{"text_format":"1","workbook":"xlsx","n_sheets":19,"sheets":["App.2-CA_OldCGAAP_DepExp_2012","App.2-CB_NewCGAAP_DepExp_2012","App.2-CC_NewCGAAP_DepExp_2013","App.2-CD_MIFRS_DepExp_2014","App.2-CE_MIFRS_DepExp_2015","App.2-CF_OldCGAAP_DepExp_2013","App.2-CG_NewCGAAP_DepExp_2013","App.2-CH_MIFRS_DepExp_2014","App.2-CI MIFRS_DepExp_2015","App.2-FA Proposed REG Inves (2","App.2-FB Calc of REG Improv (2","App.2-FC Calc of REG Expans (2","App.2-I LF_CDM_WF_OLD","App.2-OA Cap Structure","App.2-OB_Debt Instruments","lists","lists2","Sheet19","Sheet1"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":8,"defined_names":50,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"App.2-CA_OldCGAAP_DepExp_2012","index":0,"n_rows":62,"n_cols":12,"rows_kept":62,"cut":false,"hidden":true,"merged":[[58,1,58,11],[59,1,60,9],[61,1,62,11],[8,0,8,11],[9,0,9,11],[14,0,15,0],[14,1,15,1],[14,10,15,10],[10,1,10,10]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CA"]
["Depreciation and Amortization Expense"]
[null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,"Year",2012,"Former CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2012","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","2012 Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"C17-D17","v":0},null,{"$f":"E17+0.5*F17","v":0},null,{"$f":"IF(H17=0,0,1/H17)","v":0},{"$f":"IF(H17=0,0,G17/H17)","v":0},null,{"$f":"IF(ISERROR(+J17-K17), 0, +J17-K17)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,{"$f":"C18-D18","v":0},null,{"$f":"E18+0.5*F18","v":0},null,0,0,null,0]
[1805,"Land",null,null,0,null,0,null,0,0,null,0]
[1808,"Buildings",null,null,0,null,0,null,0,0,null,0]
[1810,"Leasehold Improvements",null,null,0,null,0,null,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,null,0,null,0,0,null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,null,0,null,0,0,null,0]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,null,0,null,0,0,null,0]
[1835,"Overhead Conductors & Devices",null,null,0,null,0,null,0,0,null,0]
[1840,"Underground Conduit",null,null,0,null,0,null,0,0,null,0]
[1845,"Underground Conductors & Devices",null,null,0,null,0,null,0,0,null,0]
[1850,"Line Transformers",null,null,0,null,0,null,0,0,null,0]
[1855,"Services (Overhead & Underground)",null,null,0,null,0,null,0,0,null,0]
[1860,"Meters",null,null,0,null,0,null,0,0,null,0]
[1860,"Meters (Smart Meters)",null,null,0,null,0,null,0,0,null,0]
[1905,"Land",null,null,0,null,0,null,0,0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,0,0,null,0]
[1910,"Leasehold Improvements",null,null,0,null,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,null,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equipment - Hardware",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,null,0,null,0,0,null,0]
[1930,"Transportation Equipment",null,null,0,null,0,null,0,0,null,0]
[1935,"Stores Equipment",null,null,0,null,0,null,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,null,0,null,0,0,null,0]
[1945,"Measurement & Testing Equipment",null,null,0,null,0,null,0,0,null,0]
[1950,"Power Operated Equipment",null,null,0,null,0,null,0,0,null,0]
[1955,"Communications Equipment",null,null,0,null,0,null,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,0,null,0,0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,null,0,0,null,0]
[1970,"Load Management Controls Customer Premises",null,null,0,null,0,null,0,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,null,0,null,0,0,null,0]
[1980,"System Supervisor Equipment",null,null,0,null,0,null,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,0,0,null,0]
[1990,"Other Tangible Property",null,null,0,null,0,null,0,0,null,0]
[1995,"Contributions & Grants",null,null,0,null,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C17:C54)","v":0},{"$f":"SUM(D17:D54)","v":0},{"$f":"SUM(E17:E54)","v":0},{"$f":"SUM(F17:F54)","v":0},{"$f":"SUM(G17:G54)","v":0},null,null,{"$f":"SUM(J17:J54)","v":0},{"$f":"SUM(K17:K54)","v":0},{"$f":"SUM(L17:L54)","v":0}]
[]
["Notes:"]
[]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[]
["General","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CB_NewCGAAP_DepExp_2012","index":1,"n_rows":66,"n_cols":15,"rows_kept":66,"cut":false,"hidden":true,"merged":[[65,1,66,14],[58,1,58,14],[59,1,59,14],[60,1,60,14],[61,1,61,14],[62,1,62,14],[63,1,63,14],[8,0,8,14],[9,0,9,14],[10,0,10,14],[14,0,15,0],[14,1,15,1],[14,10,15,10],[14,13,15,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CB"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,"Year",2012,"Revised CGAAP "]
[]
["Account","Description","Opening NBV as at Jan 1, 2012 5","Additions","Average Remaining Life of Opening NBV 4","Years (new additions only) 3","Depreciation Rate on New Additions","Depreciation Expense on Opening NBV","Depreciation Expense on Additions 1","2012 Depreciation Expense","2012 Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n (l)","Variance 2","Depreciation Expense on 2012 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2012 Full Year Depreciation 6"]
[null,null,"(a)","(d)","(i)","(f)","(g) = 1 / (f)","(j) = (a) / (i)","(h)=((d)*0.5)/(f) ","(k) = (j) + (h)",null,"(m) = (k) - (l)","(n) = (d)/(f) ",null,"(p) = (j) + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"IF(F17=0,0,1/F17)","v":0},{"$f":"IF(E17=0,0,+C17/E17)","v":0},{"$f":"IF(F17=0,0,+(D17*0.5)/F17)","v":0},{"$f":"IF(ISERROR(+H17+I17), 0, +H17+I17)","v":0},null,{"$f":"IF(ISERROR(+J17-K17), 0, +J17-K17)","v":0},{"$f":"IF(F17=0,0,+(D17)/F17)","v":0},null,{"$f":"IF(ISERROR(+M17+H17-N17), 0, +M17+H17-N17)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,null,null,0,0,0,0,null,0,0,null,{"$f":"IF(ISERROR(+M18+H18-N18), 0, +M18+H18-N18)","v":0}]
[1805,"Land",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1808,"Buildings",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1810,"Leasehold Improvements",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1825,"Storage Battery Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1835,"Overhead Conductors & Devices",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1840,"Underground Conduit",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1845,"Underground Conductors & Devices",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1850,"Line Transformers",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1855,"Services (Overhead & Underground)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1860,"Meters",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1860,"Meters (Smart Meters)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1905,"Land",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1908,"Buildings & Fixtures",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1910,"Leasehold Improvements",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equipment - Hardware",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1930,"Transportation Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1935,"Stores Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1945,"Measurement & Testing Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1950,"Power Operated Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1955,"Communications Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1960,"Miscellaneous Equipment ",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1970,"Load Management Controls Customer Premises",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1980,"System Supervisor Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1990,"Other Tangible Property",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1995,"Contributions & Grants",null,null,null,null,0,0,0,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C17:C54)","v":0},{"$f":"SUM(D17:D54)","v":0},null,null,null,{"$f":"SUM(H17:H54)","v":0},0,0,0,0,0,0,0]
[]
["Notes:"]
[]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[3,"The applicant should ensure that the years for new additions of assets are the asset useful lives determined by management in accordance with the Board's regulatory accounting policies.   The capitalization and depreciation expense accounting changes should be implemented consistent with the Board’s regulatory accounting policies as set out for modified IFRS as contained in the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, the Kinectrics Report, and the Revised 2012 Accounting Procedures Handbook for Electricity Distributors (“APH”)."]
[4,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding 2012 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, 2012, the effective date of the changes in policies, 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 of January 1, 2012.  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 of January 1, 2012."]
[5," NBV must exclude assets still on the books but which have been fully amortized or depreciated."]
[6,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CC_NewCGAAP_DepExp_2013","index":2,"n_rows":62,"n_cols":11,"rows_kept":62,"cut":false,"hidden":true,"merged":[[57,1,57,10],[58,1,58,10],[59,1,59,10],[61,1,62,10],[8,0,8,10],[9,0,9,10],[10,0,10,10],[14,0,15,0],[14,1,15,1],[14,6,15,6],[14,9,15,9]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CC"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,2013,"Revised CGAAP "]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2013 Depreciation Expense 1","2013 Depreciation Expense per Apppendix 2-BA Fixed Assets, Column J\n (l)","Variance 2","Depreciation Expense on 2013 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2013 Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2012 Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = 2012 Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D17=0,0,1/D17)","v":0},{"$f":"IF(D17=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O17,+'App.2-CB_NewCGAAP_DepExp_2012'!O17+((C17*0.5)/D17))","v":0},null,{"$f":"IF(ISERROR(+F17-G17), 0, +F17-G17)","v":0},{"$f":"IF(D17=0,0,+(C17)/D17)","v":0},null,{"$f":"IF(ISERROR(+I17+'App.2-CB_NewCGAAP_DepExp_2012'!O17-J17), 0, +I17+'App.2-CB_NewCGAAP_DepExp_2012'!O17-J17)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D18=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O18,+'App.2-CB_NewCGAAP_DepExp_2012'!O18+((C18*0.5)/D18))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I18+'App.2-CB_NewCGAAP_DepExp_2012'!O18-J18), 0, +I18+'App.2-CB_NewCGAAP_DepExp_2012'!O18-J18)","v":0}]
[1805,"Land",null,null,0,{"$f":"IF(D19=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O19,+'App.2-CB_NewCGAAP_DepExp_2012'!O19+((C19*0.5)/D19))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I19+'App.2-CB_NewCGAAP_DepExp_2012'!O19-J19), 0, +I19+'App.2-CB_NewCGAAP_DepExp_2012'!O19-J19)","v":0}]
[1808,"Buildings",null,null,0,{"$f":"IF(D20=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O20,+'App.2-CB_NewCGAAP_DepExp_2012'!O20+((C20*0.5)/D20))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I20+'App.2-CB_NewCGAAP_DepExp_2012'!O20-J20), 0, +I20+'App.2-CB_NewCGAAP_DepExp_2012'!O20-J20)","v":0}]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D21=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O21,+'App.2-CB_NewCGAAP_DepExp_2012'!O21+((C21*0.5)/D21))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I21+'App.2-CB_NewCGAAP_DepExp_2012'!O21-J21), 0, +I21+'App.2-CB_NewCGAAP_DepExp_2012'!O21-J21)","v":0}]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D22=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O22,+'App.2-CB_NewCGAAP_DepExp_2012'!O22+((C22*0.5)/D22))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CB_NewCGAAP_DepExp_2012'!O22-J22), 0, +I22+'App.2-CB_NewCGAAP_DepExp_2012'!O22-J22)","v":0}]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D23=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O23,+'App.2-CB_NewCGAAP_DepExp_2012'!O23+((C23*0.5)/D23))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CB_NewCGAAP_DepExp_2012'!O23-J23), 0, +I23+'App.2-CB_NewCGAAP_DepExp_2012'!O23-J23)","v":0}]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D24=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O24,+'App.2-CB_NewCGAAP_DepExp_2012'!O24+((C24*0.5)/D24))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CB_NewCGAAP_DepExp_2012'!O24-J24), 0, +I24+'App.2-CB_NewCGAAP_DepExp_2012'!O24-J24)","v":0}]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D25=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O25,+'App.2-CB_NewCGAAP_DepExp_2012'!O25+((C25*0.5)/D25))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CB_NewCGAAP_DepExp_2012'!O25-J25), 0, +I25+'App.2-CB_NewCGAAP_DepExp_2012'!O25-J25)","v":0}]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D26=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O26,+'App.2-CB_NewCGAAP_DepExp_2012'!O26+((C26*0.5)/D26))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CB_NewCGAAP_DepExp_2012'!O26-J26), 0, +I26+'App.2-CB_NewCGAAP_DepExp_2012'!O26-J26)","v":0}]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D27=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O27,+'App.2-CB_NewCGAAP_DepExp_2012'!O27+((C27*0.5)/D27))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CB_NewCGAAP_DepExp_2012'!O27-J27), 0, +I27+'App.2-CB_NewCGAAP_DepExp_2012'!O27-J27)","v":0}]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D28=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O28,+'App.2-CB_NewCGAAP_DepExp_2012'!O28+((C28*0.5)/D28))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CB_NewCGAAP_DepExp_2012'!O28-J28), 0, +I28+'App.2-CB_NewCGAAP_DepExp_2012'!O28-J28)","v":0}]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D29=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O29,+'App.2-CB_NewCGAAP_DepExp_2012'!O29+((C29*0.5)/D29))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CB_NewCGAAP_DepExp_2012'!O29-J29), 0, +I29+'App.2-CB_NewCGAAP_DepExp_2012'!O29-J29)","v":0}]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D30=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O30,+'App.2-CB_NewCGAAP_DepExp_2012'!O30+((C30*0.5)/D30))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CB_NewCGAAP_DepExp_2012'!O30-J30), 0, +I30+'App.2-CB_NewCGAAP_DepExp_2012'!O30-J30)","v":0}]
