0,17,7],[21,0,21,7],[10,0,10,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-K"]
["Employee Costs"]
["Energy+ Inc. (Consolidated)"]
[]
[null,{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"- Board Approved Proxy\"","v":"Last Rebasing Year - 2014- Board Approved Proxy"},{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"-  Actual\"","v":"Last Rebasing Year - 2014-  Actual"},{"$f":"BridgeYear-3 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2016 Actuals"},{"$f":"BridgeYear -1 & \" Forecast\"","v":"2017 Forecast"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2018 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2019 Test Year"}]
["Number of Employees (FTEs including Part-Time)1"]
["Management (including executive)",31,26,29.75,25.458333333333332,27,26,27]
["Non-Management (union and non-union)",112.5,106,103.25,100.54166666666667,105,105,103]
["Total",{"$f":"SUM(B15:B16)","v":143.5},132,133,126,132,131,130]
["Total Salary and Wages including ovetime and incentive pay"]
["Management (including executive)",3487243.5480903103,3098541.7374999989,3411675.73,3544071.4499999997,3566144.5299999984,3681135.8147799997,3746319.4895907999]
["Non-Management (union and non-union)",7985237.1647597374,8183815.7600000054,8409186.7799999956,8668083.586666666,8512927.0799999982,8473012.0375106297,8339515.9553337656]
["Total",{"$f":"SUM(B19:B20)","v":11472480.712850047},11282357.497500004,11820862.509999996,12212155.036666665,12079071.609999996,12154147.85229063,12085835.444924565]
["Total Benefits (Current + Accrued) 2"]
["Management (including executive)",921348.65732186753,788757.41350353498,805117.05144979898,813831.16523726995,903903.38738199999,890408.57720410498,903911.75948594802]
["Non-Management (union and non-union)",2500002.8531572926,1994079.35655681,1896525.33350537,1974126.1371679199,2056983.1301810001,2219478.13519751,2160520.7802363103]
["Total",{"$f":"SUM(B23:B24)","v":3421351.5104791601},{"$f":"SUM(C23:C24)","v":2782836.7700603451},2701642.3849551687,2787957.3024051897,2960886.5175630003,3109886.712401615,3064432.5397222582]
["Total Compensation (Salary, Wages, & Benefits)"]
["Management (including executive)",{"$f":"B19+B23","v":4408592.2054121774},3887299.151003534,{"$f":"D19+D23","v":4216792.7814497985},4357902.6152372696,4470047.9173819982,4571544.3919841051,4650231.2490767483]
["Non-Management (union and non-union)",10485240.01791703,10177895.116556816,{"$f":"D20+D24","v":10305712.113505365},10642209.723834585,10569910.210180998,10692490.172708139,10500036.735570077]
["Total",{"$f":"B21+B25","v":14893832.223329207},14065194.26756035,{"$f":"D21+D25","v":14522504.894955166},15000112.339071855,15039958.127562996,15264034.564692246,15150267.984646823]
[]
["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."]
[]
["Energy+ Notes and Assumptions:"]
["1.  2014 Board Approved Proxy represents:  2014 Former CND Board Approved plus 2011 Former BCP Board Approved plus IRM Factor to 2014"]
["2.  2014 Actuals and 2015 Actuals represent the consolidated results of former CND and former BCP."]

{"sheet":"App.2-L_OM&A_per_Cust_FTE","index":55,"n_rows":40,"n_cols":10,"rows_kept":40,"cut":false,"hidden":false,"merged":[[13,1,13,2],[14,1,14,2],[15,1,15,2],[8,1,8,9],[9,1,9,9],[10,0,10,9],[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],[39,2,39,9],[36,2,36,9],[37,2,37,9],[38,2,38,9],[34,2,35,9]]}
[null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
[null,"Appendix 2-L"]
[null,"Recoverable OM&A Cost per Customer and per FTE 1"]
["Consolidated Former CND and BCP (2014-2015) and Energy+ Inc. (2016-2019)"]
[]
[null,null,null,{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"- Board Approved Proxy\"","v":"Last Rebasing Year - 2014- Board Approved Proxy"},{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"-  Actual\"","v":"Last Rebasing Year - 2014-  Actual"},{"$f":"BridgeYear -3 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2016 Actuals"},{"$f":"BridgeYear -1 & \" Forecast\"","v":"2017 Forecast"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2018 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2019 Test Year"}]
[null,"Reporting Basis",null,"CGAAP","CGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
[null,"OM&A Costs"]
[null,"     O&M",null,5890444.4290802134,5857482.7400000012,5635904.9199999999,5605598.3700000001,5567244,5915308,5930641]
[null,"     Admin Expenses",null,12520986.772184601,12500021.500000002,11757091.629999999,11551476.179999998,11994510,11680117,12645007]
[null,"Total Recoverable OM&A from Appendix 2-JB 5",null,{"$f":"SUM(D16:D17)","v":18411431.201264814},{"$f":"SUM(E16:E17)","v":18357504.240000002},17392996.549999997,17157074.549999997,17561754,17595425,18575648]
[null,"Number of Customers 2,4,6",null,63589.20103213843,62389,62923,63651,64408,65184,65970]
[null,"Number of FTEs 3,4",null,144,132,133,126,129,131,130]
[null,"Customers/FTEs",null,{"$f":"IF(D20=0,\"\",D19/D20)","v":441.59167383429462},{"$f":"IF(E20=0,\"\",E19/E20)","v":472.64393939393938},{"$f":"IF(F20=0,\"\",F19/F20)","v":473.10526315789474},505.16666666666669,499.28682170542635,497.58778625954199,507.46153846153845]
[null,"OM&A cost per customer"]
[null,"     O&M per customer",null,{"$f":"IF(D19=0,\"\",D16/D19)","v":92.632779363010727},{"$f":"IF(E19=0,\"\",E16/E19)","v":93.886466203978287},{"$f":"IF(F19=0,\"\",F16/F19)","v":89.568280596920047},88.067718810387902,86.437150664513723,90.74785223367698,89.899060178869178]
[null,"     Admin per customer",null,{"$f":"IF(D19=0,\"\",D17/D19)","v":196.90429458071671},{"$f":"IF(E19=0,\"\",E17/E19)","v":200.3561765695876},{"$f":"IF(F19=0,\"\",F17/F19)","v":186.84887290815757},181.48145637931844,186.22702148801392,179.18687101129112,191.67814157950585]
[null,"     Total OM&A per customer",null,{"$f":"IF(D19=0,\"\",D18/D19)","v":289.53707394372742},{"$f":"IF(E19=0,\"\",E18/E19)","v":294.24264277356588},{"$f":"IF(F19=0,\"\",F18/F19)","v":276.41715350507758},269.54917518970632,272.66417215252761,269.9347232449681,281.577201758375]
[null,"OM&A cost per FTE"]
[null,"     O&M per FTE",null,{"$f":"IF(D20=0,\"\",D16/D20)","v":40905.864090834817},{"$f":"IF(E20=0,\"\",E16/E20)","v":44374.869242424254},{"$f":"IF(F20=0,\"\",F16/F20)","v":42375.224962406013},44488.875952380957,43156.930232558138,45155.022900763361,45620.315384615387]
[null,"     Admin per FTE",null,{"$f":"IF(D20=0,\"\",D17/D20)","v":86951.29702905973},{"$f":"IF(E20=0,\"\",E17/E20)","v":94697.132575757583},{"$f":"IF(F20=0,\"\",F17/F20)","v":88399.18518796991},91678.38238095236,92980.69767441861,89161.198473282449,97269.284615384619]
[null,"     Total OM&A per FTE",null,{"$f":"IF(D20=0,\"\",D18/D20)","v":127857.16111989453},{"$f":"IF(E20=0,\"\",E18/E20)","v":139072.00181818183},{"$f":"IF(F20=0,\"\",F18/F20)","v":130774.41015037592},136167.2583333333,136137.62790697673,134316.2213740458,142889.60000000001]
[]
[null,"Notes:"]
[null,null,"For purposes of this Appendix, 2014 Board Approved Proxy Customers = Former CND 2014 Board Approved + Former BCP 2014 Actuals."]
[]
[]
[null,1,"If it has been more than four 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 four 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."]

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[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-L"]
["Recoverable OM&A Cost per Customer and per FTE 1"]
[]
[null,null,null,null,null,null,null,"5-year Distribution System Plan Period"]
[null,null,{"$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":"2016 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2017 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2018 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2019 Test Year"},{"$f":"TestYear+1 & \" Year\"","v":"2020 Year"},{"$f":"TestYear+2 & \" Year\"","v":"2021 Year"},{"$f":"TestYear+3 & \" Year\"","v":"2022 Year"},{"$f":"TestYear+4 & \" Year\"","v":"2023 Year"}]
["Reporting Basis"]
["OM&A Costs"]
["     O&M"]
["     Admin Expenses"]
["Total Recoverable OM&A from Appendix 2-JB 5",null,{"$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":57,"n_rows":55,"n_cols":11,"rows_kept":55,"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:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-M"]
["Regulatory Cost Schedule"]
[null,null,null,null,"On-Going"]
[null,null,null,null,"One-Time"]
["Regulatory Cost Category",null,"USoA Account","USoA Account Balance","Ongoing or One-time Cost? 2",{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Board Approved Proxy)\"","v":"Last Rebasing Year (2014 Board Approved Proxy)"},{"$f":"\"Most Current Actuals               Year \" & TestYear - 2","v":"Most Current Actuals               Year 2017"},{"$f":"TestYear -1 & \" Bridge Year\"","v":"2018 Bridge Year"},"Annual % Change",{"$f":"TestYear & \" Test Year\"","v":"2019 Test Year"},"Annual % Change"]
["(A)",null,"(B)","(C )","(D)","(E)","(F)","(G)","(H) = [(G)-(F)]/(F)","(I)","(J) = [(I)-(G)]/(G)"]
[1,"OEB Annual Assessment",5655,null,"On-Going",201901,287529,291329.46399999998,{"$f":"IF(G15=0,\"\",(H15-G15)/G15)","v":1.3217671956567784E-2},298912,{"$f":"IF(H15=0,\"\",(J15-H15)/H15)","v":2.6027357123068137E-2}]
[2,"OEB Section 30 Costs (Applicant-originated)",null,null,"One-Time",null,null,null,{"$f":"IF(G16=0,\"\",(H16-G16)/G16)","v":""},35000,{"$f":"IF(H16=0,\"\",(J16-H16)/H16)","v":""}]
[3,"OEB Section 30 Costs (OEB-initiated)",5655,null,"On-Going",12000,6415.02,14000,1.182378231088913,14000,0]
[4,"Expert Witness costs for regulatory matters",null,null,null,null,null,null,"",null,""]
[5,"Legal costs for regulatory matters",5655,null,"One-Time",null,66556,125000,0.87811767534106622,50000,-0.6]
[5,"Legal costs for regulatory matters",null,null,"On-Going",29474]
[6,"Consultants' costs for regulatory matters",5655,null,"One-Time",null,262861,80000,-0.69565663982104609,5000,-0.9375]
[6,"Consultants' costs for regulatory matters",null,null,"On-Going",45000]
[7,"Operating expenses associated with staff resources allocated to regulatory matters",5655,null,"One-Time",null,107538,null,-1,null,""]
[8,"Operating expenses associated with other resources allocated to regulatory matters 1",null,null,null,null,null,null,"",null,""]
[9,"Other regulatory agency fees or assessments",null,null,"On-Going",800,800,800,0,800,0]
[10,"Any other costs for regulatory matters (please define) - Public Meetings",5655,null,"One-Time",null,9040,10000,0.10619469026548672,null,-1]
[10,"Any other costs for regulatory matters (please define) - Amortization of CoS Costs",null,null,"One-Time",127920.2]
[11,"Intervenor costs",5655,null,"One-Time",null,833,null,-1,100000,""]
[12,"Sub-total - Ongoing Costs 3",null,{"$f":"SUMIF($E15:$E28,$E11,D15:D28)","v":0},null,{"$f":"SUMIF($E15:$E28,$E11,F15:F28)","v":289175},{"$f":"SUMIF($E15:$E28,$E11,G15:G28)","v":294744.02},{"$f":"SUMIF($E15:$E28,$E11,H15:H28)","v":306129.46399999998},{"$f":"IF(G29=0,\"\",(H29-G29)/G29)","v":3.8628244264294009E-2},{"$f":"SUMIF($E15:$E28,$E11,J15:J28)","v":313712},{"$f":"IF(H29=0,\"\",(J29-H29)/H29)","v":2.4769049999055374E-2}]
[13,"Sub-total - One-time Costs 4",null,{"$f":"SUMIF($E15:$E28,$E12,D15:D28)","v":0},null,{"$f":"SUMIF($E15:$E28,$E12,F15:F28)","v":127920.2},{"$f":"SUMIF($E15:$E28,$E12,G15:G28)","v":446828},{"$f":"SUMIF($E15:$E28,$E12,H15:H28)","v":215000},{"$f":"IF(G30=0,\"\",(H30-G30)/G30)","v":-0.51883051196433527},{"$f":"SUMIF($E15:$E28,$E12,J15:J28)","v":190000},{"$f":"IF(H30=0,\"\",(J30-H30)/H30)","v":-0.11627906976744186}]
[14,"Total",null,{"$f":"D29+D30","v":0},null,{"$f":"F29+F30","v":417095.2},{"$f":"G29+G30","v":741572.02},{"$f":"H29+H30","v":521129.46399999998},{"$f":"IF(G31=0,\"\",(H31-G31)/G31)","v":-0.29726385307795195},{"$f":"J29+J30","v":503712},{"$f":"IF(H31=0,\"\",(J31-H31)/H31)","v":-3.3422527803954639E-2}]
[]
[]
["Please fill out the following table for all one-time costs related to this cost of service application to be amortized over the test year plus the IRM period."]
[]
[null,null,"Historical Year(s)",{"$f":"H13","v":"2018 Bridge Year"},{"$f":"J13","v":"2019 Test Year"}]
[]
[2,"OEB Section 30 Costs (Applicant-originated)",null,null,35000]
[4,"Expert Witness costs"]
[5,"Legal costs",66556,125000,50000]
[6,"Consultants' costs",262861,80000,5000]
[7,"Incremental operating expenses associated with staff resources allocated to this application.",107538]
[8,"Incremental operating expenses associated with other resources allocated to this application. 1"]
[10,"Other - Public Meetings",9040,10000]
[11,"Intervenor costs",null,null,100000]
["Total",null,{"$f":"SUM(C39:C45)","v":445995},{"$f":"SUM(D39:D45)","v":215000},{"$f":"SUM(E38:E45)","v":190000}]
["Cumulative Total",null,null,null,{"$f":"C46+D46+E46","v":850995}]
[]
[]
["Notes:"]
[]
["1","Please identify the resources involved."]
["2","Where a category's costs include both one-time and ongoing costs, the applicant should prove a separate breakdown between one-time and ongoing costs."]
["3","Sum of all ongoing costs identified in rows 1 to 11 inclusive."]
["4","Sum of all one-time costs identified in rows 1 to 11 inclusive."]