[1860,"Meters",null,null,0,{"$f":"IF(D31=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O31,+'App.2-CB_NewCGAAP_DepExp_2012'!O31+((C31*0.5)/D31))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CB_NewCGAAP_DepExp_2012'!O31-J31), 0, +I31+'App.2-CB_NewCGAAP_DepExp_2012'!O31-J31)","v":0}]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D32=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O32,+'App.2-CB_NewCGAAP_DepExp_2012'!O32+((C32*0.5)/D32))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CB_NewCGAAP_DepExp_2012'!O32-J32), 0, +I32+'App.2-CB_NewCGAAP_DepExp_2012'!O32-J32)","v":0}]
[1905,"Land",null,null,0,{"$f":"IF(D33=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O33,+'App.2-CB_NewCGAAP_DepExp_2012'!O33+((C33*0.5)/D33))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CB_NewCGAAP_DepExp_2012'!O33-J33), 0, +I33+'App.2-CB_NewCGAAP_DepExp_2012'!O33-J33)","v":0}]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D34=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O34,+'App.2-CB_NewCGAAP_DepExp_2012'!O34+((C34*0.5)/D34))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CB_NewCGAAP_DepExp_2012'!O34-J34), 0, +I34+'App.2-CB_NewCGAAP_DepExp_2012'!O34-J34)","v":0}]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D35=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O35,+'App.2-CB_NewCGAAP_DepExp_2012'!O35+((C35*0.5)/D35))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CB_NewCGAAP_DepExp_2012'!O35-J35), 0, +I35+'App.2-CB_NewCGAAP_DepExp_2012'!O35-J35)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D36=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O36,+'App.2-CB_NewCGAAP_DepExp_2012'!O36+((C36*0.5)/D36))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CB_NewCGAAP_DepExp_2012'!O36-J36), 0, +I36+'App.2-CB_NewCGAAP_DepExp_2012'!O36-J36)","v":0}]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D37=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O37,+'App.2-CB_NewCGAAP_DepExp_2012'!O37+((C37*0.5)/D37))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CB_NewCGAAP_DepExp_2012'!O37-J37), 0, +I37+'App.2-CB_NewCGAAP_DepExp_2012'!O37-J37)","v":0}]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D38=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O38,+'App.2-CB_NewCGAAP_DepExp_2012'!O38+((C38*0.5)/D38))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CB_NewCGAAP_DepExp_2012'!O38-J38), 0, +I38+'App.2-CB_NewCGAAP_DepExp_2012'!O38-J38)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D39=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O39,+'App.2-CB_NewCGAAP_DepExp_2012'!O39+((C39*0.5)/D39))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CB_NewCGAAP_DepExp_2012'!O39-J39), 0, +I39+'App.2-CB_NewCGAAP_DepExp_2012'!O39-J39)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D40=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O40,+'App.2-CB_NewCGAAP_DepExp_2012'!O40+((C40*0.5)/D40))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CB_NewCGAAP_DepExp_2012'!O40-J40), 0, +I40+'App.2-CB_NewCGAAP_DepExp_2012'!O40-J40)","v":0}]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D41=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O41,+'App.2-CB_NewCGAAP_DepExp_2012'!O41+((C41*0.5)/D41))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CB_NewCGAAP_DepExp_2012'!O41-J41), 0, +I41+'App.2-CB_NewCGAAP_DepExp_2012'!O41-J41)","v":0}]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D42=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O42,+'App.2-CB_NewCGAAP_DepExp_2012'!O42+((C42*0.5)/D42))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CB_NewCGAAP_DepExp_2012'!O42-J42), 0, +I42+'App.2-CB_NewCGAAP_DepExp_2012'!O42-J42)","v":0}]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D43=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O43,+'App.2-CB_NewCGAAP_DepExp_2012'!O43+((C43*0.5)/D43))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CB_NewCGAAP_DepExp_2012'!O43-J43), 0, +I43+'App.2-CB_NewCGAAP_DepExp_2012'!O43-J43)","v":0}]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D44=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O44,+'App.2-CB_NewCGAAP_DepExp_2012'!O44+((C44*0.5)/D44))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CB_NewCGAAP_DepExp_2012'!O44-J44), 0, +I44+'App.2-CB_NewCGAAP_DepExp_2012'!O44-J44)","v":0}]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D45=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O45,+'App.2-CB_NewCGAAP_DepExp_2012'!O45+((C45*0.5)/D45))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CB_NewCGAAP_DepExp_2012'!O45-J45), 0, +I45+'App.2-CB_NewCGAAP_DepExp_2012'!O45-J45)","v":0}]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D46=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O46,+'App.2-CB_NewCGAAP_DepExp_2012'!O46+((C46*0.5)/D46))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CB_NewCGAAP_DepExp_2012'!O46-J46), 0, +I46+'App.2-CB_NewCGAAP_DepExp_2012'!O46-J46)","v":0}]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D47=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O47,+'App.2-CB_NewCGAAP_DepExp_2012'!O47+((C47*0.5)/D47))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CB_NewCGAAP_DepExp_2012'!O47-J47), 0, +I47+'App.2-CB_NewCGAAP_DepExp_2012'!O47-J47)","v":0}]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D48=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O48,+'App.2-CB_NewCGAAP_DepExp_2012'!O48+((C48*0.5)/D48))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I48+'App.2-CB_NewCGAAP_DepExp_2012'!O48-J48), 0, +I48+'App.2-CB_NewCGAAP_DepExp_2012'!O48-J48)","v":0}]
[1970,"Load Management Controls Customer Premises",null,null,0,{"$f":"IF(D49=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O49,+'App.2-CB_NewCGAAP_DepExp_2012'!O49+((C49*0.5)/D49))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I49+'App.2-CB_NewCGAAP_DepExp_2012'!O49-J49), 0, +I49+'App.2-CB_NewCGAAP_DepExp_2012'!O49-J49)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D50=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O50,+'App.2-CB_NewCGAAP_DepExp_2012'!O50+((C50*0.5)/D50))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CB_NewCGAAP_DepExp_2012'!O50-J50), 0, +I50+'App.2-CB_NewCGAAP_DepExp_2012'!O50-J50)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D51=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O51,+'App.2-CB_NewCGAAP_DepExp_2012'!O51+((C51*0.5)/D51))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I51+'App.2-CB_NewCGAAP_DepExp_2012'!O51-J51), 0, +I51+'App.2-CB_NewCGAAP_DepExp_2012'!O51-J51)","v":0}]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D52=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O52,+'App.2-CB_NewCGAAP_DepExp_2012'!O52+((C52*0.5)/D52))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I52+'App.2-CB_NewCGAAP_DepExp_2012'!O52-J52), 0, +I52+'App.2-CB_NewCGAAP_DepExp_2012'!O52-J52)","v":0}]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D53=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O53,+'App.2-CB_NewCGAAP_DepExp_2012'!O53+((C53*0.5)/D53))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I53+'App.2-CB_NewCGAAP_DepExp_2012'!O53-J53), 0, +I53+'App.2-CB_NewCGAAP_DepExp_2012'!O53-J53)","v":0}]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D54=0,+'App.2-CB_NewCGAAP_DepExp_2012'!O54,+'App.2-CB_NewCGAAP_DepExp_2012'!O54+((C54*0.5)/D54))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I54+'App.2-CB_NewCGAAP_DepExp_2012'!O54-J54), 0, +I54+'App.2-CB_NewCGAAP_DepExp_2012'!O54-J54)","v":0}]
[null,"Total",{"$f":"SUM(C17:C54)","v":0},null,null,{"$f":"SUM(F17:F54)","v":0},0,0,0,0,0]
[]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[3,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CD_MIFRS_DepExp_2014","index":3,"n_rows":64,"n_cols":11,"rows_kept":64,"cut":false,"hidden":true,"merged":[[59,1,59,10],[60,1,60,10],[61,1,61,10],[63,1,64,10],[8,0,8,10],[9,0,9,10],[10,0,10,10],[14,0,15,0],[14,1,15,1],[14,6,15,6],[14,9,15,9]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CD"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,null,null,2014,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2014 Depreciation Expense 1","2014 Depreciation Expense per Apppendix 2-BA Fixed Assets, Column J\n (l)","Variance 2","Depreciation Expense on 2014 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2014 Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2013 Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = 2013 Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D17=0,0,1/D17)","v":0},{"$f":"IF(D17=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K17,+'App.2-CC_NewCGAAP_DepExp_2013'!K17+((C17*0.5)/D17))","v":0},null,{"$f":"IF(ISERROR(+F17-G17), 0, +F17-G17)","v":0},{"$f":"IF(D17=0,0,+(C17)/D17)","v":0},null,{"$f":"IF(ISERROR(+I17+'App.2-CC_NewCGAAP_DepExp_2013'!K17-J17), 0, +I17+'App.2-CC_NewCGAAP_DepExp_2013'!K17-J17)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D18=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K18,+'App.2-CC_NewCGAAP_DepExp_2013'!K18+((C18*0.5)/D18))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I18+'App.2-CC_NewCGAAP_DepExp_2013'!K18-J18), 0, +I18+'App.2-CC_NewCGAAP_DepExp_2013'!K18-J18)","v":0}]
[1805,"Land",null,null,0,{"$f":"IF(D19=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K19,+'App.2-CC_NewCGAAP_DepExp_2013'!K19+((C19*0.5)/D19))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I19+'App.2-CC_NewCGAAP_DepExp_2013'!K19-J19), 0, +I19+'App.2-CC_NewCGAAP_DepExp_2013'!K19-J19)","v":0}]
[1808,"Buildings",null,null,0,{"$f":"IF(D20=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K20,+'App.2-CC_NewCGAAP_DepExp_2013'!K20+((C20*0.5)/D20))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I20+'App.2-CC_NewCGAAP_DepExp_2013'!K20-J20), 0, +I20+'App.2-CC_NewCGAAP_DepExp_2013'!K20-J20)","v":0}]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D21=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K21,+'App.2-CC_NewCGAAP_DepExp_2013'!K21+((C21*0.5)/D21))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I21+'App.2-CC_NewCGAAP_DepExp_2013'!K21-J21), 0, +I21+'App.2-CC_NewCGAAP_DepExp_2013'!K21-J21)","v":0}]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D22=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K22,+'App.2-CC_NewCGAAP_DepExp_2013'!K22+((C22*0.5)/D22))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CC_NewCGAAP_DepExp_2013'!K22-J22), 0, +I22+'App.2-CC_NewCGAAP_DepExp_2013'!K22-J22)","v":0}]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D23=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K23,+'App.2-CC_NewCGAAP_DepExp_2013'!K23+((C23*0.5)/D23))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CC_NewCGAAP_DepExp_2013'!K23-J23), 0, +I23+'App.2-CC_NewCGAAP_DepExp_2013'!K23-J23)","v":0}]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D24=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K24,+'App.2-CC_NewCGAAP_DepExp_2013'!K24+((C24*0.5)/D24))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CC_NewCGAAP_DepExp_2013'!K24-J24), 0, +I24+'App.2-CC_NewCGAAP_DepExp_2013'!K24-J24)","v":0}]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D25=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K25,+'App.2-CC_NewCGAAP_DepExp_2013'!K25+((C25*0.5)/D25))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CC_NewCGAAP_DepExp_2013'!K25-J25), 0, +I25+'App.2-CC_NewCGAAP_DepExp_2013'!K25-J25)","v":0}]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D26=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K26,+'App.2-CC_NewCGAAP_DepExp_2013'!K26+((C26*0.5)/D26))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CC_NewCGAAP_DepExp_2013'!K26-J26), 0, +I26+'App.2-CC_NewCGAAP_DepExp_2013'!K26-J26)","v":0}]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D27=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K27,+'App.2-CC_NewCGAAP_DepExp_2013'!K27+((C27*0.5)/D27))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CC_NewCGAAP_DepExp_2013'!K27-J27), 0, +I27+'App.2-CC_NewCGAAP_DepExp_2013'!K27-J27)","v":0}]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D28=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K28,+'App.2-CC_NewCGAAP_DepExp_2013'!K28+((C28*0.5)/D28))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CC_NewCGAAP_DepExp_2013'!K28-J28), 0, +I28+'App.2-CC_NewCGAAP_DepExp_2013'!K28-J28)","v":0}]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D29=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K29,+'App.2-CC_NewCGAAP_DepExp_2013'!K29+((C29*0.5)/D29))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CC_NewCGAAP_DepExp_2013'!K29-J29), 0, +I29+'App.2-CC_NewCGAAP_DepExp_2013'!K29-J29)","v":0}]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D30=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K30,+'App.2-CC_NewCGAAP_DepExp_2013'!K30+((C30*0.5)/D30))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CC_NewCGAAP_DepExp_2013'!K30-J30), 0, +I30+'App.2-CC_NewCGAAP_DepExp_2013'!K30-J30)","v":0}]
[1860,"Meters",null,null,0,{"$f":"IF(D31=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K31,+'App.2-CC_NewCGAAP_DepExp_2013'!K31+((C31*0.5)/D31))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CC_NewCGAAP_DepExp_2013'!K31-J31), 0, +I31+'App.2-CC_NewCGAAP_DepExp_2013'!K31-J31)","v":0}]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D32=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K32,+'App.2-CC_NewCGAAP_DepExp_2013'!K32+((C32*0.5)/D32))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CC_NewCGAAP_DepExp_2013'!K32-J32), 0, +I32+'App.2-CC_NewCGAAP_DepExp_2013'!K32-J32)","v":0}]