{"sheet":"App.2-N_Corp_Cost_E+ 2014","index":58,"n_rows":53,"n_cols":8,"rows_kept":53,"cut":false,"hidden":false,"merged":[[15,7,16,7],[29,1,29,2],[29,3,31,3],[29,4,31,4],[29,6,30,6],[29,5,30,5],[30,1,31,1],[30,2,31,2],[27,1,27,6],[46,1,46,6],[49,1,49,6],[52,1,52,6],[13,1,13,6],[8,1,8,6],[9,1,9,6],[42,2,43,6],[16,1,17,1],[16,2,17,2],[15,3,17,3],[15,4,17,4],[15,1,15,2],[15,5,16,5],[15,6,16,6]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2018-04-27"]
[]
[null,"Appendix 2-N"]
[null,"Shared Services and Corporate Cost Allocation 1"]
[]
[null,null,"Year:",2014]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"Energy+ Inc. (former CND)","Energy Solutions","Street Light Maintenance","Cost",334225.33,334225.33]
[null,"Energy+ Inc. (former CND)","Energy Plus","Board of Directors","Cost",11100,11100]
[null,"Energy+ Inc. (former CND)","Energy Solutions","Board of Directors","Cost",11100,11100]
[null,"Energy+ Inc. (former BCP)","County of Brant","Water/Waste Water Billing","Cost",194810,194810]
[]
[]
[]
[]
[]
[null,"Corporate Cost Allocation"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
[null,"From","To"]
[null,null,null,null,null,"%","$"]
[null,"Energy+ Inc. (former CND)","Energy Plus","Accounting","Cost",1.4E-2,6000]
[null,"Energy+ Inc. (former CND)","Energy Solutions","Accounting","Cost",2.8000000000000001E-2,12000]
[]
[]
[]
[]
[]
[]
[]
[null,"Note: "]
[null,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:"]
[]
[]
[null,"·         Type of Service:"]
[null,"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."]
[]
[null,"·         Pricing Methodology:"]
[null,"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."]
[]
[null,"·         % Allocation:"]
[null,"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-N_Corp_Cost_E+ 2015","index":59,"n_rows":53,"n_cols":8,"rows_kept":53,"cut":false,"hidden":false,"merged":[[8,1,8,6],[9,1,9,6],[13,1,13,6],[15,1,15,2],[15,3,17,3],[15,4,17,4],[15,5,16,5],[15,6,16,6],[42,2,43,6],[46,1,46,6],[49,1,49,6],[52,1,52,6],[15,7,16,7],[16,1,17,1],[16,2,17,2],[27,1,27,6],[29,1,29,2],[29,3,31,3],[29,4,31,4],[29,5,30,5],[29,6,30,6],[30,1,31,1],[30,2,31,2]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2018-04-27"]
[]
[null,"Appendix 2-N"]
[null,"Shared Services and Corporate Cost Allocation 1"]
[]
[null,null,"Year:",2015]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"Energy+ Inc. (former CND)","Energy Solutions","Street Light Maintenance","Cost",283334.98,283334.98]
[null,"Energy+ Inc. (former CND)","Energy Plus","Board of Directors","Cost",11100,11100]
[null,"Energy+ Inc. (former CND)","Energy Solutions","Board of Directors","Cost",11100,11100]
[null,"Energy+ Inc. (former CND)","Energy Solutions","Business Development","Cost",47000,47000]
[null,"Energy+ Inc. (former CND)","Energy+ Inc. (former BCP)","Business Development","Cost",46500,46500]
[null,"Energy+ Inc. (former CND)","Energy+ Inc. (former BCP)","Management Fees","Cost",93000,93000]
[]
[]
[]
[null,"Corporate Cost Allocation"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
[null,"From","To"]
[null,null,null,null,null,"%","$"]
[null,"Energy+ Inc. (former CND)","Energy Plus","Accounting","Cost",1.4E-2,6120]
[null,"Energy+ Inc. (former CND)","Energy Solutions","Accounting","Cost",2.8000000000000001E-2,12240]
[null,"Energy+ Inc. (former CND)","Energy+ Inc. (former BCP)","Interest IESO Prudential","Cost",1,356348.07]
[null,"Energy+ Inc. (former CND)","Energy+ Inc. (former BCP)","Pole Change Out","Cost",1,48608.9]
[null,"Energy+ Inc. (former CND)","Energy+ Inc. (former BCP)","Inventory Materials","Cost",1,14193.89]
[]
[]
[]
[]
[null,"Note: "]
[null,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:"]
[]
[]
[null,"·         Type of Service:"]
[null,"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."]
[]
[null,"·         Pricing Methodology:"]
[null,"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."]
[]
[null,"·         % Allocation:"]
[null,"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-N_Corp_Cost_E+ 2016","index":60,"n_rows":53,"n_cols":8,"rows_kept":53,"cut":false,"hidden":false,"merged":[[8,1,8,6],[9,1,9,6],[13,1,13,6],[15,1,15,2],[15,3,17,3],[15,4,17,4],[15,5,16,5],[15,6,16,6],[42,2,43,6],[46,1,46,6],[49,1,49,6],[52,1,52,6],[15,7,16,7],[16,1,17,1],[16,2,17,2],[27,1,27,6],[29,1,29,2],[29,3,31,3],[29,4,31,4],[29,5,30,5],[29,6,30,6],[30,1,31,1],[30,2,31,2]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2018-04-27"]
[]
[null,"Appendix 2-N"]
[null,"Shared Services and Corporate Cost Allocation 1"]
[]
[null,null,"Year:",2016]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"Energy+ Inc.","Energy Solutions","Street Light Maintenance","Cost",219000,219000]
[null,"Energy+ Inc.","Energy Plus","Board of Directors","Cost",11100,11100]
[null,"Energy+ Inc.","Energy Solutions","Board of Directors","Cost",11100,11100]
[null,"Energy+ Inc.","Energy Solutions","Business Development ","Cost",23000,23000]
[null,"Energy+ Inc.","Grand River Energy Solutions Corp","Management Fees","Cost",48914.31,48914.31]
[]
[]
[]
[]
[null,"Corporate Cost Allocation"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
[null,"From","To"]
[null,null,null,null,null,"%","$"]
[null,"Energy+","Energy Plus","Accounting","Cost",1.2E-2,6120]
[null,"Energy+","Energy Solutions","Accounting","Cost",2.4E-2,12240]
[]
[]
[]
[]
[]
[]
[]
[null,"Note: "]
[null,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:"]
[]
[]
[null,"·         Type of Service:"]
[null,"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."]
[]
[null,"·         Pricing Methodology:"]
[null,"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."]
[]
[null,"·         % Allocation:"]
[null,"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-N_Corp_Cost_E+ 2017","index":61,"n_rows":53,"n_cols":8,"rows_kept":53,"cut":false,"hidden":false,"merged":[[8,1,8,6],[9,1,9,6],[13,1,13,6],[15,1,15,2],[15,3,17,3],[15,4,17,4],[15,5,16,5],[15,6,16,6],[42,2,43,6],[46,1,46,6],[49,1,49,6],[52,1,52,6],[15,7,16,7],[16,1,17,1],[16,2,17,2],[27,1,27,6],[29,1,29,2],[29,3,31,3],[29,4,31,4],[29,5,30,5],[29,6,30,6],[30,1,31,1],[30,2,31,2]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2018-04-27"]
[]
[null,"Appendix 2-N"]
[null,"Shared Services and Corporate Cost Allocation 1"]
[]
[null,null,"Year:",2017]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"Energy+ Inc.","Energy Solutions","Street Light Maintenance","Cost",212977.62,212977.62]
[null,"Energy+ Inc.","Energy Plus","Board of Directors","Cost",11100,11100]
[null,"Energy+ Inc.","Energy Solutions","Board of Directors","Cost",12100,12100]
[null,"Energy+ Inc.","Grand River Energy Solutions Corp","Management Fees","Cost",26486.58,26486.58]
[]
[]
[]
[]
[]
[null,"Corporate Cost Allocation"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
[null,"From","To"]
[null,null,null,null,null,"%","$"]
[null,"Energy+","Energy Plus","Accounting","Cost",1.0999999999999999E-2,6120]
[null,"Energy+","Energy Solutions","Accounting","Cost",2.1999999999999999E-2,12240]
[]
[]
[]
[]
[]
[]
[]
[null,"Note: "]
[null,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:"]
[]
[]
[null,"·         Type of Service:"]
[null,"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."]
[]
[null,"·         Pricing Methodology:"]
[null,"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."]
[]
[null,"·         % Allocation:"]
[null,"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-N_Corp_Cost_E+ 2018","index":62,"n_rows":53,"n_cols":8,"rows_kept":53,"cut":false,"hidden":false,"merged":[[8,1,8,6],[9,1,9,6],[13,1,13,6],[15,1,15,2],[15,3,17,3],[15,4,17,4],[15,5,16,5],[15,6,16,6],[15,7,16,7],[16,1,17,1],[16,2,17,2],[27,1,27,6],[29,1,29,2],[29,3,31,3],[29,4,31,4],[29,5,30,5],[29,6,30,6],[30,1,31,1],[30,2,31,2],[42,2,43,6],[46,1,46,6],[49,1,49,6],[52,1,52,6],[18,7,18,12]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2018-04-27"]
[]
[null,"Appendix 2-N"]
[null,"Shared Services and Corporate Cost Allocation 1"]
[]
[null,null,"Year:",2018]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"Energy+ Inc.","Energy Solutions","Street Light Maintenance","Cost",213000,213000]
[null,"Energy+ Inc.","Energy Plus","Board of Directors","Cost",11100,11100]
[null,"Energy+ Inc.","Energy Solutions","Board of Directors","Cost",11100,11100]
[]
[]
[]
[]
[]
[]
[null,"Corporate Cost Allocation"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
[null,"From","To"]
[null,null,null,null,null,"%","$"]
[null,"Energy+","Energy Plus","Accounting","Cost",1.0150230038710191E-2,6120]
[null,"Energy+","Energy Solutions","Accounting","Cost",2.0300460077420382E-2,12240]
[null,"Energy+","Grand River Energy Solutions Corp","Accounting","Cost",1.658534320050685E-2,10000]
[]
[]
[]
[]
[]
[]
[null,"Note: "]
[null,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:"]
[]
[]
[null,"·         Type of Service:"]
[null,"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."]
[]
[null,"·         Pricing Methodology:"]
[null,"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."]
[]
[null,"·         % Allocation:"]
[null,"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-N_Corp_Cost_E+ 2019","index":63,"n_rows":53,"n_cols":8,"rows_kept":53,"cut":false,"hidden":false,"merged":[[8,1,8,6],[9,1,9,6],[13,1,13,6],[15,1,15,2],[15,3,17,3],[15,4,17,4],[15,5,16,5],[15,6,16,6],[15,7,16,7],[16,1,17,1],[16,2,17,2],[27,1,27,6],[29,1,29,2],[29,3,31,3],[29,4,31,4],[29,5,30,5],[29,6,30,6],[30,1,31,1],[30,2,31,2],[42,2,43,6],[46,1,46,6],[49,1,49,6],[52,1,52,6],[18,7,18,12]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2018-04-27"]
[]
[null,"Appendix 2-N"]
[null,"Shared Services and Corporate Cost Allocation 1"]
[]
[null,null,"Year:",2019]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"Energy+ Inc.","Energy Solutions","Street Light Maintenance","Cost",213000,213000]
[null,"Energy+ Inc.","Energy Plus","Board of Directors","Cost",11100,11100]
[null,"Energy+ Inc.","Energy Solutions","Board of Directors","Cost",11100,11100]
[]
[]
[]
[]
[]
[]
[null,"Corporate Cost Allocation"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
[null,"From","To"]
[null,null,null,null,null,"%","$"]
[null,"Energy+","Energy Plus","Accounting","Cost",1.0639407531031606E-2,6120]
[null,"Energy+","Energy Solutions","Accounting","Cost",2.1278815062063212E-2,12240]
[null,"Energy+","Grand River Energy Solutions Corp","Accounting","Cost",1.7384652828483015E-2,10000]
[]
[]
[]
[]
[]
[]
[null,"Note: "]
[null,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:"]
[]
[]
[null,"·         Type of Service:"]
[null,"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."]
[]
[null,"·         Pricing Methodology:"]
[null,"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."]
[]
[null,"·         % Allocation:"]
[null,"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 Cap Str E+BAProxy 2014","index":64,"n_rows":38,"n_cols":15,"rows_kept":38,"cut":false,"hidden":false,"merged":[[9,2,9,14],[10,2,10,14],[12,0,12,14],[14,7,14,9],[16,0,17,0],[17,4,17,8],[15,0,15,14],[39,2,39,14],[40,2,40,14],[33,0,33,14],[34,2,34,14],[35,2,35,14],[36,2,36,14],[37,2,37,14],[38,2,38,14]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,"2018-04-27"]
[]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[]
["This table must be completed for the last Board-approved year and the test year."]
[]
[null,null,null,null,null,null,"Year:",2014]
["Energy+ Inc. - 2014 Board Approved Proxy"]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$31*E22","v":85576441.440000013},null,5.0054246782231901E-2,null,null,null,{"$f":"K22*I22","v":4283464.3185829772}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":6112602.96},null,2.1577883764716425E-2,null,null,null,{"$f":"K23*I23","v":131897.03617074157}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":91689044.400000006},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":4.8155822581064198E-2},null,null,null,{"$f":"SUM(O22:O23)","v":4415361.3547537187}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$31*E27","v":61126029.600000001},null,9.3900449564687752E-2,null,null,null,{"$f":"K27*I27","v":5739761.6595444111}]
[5,null,"  Preferred Shares",null,0,null,null,null,{"$f":"$I$31*E28","v":0},null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.4},null,null,null,{"$f":"SUM(I27:I28)","v":61126029.600000001},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":9.3900449564687752E-2},null,null,null,{"$f":"SUM(O27:O28)","v":5739761.6595444111}]
[]
[7,null,"Total",null,{"$f":"E24+E29","v":1},null,null,null,152815074,null,{"$f":"(K24*E24)+(K29*E29)","v":6.6453673374513633E-2},null,null,null,{"$f":"O24+O29","v":10155123.01429813}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]
[2,null,"2014 Board Approved Proxy has been computed based on (i) Former CND 2014 Board Approved plus (ii)"]
[null,null,"Former BCP 2011 Board Approved, adjusted for IRM factor between 2011-2014 on OM&A and Cost of"]
[null,null,"Power.  Average Fixed Assets based on 2011 Board Approved."]