[1905,"Land",null,null,0,{"$f":"IF(D33=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K33,+'App.2-CC_NewCGAAP_DepExp_2013'!K33+((C33*0.5)/D33))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CC_NewCGAAP_DepExp_2013'!K33-J33), 0, +I33+'App.2-CC_NewCGAAP_DepExp_2013'!K33-J33)","v":0}]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D34=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K34,+'App.2-CC_NewCGAAP_DepExp_2013'!K34+((C34*0.5)/D34))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CC_NewCGAAP_DepExp_2013'!K34-J34), 0, +I34+'App.2-CC_NewCGAAP_DepExp_2013'!K34-J34)","v":0}]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D35=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K35,+'App.2-CC_NewCGAAP_DepExp_2013'!K35+((C35*0.5)/D35))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CC_NewCGAAP_DepExp_2013'!K35-J35), 0, +I35+'App.2-CC_NewCGAAP_DepExp_2013'!K35-J35)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D36=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K36,+'App.2-CC_NewCGAAP_DepExp_2013'!K36+((C36*0.5)/D36))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CC_NewCGAAP_DepExp_2013'!K36-J36), 0, +I36+'App.2-CC_NewCGAAP_DepExp_2013'!K36-J36)","v":0}]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D37=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K37,+'App.2-CC_NewCGAAP_DepExp_2013'!K37+((C37*0.5)/D37))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CC_NewCGAAP_DepExp_2013'!K37-J37), 0, +I37+'App.2-CC_NewCGAAP_DepExp_2013'!K37-J37)","v":0}]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D38=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K38,+'App.2-CC_NewCGAAP_DepExp_2013'!K38+((C38*0.5)/D38))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CC_NewCGAAP_DepExp_2013'!K38-J38), 0, +I38+'App.2-CC_NewCGAAP_DepExp_2013'!K38-J38)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D39=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K39,+'App.2-CC_NewCGAAP_DepExp_2013'!K39+((C39*0.5)/D39))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CC_NewCGAAP_DepExp_2013'!K39-J39), 0, +I39+'App.2-CC_NewCGAAP_DepExp_2013'!K39-J39)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D40=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K40,+'App.2-CC_NewCGAAP_DepExp_2013'!K40+((C40*0.5)/D40))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CC_NewCGAAP_DepExp_2013'!K40-J40), 0, +I40+'App.2-CC_NewCGAAP_DepExp_2013'!K40-J40)","v":0}]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D41=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K41,+'App.2-CC_NewCGAAP_DepExp_2013'!K41+((C41*0.5)/D41))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CC_NewCGAAP_DepExp_2013'!K41-J41), 0, +I41+'App.2-CC_NewCGAAP_DepExp_2013'!K41-J41)","v":0}]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D42=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K42,+'App.2-CC_NewCGAAP_DepExp_2013'!K42+((C42*0.5)/D42))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CC_NewCGAAP_DepExp_2013'!K42-J42), 0, +I42+'App.2-CC_NewCGAAP_DepExp_2013'!K42-J42)","v":0}]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D43=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K43,+'App.2-CC_NewCGAAP_DepExp_2013'!K43+((C43*0.5)/D43))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CC_NewCGAAP_DepExp_2013'!K43-J43), 0, +I43+'App.2-CC_NewCGAAP_DepExp_2013'!K43-J43)","v":0}]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D44=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K44,+'App.2-CC_NewCGAAP_DepExp_2013'!K44+((C44*0.5)/D44))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CC_NewCGAAP_DepExp_2013'!K44-J44), 0, +I44+'App.2-CC_NewCGAAP_DepExp_2013'!K44-J44)","v":0}]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D45=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K45,+'App.2-CC_NewCGAAP_DepExp_2013'!K45+((C45*0.5)/D45))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CC_NewCGAAP_DepExp_2013'!K45-J45), 0, +I45+'App.2-CC_NewCGAAP_DepExp_2013'!K45-J45)","v":0}]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D46=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K46,+'App.2-CC_NewCGAAP_DepExp_2013'!K46+((C46*0.5)/D46))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CC_NewCGAAP_DepExp_2013'!K46-J46), 0, +I46+'App.2-CC_NewCGAAP_DepExp_2013'!K46-J46)","v":0}]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D47=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K47,+'App.2-CC_NewCGAAP_DepExp_2013'!K47+((C47*0.5)/D47))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CC_NewCGAAP_DepExp_2013'!K47-J47), 0, +I47+'App.2-CC_NewCGAAP_DepExp_2013'!K47-J47)","v":0}]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D48=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K48,+'App.2-CC_NewCGAAP_DepExp_2013'!K48+((C48*0.5)/D48))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I48+'App.2-CC_NewCGAAP_DepExp_2013'!K48-J48), 0, +I48+'App.2-CC_NewCGAAP_DepExp_2013'!K48-J48)","v":0}]
[1970,"Load Management Controls Customer Premises",null,null,0,{"$f":"IF(D49=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K49,+'App.2-CC_NewCGAAP_DepExp_2013'!K49+((C49*0.5)/D49))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I49+'App.2-CC_NewCGAAP_DepExp_2013'!K49-J49), 0, +I49+'App.2-CC_NewCGAAP_DepExp_2013'!K49-J49)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D50=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K50,+'App.2-CC_NewCGAAP_DepExp_2013'!K50+((C50*0.5)/D50))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CC_NewCGAAP_DepExp_2013'!K50-J50), 0, +I50+'App.2-CC_NewCGAAP_DepExp_2013'!K50-J50)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D51=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K51,+'App.2-CC_NewCGAAP_DepExp_2013'!K51+((C51*0.5)/D51))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I51+'App.2-CC_NewCGAAP_DepExp_2013'!K51-J51), 0, +I51+'App.2-CC_NewCGAAP_DepExp_2013'!K51-J51)","v":0}]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D52=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K52,+'App.2-CC_NewCGAAP_DepExp_2013'!K52+((C52*0.5)/D52))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I52+'App.2-CC_NewCGAAP_DepExp_2013'!K52-J52), 0, +I52+'App.2-CC_NewCGAAP_DepExp_2013'!K52-J52)","v":0}]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D53=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K53,+'App.2-CC_NewCGAAP_DepExp_2013'!K53+((C53*0.5)/D53))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I53+'App.2-CC_NewCGAAP_DepExp_2013'!K53-J53), 0, +I53+'App.2-CC_NewCGAAP_DepExp_2013'!K53-J53)","v":0}]
[null,null,null,null,0,{"$f":"IF(D54=0,+'App.2-CC_NewCGAAP_DepExp_2013'!K54,+'App.2-CC_NewCGAAP_DepExp_2013'!K54+((C54*0.5)/D54))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I54+'App.2-CC_NewCGAAP_DepExp_2013'!K54-J54), 0, +I54+'App.2-CC_NewCGAAP_DepExp_2013'!K54-J54)","v":0}]
[null,"Total",{"$f":"SUM(C17:C54)","v":0},null,null,{"$f":"SUM(F17:F54)","v":0},0,0,0,0,0]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)",null,null,null,0]
[null,"Total Depreciation Expense",null,null,null,{"$f":"+F56+F55","v":0}]
[]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[3,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CE_MIFRS_DepExp_2015","index":4,"n_rows":63,"n_cols":8,"rows_kept":63,"cut":false,"hidden":true,"merged":[[64,1,65,7],[8,0,8,8],[9,0,9,8],[14,1,15,1],[14,6,15,6],[56,1,56,4],[58,1,58,7],[59,1,59,8],[61,1,61,8],[62,1,63,7],[10,0,10,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CE"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,2015,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2015 Depreciation Expense 1","2015 Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2014 Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D17=0,0,1/D17)","v":0},{"$f":"IF(D17=0,'App.2-CD_MIFRS_DepExp_2014'!K17,+'App.2-CD_MIFRS_DepExp_2014'!K17+((C17*0.5)/D17))","v":0},null,{"$f":"IF(ISERROR(+F17-G17), 0, +F17-G17)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D18=0,'App.2-CD_MIFRS_DepExp_2014'!K18,+'App.2-CD_MIFRS_DepExp_2014'!K18+((C18*0.5)/D18))","v":0},null,0]
[1805,"Land",null,null,0,{"$f":"IF(D19=0,'App.2-CD_MIFRS_DepExp_2014'!K19,+'App.2-CD_MIFRS_DepExp_2014'!K19+((C19*0.5)/D19))","v":0},null,0]
[1808,"Buildings",null,null,0,{"$f":"IF(D20=0,'App.2-CD_MIFRS_DepExp_2014'!K20,+'App.2-CD_MIFRS_DepExp_2014'!K20+((C20*0.5)/D20))","v":0},null,0]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D21=0,'App.2-CD_MIFRS_DepExp_2014'!K21,+'App.2-CD_MIFRS_DepExp_2014'!K21+((C21*0.5)/D21))","v":0},null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D22=0,'App.2-CD_MIFRS_DepExp_2014'!K22,+'App.2-CD_MIFRS_DepExp_2014'!K22+((C22*0.5)/D22))","v":0},null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D23=0,'App.2-CD_MIFRS_DepExp_2014'!K23,+'App.2-CD_MIFRS_DepExp_2014'!K23+((C23*0.5)/D23))","v":0},null,0]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D24=0,'App.2-CD_MIFRS_DepExp_2014'!K24,+'App.2-CD_MIFRS_DepExp_2014'!K24+((C24*0.5)/D24))","v":0},null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D25=0,'App.2-CD_MIFRS_DepExp_2014'!K25,+'App.2-CD_MIFRS_DepExp_2014'!K25+((C25*0.5)/D25))","v":0},null,0]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D26=0,'App.2-CD_MIFRS_DepExp_2014'!K26,+'App.2-CD_MIFRS_DepExp_2014'!K26+((C26*0.5)/D26))","v":0},null,0]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D27=0,'App.2-CD_MIFRS_DepExp_2014'!K27,+'App.2-CD_MIFRS_DepExp_2014'!K27+((C27*0.5)/D27))","v":0},null,0]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D28=0,'App.2-CD_MIFRS_DepExp_2014'!K28,+'App.2-CD_MIFRS_DepExp_2014'!K28+((C28*0.5)/D28))","v":0},null,0]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D29=0,'App.2-CD_MIFRS_DepExp_2014'!K29,+'App.2-CD_MIFRS_DepExp_2014'!K29+((C29*0.5)/D29))","v":0},null,0]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D30=0,'App.2-CD_MIFRS_DepExp_2014'!K30,+'App.2-CD_MIFRS_DepExp_2014'!K30+((C30*0.5)/D30))","v":0},null,0]
[1860,"Meters",null,null,0,{"$f":"IF(D31=0,'App.2-CD_MIFRS_DepExp_2014'!K31,+'App.2-CD_MIFRS_DepExp_2014'!K31+((C31*0.5)/D31))","v":0},null,0]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D32=0,'App.2-CD_MIFRS_DepExp_2014'!K32,+'App.2-CD_MIFRS_DepExp_2014'!K32+((C32*0.5)/D32))","v":0},null,0]
[1905,"Land",null,null,0,{"$f":"IF(D33=0,'App.2-CD_MIFRS_DepExp_2014'!K33,+'App.2-CD_MIFRS_DepExp_2014'!K33+((C33*0.5)/D33))","v":0},null,0]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D34=0,'App.2-CD_MIFRS_DepExp_2014'!K34,+'App.2-CD_MIFRS_DepExp_2014'!K34+((C34*0.5)/D34))","v":0},null,0]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D35=0,'App.2-CD_MIFRS_DepExp_2014'!K35,+'App.2-CD_MIFRS_DepExp_2014'!K35+((C35*0.5)/D35))","v":0},null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D36=0,'App.2-CD_MIFRS_DepExp_2014'!K36,+'App.2-CD_MIFRS_DepExp_2014'!K36+((C36*0.5)/D36))","v":0},null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D37=0,'App.2-CD_MIFRS_DepExp_2014'!K37,+'App.2-CD_MIFRS_DepExp_2014'!K37+((C37*0.5)/D37))","v":0},null,0]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D38=0,'App.2-CD_MIFRS_DepExp_2014'!K38,+'App.2-CD_MIFRS_DepExp_2014'!K38+((C38*0.5)/D38))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D39=0,'App.2-CD_MIFRS_DepExp_2014'!K39,+'App.2-CD_MIFRS_DepExp_2014'!K39+((C39*0.5)/D39))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D40=0,'App.2-CD_MIFRS_DepExp_2014'!K40,+'App.2-CD_MIFRS_DepExp_2014'!K40+((C40*0.5)/D40))","v":0},null,0]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D41=0,'App.2-CD_MIFRS_DepExp_2014'!K41,+'App.2-CD_MIFRS_DepExp_2014'!K41+((C41*0.5)/D41))","v":0},null,0]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D42=0,'App.2-CD_MIFRS_DepExp_2014'!K42,+'App.2-CD_MIFRS_DepExp_2014'!K42+((C42*0.5)/D42))","v":0},null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D43=0,'App.2-CD_MIFRS_DepExp_2014'!K43,+'App.2-CD_MIFRS_DepExp_2014'!K43+((C43*0.5)/D43))","v":0},null,0]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D44=0,'App.2-CD_MIFRS_DepExp_2014'!K44,+'App.2-CD_MIFRS_DepExp_2014'!K44+((C44*0.5)/D44))","v":0},null,0]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D45=0,'App.2-CD_MIFRS_DepExp_2014'!K45,+'App.2-CD_MIFRS_DepExp_2014'!K45+((C45*0.5)/D45))","v":0},null,0]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D46=0,'App.2-CD_MIFRS_DepExp_2014'!K46,+'App.2-CD_MIFRS_DepExp_2014'!K46+((C46*0.5)/D46))","v":0},null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D47=0,'App.2-CD_MIFRS_DepExp_2014'!K47,+'App.2-CD_MIFRS_DepExp_2014'!K47+((C47*0.5)/D47))","v":0},null,0]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D48=0,'App.2-CD_MIFRS_DepExp_2014'!K48,+'App.2-CD_MIFRS_DepExp_2014'!K48+((C48*0.5)/D48))","v":0},null,0]
[1970,"Load Management Controls Customer Premises",null,null,0,{"$f":"IF(D49=0,'App.2-CD_MIFRS_DepExp_2014'!K49,+'App.2-CD_MIFRS_DepExp_2014'!K49+((C49*0.5)/D49))","v":0},null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D50=0,'App.2-CD_MIFRS_DepExp_2014'!K50,+'App.2-CD_MIFRS_DepExp_2014'!K50+((C50*0.5)/D50))","v":0},null,0]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D51=0,'App.2-CD_MIFRS_DepExp_2014'!K51,+'App.2-CD_MIFRS_DepExp_2014'!K51+((C51*0.5)/D51))","v":0},null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D52=0,'App.2-CD_MIFRS_DepExp_2014'!K52,+'App.2-CD_MIFRS_DepExp_2014'!K52+((C52*0.5)/D52))","v":0},null,0]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D53=0,'App.2-CD_MIFRS_DepExp_2014'!K53,+'App.2-CD_MIFRS_DepExp_2014'!K53+((C53*0.5)/D53))","v":0},null,0]
[null,null,null,null,0,{"$f":"IF(D54=0,'App.2-CD_MIFRS_DepExp_2014'!K54,+'App.2-CD_MIFRS_DepExp_2014'!K54+((C54*0.5)/D54))","v":0},null,0]
[null,"Total",{"$f":"SUM(C17:C54)","v":0},null,null,{"$f":"SUM(F17:F54)","v":0},{"$f":"SUM(G17:G54)","v":0},{"$f":"SUM(H17:H54)","v":0}]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,"Total Depreciation expense to be included in the test year revenue requirement",null,null,null,{"$f":"SUM(F55:F56)","v":0}]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CF_OldCGAAP_DepExp_2013","index":5,"n_rows":62,"n_cols":12,"rows_kept":62,"cut":false,"hidden":true,"merged":[[58,1,58,11],[59,1,60,9],[61,1,62,11],[8,0,8,11],[9,0,9,11],[14,0,15,0],[14,1,15,1],[14,10,15,10],[10,1,10,10]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#REF!"}}]
[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-CF"]
["Depreciation and Amortization Expense"]
[null,"Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,"Year",2013,"Former CGAAP"]
[]
["Account","Description","Opening Regulatory Gross PP&E as at Jan 1, 2013","Less Fully Depreciated","Net for Depreciation","Additions","Total for Depreciation","Years","Depreciation Rate","Depreciation Expense","2013 Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 2"]
[null,null,"(a)","(b)","(c)","(d)","(e) = (c) + ½ x (d) 1","(f)","(g) = 1 / (f)","(h) = (e) / (f)",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"C17-D17","v":0},null,{"$f":"E17+0.5*F17","v":0},null,{"$f":"IF(H17=0,0,1/H17)","v":0},{"$f":"IF(H17=0,0,G17/H17)","v":0},null,{"$f":"IF(ISERROR(+J17-K17), 0, +J17-K17)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,{"$f":"C18-D18","v":0},null,{"$f":"E18+0.5*F18","v":0},null,0,0,null,0]
[1805,"Land",null,null,0,null,0,null,0,0,null,0]
[1808,"Buildings",null,null,0,null,0,null,0,0,null,0]
[1810,"Leasehold Improvements",null,null,0,null,0,null,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,null,0,null,0,0,null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,null,0,null,0,0,null,0]