{"sheet":"App.2-OA Cap Structure E+ 2019","index":65,"n_rows":36,"n_cols":15,"rows_kept":36,"cut":false,"hidden":false,"merged":[[40,2,40,14],[12,0,12,14],[34,2,34,14],[35,2,35,14],[36,2,36,14],[37,2,37,14],[38,2,38,14],[39,2,39,14],[33,0,33,14],[9,2,9,14],[10,2,10,14],[16,0,17,0],[17,4,17,8],[14,7,14,9],[15,0,15,14]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,"2018-04-27"]
[]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[]
["This table must be completed for the last Board-approved year and the test year."]
[]
[null,null,null,null,null,null,"Year:",2019]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$31*E22","v":95867182.320000008},null,4.3682171306576666E-2,null,null,null,{"$f":"K22*I22","v":4187686.680781058}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":6847655.8799999999},null,2.29E-2,null,"(2)",null,{"$f":"K23*I23","v":156811.31965200001}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":102714838.2},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":4.2296693219471555E-2},null,null,null,{"$f":"SUM(O22:O23)","v":4344498.0004330585}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$31*E27","v":68476558.799999997},null,0.09,null,"(2)",null,{"$f":"K27*I27","v":6162890.2919999994}]
[5,null,"  Preferred Shares",null,0,null,null,null,{"$f":"$I$31*E28","v":0},null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.4},null,null,null,{"$f":"SUM(I27:I28)","v":68476558.799999997},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":8.9999999999999983E-2},null,null,null,{"$f":"SUM(O27:O28)","v":6162890.2919999994}]
[]
[7,null,"Total",null,1,null,null,null,171191397,null,{"$f":"(K24*E24)+(K29*E29)","v":6.1378015931682933E-2},null,null,null,{"$f":"O24+O29","v":10507388.292433057}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]
[2,null,"Based on 2018 Cost of Capital Parameters - to be updated once final 2019 Cost of Capital Parameters determined"]

{"sheet":"App.2-OA Cap Structure CND 2014","index":66,"n_rows":35,"n_cols":15,"rows_kept":35,"cut":false,"hidden":false,"merged":[[9,2,9,14],[10,2,10,14],[12,0,12,14],[14,7,14,9],[16,0,17,0],[17,4,17,8],[39,2,39,14],[40,2,40,14],[33,0,33,14],[34,2,34,14],[35,2,35,14],[36,2,36,14],[37,2,37,14],[38,2,38,14]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,{"$f":"'App.2-OA Cap Structure E+ 2019'!O1","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,{"$f":"'App.2-OA Cap Structure E+ 2019'!O7","v":"2018-04-27"}]
[]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[]
["This table must be completed for the last Board-approved year and the test year."]
[]
[null,null,null,null,null,null,"Year:",2014,null,null,"Energy+ (CND) - Former CND Only"]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$31*E22","v":73840714.080000013},null,{"$f":"O22/I22","v":4.9556766149843272E-2},null,null,null,3659307]
[2,null,"  Short-term Debt",null,0.04,null,1,null,{"$f":"$I$31*E23","v":5274336.72},null,2.1100000000000001E-2,null,null,null,{"$f":"K23*I23","v":111288.50479199999}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":79115050.800000012},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":4.7659648406520386E-2},null,null,null,{"$f":"SUM(O22:O23)","v":3770595.5047920002}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$31*E27","v":52743367.200000003},null,9.3600000000000003E-2,null,null,null,{"$f":"K27*I27","v":4936779.1699200002}]
[5,null,"  Preferred Shares",null,0,null,null,null,{"$f":"$I$31*E28","v":0},null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.4},null,null,null,{"$f":"SUM(I27:I28)","v":52743367.200000003},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":9.3600000000000003E-2},null,null,null,{"$f":"SUM(O27:O28)","v":4936779.1699200002}]
[]
[7,null,"Total",null,1,null,null,null,131858418,null,{"$f":"(K24*E24)+(K29*E29)","v":6.6035789043912232E-2},null,null,null,{"$f":"O24+O29","v":8707374.6747120004}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]

{"sheet":"App.2-OA Cap Structure BCP 2011","index":67,"n_rows":35,"n_cols":15,"rows_kept":35,"cut":false,"hidden":false,"merged":[[9,2,9,14],[10,2,10,14],[12,0,12,14],[14,7,14,9],[16,0,17,0],[17,4,17,8],[39,2,39,14],[40,2,40,14],[33,0,33,14],[34,2,34,14],[35,2,35,14],[36,2,36,14],[37,2,37,14],[38,2,38,14]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,{"$f":"'App.2-OA Cap Structure E+ 2019'!O1","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,{"$f":"'App.2-OA Cap Structure E+ 2019'!O2","v":1}]
[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:",null,null,null,{"$f":"'App.2-OA Cap Structure E+ 2019'!O7","v":"2018-04-27"}]
[]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[]
["This table must be completed for the last Board-approved year and the test year."]
[]
[null,null,null,null,null,null,"Year:",2011,null,null,"Energy+  (Former BCP Only)"]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$31*E22","v":11676403.200000001},null,5.3199999999999997E-2,null,null,null,{"$f":"K22*I22","v":621184.65023999999}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":834028.8},null,2.46E-2,null,null,null,{"$f":"K23*I23","v":20517.108480000003}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":12510432.000000002},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":5.129333333333333E-2},null,null,null,{"$f":"SUM(O22:O23)","v":641701.75872000004}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$31*E27","v":8340288},null,9.5799999999999996E-2,null,null,null,{"$f":"K27*I27","v":798999.59039999999}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E28","v":0},null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.4},null,null,null,{"$f":"SUM(I27:I28)","v":8340288},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":9.5799999999999996E-2},null,null,null,{"$f":"SUM(O27:O28)","v":798999.59039999999}]
[]
[7,null,"Total",null,1,null,null,null,20850720,null,{"$f":"(K24*E24)+(K29*E29)","v":6.9096000000000005E-2},null,null,null,{"$f":"O24+O29","v":1440701.3491199999}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]

{"sheet":"App.2-OB_Debt E+ (BCP) 2011","index":68,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":false,"merged":[[35,1,35,10],[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10],[33,1,33,10],[34,1,34,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",0]
[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"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year",2012,"2011 for Former Brant County Power Inc."]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Committed revolving credit facility","Toronto Dominion Bank","Third-Party","Variable Rate","Nov. 23, 2011",1.3,7000000,"Prime/BA Rates",382937]
[2,null,null,null,null,null,null,null,null,{"$f":"H18*I18","v":0}]
[3,null,null,null,null,null,null,null,null,{"$f":"H19*I19*(362/365)","v":0}]
[4,null,null,null,null,null,null,null,null,{"$f":"H20*I20","v":0}]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H28)","v":7000000},{"$f":"IF(H30=0,\"\",J30/H30)","v":5.4705285714285713E-2},{"$f":"SUM(J17:J28)","v":382937}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, separately calculate the pro-rated interest in the year and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009, or with any subsequent update issued by the Board."]
[3,"Add more lines above row 12 if necessary."]

{"sheet":"App.2-OB_Debt Inst BCP 2014","index":69,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":false,"merged":[[35,1,35,10],[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10],[33,1,33,10],[34,1,34,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year",2014,"Former Brant County Power Inc."]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Committed revolving credit facility","Toronto Dominion Bank","Third-Party","Variable Rate","2013-02-12","10 Years",8000000,1.925E-2,{"$f":"H17*I17","v":154000},"Term loan in form of Bankers Acceptance.  Loan was ultimately repaid on January 28, 2015."]
[2,null,null,null,null,null,null,null,null,{"$f":"H18*I18","v":0}]
[3,null,null,null,null,null,null,null,null,0]
[4,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H28)","v":8000000},{"$f":"IF(H30=0,\"\",J30/H30)","v":1.925E-2},{"$f":"SUM(J17:J28)","v":154000}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, separately calculate the pro-rated interest in the year and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009, or with any subsequent update issued by the Board."]
[3,"Add more lines above row 12 if necessary."]

{"sheet":"App.2-OB_Debt Inst BCP 2015 ","index":70,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":false,"merged":[[35,1,35,10],[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10],[33,1,33,10],[34,1,34,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year",2015,"Former Brant County Power Inc."]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"3.965% unsecured promissory note","Former Cambridge and North Dumfries Hydro Inc.","Affiliated","Fixed Rate","2015-01-28","< 1 Yr.",8000000,3.9649999999999998E-2,{"$f":"H17*I17","v":317200},"Replaced short-term facility with external third party.  This intercompany loan was terminated upon legal amalgamation January 1, 2016."]
[2,"Revolving promissory note","Former Cambridge and North Dumfries Hydro Inc.","Affiliated","Variable Rate","2015-01-28","On Demand",1655000,"Prime",38800,"Included prudential support to the IESO in the amount of $1,219,297.  The prudential support obligation was eliminated in January 2016, subsequent to the legal amalgamation."]
[3,"Committed revolving credit facility","Toronto Dominion Bank","Third-Party","Variable Rate","2014-12-22","< 1 Month",8000000,0.03,17000,"Term loan in form of Bankers Acceptance was repaid on January 28, 2015."]
[4,null,null,null,null,null,null,null,null,{"$f":"H20*I20","v":0}]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H28)","v":17655000},{"$f":"IF(H30=0,\"\",J30/H30)","v":2.1127159444916454E-2},{"$f":"SUM(J17:J28)","v":373000}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, separately calculate the pro-rated interest in the year and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009, or with any subsequent update issued by the Board."]
[3,"Add more lines above row 12 if necessary."]

{"sheet":"App.2-OB_Debt Inst CND 2014","index":71,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":false,"merged":[[35,1,35,10],[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10],[33,1,33,10],[34,1,34,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year",2014,"Former Cambridge and North Dumfries Hydro Inc."]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"4.99% Promissory Note","Township of North Dumfries","Affiliated","Fixed Rate","2006-06-30","On Demand",3019703,4.8800200000000002E-2,{"$f":"H17*I17","v":147362.11034060002},"Deemed rate as approved in former CND 2014 Cost of Service Application. "]
[2,"Promissory Note","Sun Life Assurance Company of Canada","Third-Party","Fixed Rate","2005-11-25",15,35000000,4.9622047000000002E-2,{"$f":"H18*I18","v":1736771.645}]
[3,null,null,null,null,null,null,null,null,0]
[4,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H28)","v":38019703},{"$f":"IF(H30=0,\"\",J30/H30)","v":4.9556772059492417E-2},{"$f":"SUM(J17:J28)","v":1884133.7553405999}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, separately calculate the pro-rated interest in the year and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009, or with any subsequent update issued by the Board."]
[3,"Add more lines above row 12 if necessary."]