[1825,"Storage Battery Equipment",null,null,0,null,0,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,null,0,null,0,0,null,0]
[1835,"Overhead Conductors & Devices",null,null,0,null,0,null,0,0,null,0]
[1840,"Underground Conduit",null,null,0,null,0,null,0,0,null,0]
[1845,"Underground Conductors & Devices",null,null,0,null,0,null,0,0,null,0]
[1850,"Line Transformers",null,null,0,null,0,null,0,0,null,0]
[1855,"Services (Overhead & Underground)",null,null,0,null,0,null,0,0,null,0]
[1860,"Meters",null,null,0,null,0,null,0,0,null,0]
[1860,"Meters (Smart Meters)",null,null,0,null,0,null,0,0,null,0]
[1905,"Land",null,null,0,null,0,null,0,0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,0,null,0,0,null,0]
[1910,"Leasehold Improvements",null,null,0,null,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,null,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equipment - Hardware",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,null,0,null,0,0,null,0]
[1930,"Transportation Equipment",null,null,0,null,0,null,0,0,null,0]
[1935,"Stores Equipment",null,null,0,null,0,null,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,null,0,null,0,0,null,0]
[1945,"Measurement & Testing Equipment",null,null,0,null,0,null,0,0,null,0]
[1950,"Power Operated Equipment",null,null,0,null,0,null,0,0,null,0]
[1955,"Communications Equipment",null,null,0,null,0,null,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,0,null,0,0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,0,null,0,0,null,0]
[1970,"Load Management Controls - Customer Premises",null,null,0,null,0,null,0,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,null,0,null,0,0,null,0]
[1980,"System Supervisor Equipment",null,null,0,null,0,null,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,0,null,0,0,null,0]
[1990,"Other Tangible Property",null,null,0,null,0,null,0,0,null,0]
[1995,"Contributions & Grants",null,null,0,null,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C17:C54)","v":0},{"$f":"SUM(D17:D54)","v":0},{"$f":"SUM(E17:E54)","v":0},{"$f":"SUM(F17:F54)","v":0},{"$f":"SUM(G17:G54)","v":0},null,null,{"$f":"SUM(J17:J54)","v":0},{"$f":"SUM(K17:K54)","v":0},{"$f":"SUM(L17:L54)","v":0}]
[]
["Notes:"]
[]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[]
["General","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CG_NewCGAAP_DepExp_2013","index":6,"n_rows":66,"n_cols":15,"rows_kept":66,"cut":false,"hidden":true,"merged":[[8,0,8,14],[9,0,9,14],[14,0,15,0],[14,1,15,1],[14,10,15,10],[14,13,15,13],[10,0,10,14],[65,1,66,14],[58,1,58,14],[59,1,59,14],[60,1,60,14],[61,1,61,14],[62,1,62,14],[63,1,63,14]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CO"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,"Year",2013,"Revised CGAAP "]
[]
["Account","Description","Opening NBV as at Jan 1, 2013 5","Additions","Average Remaining Life of Opening NBV 4","Years (new additions only) 3","Depreciation Rate on New Additions","Depreciation Expense on Opening NBV","Depreciation Expense on Additions 1","2013 Depreciation Expense","2013 Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 2","Depreciation Expense on 2013 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2013 Full Year Depreciation 6"]
[null,null,"(a)","(d)","(i)","(f)","(g) = 1 / (f)","(j) = (a) / (i)","(h)=((d)*0.5)/(f) ","(k) = (j) + (h)",null,"(m) = (k) - (l)","(n) = (d)/(f) ",null,"(p) = (j) + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,null,null,{"$f":"IF(F17=0,0,1/F17)","v":0},{"$f":"IF(E17=0,0,+C17/E17)","v":0},{"$f":"IF(F17=0,0,+(D17*0.5)/F17)","v":0},{"$f":"IF(ISERROR(+H17+I17), 0, +H17+I17)","v":0},null,{"$f":"IF(ISERROR(+J17-K17), 0, +J17-K17)","v":0},{"$f":"IF(F17=0,0,+(D17)/F17)","v":0},null,{"$f":"IF(ISERROR(+M17+H17-N17), 0, +M17+H17-N17)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,null,null,0,0,0,0,null,0,0,null,{"$f":"IF(ISERROR(+M18+H18-N18), 0, +M18+H18-N18)","v":0}]
[1805,"Land",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1808,"Buildings",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1810,"Leasehold Improvements",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1825,"Storage Battery Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1830,"Poles, Towers & Fixtures",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1835,"Overhead Conductors & Devices",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1840,"Underground Conduit",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1845,"Underground Conductors & Devices",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1850,"Line Transformers",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1855,"Services (Overhead & Underground)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1860,"Meters",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1860,"Meters (Smart Meters)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1905,"Land",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1908,"Buildings & Fixtures",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1910,"Leasehold Improvements",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equipment - Hardware",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1930,"Transportation Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1935,"Stores Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1945,"Measurement & Testing Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1950,"Power Operated Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1955,"Communications Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1960,"Miscellaneous Equipment ",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1970,"Load Management Controls - Customer Premises",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1980,"System Supervisor Equipment",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1990,"Other Tangible Property",null,null,null,null,0,0,0,0,null,0,0,null,0]
[1995,"Contributions & Grants",null,null,null,null,0,0,0,0,null,0,0,null,0]
[null,"Total",{"$f":"SUM(C17:C54)","v":0},{"$f":"SUM(D17:D54)","v":0},null,null,null,{"$f":"SUM(H17:H54)","v":0},0,0,0,0,0,0,0]
[]
["Notes:"]
[]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[3,"The applicant should ensure that the years for new additions of assets are the asset useful lives determined by management in accordance with the Board's regulatory accounting policies.   The capitalization and depreciation expense accounting changes should be implemented consistent with the Board’s regulatory accounting policies as set out for MIFRS as contained in the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, the Kinectrics Report, and the Revised 2012 Accounting Procedures Handbook for Electricity Distributors."]
[4,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding 2013 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, 2013, the effective date of the changes in policies, 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 of January 1, 2013.  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 of January 1, 2013."]
[5," NBV must exclude assets still on the books but which have been fully amortized or depreciated."]
[6,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CH_MIFRS_DepExp_2014","index":7,"n_rows":64,"n_cols":11,"rows_kept":64,"cut":false,"hidden":true,"merged":[[59,1,59,10],[60,1,60,10],[61,1,61,10],[63,1,64,10],[8,0,8,10],[9,0,9,10],[14,0,15,0],[14,1,15,1],[14,6,15,6],[14,9,15,9],[10,0,10,10],[56,1,56,4]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#REF!"}}]
[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-CP"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,null,null,2014,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2014 Depreciation Expense 1","2014 Depreciation Expense per Apppendix 2-BA Fixed Assets, Column J\n (l)","Variance 2","Depreciation Expense on 2014 Full Year Additions","Less Depreciation Expense on Assets Fully Depreciated during the year\n(o)","2014 Full Year Depreciation 3"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2013 Full Year Deprecation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)","(n)=((d))/(f) ",null,"(p) = 2013 Full Year Depreciation  + (n) - (o)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D17=0,0,1/D17)","v":0},{"$f":"IF(D17=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O17,+'App.2-CG_NewCGAAP_DepExp_2013'!O17+((C17*0.5)/D17))","v":0},null,{"$f":"IF(ISERROR(+F17-G17), 0, +F17-G17)","v":0},{"$f":"IF(D17=0,0,+(C17)/D17)","v":0},null,{"$f":"IF(ISERROR(+I17+'App.2-CG_NewCGAAP_DepExp_2013'!O17-J17), 0, +I17+'App.2-CG_NewCGAAP_DepExp_2013'!O17-J17)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D18=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O18,+'App.2-CG_NewCGAAP_DepExp_2013'!O18+((C18*0.5)/D18))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I18+'App.2-CG_NewCGAAP_DepExp_2013'!O18-J18), 0, +I18+'App.2-CG_NewCGAAP_DepExp_2013'!O18-J18)","v":0}]
[1805,"Land",null,null,0,{"$f":"IF(D19=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O19,+'App.2-CG_NewCGAAP_DepExp_2013'!O19+((C19*0.5)/D19))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I19+'App.2-CG_NewCGAAP_DepExp_2013'!O19-J19), 0, +I19+'App.2-CG_NewCGAAP_DepExp_2013'!O19-J19)","v":0}]
[1808,"Buildings",null,null,0,{"$f":"IF(D20=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O20,+'App.2-CG_NewCGAAP_DepExp_2013'!O20+((C20*0.5)/D20))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I20+'App.2-CG_NewCGAAP_DepExp_2013'!O20-J20), 0, +I20+'App.2-CG_NewCGAAP_DepExp_2013'!O20-J20)","v":0}]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D21=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O21,+'App.2-CG_NewCGAAP_DepExp_2013'!O21+((C21*0.5)/D21))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I21+'App.2-CG_NewCGAAP_DepExp_2013'!O21-J21), 0, +I21+'App.2-CG_NewCGAAP_DepExp_2013'!O21-J21)","v":0}]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D22=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O22,+'App.2-CG_NewCGAAP_DepExp_2013'!O22+((C22*0.5)/D22))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I22+'App.2-CG_NewCGAAP_DepExp_2013'!O22-J22), 0, +I22+'App.2-CG_NewCGAAP_DepExp_2013'!O22-J22)","v":0}]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D23=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O23,+'App.2-CG_NewCGAAP_DepExp_2013'!O23+((C23*0.5)/D23))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I23+'App.2-CG_NewCGAAP_DepExp_2013'!O23-J23), 0, +I23+'App.2-CG_NewCGAAP_DepExp_2013'!O23-J23)","v":0}]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D24=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O24,+'App.2-CG_NewCGAAP_DepExp_2013'!O24+((C24*0.5)/D24))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I24+'App.2-CG_NewCGAAP_DepExp_2013'!O24-J24), 0, +I24+'App.2-CG_NewCGAAP_DepExp_2013'!O24-J24)","v":0}]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D25=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O25,+'App.2-CG_NewCGAAP_DepExp_2013'!O25+((C25*0.5)/D25))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I25+'App.2-CG_NewCGAAP_DepExp_2013'!O25-J25), 0, +I25+'App.2-CG_NewCGAAP_DepExp_2013'!O25-J25)","v":0}]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D26=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O26,+'App.2-CG_NewCGAAP_DepExp_2013'!O26+((C26*0.5)/D26))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I26+'App.2-CG_NewCGAAP_DepExp_2013'!O26-J26), 0, +I26+'App.2-CG_NewCGAAP_DepExp_2013'!O26-J26)","v":0}]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D27=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O27,+'App.2-CG_NewCGAAP_DepExp_2013'!O27+((C27*0.5)/D27))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I27+'App.2-CG_NewCGAAP_DepExp_2013'!O27-J27), 0, +I27+'App.2-CG_NewCGAAP_DepExp_2013'!O27-J27)","v":0}]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D28=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O28,+'App.2-CG_NewCGAAP_DepExp_2013'!O28+((C28*0.5)/D28))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I28+'App.2-CG_NewCGAAP_DepExp_2013'!O28-J28), 0, +I28+'App.2-CG_NewCGAAP_DepExp_2013'!O28-J28)","v":0}]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D29=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O29,+'App.2-CG_NewCGAAP_DepExp_2013'!O29+((C29*0.5)/D29))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I29+'App.2-CG_NewCGAAP_DepExp_2013'!O29-J29), 0, +I29+'App.2-CG_NewCGAAP_DepExp_2013'!O29-J29)","v":0}]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D30=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O30,+'App.2-CG_NewCGAAP_DepExp_2013'!O30+((C30*0.5)/D30))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I30+'App.2-CG_NewCGAAP_DepExp_2013'!O30-J30), 0, +I30+'App.2-CG_NewCGAAP_DepExp_2013'!O30-J30)","v":0}]
[1860,"Meters",null,null,0,{"$f":"IF(D31=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O31,+'App.2-CG_NewCGAAP_DepExp_2013'!O31+((C31*0.5)/D31))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I31+'App.2-CG_NewCGAAP_DepExp_2013'!O31-J31), 0, +I31+'App.2-CG_NewCGAAP_DepExp_2013'!O31-J31)","v":0}]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D32=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O32,+'App.2-CG_NewCGAAP_DepExp_2013'!O32+((C32*0.5)/D32))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I32+'App.2-CG_NewCGAAP_DepExp_2013'!O32-J32), 0, +I32+'App.2-CG_NewCGAAP_DepExp_2013'!O32-J32)","v":0}]
[1905,"Land",null,null,0,{"$f":"IF(D33=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O33,+'App.2-CG_NewCGAAP_DepExp_2013'!O33+((C33*0.5)/D33))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I33+'App.2-CG_NewCGAAP_DepExp_2013'!O33-J33), 0, +I33+'App.2-CG_NewCGAAP_DepExp_2013'!O33-J33)","v":0}]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D34=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O34,+'App.2-CG_NewCGAAP_DepExp_2013'!O34+((C34*0.5)/D34))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I34+'App.2-CG_NewCGAAP_DepExp_2013'!O34-J34), 0, +I34+'App.2-CG_NewCGAAP_DepExp_2013'!O34-J34)","v":0}]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D35=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O35,+'App.2-CG_NewCGAAP_DepExp_2013'!O35+((C35*0.5)/D35))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I35+'App.2-CG_NewCGAAP_DepExp_2013'!O35-J35), 0, +I35+'App.2-CG_NewCGAAP_DepExp_2013'!O35-J35)","v":0}]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D36=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O36,+'App.2-CG_NewCGAAP_DepExp_2013'!O36+((C36*0.5)/D36))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I36+'App.2-CG_NewCGAAP_DepExp_2013'!O36-J36), 0, +I36+'App.2-CG_NewCGAAP_DepExp_2013'!O36-J36)","v":0}]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D37=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O37,+'App.2-CG_NewCGAAP_DepExp_2013'!O37+((C37*0.5)/D37))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I37+'App.2-CG_NewCGAAP_DepExp_2013'!O37-J37), 0, +I37+'App.2-CG_NewCGAAP_DepExp_2013'!O37-J37)","v":0}]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D38=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O38,+'App.2-CG_NewCGAAP_DepExp_2013'!O38+((C38*0.5)/D38))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I38+'App.2-CG_NewCGAAP_DepExp_2013'!O38-J38), 0, +I38+'App.2-CG_NewCGAAP_DepExp_2013'!O38-J38)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D39=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O39,+'App.2-CG_NewCGAAP_DepExp_2013'!O39+((C39*0.5)/D39))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I39+'App.2-CG_NewCGAAP_DepExp_2013'!O39-J39), 0, +I39+'App.2-CG_NewCGAAP_DepExp_2013'!O39-J39)","v":0}]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D40=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O40,+'App.2-CG_NewCGAAP_DepExp_2013'!O40+((C40*0.5)/D40))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I40+'App.2-CG_NewCGAAP_DepExp_2013'!O40-J40), 0, +I40+'App.2-CG_NewCGAAP_DepExp_2013'!O40-J40)","v":0}]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D41=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O41,+'App.2-CG_NewCGAAP_DepExp_2013'!O41+((C41*0.5)/D41))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I41+'App.2-CG_NewCGAAP_DepExp_2013'!O41-J41), 0, +I41+'App.2-CG_NewCGAAP_DepExp_2013'!O41-J41)","v":0}]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D42=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O42,+'App.2-CG_NewCGAAP_DepExp_2013'!O42+((C42*0.5)/D42))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I42+'App.2-CG_NewCGAAP_DepExp_2013'!O42-J42), 0, +I42+'App.2-CG_NewCGAAP_DepExp_2013'!O42-J42)","v":0}]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D43=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O43,+'App.2-CG_NewCGAAP_DepExp_2013'!O43+((C43*0.5)/D43))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I43+'App.2-CG_NewCGAAP_DepExp_2013'!O43-J43), 0, +I43+'App.2-CG_NewCGAAP_DepExp_2013'!O43-J43)","v":0}]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D44=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O44,+'App.2-CG_NewCGAAP_DepExp_2013'!O44+((C44*0.5)/D44))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I44+'App.2-CG_NewCGAAP_DepExp_2013'!O44-J44), 0, +I44+'App.2-CG_NewCGAAP_DepExp_2013'!O44-J44)","v":0}]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D45=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O45,+'App.2-CG_NewCGAAP_DepExp_2013'!O45+((C45*0.5)/D45))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I45+'App.2-CG_NewCGAAP_DepExp_2013'!O45-J45), 0, +I45+'App.2-CG_NewCGAAP_DepExp_2013'!O45-J45)","v":0}]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D46=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O46,+'App.2-CG_NewCGAAP_DepExp_2013'!O46+((C46*0.5)/D46))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I46+'App.2-CG_NewCGAAP_DepExp_2013'!O46-J46), 0, +I46+'App.2-CG_NewCGAAP_DepExp_2013'!O46-J46)","v":0}]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D47=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O47,+'App.2-CG_NewCGAAP_DepExp_2013'!O47+((C47*0.5)/D47))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I47+'App.2-CG_NewCGAAP_DepExp_2013'!O47-J47), 0, +I47+'App.2-CG_NewCGAAP_DepExp_2013'!O47-J47)","v":0}]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D48=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O48,+'App.2-CG_NewCGAAP_DepExp_2013'!O48+((C48*0.5)/D48))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I48+'App.2-CG_NewCGAAP_DepExp_2013'!O48-J48), 0, +I48+'App.2-CG_NewCGAAP_DepExp_2013'!O48-J48)","v":0}]
[1970,"Load Management Controls - Customer Premises",null,null,0,{"$f":"IF(D49=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O49,+'App.2-CG_NewCGAAP_DepExp_2013'!O49+((C49*0.5)/D49))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I49+'App.2-CG_NewCGAAP_DepExp_2013'!O49-J49), 0, +I49+'App.2-CG_NewCGAAP_DepExp_2013'!O49-J49)","v":0}]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D50=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O50,+'App.2-CG_NewCGAAP_DepExp_2013'!O50+((C50*0.5)/D50))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I50+'App.2-CG_NewCGAAP_DepExp_2013'!O50-J50), 0, +I50+'App.2-CG_NewCGAAP_DepExp_2013'!O50-J50)","v":0}]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D51=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O51,+'App.2-CG_NewCGAAP_DepExp_2013'!O51+((C51*0.5)/D51))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I51+'App.2-CG_NewCGAAP_DepExp_2013'!O51-J51), 0, +I51+'App.2-CG_NewCGAAP_DepExp_2013'!O51-J51)","v":0}]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D52=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O52,+'App.2-CG_NewCGAAP_DepExp_2013'!O52+((C52*0.5)/D52))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I52+'App.2-CG_NewCGAAP_DepExp_2013'!O52-J52), 0, +I52+'App.2-CG_NewCGAAP_DepExp_2013'!O52-J52)","v":0}]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D53=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O53,+'App.2-CG_NewCGAAP_DepExp_2013'!O53+((C53*0.5)/D53))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I53+'App.2-CG_NewCGAAP_DepExp_2013'!O53-J53), 0, +I53+'App.2-CG_NewCGAAP_DepExp_2013'!O53-J53)","v":0}]
[null,null,null,null,0,{"$f":"IF(D54=0,+'App.2-CG_NewCGAAP_DepExp_2013'!O54,+'App.2-CG_NewCGAAP_DepExp_2013'!O54+((C54*0.5)/D54))","v":0},null,0,0,null,{"$f":"IF(ISERROR(+I54+'App.2-CG_NewCGAAP_DepExp_2013'!O54-J54), 0, +I54+'App.2-CG_NewCGAAP_DepExp_2013'!O54-J54)","v":0}]
[null,"Total",{"$f":"SUM(C17:C54)","v":0},null,null,{"$f":"SUM(F17:F54)","v":0},0,0,0,0,0]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,"Total Depreciation Expense",null,null,null,{"$f":"SUM(F55:F56)","v":0}]
[]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[3,"This column refers to the calculated full year depreciation but excludes the depreciation expense on assets fully depreciated during the year.  This column is used for the purpose of calculating depreciation expense in the following year on the next worksheet."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-CI MIFRS_DepExp_2015","index":8,"n_rows":62,"n_cols":8,"rows_kept":62,"cut":false,"hidden":true,"merged":[[10,0,10,7],[9,0,9,8],[14,1,15,1],[14,6,15,6],[8,0,8,7],[60,1,60,8],[61,1,62,7],[58,1,58,7],[59,1,59,8],[56,1,56,4]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#REF!"}}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-CQ"]
["Depreciation and Amortization Expense"]
["Assumes the applicant made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013 and will adopt IFRS for financial reporting purposes effective January 1, 2015."]
[]
[null,null,null,2015,"MIFRS"]
[]
["Account","Description","Additions","Years (new additions only)","Depreciation Rate on New Additions","2015 Depreciation Expense 1","2015 Depreciation Expense per Appendix 2-BA Fixed Assets, Column J\n (l)","Variance 2"]
[null,null,"(d)","(f)","(g) = 1 / (f)","(h)=2014 Full Year Depreciation + ((d)*0.5)/(f) ",null,"(m) = (h) - (l)"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"IF(D17=0,0,1/D17)","v":0},{"$f":"IF(D17=0,'App.2-CH_MIFRS_DepExp_2014'!K17,+'App.2-CH_MIFRS_DepExp_2014'!K17+((C17*0.5)/D17))","v":0},null,{"$f":"IF(ISERROR(+F17-G17), 0, +F17-G17)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,0,{"$f":"IF(D18=0,'App.2-CH_MIFRS_DepExp_2014'!K18,+'App.2-CH_MIFRS_DepExp_2014'!K18+((C18*0.5)/D18))","v":0},null,0]
[1805,"Land",null,null,0,{"$f":"IF(D19=0,'App.2-CH_MIFRS_DepExp_2014'!K19,+'App.2-CH_MIFRS_DepExp_2014'!K19+((C19*0.5)/D19))","v":0},null,0]
[1808,"Buildings",null,null,0,{"$f":"IF(D20=0,'App.2-CH_MIFRS_DepExp_2014'!K20,+'App.2-CH_MIFRS_DepExp_2014'!K20+((C20*0.5)/D20))","v":0},null,0]
[1810,"Leasehold Improvements",null,null,0,{"$f":"IF(D21=0,'App.2-CH_MIFRS_DepExp_2014'!K21,+'App.2-CH_MIFRS_DepExp_2014'!K21+((C21*0.5)/D21))","v":0},null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,{"$f":"IF(D22=0,'App.2-CH_MIFRS_DepExp_2014'!K22,+'App.2-CH_MIFRS_DepExp_2014'!K22+((C22*0.5)/D22))","v":0},null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,{"$f":"IF(D23=0,'App.2-CH_MIFRS_DepExp_2014'!K23,+'App.2-CH_MIFRS_DepExp_2014'!K23+((C23*0.5)/D23))","v":0},null,0]
[1825,"Storage Battery Equipment",null,null,0,{"$f":"IF(D24=0,'App.2-CH_MIFRS_DepExp_2014'!K24,+'App.2-CH_MIFRS_DepExp_2014'!K24+((C24*0.5)/D24))","v":0},null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,{"$f":"IF(D25=0,'App.2-CH_MIFRS_DepExp_2014'!K25,+'App.2-CH_MIFRS_DepExp_2014'!K25+((C25*0.5)/D25))","v":0},null,0]
[1835,"Overhead Conductors & Devices",null,null,0,{"$f":"IF(D26=0,'App.2-CH_MIFRS_DepExp_2014'!K26,+'App.2-CH_MIFRS_DepExp_2014'!K26+((C26*0.5)/D26))","v":0},null,0]
[1840,"Underground Conduit",null,null,0,{"$f":"IF(D27=0,'App.2-CH_MIFRS_DepExp_2014'!K27,+'App.2-CH_MIFRS_DepExp_2014'!K27+((C27*0.5)/D27))","v":0},null,0]
[1845,"Underground Conductors & Devices",null,null,0,{"$f":"IF(D28=0,'App.2-CH_MIFRS_DepExp_2014'!K28,+'App.2-CH_MIFRS_DepExp_2014'!K28+((C28*0.5)/D28))","v":0},null,0]
[1850,"Line Transformers",null,null,0,{"$f":"IF(D29=0,'App.2-CH_MIFRS_DepExp_2014'!K29,+'App.2-CH_MIFRS_DepExp_2014'!K29+((C29*0.5)/D29))","v":0},null,0]
[1855,"Services (Overhead & Underground)",null,null,0,{"$f":"IF(D30=0,'App.2-CH_MIFRS_DepExp_2014'!K30,+'App.2-CH_MIFRS_DepExp_2014'!K30+((C30*0.5)/D30))","v":0},null,0]
[1860,"Meters",null,null,0,{"$f":"IF(D31=0,'App.2-CH_MIFRS_DepExp_2014'!K31,+'App.2-CH_MIFRS_DepExp_2014'!K31+((C31*0.5)/D31))","v":0},null,0]
[1860,"Meters (Smart Meters)",null,null,0,{"$f":"IF(D32=0,'App.2-CH_MIFRS_DepExp_2014'!K32,+'App.2-CH_MIFRS_DepExp_2014'!K32+((C32*0.5)/D32))","v":0},null,0]
[1905,"Land",null,null,0,{"$f":"IF(D33=0,'App.2-CH_MIFRS_DepExp_2014'!K33,+'App.2-CH_MIFRS_DepExp_2014'!K33+((C33*0.5)/D33))","v":0},null,0]
[1908,"Buildings & Fixtures",null,null,0,{"$f":"IF(D34=0,'App.2-CH_MIFRS_DepExp_2014'!K34,+'App.2-CH_MIFRS_DepExp_2014'!K34+((C34*0.5)/D34))","v":0},null,0]
[1910,"Leasehold Improvements",null,null,0,{"$f":"IF(D35=0,'App.2-CH_MIFRS_DepExp_2014'!K35,+'App.2-CH_MIFRS_DepExp_2014'!K35+((C35*0.5)/D35))","v":0},null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,{"$f":"IF(D36=0,'App.2-CH_MIFRS_DepExp_2014'!K36,+'App.2-CH_MIFRS_DepExp_2014'!K36+((C36*0.5)/D36))","v":0},null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,{"$f":"IF(D37=0,'App.2-CH_MIFRS_DepExp_2014'!K37,+'App.2-CH_MIFRS_DepExp_2014'!K37+((C37*0.5)/D37))","v":0},null,0]
[1920,"Computer Equipment - Hardware",null,null,0,{"$f":"IF(D38=0,'App.2-CH_MIFRS_DepExp_2014'!K38,+'App.2-CH_MIFRS_DepExp_2014'!K38+((C38*0.5)/D38))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,{"$f":"IF(D39=0,'App.2-CH_MIFRS_DepExp_2014'!K39,+'App.2-CH_MIFRS_DepExp_2014'!K39+((C39*0.5)/D39))","v":0},null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,{"$f":"IF(D40=0,'App.2-CH_MIFRS_DepExp_2014'!K40,+'App.2-CH_MIFRS_DepExp_2014'!K40+((C40*0.5)/D40))","v":0},null,0]
[1930,"Transportation Equipment",null,null,0,{"$f":"IF(D41=0,'App.2-CH_MIFRS_DepExp_2014'!K41,+'App.2-CH_MIFRS_DepExp_2014'!K41+((C41*0.5)/D41))","v":0},null,0]
[1935,"Stores Equipment",null,null,0,{"$f":"IF(D42=0,'App.2-CH_MIFRS_DepExp_2014'!K42,+'App.2-CH_MIFRS_DepExp_2014'!K42+((C42*0.5)/D42))","v":0},null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,{"$f":"IF(D43=0,'App.2-CH_MIFRS_DepExp_2014'!K43,+'App.2-CH_MIFRS_DepExp_2014'!K43+((C43*0.5)/D43))","v":0},null,0]
[1945,"Measurement & Testing Equipment",null,null,0,{"$f":"IF(D44=0,'App.2-CH_MIFRS_DepExp_2014'!K44,+'App.2-CH_MIFRS_DepExp_2014'!K44+((C44*0.5)/D44))","v":0},null,0]
[1950,"Power Operated Equipment",null,null,0,{"$f":"IF(D45=0,'App.2-CH_MIFRS_DepExp_2014'!K45,+'App.2-CH_MIFRS_DepExp_2014'!K45+((C45*0.5)/D45))","v":0},null,0]
[1955,"Communications Equipment",null,null,0,{"$f":"IF(D46=0,'App.2-CH_MIFRS_DepExp_2014'!K46,+'App.2-CH_MIFRS_DepExp_2014'!K46+((C46*0.5)/D46))","v":0},null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,{"$f":"IF(D47=0,'App.2-CH_MIFRS_DepExp_2014'!K47,+'App.2-CH_MIFRS_DepExp_2014'!K47+((C47*0.5)/D47))","v":0},null,0]
[1960,"Miscellaneous Equipment ",null,null,0,{"$f":"IF(D48=0,'App.2-CH_MIFRS_DepExp_2014'!K48,+'App.2-CH_MIFRS_DepExp_2014'!K48+((C48*0.5)/D48))","v":0},null,0]
[1970,"Load Management Controls - Customer Premises",null,null,0,{"$f":"IF(D49=0,'App.2-CH_MIFRS_DepExp_2014'!K49,+'App.2-CH_MIFRS_DepExp_2014'!K49+((C49*0.5)/D49))","v":0},null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,{"$f":"IF(D50=0,'App.2-CH_MIFRS_DepExp_2014'!K50,+'App.2-CH_MIFRS_DepExp_2014'!K50+((C50*0.5)/D50))","v":0},null,0]
[1980,"System Supervisor Equipment",null,null,0,{"$f":"IF(D51=0,'App.2-CH_MIFRS_DepExp_2014'!K51,+'App.2-CH_MIFRS_DepExp_2014'!K51+((C51*0.5)/D51))","v":0},null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,{"$f":"IF(D52=0,'App.2-CH_MIFRS_DepExp_2014'!K52,+'App.2-CH_MIFRS_DepExp_2014'!K52+((C52*0.5)/D52))","v":0},null,0]
[1990,"Other Tangible Property",null,null,0,{"$f":"IF(D53=0,'App.2-CH_MIFRS_DepExp_2014'!K53,+'App.2-CH_MIFRS_DepExp_2014'!K53+((C53*0.5)/D53))","v":0},null,0]
[1995,"Contributions & Grants",null,null,0,{"$f":"IF(D54=0,'App.2-CH_MIFRS_DepExp_2014'!K54,+'App.2-CH_MIFRS_DepExp_2014'!K54+((C54*0.5)/D54))","v":0},null,0]
[null,"Total",{"$f":"SUM(C17:C54)","v":0},null,null,{"$f":"SUM(F17:F54)","v":0},{"$f":"SUM(G17:G54)","v":0},{"$f":"SUM(H17:H54)","v":0}]
[null,"Depreciation exp. adj. from gain or loss on the retirement of assets (pool of like assets)"]
[null,"Total Depreciation expense to be included in the test year revenue requirement",null,null,null,{"$f":"SUM(F55:F56)","v":0}]
["Notes:"]
[1,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[2,"The applicant must provide an explanation of material variances in evidence."]