{"sheet":"App.2-OB_Debt Inst CND 2015","index":72,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":false,"merged":[[35,1,35,10],[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10],[33,1,33,10],[34,1,34,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year",2015,"Former Cambridge and North Dumfries Hydro Inc."]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"4.99% Promissory Note","Township of North Dumfries","Affiliated","Fixed Rate","2006-06-30","On Demand",3019703,4.8800200000000002E-2,{"$f":"H17*I17","v":147362.11034060002},"Deemed rate as approved in former CND 2014 Cost of Service Application. "]
[2,"Promissory Note","Sun Life Assurance Company of Canada","Third-Party","Fixed Rate","2005-11-25",15,35000000,4.9622047000000002E-2,{"$f":"H18*I18","v":1736771.645}]
[3,"Private Placement - Series A Senior Unsecured Debentures","Private Placement","Third-Party","Fixed Rate","2015-01-28",30,50000000,3.9649999999999998E-2,{"$f":"H19*I19*(362/365)","v":1966205.4794520549},"Interest from Jan. 29, 2015 to Dec. 31, 2015."]
[4,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H28)","v":88019703},{"$f":"IF(H30=0,\"\",J30/H30)","v":4.3744060745043126E-2},{"$f":"SUM(J17:J28)","v":3850339.2347926549}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, separately calculate the pro-rated interest in the year and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009, or with any subsequent update issued by the Board."]
[3,"Add more lines above row 12 if necessary."]

{"sheet":"App.2-OB_Debt Inst E+ 2016","index":73,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":false,"merged":[[35,1,35,10],[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10],[33,1,33,10],[34,1,34,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year",2016,"Energy+ Inc."]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"4.99% Promissory Note","Township of North Dumfries","Affiliated","Fixed Rate","2006-06-30","On Demand",3019703,4.8800200000000002E-2,{"$f":"H17*I17","v":147362.11034060002},"Deemed rate as approved in former CND 2014 Cost of Service Application. "]
[2,"Promissory Note","Sun Life Assurance Company of Canada","Third-Party","Fixed Rate","2005-11-25",15,35000000,4.9622047000000002E-2,{"$f":"H18*I18","v":1736771.645}]
[3,"Private Placement - Series A Senior Unsecured Debentures","Private Placement","Third-Party","Fixed Rate","2015-01-28",30,50000000,3.9649999999999998E-2,1982500]
[4,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H28)","v":88019703},{"$f":"IF(H30=0,\"\",J30/H30)","v":4.3929184302525993E-2},{"$f":"SUM(J17:J28)","v":3866633.7553405999}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, separately calculate the pro-rated interest in the year and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009, or with any subsequent update issued by the Board."]
[3,"Add more lines above row 12 if necessary."]

{"sheet":"App.2-OB_Debt Inst E+ 2017","index":74,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":false,"merged":[[35,1,35,10],[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10],[33,1,33,10],[34,1,34,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year",2017,"Energy+ Inc."]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"4.99% Promissory Note","Township of North Dumfries","Affiliated","Fixed Rate","2006-06-30","On Demand",3019703,4.8800200000000002E-2,{"$f":"H17*I17","v":147362.11034060002},"Deemed rate as approved in former CND 2014 Cost of Service Application. "]
[2,"Promissory Note","Sun Life Assurance Company of Canada","Third-Party","Fixed Rate","2005-11-25",15,35000000,4.9622047000000002E-2,{"$f":"H18*I18","v":1736771.645}]
[3,"Private Placement - Series A Senior Unsecured Debentures","Private Placement","Third-Party","Fixed Rate","2015-01-28",30,50000000,3.9649999999999998E-2,{"$f":"H19*I19","v":1982500}]
[4,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H28)","v":88019703},{"$f":"IF(H30=0,\"\",J30/H30)","v":4.3929184302525993E-2},{"$f":"SUM(J17:J28)","v":3866633.7553405999}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, separately calculate the pro-rated interest in the year and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009, or with any subsequent update issued by the Board."]
[3,"Add more lines above row 12 if necessary."]

{"sheet":"App.2-OB_Debt Inst E+ 2018","index":75,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":false,"merged":[[35,1,35,10],[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10],[33,1,33,10],[34,1,34,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year",2018,"Energy+ Inc."]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"4.99% Promissory Note","Township of North Dumfries","Affiliated","Fixed Rate","2006-06-30","On Demand",3019703,4.8800200000000002E-2,{"$f":"H17*I17","v":147362.11034060002},"Deemed rate as approved in former CND 2014 Cost of Service Application. "]
[2,"Promissory Note","Sun Life Assurance Company of Canada","Third-Party","Fixed Rate","2005-11-25",15,35000000,4.9622047000000002E-2,{"$f":"H18*I18","v":1736771.645}]
[3,"Private Placement - Series A Senior Unsecured Debentures","Private Placement","Third-Party","Fixed Rate","2015-01-28",30,50000000,3.9649999999999998E-2,1982500]
[4,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H28)","v":88019703},{"$f":"IF(H30=0,\"\",J30/H30)","v":4.3929184302525993E-2},{"$f":"SUM(J17:J28)","v":3866633.7553405999}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, separately calculate the pro-rated interest in the year and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009, or with any subsequent update issued by the Board."]
[3,"Add more lines above row 12 if necessary."]

{"sheet":"App.2-OB_Debt Inst E+ 2019","index":76,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":false,"merged":[[35,1,35,10],[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10],[34,1,34,10],[33,1,33,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year",2019,"Energy+ Inc."]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"4.99% Promissory Note","Township of North Dumfries","Affiliated","Fixed Rate","2006-06-30","On Demand",3019703,4.1600199999999997E-2,{"$f":"H17*I17","v":125620.24874059999},"Based on 2018 Cost of Capital Parameters.  To be updated for 2019 Parameters"]
[2,"Promissory Note","Sun Life Assurance Company of Canada","Third-Party","Fixed Rate","2005-11-25",15,35000000,4.9622047000000002E-2,{"$f":"H18*I18","v":1736771.645}]
[3,"Private Placement - Series A Senior Unsecured Debentures","Private Placement","Third-Party","Fixed Rate","2015-01-28",30,50000000,3.9649999999999998E-2,1982500]
[4,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H28)","v":88019703},{"$f":"IF(H30=0,\"\",J30/H30)","v":4.3682172998704617E-2},{"$f":"SUM(J17:J28)","v":3844891.8937406}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, separately calculate the pro-rated interest in the year and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009, or with any subsequent update issued by the Board."]
[3,"Add more lines above row 12 if necessary."]

{"sheet":"App.2-Q_CoS Emb Dx WNH CND ","index":77,"n_rows":60,"n_cols":7,"rows_kept":60,"cut":false,"hidden":false,"merged":[[9,7,9,11],[11,0,11,6],[12,0,12,6],[15,0,15,1],[15,2,15,3],[53,3,54,3],[53,4,54,4],[58,3,59,3],[58,4,59,4],[8,0,8,6],[9,0,9,6]]}
[null,null,null,null,null,"File Number:",{"$f":"'App.2-Q_CoS Emb Dx HONI CND'!G1","v":"EB-2018-0028"}]
[null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:",{"$f":"'App.2-Q_CoS Emb Dx HONI CND'!G7","v":"2018-04-27"}]
[]
["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)",null,"Waterloo North Hydro CND"]
[]
["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,{"$f":"C23+D23","v":0}]
["Low Voltage Line",3839678,116781792.13999999,-28218330.124184947,-6703335,88563462.015815035]
["LV Line category # 2 (if applcable)",null,null,null,null,0]
["TS (owned by host)",null,null,null,null,0]
["add rows if necessary... ",null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[]
["(1)","(7)","(8)","(9)","(10)","(11)"]
[{"$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,{"$f":"IF(D34=0,0,(C34/B34)*(E34/D34))","v":0}]
["Low Voltage Line",1486,11.9,162952.02619200002,121168.08,{"$f":"IF(D35=0,0,(C35/B35)*(E35/D35))","v":5.9546551200877545E-3}]
["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$59)*F35","v":32473.860378473248},{"$f":"(B44-(B$54*C$54*F35*(F24+B24*E58)+B$55*C$55*F35*(F24+B24*E58)))*E$57/(1-E$57)","v":6882.9283726818685},{"$f":"-E24*F35","v":39916.048079413449},{"$f":"B24*F35","v":22863.958262188309},{"$f":"SUM(B44:E44)","v":102136.79509275686},{"$f":"IF(E35=0,0,(D44/E35))","v":0.32942709069429382}]
["LV Line # 2 (if applicable) ",{"$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":102136.79509275686},{"$f":"SUM(G43:G47)","v":0.32942709069429382}]
[]
["(17)","(18)","(19)","(20)","(21)"]
[null,"Capital Structure","Cost Rate"]
[null,"(%)","(%)",null,"(%)"]
["Long-Term Debt",0.6,4.2296693219471555E-2,"Weighted Average Cost of Capital",{"$f":"IF(B60=0%,0,SUMPRODUCT(B54:B58,C54:C58)/B60)","v":6.1378015931682933E-2}]
["Short-term Debt"]
[]
["Common Equity",0.4,0.09,"Tax/PILs Rate",0.26500000000000001]
["Preferred Shares"]
[null,null,null,"Working Capital Allowance Factor",7.4999999999999997E-2]
["Total",{"$f":"SUM(B54:B58)","v":1}]

{"sheet":"App.2-Q_CoS Emb Dx HONI CND","index":78,"n_rows":60,"n_cols":7,"rows_kept":60,"cut":false,"hidden":false,"merged":[[9,7,9,11],[11,0,11,6],[12,0,12,6],[15,0,15,1],[15,2,15,3],[53,3,54,3],[53,4,54,4],[58,3,59,3],[58,4,59,4],[8,0,8,6],[9,0,9,6]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-Q"]
["Cost of Serving Embedded Distributor(s) "]
[]
["To be completed by Host Distributors ONLY"]
["(Not required if Host Distributor has an Embedded Distributor rate class, i.e. a separate row on Sheet 11 of the RRWF.)"]
[]
[]
["Proposed Rate Class for Billing Embedded Distributor(s)",null," Hydro One Networks Inc. (CND Service Territory)"]
[]
["Host's Distribution Facilities used by Embedded Distributor(s)"]
[]
["(1)","(2)","(3)","(4)","(5)","(6) = '(3) + (4)"]
["Asset Class","Total OM&A costs asociated with asset class ","Original cost of asset class ","Accumulated amortization of asset class","Annual amortization of asset class","Net Book Value of asset class"]
["Totals for Host Distributor:","($)","($)","($)","($)"]
["Distribution Stations",null,null,null,null,{"$f":"C23+D23","v":0}]
["Low Voltage Line",3839678,116781792.13999999,-28218330.124184947,-6703335,88563462.015815035]
["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",1486,9.6,120942.09599999998,27168.885884060481,{"$f":"IF(D35=0,0,(C35/B35)*(E35/D35))","v":1.4512651362850377E-3}]
["LV Line # 2 (if applicable) ",null,null,null,null,{"$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$59)*F35","v":7914.5106571968399},{"$f":"(B44-(B$54*C$54*F35*(F24+B24*E58)+B$55*C$55*F35*(F24+B24*E58)))*E$57/(1-E$57)","v":1677.5033618862374},{"$f":"-E24*F35","v":9728.3163823392624},{"$f":"B24*F35","v":5572.3908159606608},{"$f":"SUM(B44:E44)","v":24892.721217383001},{"$f":"IF(E35=0,0,(D44/E35))","v":0.35806828531186474}]
["LV Line # 2 (if applicable) ",{"$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":24892.721217383001},{"$f":"SUM(G43:G47)","v":0.35806828531186474}]
[]
["(17)","(18)","(19)","(20)","(21)"]
[null,"Capital Structure","Cost Rate"]
[null,"(%)","(%)",null,"(%)"]
["Long-Term Debt",0.6,4.2296693219471555E-2,"Weighted Average Cost of Capital",{"$f":"IF(B60=0%,0,SUMPRODUCT(B54:B58,C54:C58)/B60)","v":6.1378015931682933E-2}]
["Short-term Debt"]
[]
["Common Equity",0.4,0.09,"Tax/PILs Rate",0.26500000000000001]
["Preferred Shares"]
[null,null,null,"Working Capital Allowance Factor",7.4999999999999997E-2]
["Total",{"$f":"SUM(B54:B58)","v":1}]

{"sheet":"App.2-Q_CoS Emb Dx HONI #1 BCP","index":79,"n_rows":60,"n_cols":7,"rows_kept":60,"cut":false,"hidden":false,"merged":[[9,7,9,11],[12,0,12,6],[11,0,11,6],[58,3,59,3],[58,4,59,4],[53,4,54,4],[8,0,8,6],[9,0,9,6],[15,0,15,1],[15,2,15,3],[53,3,54,3]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-Q"]
["Cost of Serving Embedded Distributor(s) "]
[]
["To be completed by Host Distributors ONLY"]
["(Not required if Host Distributor has an Embedded Distributor rate class, i.e. a separate row on Sheet 11 of the RRWF.)"]
[]
[]
["Proposed Rate Class for Billing Embedded Distributor(s)",null," Hydro One Networks Inc. #1 (Brant Service Territory)"]
[]
["Host's Distribution Facilities used by Embedded Distributor(s)"]
[]
["(1)","(2)","(3)","(4)","(5)","(6) = '(3) + (4)"]
["Asset Class","Total OM&A costs asociated with asset class ","Original cost of asset class ","Accumulated amortization of asset class","Annual amortization of asset class","Net Book Value of asset class"]
["Totals for Host Distributor:","($)","($)","($)","($)"]
["Distribution Stations",null,null,null,null,{"$f":"C23+D23","v":0}]
["Low Voltage Line",3839678,116781792.13999999,-28218330.124184947,-6703335,88563462.015815035]
["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",1486,1.75,33093.688000000002,27948.893251338413,{"$f":"IF(D35=0,0,(C35/B35)*(E35/D35))","v":9.9457762809361029E-4}]
["LV Line # 2 (if applicable) ",null,null,null,null,{"$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$59)*F35","v":5423.9539282988762},{"$f":"(B44-(B$54*C$54*F35*(F24+B24*E58)+B$55*C$55*F35*(F24+B24*E58)))*E$57/(1-E$57)","v":1149.622679598489},{"$f":"-E24*F35","v":6666.9870246168812},{"$f":"B24*F35","v":3818.8578378832171},{"$f":"SUM(B44:E44)","v":17059.421470397465},{"$f":"IF(E35=0,0,(D44/E35))","v":0.23854207623400664}]
["LV Line # 2 (if applicable) ",{"$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":17059.421470397465},{"$f":"SUM(G43:G47)","v":0.23854207623400664}]
[]
["(17)","(18)","(19)","(20)","(21)"]
[null,"Capital Structure","Cost Rate"]
[null,"(%)","(%)",null,"(%)"]
["Long-Term Debt",0.6,4.2296693219471555E-2,"Weighted Average Cost of Capital",{"$f":"IF(B60=0%,0,SUMPRODUCT(B54:B58,C54:C58)/B60)","v":6.1378015931682933E-2}]
["Short-term Debt"]
[]
["Common Equity",0.4,0.09,"Tax/PILs Rate",0.26500000000000001]
["Preferred Shares"]
[null,null,null,"Working Capital Allowance Factor",7.4999999999999997E-2]
["Total",{"$f":"SUM(B54:B58)","v":1}]

{"sheet":"App.2-Q_CoS Emb Dx BPI BCP","index":80,"n_rows":60,"n_cols":7,"rows_kept":60,"cut":false,"hidden":false,"merged":[[9,7,9,11],[11,0,11,6],[12,0,12,6],[15,0,15,1],[15,2,15,3],[53,3,54,3],[53,4,54,4],[58,3,59,3],[58,4,59,4],[8,0,8,6],[9,0,9,6]]}
[null,null,null,null,null,"File Number:",{"$f":"'App.2-Q_CoS Emb Dx WNH CND '!G1","v":"EB-2018-0028"}]
[null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:",{"$f":"'App.2-Q_CoS Emb Dx HONI CND'!G7","v":"2018-04-27"}]
[]
["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)",null," Brantford Power Inc.  "]
[]
["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,{"$f":"C23+D23","v":0}]
["Low Voltage Line",3839678,116781792.13999999,-28218330.124184947,-6703335,88563462.015815035]
["LV Line category # 2 (if applcable)",null,null,null,null,0]
["TS (owned by host)",null,null,null,null,0]
["add rows if necessary... ",null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[]
["(1)","(7)","(8)","(9)","(10)","(11)"]
[{"$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,{"$f":"IF(D34=0,0,(C34/B34)*(E34/D34))","v":0}]
["Low Voltage Line",1486,12.7,22960.174000000003,1313.24,{"$f":"IF(D35=0,0,(C35/B35)*(E35/D35))","v":4.8882548405699243E-4}]
["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$59)*F35","v":2665.8219827301155},{"$f":"(B44-(B$54*C$54*F35*(F24+B24*E58)+B$55*C$55*F35*(F24+B24*E58)))*E$57/(1-E$57)","v":565.0286583610299},{"$f":"-E24*F35","v":3276.7609761711792},{"$f":"B24*F35","v":1876.9324569729845},{"$f":"SUM(B44:E44)","v":8384.5440742353094},{"$f":"IF(E35=0,0,(D44/E35))","v":2.4951729890737253}]
["LV Line # 2 (if applicable) ",{"$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":8384.5440742353094},{"$f":"SUM(G43:G47)","v":2.4951729890737253}]
[]
["(17)","(18)","(19)","(20)","(21)"]
[null,"Capital Structure","Cost Rate"]
[null,"(%)","(%)",null,"(%)"]
["Long-Term Debt",0.6,4.2296693219471555E-2,"Weighted Average Cost of Capital",{"$f":"IF(B60=0%,0,SUMPRODUCT(B54:B58,C54:C58)/B60)","v":6.1378015931682933E-2}]
["Short-term Debt"]
[]
["Common Equity",0.4,0.09,"Tax/PILs Rate",0.26500000000000001]
["Preferred Shares"]
[null,null,null,"Working Capital Allowance Factor",7.4999999999999997E-2]
["Total",{"$f":"SUM(B54:B58)","v":1}]