[]
["General:","Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Asset Retirement Obligations (AROs), depreciation and accretion expense should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]

{"sheet":"App.2-FA Proposed REG Inves (2","index":9,"n_rows":92,"n_cols":7,"rows_kept":92,"cut":false,"hidden":true,"merged":[[16,0,16,6],[17,0,17,6],[8,0,8,6],[9,0,9,6],[11,0,11,6],[12,0,12,6],[13,0,13,5],[14,0,14,5]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#REF!"}}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-FA"]
["Renewable Generation Connection Investment Summary (over the rate setting period)"]
[]
["Enter the details of the Renewable Generation Connection projects as described in Section 2.5.2.5 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. (pg 15, EB-2009-0349)"]
[]
[]
["Part A"]
["REI Investments (Direct Benefit at 6%)",null,2015,{"$f":"C22+1","v":2016},{"$f":"D22+1","v":2017},2018,2019]
["Project 1"]
["Name: REI Connection Project"]
["Capital Costs",null,1000,0,1000,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 2"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 3"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 4"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 5"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C49,C43,C37,C31,C25)","v":1000},{"$f":"SUM(D49,D43,D37,D31,D25)","v":0},1000,0,0]
["Total OM&A (Start-Up)",null,{"$f":"SUM(C50,C44,C38,C32,C26)","v":0},0,0,0,0]
["Total OM&A (Ongoing)",null,{"$f":"SUM(C51,C45,C39,C33,C27)","v":0},0,0,0,0]
[]
[]
["Part B"]
["Expansion Investments (Direct Benefit at 17%)",null,2015,{"$f":"C59+1","v":2016},{"$f":"D59+1","v":2017},2018,2019]
["Project 1"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 2"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 3"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 4"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Project 5"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C86,C80,C74,C68,C62)","v":0},{"$f":"SUM(D86,D80,D74,D68,D62)","v":0},0,0,0]
["Total OM&A (Start-Up)",null,{"$f":"SUM(C87,C81,C75,C69,C63)","v":0},0,0,0,0]
["Total OM&A (Ongoing)",null,{"$f":"SUM(C88,C82,C76,C70,C64)","v":0},0,0,0,0]

{"sheet":"App.2-FB Calc of REG Improv (2","index":10,"n_rows":95,"n_cols":18,"rows_kept":95,"cut":false,"hidden":true,"merged":[[49,0,49,1],[8,0,8,6],[9,0,9,6],[11,0,11,6],[12,0,12,6],[13,0,13,6],[16,3,16,5],[16,6,16,8],[16,9,16,11],[16,12,16,14],[16,15,16,17],[46,0,46,11],[48,0,48,11],[51,4,51,5],[51,7,51,8],[51,10,51,11],[51,13,51,14],[51,16,51,17]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#REF!"}}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-FB"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part A of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["Rate Riders are not calculated for Test Year as these assets and costs are already in the distributor's rate base/revenue requirement."]
[]
[]
[null,null,null,"2015 Test Year",null,null,2016,null,null,2017,2016,null,2018,null,null,2019]
[null,null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,"Total",0.06,0.94,"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,null,{"$f":"D82","v":490},{"$f":"D20*E19","v":29.4},{"$f":"D20*F19","v":460.59999999999997},{"$f":"E82","v":960},{"$f":"G20*H19","v":57.599999999999994},{"$f":"G20*I19","v":902.4},{"$f":"F82","v":1410},{"$f":"J20*K19","v":84.6},{"$f":"J20*L19","v":1325.3999999999999},{"$f":"G82","v":1840},{"$f":"M20*N19","v":110.39999999999999},{"$f":"M20*O19","v":1729.6},{"$f":"H82","v":1760},{"$f":"P20*Q19","v":105.6},{"$f":"P20*R19","v":1654.3999999999999}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Inves (2'!C55","v":0},{"$f":"D21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!D55","v":0},{"$f":"G21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!E55","v":0},{"$f":"J21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!F55","v":0},{"$f":"M21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!G55","v":0},{"$f":"P21","v":0}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Inves (2'!C54","v":0},{"$f":"D22*E19","v":0},{"$f":"D22*F19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!D54","v":0},{"$f":"G22*H19","v":0},{"$f":"G22*I19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!E54","v":0},{"$f":"J22*K19","v":0},{"$f":"J22*L19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!F54","v":0},{"$f":"M22*N19","v":0},{"$f":"M22*O19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!G54","v":0},{"$f":"P22*Q19","v":0},{"$f":"P22*R19","v":0}]
["WCA",0.13,null,null,{"$f":"(E21+E22)*$B$23","v":0},{"$f":"F22*$B$23","v":0},null,{"$f":"(H21+H22)*$B$23","v":0},{"$f":"I22*$B$23","v":0},null,{"$f":"(K21+K22)*$B$23","v":0},{"$f":"L22*$B$23","v":0},null,{"$f":"(N21+N22)*$B$23","v":0},{"$f":"O22*$B$23","v":0},null,{"$f":"(Q21+Q22)*$B$23","v":0},{"$f":"R22*$B$23","v":0}]
["Rate Base",null,null,null,{"$f":"SUM(E20+E23)","v":29.4},{"$f":"SUM(F20+F23)","v":460.59999999999997},null,{"$f":"SUM(H20+H23)","v":57.599999999999994},{"$f":"SUM(I20+I23)","v":902.4},null,{"$f":"SUM(K20+K23)","v":84.6},{"$f":"SUM(L20+L23)","v":1325.3999999999999},null,{"$f":"SUM(N20+N23)","v":110.39999999999999},{"$f":"SUM(O20+O23)","v":1729.6},null,{"$f":"SUM(Q20+Q23)","v":105.6},{"$f":"SUM(R20+R23)","v":1654.3999999999999}]
[]
[]
["Deemed ST Debt",0.04,null,null,{"$f":"E24*$B$27","v":1.1759999999999999},{"$f":"F24*$B$27","v":18.423999999999999},null,{"$f":"H24*$B$27","v":2.3039999999999998},{"$f":"I24*$B$27","v":36.095999999999997},null,{"$f":"K24*$B$27","v":3.3839999999999999},{"$f":"L24*$B$27","v":53.015999999999998},null,{"$f":"N24*$B$27","v":4.4159999999999995},{"$f":"O24*$B$27","v":69.183999999999997},null,{"$f":"Q24*$B$27","v":4.2240000000000002},{"$f":"R24*$B$27","v":66.176000000000002}]
["Deemed LT Debt",0.56000000000000005,null,null,{"$f":"E24*$B$28","v":16.464000000000002},{"$f":"F24*$B$28","v":257.93599999999998},null,{"$f":"H24*$B$28","v":32.256},{"$f":"I24*$B$28","v":505.34400000000005},null,{"$f":"K24*$B$28","v":47.376000000000005},{"$f":"L24*$B$28","v":742.22400000000005},null,{"$f":"N24*$B$28","v":61.823999999999998},{"$f":"O24*$B$28","v":968.57600000000002},null,{"$f":"Q24*$B$28","v":59.136000000000003},{"$f":"R24*$B$28","v":926.46400000000006}]
["Deemed Equity",0.4,null,null,{"$f":"E24*$B$29","v":11.76},{"$f":"F24*$B$29","v":184.24},null,{"$f":"H24*$B$29","v":23.04},{"$f":"I24*$B$29","v":360.96000000000004},null,{"$f":"K24*$B$29","v":33.839999999999996},{"$f":"L24*$B$29","v":530.16},null,{"$f":"N24*$B$29","v":44.16},{"$f":"O24*$B$29","v":691.84},null,{"$f":"Q24*$B$29","v":42.24},{"$f":"R24*$B$29","v":661.76}]
[]
["ST Interest",2.4E-2,null,null,{"$f":"E27*$B31","v":2.8223999999999999E-2},{"$f":"F27*$B31","v":0.44217600000000001},null,{"$f":"H27*$B31","v":5.5295999999999998E-2},{"$f":"I27*$B31","v":0.86630399999999996},null,{"$f":"K27*$B31","v":8.1215999999999997E-2},{"$f":"L27*$B31","v":1.272384},null,{"$f":"N27*$B31","v":0.10598399999999999},{"$f":"O27*$B31","v":1.6604159999999999},null,{"$f":"Q27*$B31","v":0.10137600000000001},{"$f":"R27*$B31","v":1.5882240000000001}]
["LT Interest",5.6000000000000001E-2,null,null,{"$f":"E28*$B32","v":0.92198400000000014},14.444415999999999,null,{"$f":"H28*$B32","v":1.8063359999999999},28.299264000000004,null,{"$f":"K28*$B32","v":2.6530560000000003},41.564544000000005,null,{"$f":"N28*$B32","v":3.4621439999999999},54.240256000000002,null,{"$f":"Q28*$B32","v":3.3116160000000003},51.881984000000003]
["ROE",8.5000000000000006E-2,null,null,0.99960000000000004,15.660400000000003,null,1.9584000000000001,30.681600000000007,null,2.8763999999999998,45.063600000000001,null,3.7536,58.806400000000004,null,3.5904000000000003,56.249600000000001]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E31:E33)","v":1.9498080000000002},{"$f":"SUM(F31:F33)","v":30.546992000000003},null,{"$f":"SUM(H31:H33)","v":3.8200320000000003},{"$f":"SUM(I31:I33)","v":59.847168000000011},null,{"$f":"SUM(K31:K33)","v":5.6106720000000001},{"$f":"SUM(L31:L33)","v":87.900528000000008},null,{"$f":"SUM(N31:N33)","v":7.3217280000000002},{"$f":"SUM(O31:O33)","v":114.70707200000001},null,{"$f":"SUM(Q31:Q33)","v":7.0033920000000007},{"$f":"SUM(R31:R33)","v":109.719808}]
[]
["OM&A",null,null,null,{"$f":"E21+E22","v":0},{"$f":"F22","v":0},null,{"$f":"H21+H22","v":0},{"$f":"I22","v":0},null,{"$f":"K21+K22","v":0},{"$f":"L22","v":0},null,{"$f":"N21+N22","v":0},{"$f":"O22","v":0},null,{"$f":"Q21+Q22","v":0},{"$f":"R22","v":0}]
["Amortization",null,null,{"$f":"D77","v":20},{"$f":"D37*E$19","v":1.2},{"$f":"D37*F$19","v":18.799999999999997},{"$f":"E76+E77","v":40},{"$f":"G37*H$19","v":2.4},{"$f":"G37*I$19","v":37.599999999999994},{"$f":"F76+F77","v":60},{"$f":"J37*K$19","v":3.5999999999999996},{"$f":"J37*L$19","v":56.4},{"$f":"G76+G77","v":80},{"$f":"M37*N$19","v":4.8},{"$f":"M37*O$19","v":75.199999999999989},{"$f":"H76+H77","v":80},{"$f":"P37*Q$19","v":4.8},{"$f":"P37*R$19","v":75.199999999999989}]
["Grossed-up PILs",null,null,null,{"$f":"E65","v":0},{"$f":"F65","v":0},null,{"$f":"H65","v":0},{"$f":"I65","v":0},null,{"$f":"K65","v":0},{"$f":"L65","v":0},null,{"$f":"N65","v":0},{"$f":"O65","v":0},null,{"$f":"Q65","v":0},{"$f":"R65","v":0}]
[]
["Revenue Requirement",null,null,null,{"$f":"SUM(E34:E38)","v":3.1498080000000002},{"$f":"SUM(F34:F38)","v":49.346992},null,{"$f":"SUM(H34:H38)","v":6.2200319999999998},{"$f":"SUM(I34:I38)","v":97.447168000000005},null,{"$f":"SUM(K34:K38)","v":9.2106719999999989},{"$f":"SUM(L34:L38)","v":144.30052800000001},null,{"$f":"SUM(N34:N38)","v":12.121728000000001},{"$f":"SUM(O34:O38)","v":189.907072},null,{"$f":"SUM(Q34:Q38)","v":11.803392000000001},{"$f":"SUM(R34:R38)","v":184.91980799999999}]
[]
[]
["Provincial Rate Protection",null,null,null,null,{"$f":"F40","v":49.346992},null,null,{"$f":"I40","v":97.447168000000005},null,null,{"$f":"L40","v":144.30052800000001},null,null,{"$f":"O40","v":189.907072},null,null,{"$f":"R40","v":184.91980799999999}]
[]
["Monthly Amount Paid by IESO",null,null,null,null,{"$f":"F43/12","v":4.1122493333333336},null,null,{"$f":"I43/12","v":8.1205973333333343},null,null,{"$f":"L43/12","v":12.025044000000001},null,null,{"$f":"O43/12","v":15.825589333333333},null,null,{"$f":"R43/12","v":15.409984}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide "]
["regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2014 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues.  "]
[]
["PILs Calculation"]
[null,null,null,null,2015,null,null,{"$f":"E52+1","v":2016},null,null,{"$f":"H52+1","v":2017},null,null,{"$f":"K52+1","v":2018},null,null,{"$f":"N52+1","v":2019}]
["Income Tax",null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,null,{"$f":"E33","v":0.99960000000000004},{"$f":"F33","v":15.660400000000003},null,{"$f":"H33","v":1.9584000000000001},{"$f":"I33","v":30.681600000000007},null,{"$f":"K33","v":2.8763999999999998},{"$f":"L33","v":45.063600000000001},null,{"$f":"N33","v":3.7536},{"$f":"O33","v":58.806400000000004},null,{"$f":"Q33","v":3.5904000000000003},{"$f":"R33","v":56.249600000000001}]
["Amortization (6% DB and 94% P)",null,null,null,{"$f":"E37","v":1.2},{"$f":"F37","v":18.799999999999997},null,{"$f":"H37","v":2.4},{"$f":"I37","v":37.599999999999994},null,{"$f":"K37","v":3.5999999999999996},{"$f":"L37","v":56.4},null,{"$f":"N37","v":4.8},{"$f":"O37","v":75.199999999999989},null,{"$f":"Q37","v":4.8},{"$f":"R37","v":75.199999999999989}]
["CCA (6% DB and 94% P)",null,null,null,{"$f":"-D94*E$19","v":-2.4},{"$f":"-D94*F$19","v":-37.599999999999994},null,{"$f":"-E94*H$19","v":-4.6079999999999997},{"$f":"-E94*I$19","v":-72.191999999999993},null,{"$f":"-F94*K$19","v":-4.2393600000000005},{"$f":"-F94*L$19","v":-66.416640000000001},null,{"$f":"-G94*N$19","v":-3.9002112000000002},{"$f":"-G94*O$19","v":-61.103308800000008},null,{"$f":"-H94*Q$19","v":-3.5881943040000004},{"$f":"-H94*R$19","v":-56.215044096000007}]
["Taxable income",null,null,null,{"$f":"SUM(E55:E57)","v":-0.20039999999999969},{"$f":"SUM(F55:F57)","v":-3.1395999999999944},null,{"$f":"SUM(H55:H57)","v":-0.24960000000000004},{"$f":"SUM(I55:I57)","v":-3.9103999999999957},null,{"$f":"SUM(K55:K57)","v":2.2370399999999995},{"$f":"SUM(L55:L57)","v":35.046959999999999},null,{"$f":"SUM(N55:N57)","v":4.6533887999999992},{"$f":"SUM(O55:O57)","v":72.903091199999977},null,{"$f":"SUM(Q55:Q57)","v":4.8022056959999997},{"$f":"SUM(R55:R57)","v":75.234555903999961}]
[]
["Tax Rate  (to be entered)"]
[]
["Income Taxes Payable",null,null,null,{"$f":"E58*E60","v":0},{"$f":"F58*F60","v":0},null,{"$f":"H58*H60","v":0},{"$f":"I58*I60","v":0},null,{"$f":"K58*K60","v":0},{"$f":"L58*L60","v":0},null,{"$f":"N58*N60","v":0},{"$f":"O58*O60","v":0},null,{"$f":"Q58*Q60","v":0},{"$f":"R58*R60","v":0}]
["Gross Up"]
["Income Taxes Payable",null,null,null,{"$f":"E62/(1-E60)","v":0},{"$f":"F62/(1-F60)","v":0},null,{"$f":"H62/(1-H60)","v":0},{"$f":"I62/(1-I60)","v":0},null,{"$f":"K62/(1-K60)","v":0},{"$f":"L62/(1-L60)","v":0},null,{"$f":"N62/(1-N60)","v":0},{"$f":"O62/(1-O60)","v":0},null,{"$f":"Q62/(1-Q60)","v":0},{"$f":"R62/(1-R60)","v":0}]
["Grossed Up PILs",null,null,null,{"$f":"SUM(E64:E64)","v":0},{"$f":"SUM(F64:F64)","v":0},null,{"$f":"SUM(H64:H64)","v":0},{"$f":"SUM(I64:I64)","v":0},null,{"$f":"SUM(K64:K64)","v":0},{"$f":"SUM(L64:L64)","v":0},null,{"$f":"SUM(N64:N64)","v":0},{"$f":"SUM(O64:O64)","v":0},null,{"$f":"SUM(Q64:Q64)","v":0},{"$f":"SUM(R64:R64)","v":0}]
[]
[]
[null,null,null,2015,{"$f":"D68+1","v":2016},{"$f":"E68+1","v":2017},2018,2019]
["Net Fixed Assets"]
[null,"Enter applicable amortization in years:",25]
["Opening Gross Fixed Assets",null,null,null,{"$f":"D73","v":1000},{"$f":"E73","v":1000},{"$f":"F73","v":2000},{"$f":"G73","v":2000}]
["Gross Capital Additions",null,null,{"$f":"'App.2-FA Proposed REG Inves (2'!C53","v":1000},{"$f":"'App.2-FA Proposed REG Inves (2'!D53","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!E53","v":1000},{"$f":"'App.2-FA Proposed REG Inves (2'!F53","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!G53","v":0}]
["Closing Gross Fixed Assets",null,null,{"$f":"SUM(D71:D72)","v":1000},{"$f":"SUM(E71:E72)","v":1000},2000,2000,2000]
[]
["Opening Accumulated Amortization",null,null,null,{"$f":"D78","v":20},{"$f":"E78","v":60},{"$f":"F78","v":120},{"$f":"G78","v":200}]
["Current Year Amortization (before additions)",null,null,null,{"$f":"IF(ISERROR(E71/$C$70), 0, E71/$C$70)","v":40},{"$f":"IF(ISERROR(F71/$C$70), 0, F71/$C$70)","v":40},{"$f":"IF(ISERROR(G71/$C$70), 0, G71/$C$70)","v":80},{"$f":"IF(ISERROR(H71/$C$70), 0, H71/$C$70)","v":80}]
["Additions (half year)",null,null,{"$f":"D72/C70/2","v":20},{"$f":"E72/C70/2","v":0},{"$f":"F72/C70/2","v":20},{"$f":"G72/C70/2","v":0},{"$f":"H72/C70/2","v":0}]
["Closing Accumulated Amortization",null,null,{"$f":"SUM(D75+D77)","v":20},{"$f":"SUM(E75:E77)","v":60},{"$f":"SUM(F75:F77)","v":120},{"$f":"SUM(G75:G77)","v":200},{"$f":"SUM(H75:H77)","v":280}]
[]
["Opening Net Fixed Assets",null,null,{"$f":"D71-D75","v":0},{"$f":"D81","v":980},{"$f":"E81","v":940},{"$f":"F81","v":1880},{"$f":"G81","v":1800}]
["Closing Net Fixed Assets",null,null,{"$f":"D73-D78","v":980},{"$f":"E73-E78","v":940},{"$f":"F73-F78","v":1880},{"$f":"G73-G78","v":1800},{"$f":"H73-H78","v":1720}]
["Average Net Fixed Assets",null,null,{"$f":"SUM(D80:D81)/2","v":490},{"$f":"SUM(E80:E81)/2","v":960},{"$f":"SUM(F80:F81)/2","v":1410},{"$f":"SUM(G80:G81)/2","v":1840},{"$f":"SUM(H80:H81)/2","v":1760}]
[]
["UCC for PILs Calculation"]
[null,null,null,2015,{"$f":"D85+1","v":2016},{"$f":"E85+1","v":2017},2018,2019]
[]
["Opening UCC",null,null,null,{"$f":"D95","v":960},{"$f":"E95","v":883.2},{"$f":"F95","v":812.5440000000001},{"$f":"G95","v":747.54048000000012}]
["Capital Additions (from Appendix 2-FA)",null,null,{"$f":"D72","v":1000},{"$f":"'App.2-FA Proposed REG Inves (2'!D31","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!E31","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!F31","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!G31","v":0}]
["UCC Before Half Year Rule",null,null,{"$f":"SUM(D87:D88)","v":1000},{"$f":"SUM(E87:E88)","v":960},{"$f":"SUM(F87:F88)","v":883.2},{"$f":"SUM(G87:G88)","v":812.5440000000001},{"$f":"SUM(H87:H88)","v":747.54048000000012}]
["Half Year Rule (1/2 Additions - Disposals)",null,null,{"$f":"D88/2","v":500},{"$f":"E88/2","v":0},{"$f":"F88/2","v":0},{"$f":"G88/2","v":0},{"$f":"H88/2","v":0}]
["Reduced UCC",null,null,{"$f":"D89-D90","v":500},{"$f":"E89-E90","v":960},{"$f":"F89-F90","v":883.2},{"$f":"G89-G90","v":812.5440000000001},{"$f":"H89-H90","v":747.54048000000012}]
["CCA Rate Class (to be entered)",null,47,{"$f":"C92","v":47},{"$f":"C92","v":47},{"$f":"C92","v":47},{"$f":"C92","v":47},{"$f":"C92","v":47}]
["CCA Rate  (to be entered)",null,0.08,{"$f":"C93","v":0.08},{"$f":"C93","v":0.08},{"$f":"C93","v":0.08},{"$f":"C93","v":0.08},{"$f":"C93","v":0.08}]
["CCA",null,null,{"$f":"D91*D93","v":40},{"$f":"E91*E93","v":76.8},70.656000000000006,65.003520000000009,{"$f":"H91*H93","v":59.803238400000012}]
["Closing UCC",null,null,{"$f":"D89-D94","v":960},{"$f":"E89-E94","v":883.2},{"$f":"F89-F94","v":812.5440000000001},{"$f":"G89-G94","v":747.54048000000012},{"$f":"H89-H94","v":687.73724160000006}]

{"sheet":"App.2-FC Calc of REG Expans (2","index":11,"n_rows":94,"n_cols":18,"rows_kept":94,"cut":false,"hidden":true,"merged":[[8,0,8,5],[9,0,9,5],[11,0,11,5],[12,0,12,5],[13,0,13,5],[51,16,51,17],[16,6,16,8],[16,9,16,11],[16,12,16,14],[16,15,16,17],[46,0,46,11],[48,0,48,12],[16,3,16,5],[49,0,49,1],[51,4,51,5],[51,7,51,8],[51,10,51,11],[51,13,51,14]]}
[null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#REF!"}}]
[null,null,null,null,"Exhibit:"]
[null,null,null,null,"Tab:"]
[null,null,null,null,"Schedule:"]
[null,null,null,null,"Page:"]
[]
[null,null,null,null,"Date:"]
[]
["Appendix 2-FC"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part B of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["Rate Riders are not calculated for Test Year as these assets and costs are already in the distributors rate base."]
[]
[]
[null,null,null,"2014 Test Year",null,null,2015,null,null,2016,2016,null,2017,null,null,2018]
[null,null,null,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]
["Net Fixed Assets (average)",null,null,{"$f":"D81","v":0},{"$f":"D20*E19","v":0},{"$f":"D20*F19","v":0},{"$f":"E81","v":0},{"$f":"G20*H19","v":0},{"$f":"G20*I19","v":0},{"$f":"F81","v":0},{"$f":"J20*K19","v":0},{"$f":"J20*L19","v":0},{"$f":"G81","v":0},{"$f":"M20*N19","v":0},{"$f":"M20*O19","v":0},{"$f":"H81","v":0},{"$f":"P20*Q19","v":0},{"$f":"P20*R19","v":0}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Inves (2'!C$92","v":0},{"$f":"D21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!D$92","v":0},{"$f":"G21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!E$92","v":0},{"$f":"J21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!F$92","v":0},{"$f":"M21","v":0},null,{"$f":"'App.2-FA Proposed REG Inves (2'!G$92","v":0},{"$f":"P21","v":0}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Inves (2'!C$91","v":0},{"$f":"D22*E19","v":0},{"$f":"D22*F19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!D$91","v":0},{"$f":"G22*H19","v":0},{"$f":"G22*I19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!E$91","v":0},{"$f":"J22*K19","v":0},{"$f":"J22*L19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!F$91","v":0},{"$f":"M22*N19","v":0},{"$f":"M22*O19","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!G$91","v":0},{"$f":"P22*Q19","v":0},{"$f":"P22*R19","v":0}]
["WCA",null,null,null,{"$f":"(E21+E22)*$B$23","v":0},{"$f":"F22*$B$23","v":0},null,{"$f":"(H21+H22)*$B$23","v":0},{"$f":"I22*$B$23","v":0},null,{"$f":"(K21+K22)*$B$23","v":0},{"$f":"L22*$B$23","v":0},null,{"$f":"(N21+N22)*$B$23","v":0},{"$f":"O22*$B$23","v":0},null,{"$f":"(Q21+Q22)*$B$23","v":0},{"$f":"R22*$B$23","v":0}]
["Rate Base",null,null,null,{"$f":"SUM(E20+E23)","v":0},{"$f":"SUM(F20+F23)","v":0},null,{"$f":"SUM(H20+H23)","v":0},{"$f":"SUM(I20+I23)","v":0},null,{"$f":"SUM(K20+K23)","v":0},{"$f":"SUM(L20+L23)","v":0},null,{"$f":"SUM(N20+N23)","v":0},{"$f":"SUM(O20+O23)","v":0},null,{"$f":"SUM(Q20+Q23)","v":0},{"$f":"SUM(R20+R23)","v":0}]
[]
[]
["Deemed ST Debt",null,null,null,{"$f":"E24*$B$27","v":0},{"$f":"F24*$B$27","v":0},null,{"$f":"H24*$B$27","v":0},{"$f":"I24*$B$27","v":0},null,{"$f":"K24*$B$27","v":0},{"$f":"L24*$B$27","v":0},null,{"$f":"N24*$B$27","v":0},{"$f":"O24*$B$27","v":0},null,{"$f":"Q24*$B$27","v":0},{"$f":"R24*$B$27","v":0}]
["Deemed LT Debt",null,null,null,{"$f":"E24*$B$28","v":0},{"$f":"F24*$B$28","v":0},null,{"$f":"H24*$B$28","v":0},{"$f":"I24*$B$28","v":0},null,{"$f":"K24*$B$28","v":0},{"$f":"L24*$B$28","v":0},null,{"$f":"N24*$B$28","v":0},{"$f":"O24*$B$28","v":0},null,{"$f":"Q24*$B$28","v":0},{"$f":"R24*$B$28","v":0}]
["Deemed Equity",null,null,null,{"$f":"E24*$B$29","v":0},{"$f":"F24*$B$29","v":0},null,{"$f":"H24*$B$29","v":0},{"$f":"I24*$B$29","v":0},null,{"$f":"K24*$B$29","v":0},{"$f":"L24*$B$29","v":0},null,{"$f":"N24*$B$29","v":0},{"$f":"O24*$B$29","v":0},null,{"$f":"Q24*$B$29","v":0},{"$f":"R24*$B$29","v":0}]
[]
["ST Interest",null,null,null,{"$f":"E27*$B$31","v":0},{"$f":"F27*$B$31","v":0},null,{"$f":"H27*$B$31","v":0},{"$f":"I27*$B$31","v":0},null,{"$f":"K27*$B$31","v":0},{"$f":"L27*$B$31","v":0},null,{"$f":"N27*$B$31","v":0},{"$f":"O27*$B$31","v":0},null,{"$f":"Q27*$B$31","v":0},{"$f":"R27*$B$31","v":0}]
["LT Interest",null,null,null,{"$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$32","v":0}]
["ROE",null,null,null,{"$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$33","v":0}]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E31:E33)","v":0},{"$f":"SUM(F31:F33)","v":0},null,{"$f":"SUM(H31:H33)","v":0},{"$f":"SUM(I31:I33)","v":0},null,{"$f":"SUM(K31:K33)","v":0},{"$f":"SUM(L31:L33)","v":0},null,{"$f":"SUM(N31:N33)","v":0},{"$f":"SUM(O31:O33)","v":0},null,{"$f":"SUM(Q31:Q33)","v":0},{"$f":"SUM(R31:R33)","v":0}]
[]
["OM&A",null,null,null,{"$f":"E21+E22","v":0},{"$f":"F22","v":0},null,{"$f":"H21+H22","v":0},{"$f":"I22","v":0},null,{"$f":"K21+K22","v":0},{"$f":"L22","v":0},null,{"$f":"N21+N22","v":0},{"$f":"O22","v":0},null,{"$f":"Q21+Q22","v":0},{"$f":"R22","v":0}]
["Amortization",null,null,{"$f":"D77","v":0},{"$f":"D37*E$19","v":0},{"$f":"D37*F$19","v":0},{"$f":"E75+E76","v":0},{"$f":"G37*H$19","v":0},{"$f":"G37*I$19","v":0},{"$f":"F75+F76","v":0},{"$f":"J37*K$19","v":0},{"$f":"J37*L$19","v":0},{"$f":"G75+G76","v":0},{"$f":"M37*N$19","v":0},{"$f":"M37*O$19","v":0},{"$f":"H75+H76","v":0},{"$f":"P37*Q$19","v":0},{"$f":"P37*R$19","v":0}]
["Grossed-up PILs",null,null,null,{"$f":"E65","v":0},{"$f":"F65","v":0},null,{"$f":"H65","v":0},{"$f":"I65","v":0},null,{"$f":"K65","v":0},{"$f":"L65","v":0},null,{"$f":"N65","v":0},{"$f":"O65","v":0},null,{"$f":"Q65","v":0},{"$f":"R65","v":0}]
[]
["Revenue Requirement",null,null,null,{"$f":"SUM(E34:E38)","v":0},{"$f":"SUM(F34:F38)","v":0},null,{"$f":"SUM(H34:H38)","v":0},{"$f":"SUM(I34:I38)","v":0},null,{"$f":"SUM(K34:K38)","v":0},{"$f":"SUM(L34:L38)","v":0},null,{"$f":"SUM(N34:N38)","v":0},{"$f":"SUM(O34:O38)","v":0},null,{"$f":"SUM(Q34:Q38)","v":0},{"$f":"SUM(R34:R38)","v":0}]
[]
[]
["Provincial Rate Protection",null,null,null,null,{"$f":"F40","v":0},null,null,{"$f":"I40","v":0},null,null,{"$f":"L40","v":0},null,null,{"$f":"O40","v":0},null,null,{"$f":"R40","v":0}]
[]
["Monthly Amount Paid by IESO",null,null,null,null,{"$f":"F43/12","v":0},null,null,{"$f":"I43/12","v":0},null,null,{"$f":"L43/12","v":0},null,null,{"$f":"O43/12","v":0},null,null,{"$f":"R43/12","v":0}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide "]
["regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2014 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues."]