{"sheet":"App.2-R_Loss Factors","index":81,"n_rows":77,"n_cols":9,"rows_kept":77,"cut":false,"hidden":false,"merged":[[62,2,63,8],[65,2,65,8],[37,2,39,8],[75,2,75,8],[67,2,67,8],[69,2,69,8],[71,2,73,7],[57,2,57,8],[14,2,14,8],[23,2,23,8],[25,2,25,8],[59,2,60,8],[41,2,44,8],[48,2,50,8],[52,2,55,8],[8,1,8,8],[9,1,9,8],[10,1,10,8],[12,1,13,2],[12,3,12,7],[12,8,13,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
[null,"Appendix 2-R"]
[null,"Loss Factors"]
[]
[]
[null,null,null,"Historical Years",null,null,null,null,"5-Year Average"]
[null,null,null,{"$f":"IF(ISBLANK('LDC Info'!E26-5), \"Year 5\", 'LDC Info'!E26-5)","v":2013},{"$f":"IF(ISBLANK('LDC Info'!E26-4), \"Year 5\", 'LDC Info'!E26-4)","v":2014},{"$f":"IF(ISBLANK('LDC Info'!E26-3), \"Year 5\", 'LDC Info'!E26-3)","v":2015},{"$f":"IF(ISBLANK('LDC Info'!E26-2), \"Year 5\", 'LDC Info'!E26-2)","v":2016},{"$f":"IF(ISBLANK('LDC Info'!E26-1), \"Year 5\", 'LDC Info'!E26-1)","v":2017}]
[null,null,"Losses Within Distributor's System"]
[null,"A(1)","\"Wholesale\" kWh delivered to distributor (higher value)",null,null,null,null,null,{"$f":"IF(SUM(D16:H16)=0,0,AVERAGE(D16:H16))","v":0}]
[null,"A(2)","\"Wholesale\" kWh delivered to distributor (lower value)",1780674124,1782419695,1777379399.230386,1722187256.0000002,1643582346.551877,{"$f":"IF(SUM(D17:H17)=0,0,AVERAGE(D17:H17))","v":1741248564.1564527}]
[null,"B","Portion of \"Wholesale\" kWh delivered to distributor for its Large Use Customer(s)",206955319.52959999,207318048.51569998,209448105.20590001,152762814.93819997,147688652.04159999,{"$f":"IF(SUM(D18:H18)=0,0,AVERAGE(D18:H18))","v":184834588.04619998}]
[null,"C","Net \"Wholesale\" kWh delivered to distributor  = A(2) - B",{"$f":"D17-D18","v":1573718804.4704001},1575101646.4843001,1567931294.0244861,1569424441.0618002,1495893694.510277,1556413976.1102526]
[null,"D","\"Retail\" kWh delivered by distributor",1745480850.6928599,1730430155.3751984,1750185362.5649092,1676617026.5528002,1596674909.6966147,{"$f":"IF(SUM(D20:H20)=0,0,AVERAGE(D20:H20))","v":1699877660.9764762}]
[null,"E","Portion of \"Retail\" kWh delivered by distributor to its Large Use Customer(s)",204906256.95999998,205265394.56999999,207374361.59,151250311.81999996,146226388.16,{"$f":"IF(SUM(D21:H21)=0,0,AVERAGE(D21:H21))","v":183004542.61999997}]
[null,"F","Net \"Retail\" kWh delivered by distributor = D - E",{"$f":"D20-D21","v":1540574593.7328598},{"$f":"E20-E21","v":1525164760.8051984},1542811000.9749093,1525366714.7328002,1450448521.5366147,{"$f":"I20-I21","v":1516873118.3564763}]
[null,"G","Loss Factor in Distributor's system = C / F",{"$f":"IF(D22=0,\"\",D19/D22)","v":1.0215141875455902},1.0327419613686444,1.0162821583678774,1.028883366801876,1.0313318068851678,1.0260673468830528]
[null,null,"Losses Upstream of Distributor's System"]
[null,"H","Supply Facilities Loss Factor",1.0044999999999999,1.0044999999999999,1.0044999999999999,1.0044999999999999,1.0044999999999999,{"$f":"IF(SUM(D25:H25)=0,0,AVERAGE(D25:H25))","v":1.0044999999999999}]
[null,null,"Total Losses"]
[null,"I","Total Loss Factor = G x H",{"$f":"IF(D23=\"\",\"\",D23*D25)","v":1.0261110013895454},1.0373893001948031,1.0208554280805329,1.0335133419524845,1.035972800016151,1.0306846499440265]
[null,null,"2016 correction"]
[null,null,"Total Loss Factor - Secondary Metered Customer < 5,000kW (I)",1.026111001389548,1.0373893001948031,1.0208554280805329,1.0335133419524845,1.035972800016151,1.030684649944027]
[null,null,"Total Loss Factor - Secondary Metered Customer > 5,000kW (H * 1.01)",1.014545,1.014545,1.014545,1.014545,1.014545,1.014545]
[null,null,"Total Loss Factor - Primary Metered Customer < 5,000kW (I*0.99)",1.0158498913756526,1.027015407192855,1.0106468737997276,1.0231782085329597,1.0256130720159895,1.0203778034445867]
[null,null,"Total Loss Factor - Primary Metered Customer > 5,000kW (H + 1)",1.0044999999999999,1.0044999999999999,1.0044999999999999,1.0044999999999999,1.0044999999999999,1.0044999999999999]
[]
[]
[]
[null,"Notes:"]
[]
[null,"A(1)","If directly connected to the IESO-controlled grid, kWh pertains to the virtual meter on the primary or high voltage side of the transformer at the interface with the transmission grid.  This corresponds to the \"With Losses\" kWh value provided by the IESO's MV-WEB.  It is the higher of the two values provided by MV-WEB."]
[]
[]
[]
[null,null,"If fully embedded within a host distributor, kWh pertains to the virtual meter on the primary or high voltage side of the transformer, at the interface between the host distributor and the transmission grid.  For example, if the host distributor is Hydro One Networks Inc., kWh from the Hydro One Networks' invoice corresponding to \"Total kWh w Losses\" should be reported.  This corresponds to the higher of the two kWh values provided in Hydro One Networks' invoice."]
[]
[]
[]
[]
[null,null,"If partially embedded, kWh pertains to the sum of the above."]
[]
[null,"A(2)","If directly connected to the IESO-controlled grid, kWh pertains to a metering installation on the secondary or low voltage side of the transformer at the interface with the transmission grid.  This corresponds to the \"Without Losses\" kWh value provided by the IESO's MV-WEB.  It is the lower of the two kWh values provided by MV-WEB."]
[]
[]
[]
[null,null,"If fully embedded with the host distributor, kWh pertains to a metering installation on the secondary or low voltage side of the transformer at the interface between the embedded distributor and the host distributor.  For example, if the host distributor is Hydro One Networks Inc., kWh from the Hydro One Networks' invoice corresponding to \"Total kWh\" should be reported.  This corresponds to the lower of the two kWh values provided in Hydro One Networks' invoice."]
[]
[]
[]
[]
[null,null,"If partially embedded, kWh pertains to the sum of the above."]
[]
[null,null,"Additionally, kWh pertaining to distributed generation directly connected to the distributor's own distribution network should be included in A(2)."]
[]
[]
[null,"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)."]
[]
[]
[null,"D","kWh corresponding to D should equal metered or estimated kWh at the customer’s delivery point."]
[]
[null,"G and I","These loss factors pertain to secondary-metered customers with demand less than 5,000 kW."]
[]
[null,"H","If directly connected to the IESO-controlled grid, SFLF = 1.0045."]
[]
[null,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,null,"Distributors that wish to propose a different SFLF should provide appropriate justification for any such proposal including supporting"]
[null,null,"calculations and any other relevant material."]

{"sheet":"App.2-S_Stranded Meters","index":82,"n_rows":94,"n_cols":8,"rows_kept":94,"cut":false,"hidden":false,"merged":[[8,0,8,7],[9,0,9,7],[31,0,34,7],[36,0,37,7],[56,2,57,7],[64,2,66,7],[68,0,69,7],[39,1,40,7],[42,1,44,7],[46,1,49,7],[51,1,54,7],[59,2,62,7],[93,0,96,7],[86,1,88,7],[90,1,91,7],[71,1,72,7],[78,1,80,7],[82,1,84,7],[74,1,76,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-S"]
["Stranded Meter Treatment"]
[]
["Year","Notes","Gross Asset Value","Accumulated Amortization","Contributed Capital (Net of Amortization)","Net Asset","Proceeds on Disposition","Residual Net Book Value"]
[null,null,"(A)","(B)","(C)","(D ) = (A) - (B) - (C)","(E)","(F) = (D) - (E)"]
[2006,null,null,null,null,{"$f":"C14-D14-E14","v":0},null,{"$f":"F14-G14","v":0}]
[2007,null,null,null,null,0,null,0]
[2008,null,null,null,null,0,null,0]
[2009,null,null,null,null,0,null,0]
[2010,null,null,null,null,0,null,0]
[2011,null,1430782,602486,null,828296,null,828296]
[2012,null,1430782,666337,null,764445,null,764445]
[2013,null,1430782,1077289,null,{"$f":"C21-D21-E21","v":353493},null,{"$f":"F21-G21","v":353493}]
[2014,null,1430782,1198333,null,232449,null,232449]
[2015,null,1430782,1270715,null,160067,null,160067]
[2016,null,1430782,1289579,null,141203,null,141203]
[2017,"(1)",1430782,1308444,null,{"$f":"C25-D25-E25","v":122338},null,{"$f":"F25-G25","v":122338}]
[2018,null,1430782,1327309,null,103473,null,103473]
[]
["Notes:"]
[]
["(1)","For 2017, please indicate whether the amounts provided are on a forecast or actual basis (forecast)"]
[]
["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":83,"n_rows":37,"n_cols":9,"rows_kept":37,"cut":false,"hidden":false,"merged":[[8,0,8,8],[9,0,9,8],[10,0,10,8],[14,0,16,2],[14,6,14,8],[15,6,15,8],[17,0,17,2],[17,6,17,8],[18,0,18,2],[18,6,18,8],[19,0,19,2],[19,6,19,8],[20,0,20,2],[20,6,20,8],[21,0,21,2],[21,6,21,8],[22,0,22,2],[22,3,22,5],[22,6,22,8],[23,0,23,2],[23,6,23,8],[24,0,24,2],[24,6,24,8],[25,0,25,2],[25,6,25,8],[26,0,26,2],[26,6,26,8],[27,0,27,2],[27,6,27,8],[28,0,28,2],[28,6,28,8],[36,0,36,8],[29,0,29,2],[29,6,29,8],[30,0,30,2],[30,6,30,8],[31,0,31,2],[31,6,31,8],[32,0,32,2],[32,6,32,8],[33,0,33,2],[33,6,33,8],[34,0,34,2],[34,6,34,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:","2018-04-27"]
[]
["Appendix 2-Y"]
["Summary of Impacts to Revenue Requirement"]
["from Transition to MIFRS"]
[]
[]
[]
["Revenue Requirement Component",null,null,{"$f":"TestYear","v":2019},{"$f":"TestYear","v":2019},"Difference","Reasons why the revenue requirement "]
[null,null,null,"MIFRS","CGAAP 1",null,"component is different under MIFRS"]
[]
["Closing NBV 2018",null,null,153449186.77143425,155247067.25495169,{"$f":"+D18-E18","v":-1797880.4835174382},"Losses on de-recognition under MIFRS from removal of assets that are not beyond useful lives."]
["Closing NBV 2019",null,null,162532116.02993584,164629996,-2097879.9700641632,"Losses on de-recognition under MIFRS from removal of assets that are not beyond useful lives."]
["Average NBV",null,null,{"$f":"(D18+D19)/2","v":157990651.40068504},{"$f":"(E18+E19)/2","v":159938531.62747586},-1947880.2267908156]
["Working Capital",null,null,13200745.905451311,13190396,{"$f":"+D21-E21","v":10349.905451310799},"7.5% on reduced OM&A - See below"]
["Rate Base",null,null,{"$f":"SUM(D20:D21)","v":171191397.30613634},{"$f":"SUM(E20:E21)","v":173128927.62747586},{"$f":"+D22-E22","v":-1937530.3213395178}]
[null,null,null,null,null,{"$f":"+D23-E23","v":0}]
["Return on Rate Base",null,null,10507388.311223099,{"$f":"E22*0.0614","v":10630116.156327019},-122727.84510391951]
[null,null,null,null,null,0]
["OM&A",null,null,18818358.310000002,{"$f":"D26-138000","v":18680358.310000002},138000,"Change in capitalization policy for former BCP re overhead labour not capitalized under MIFRS."]
["Depreciation",null,null,6703334.7414984284,{"$f":"D27+800000","v":7503334.7414984284},-800000,"Depreciation difference for former BCP.  Estimated using 2018 Depreciation differences as a proxy."]
["PILs or Income Taxes",null,null,796233.09621975292,{"$f":"D28-((SUM(F26:F27)*0.265))","v":971663.09621975292},-175430,"Tax effect on above adjustments at 26.5%"]
[null,null,null,null,null,0]
["Less: Revenue Offsets",null,null,-1654991,{"$f":"D30","v":-1654991},0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,0]
["Total Base Revenue Requirement",null,null,{"$f":"SUM(D24:D34)","v":35170323.458941281},{"$f":"SUM(E24:E34)","v":36130481.3040452},{"$f":"SUM(F24:F34)","v":-960157.84510391951}]
[]
["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":84,"n_rows":72,"n_cols":9,"rows_kept":72,"cut":false,"hidden":true,"merged":[]}
[null,"CGAAP","CGAAP","CGAAP","MIFRS","USGAAP","ASPE","ASPE","ASPE"]
[null,"N/A",2012,2013,null,null,"N/A",2012,2013]
["LDC Info","x","x","x","x","x","x","x","x"]
["Table of Contents","x","x","x","x","x","x","x","x"]
["COS Flowchart","x","x","x","x","x","x","x","x"]
["List of Key References","x","x","x","x","x","x","x","x"]
["App.2-AA_Capital Projects","x","x","x","x","x","x","x","x"]
["App.2-AB_Capital Expenditures","x","x","x","x","x","x","x","x"]
["App.2-BA1_Fix Asset Cont.CGAAP","x","x","x","n","x","x","x","x"]
["App.2-BA2_Fix Asset Cont.MIFRS","n","n","n","x","n","n","n","n"]
["Appendix 2-BB Service Life Comp","x","x","x","x","x","x","x","x"]
["Instruction for App. 2-C MIFRS","n","n","n","x","n","n","n","n"]
["App.2-CA_CGAAP_DepExp_2011","n","n","n","x","n","n","n","n"]
["App.2-CB_MIFRS_DepExp_2011","n","n","n","x","n","n","n","n"]
["App.2-CC_MIFRS_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CD_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CE_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["App.2-CF_CGAAP_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CG_MIFRS_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CH_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CI_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["App.2-CJ_CGAAP_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CK_CGAAP_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CL_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CM_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["Instruction for App. 2-C CGAAP","x","x","x","n","n","x","x","x"]
["App.2-CN_OldCGAAP_DepExp_2012","x","x","n","n","n","x","x","n"]
["App.2-CO_NewCGAAP_DepExp_2012","x","x","n","n","n","x","x","n"]
["App.2-CP_NewCGAAP_DepExp_2013","x","x","n","n","n","x","x","n"]
["App.2-CQ NewCGAAP_DepExp_2014","x","x","n","n","n","x","x","n"]
["App.2-CR_OldCGAAP_DepExp_2012","x","n","x","n","n","x","n","x"]
["App.2-CS_OldCGAAP_DepExp_2013","x","n","x","n","n","x","n","x"]
["App.2-CT_NewCGAAP_DepExp_2013","x","n","x","n","n","x","n","x"]
["App.2-CU_NewCGAAP_DepExp_2014","x","n","x","n","n","x","n","x"]
["App.2-CV_USGAAP_DepExp","n","n","n","n","x","n","n","n"]
["App.2-DA_Overhead","n","n","n","x","n","n","n","n"]
["App.2-DB_Overhead","x","x","x","n","n","x","x","x"]
["App.2-EA_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-EB_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-EC_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-ED_Account 1576 (2012)","x","x","n","x","x","x","x","n"]
["App.2-EE_Account 1576 (2013)","x","n","x","x","x","x","n","x"]
["App.2-FA Proposed REG Invest.","o","o","o","o","o","o","o","o"]
["App.2-FB Calc of REG Improvemnt","o","o","o","o","o","o","o","o"]
["App.2-FC Calc of REG Expansion","o","o","o","o","o","o","o","o"]
["App.2-G SQI","x","x","x","x","x","x","x","x"]
["App.2-H_Other_Oper_Rev","x","x","x","x","x","x","x","x"]
["App.2-I LF_CDM_WF","x","x","x","x","x","x","x","x"]
["App.2-JA_OM&A_Summary_Analys","x","x","x","x","x","x","x","x"]
["App.2-JB_OM&A_Cost _Drivers","x","x","x","x","x","x","x","x"]
["App.2-JC_OMA Programs","x","x","x","x","x","x","x","x"]
["App.2-K_Employee Costs","x","x","x","x","x","x","x","x"]
["App.2-L_OM&A_per_Cust_FTEE","x","x","x","x","x","x","x","x"]
["App.2-M_Regulatory_Costs","x","x","x","x","x","x","x","x"]
["App.2-N_Corp_Cost_Allocation","x","x","x","x","x","x","x","x"]
["App.2-OA Capital Structure","x","x","x","x","x","x","x","x"]
["App.2-OB_Debt Instruments","x","x","x","x","x","x","x","x"]
["App.2-P_Cost_Allocation","x","x","x","x","x","x","x","x"]
["App.2-Q_Cost of Serv. Emb. Dx","e","e","e","e","e","e","e","e"]
["App.2-R_Loss Factors","x","x","x","x","x","x","x","x"]
["App.2-S_Stranded Meters","x","x","x","x","x","x","x","x"]
["App.2-TA_1592_Tax_Variance","x","x","x","x","x","x","x","x"]
["App.2-TB_1592_HST-OVAT","x","x","x","x","x","x","x","x"]
["App.2-U_IFRS Transition Costs","x","x","x","x","x","x","x","x"]
["App.2-V_Rev_Reconciliation","x","x","x","x","x","x","x","x"]
["App.2-W_Bill Impacts","x","x","x","x","x","x","x","x"]
["App.2-YA_MIFRS Summary Impacts","n","n","n","x","n","n","n","n"]
["App. 2-YB_CGAAP Summary Impacts","x","x","x","n","n","x","x","x"]
["App. 2-Z_Tariff","x","x","x","x","x","x","x","x"]
["lists","n","n","n","n","n","n","n","n"]
["lists2","n","n","n","n","n","n","n","n"]
["Sheet19","n","n","n","n","n","n","n","n"]

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[]
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0028"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2018-04-27"]
["Appendix 2-YA"]
["One-Time Incremental IFRS Transition Costs"]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include one-time incremental IFRS transition costs that are currently included in Account 1508, Other Regulatory Assets, sub-account Deferred IFRS Transition Costs Account, or Account 1508, Other Regulatory Assets, sub-account IFRS Transition Costs Variance Account."]
[]
["Nature of One-Time Incremental IFRS Transition Costs 1",null,null,null,"Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Carrying Charges ","Forecasted Costs ","Forecasted Costs ","Carrying Charges January 1, 2018 to December 31,2018/April 30, 2019 (As appropriate)","Total Costs and Carrying Charges","Reasons why the costs recorded meet the criteria of one-time IFRS administrative incremental costs"]
[]
[null,null,null,null,"Pre-2014",2015,"2016 3","2017 3","To December 31, 2017","2018 3","2019 3"]
["Professional accounting fees",null,null,null,79050,null,7000,null,3704,405,null,0,{"$f":"SUM(E17:L17)","v":90159},"IFRS accounting and consulting support"]
["Professional legal fees",null,null,null,null,null,null,null,null,null,null,null,0]
["Salaries, wages and benefits of staff added to support the transition to IFRS",null,null,null,3774,null,15,null,null,null,null,null,3789,"Incremental staff including overtime costs to support project activities."]
["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,21567,null,null,null,null,null,null,null,21567,"Componentization of fixed assets and creation of IFRS and CGAAP subledgers to track financial differences."]
[null,null,null,null,10000,null,null,null,null,null,null,null,10000,"Componentization of fixed assets and Useful Lives study."]
[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,-100000,null,null,null,null,null,null,null,-100000,"Partial Recovery by former CND (2010-2013)"]
[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,{"$f":"SUM(E17:E28)","v":14391},null,{"$f":"SUM(G17:G28)","v":7015},null,3704,405,0,{"$f":"SUM(L17:L28)","v":0},{"$f":"SUM(M17:M28)","v":25515}]
[]
["Note:"]
[1,"The Deferred IFRS Transition Costs Account and the IFRS Transition Costs Variance Account are exclusively for necessary, incremental transition costs and shall not include ongoing IFRS compliance costs or impacts arising from adopting accounting policy changes that reflect changes in the timing of the recognition of income. The incremental costs in these accounts shall not include costs related to system upgrades, or replacements or changes where IFRS was not the major reason for conversion. In addition, incremental IFRS costs shall not include capital assets or expenditures."]
[2,"If there were any amounts approved in previous Board approved rates, please state the EB #:",null,null,"2009-0260"]
[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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