[]
["PILs Calculation"]
[null,null,null,null,2014,null,null,2015,null,null,2016,null,null,2017,null,null,2018]
["Income Tax",null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,null,{"$f":"E33","v":0},{"$f":"F33","v":0},null,{"$f":"H33","v":0},{"$f":"I33","v":0},null,{"$f":"K33","v":0},{"$f":"L33","v":0},null,{"$f":"N33","v":0},{"$f":"O33","v":0},null,{"$f":"Q33","v":0},{"$f":"R33","v":0}]
["Amortization (17% DB and 83% P)",null,null,null,{"$f":"E37","v":0},{"$f":"F37","v":0},null,{"$f":"H37","v":0},{"$f":"I37","v":0},null,{"$f":"K37","v":0},{"$f":"L37","v":0},null,{"$f":"N37","v":0},{"$f":"O37","v":0},null,{"$f":"Q37","v":0},{"$f":"R37","v":0}]
["CCA (17% DB and 83% P)",null,null,null,{"$f":"-D93*E$19","v":0},{"$f":"-D93*F$19","v":0},null,{"$f":"-E93*H$19","v":0},{"$f":"-E93*I$19","v":0},null,{"$f":"-F93*K$19","v":0},{"$f":"-F93*L$19","v":0},null,{"$f":"-G93*N$19","v":0},{"$f":"-G93*O$19","v":0},null,{"$f":"-H93*Q$19","v":0},{"$f":"-H93*R$19","v":0}]
["Taxable income",null,null,null,{"$f":"SUM(E55:E57)","v":0},{"$f":"SUM(F55:F57)","v":0},null,{"$f":"SUM(H55:H57)","v":0},{"$f":"SUM(I55:I57)","v":0},null,{"$f":"SUM(K55:K57)","v":0},{"$f":"SUM(L55:L57)","v":0},null,{"$f":"SUM(N55:N57)","v":0},{"$f":"SUM(O55:O57)","v":0},null,{"$f":"SUM(Q55:Q57)","v":0},{"$f":"SUM(R55:R57)","v":0}]
[]
["Tax Rate  (to be entered)"]
[]
["Income Taxes Payable",null,null,null,{"$f":"E58*E60","v":0},{"$f":"F58*F60","v":0},null,{"$f":"H58*H60","v":0},{"$f":"I58*I60","v":0},null,{"$f":"K58*K60","v":0},{"$f":"L58*L60","v":0},null,{"$f":"N58*N60","v":0},{"$f":"O58*O60","v":0},null,{"$f":"Q58*Q60","v":0},{"$f":"R58*R60","v":0}]
["Gross Up"]
["Income Taxes Payable",null,null,null,{"$f":"E62/(1-E60)","v":0},{"$f":"F62/(1-F60)","v":0},null,{"$f":"H62/(1-H60)","v":0},{"$f":"I62/(1-I60)","v":0},null,{"$f":"K62/(1-K60)","v":0},{"$f":"L62/(1-L60)","v":0},null,{"$f":"N62/(1-N60)","v":0},{"$f":"O62/(1-O60)","v":0},null,{"$f":"Q62/(1-Q60)","v":0},{"$f":"R62/(1-R60)","v":0}]
["Grossed Up PILs",null,null,null,{"$f":"SUM(E64:E64)","v":0},{"$f":"SUM(F64:F64)","v":0},null,{"$f":"SUM(H64:H64)","v":0},{"$f":"SUM(I64:I64)","v":0},null,{"$f":"SUM(K64:K64)","v":0},{"$f":"SUM(L64:L64)","v":0},null,{"$f":"SUM(N64:N64)","v":0},{"$f":"SUM(O64:O64)","v":0},null,{"$f":"SUM(Q64:Q64)","v":0},{"$f":"SUM(R64:R64)","v":0}]
[]
[]
["Net Fixed Assets",null,null,2014,2015,2016,2017,2018]
[null,"Enter applicable amortization in years:",25]
["Opening Gross Fixed Assets",null,null,null,{"$f":"D72","v":0},{"$f":"E72","v":0},{"$f":"F72","v":0},{"$f":"G72","v":0}]
["Gross Capital Additions",null,null,{"$f":"'App.2-FA Proposed REG Inves (2'!C90","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!D90","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!E90","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!F90","v":0},{"$f":"'App.2-FA Proposed REG Inves (2'!G90","v":0}]
["Closing Gross Fixed Assets",null,null,{"$f":"SUM(D70:D71)","v":0},{"$f":"SUM(E70:E71)","v":0},{"$f":"SUM(F70:F71)","v":0},{"$f":"SUM(G70:G71)","v":0},{"$f":"SUM(H70:H71)","v":0}]
[]
["Opening Accumulated Amortization",null,null,null,{"$f":"D77","v":0},{"$f":"E77","v":0},{"$f":"F77","v":0},{"$f":"G77","v":0}]
["Current Year Amortization (before additions)",null,null,null,{"$f":"E70/$C$69","v":0},{"$f":"F70/$C$69","v":0},{"$f":"G70/$C$69","v":0},{"$f":"H70/$C$69","v":0}]
["Additions (half year)",null,null,{"$f":"D71/C69/2","v":0},{"$f":"E71/C69/2","v":0},{"$f":"F71/C69/2","v":0},{"$f":"G71/C69/2","v":0},{"$f":"H71/C69/2","v":0}]
["Closing Accumulated Amortization",null,null,{"$f":"SUM(D74+D76)","v":0},{"$f":"SUM(E74:E76)","v":0},{"$f":"SUM(F74:F76)","v":0},{"$f":"SUM(G74:G76)","v":0},{"$f":"SUM(H74:H76)","v":0}]
[]
["Opening Net Fixed Assets",null,null,{"$f":"D70-D74","v":0},{"$f":"D80","v":0},{"$f":"E80","v":0},{"$f":"F80","v":0},{"$f":"G80","v":0}]
["Closing Net Fixed Assets",null,null,{"$f":"D72-D77","v":0},{"$f":"E72-E77","v":0},{"$f":"F72-F77","v":0},{"$f":"G72-G77","v":0},{"$f":"H72-H77","v":0}]
["Average Net Fixed Assets",null,null,{"$f":"SUM(D79:D80)/2","v":0},{"$f":"SUM(E79:E80)/2","v":0},{"$f":"SUM(F79:F80)/2","v":0},{"$f":"SUM(G79:G80)/2","v":0},{"$f":"SUM(H79:H80)/2","v":0}]
[]
["UCC for PILs Calculation"]
[null,null,null,2014,2015,2016,2017,2018]
[]
["Opening UCC",null,null,null,{"$f":"D94","v":0},{"$f":"E94","v":0},{"$f":"F94","v":0},{"$f":"G94","v":0}]
["Capital Additions (from Appendix 2-FA)",null,null,{"$f":"D71","v":0},{"$f":"E71","v":0},{"$f":"F71","v":0},{"$f":"G71","v":0},{"$f":"H71","v":0}]
["UCC Before Half Year Rule",null,null,{"$f":"SUM(D86:D87)","v":0},{"$f":"SUM(E86:E87)","v":0},{"$f":"SUM(F86:F87)","v":0},{"$f":"SUM(G86:G87)","v":0},{"$f":"SUM(H86:H87)","v":0}]
["Half Year Rule (1/2 Additions - Disposals)",null,null,{"$f":"D87/2","v":0},{"$f":"E87/2","v":0},{"$f":"F87/2","v":0},{"$f":"G87/2","v":0},{"$f":"H87/2","v":0}]
["Reduced UCC",null,null,{"$f":"D88-D89","v":0},{"$f":"E88-E89","v":0},{"$f":"F88-F89","v":0},{"$f":"G88-G89","v":0},{"$f":"H88-H89","v":0}]
["CCA Rate Class (to be entered)",null,47,{"$f":"C91","v":47},{"$f":"C91","v":47},{"$f":"C91","v":47},{"$f":"C91","v":47},{"$f":"C91","v":47}]
["CCA Rate  (to be entered)",null,0.08,{"$f":"C92","v":0.08},{"$f":"C92","v":0.08},{"$f":"C92","v":0.08},{"$f":"C92","v":0.08},{"$f":"C92","v":0.08}]
["CCA",null,null,{"$f":"D90*D$92","v":0},{"$f":"E90*E$92","v":0},0,0,0]
["Closing UCC",null,null,{"$f":"D88-D93","v":0},{"$f":"E88-E93","v":0},{"$f":"F88-F93","v":0},{"$f":"G88-G93","v":0},{"$f":"H88-H93","v":0}]

{"sheet":"App.2-I LF_CDM_WF_OLD","index":12,"n_rows":77,"n_cols":12,"rows_kept":77,"cut":false,"hidden":true,"merged":[[9,0,9,5],[8,0,8,5],[15,0,15,5],[17,0,17,5],[58,0,58,5],[36,0,36,5],[40,0,40,4],[69,1,69,5],[76,0,76,5],[13,0,13,5],[38,0,38,5],[43,0,43,1],[47,0,47,1],[19,0,19,5],[20,0,20,5],[27,0,27,5],[62,0,62,5],[64,0,64,5],[66,0,66,5],[35,0,35,5],[52,0,52,5],[49,0,49,5],[50,0,50,5]]}
[null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":{"$error":"#REF!"}},null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[null,null,null,null,"Exhibit:"]
[null,null,null,null,"Tab:"]
[null,null,null,null,"Schedule:"]
[null,null,null,null,"Page:"]
[]
[null,null,null,null,"Date:"]
[]
["Appendix 2-I"]
["Load Forecast CDM Adjustment Work Form (2015)"]
[]
["Input the 2011-2014 CDM target in Cell B21."]
[]
["Input the measured results for 2011 CDM programs for each of the years 2011 and persistence into 2012, 2013 and 2014 into cells B29 to E29.  These results are taken from the final 2011 CDM Report issued by the OPA for that distributor in the fall of 2012."]
[]
["Measured results for 2012 CDM programs for each of the years 2012 and persistence into 2013 and 2014 are input into cells C30 to E30.  These results are taken from the final 2012 CDM Report issued by the OPA for that distributor in the fall of 2013.  Until that report is issued, the distributor should use the results from the preliminary 2012 CDM Report issued in the spring of 2013."]
[]
["\tBased on these inputs, the residual kWh to achieve the 4 year CDM target is allocated so that there is an equal incremental increase in each of the years 2012, 2013 and 2014.\r\n"]
[]
["4 Year (2011-2014) kWh Target:"]
[100000]
[null,2011,2012,2013,2014,"Total",null,null,{"$f":"B22","v":2011},{"$f":"C22","v":2012},{"$f":"D22","v":2013},{"$f":"E22","v":2014}]
["2011 CDM Programs",{"$f":"B29/$F$33","v":0.1},{"$f":"C29/$F$33","v":0.1},0.1,9.5000000000000001E-2,{"$f":"SUM(B23:E23)","v":0.39500000000000002},null,{"$f":"A23","v":"2011 CDM Programs"},{"$f":"50%","v":0.5},1,1,1]
["2012 CDM Programs",null,0.12,0.1195,0.11,{"$f":"SUM(B24:E24)","v":0.34949999999999998},null,{"$f":"A24","v":"2012 CDM Programs"},null,0.5,1,1]
["2013 CDM Programs",null,null,8.5166666666666654E-2,8.5166666666666654E-2,0.17033333333333331,null,{"$f":"A25","v":"2013 CDM Programs"},null,null,0.5,1]
["2014 CDM Programs",null,null,null,8.5166666666666654E-2,8.5166666666666654E-2,null,{"$f":"A26","v":"2014 CDM Programs"},null,null,null,0.5]
["Total in Year",{"$f":"SUM(B23:B26)","v":0.1},{"$f":"SUM(C23:C26)","v":0.22},0.30466666666666664,0.37533333333333335,{"$f":"SUM(B27:E27)","v":1}]
["kWh"]
["2011 CDM Programs",10000,10000,10000,9500,{"$f":"SUM(B29:E29)","v":39500}]
["2012 CDM Programs",null,12000,11950,11000,{"$f":"SUM(B30:E30)","v":34950}]
["2013 CDM Programs",null,null,{"$f":"(A21-SUM(F29:F30))/3","v":8516.6666666666661},{"$f":"D31","v":8516.6666666666661},17033.333333333332]
["2014 CDM Programs",null,null,null,{"$f":"D31","v":8516.6666666666661},8516.6666666666661]
["Total in Year",{"$f":"SUM(B29:B32)","v":10000},{"$f":"SUM(C29:C32)","v":22000},30466.666666666664,37533.333333333328,{"$f":"A21","v":100000}]
[]
[null,null,null,null,"Check",{"$f":"SUM(F29:F32)","v":100000}]
["From each of the 2006-2010 CDM Final Report, 2011 CDM Final Report, and the 2012 CDM Final Report, issued by the OPA for the distributor, the distributor should input the \"gross\" and \"net\" results of the cumulative CDM savings for 2014 into cells D31 to E33.  The model will calculate the cumulative savings for all programs from 2006 to 2012 and determine the \"net\" to \"gross\" factor \"g\"."]
["The Board has 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 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."]
[]
["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 2014",null,"kWh","kWh","kWh","('g')"]
["2006-2010 CDM programs"]
["2011 CDM program"]
["2012 CDM program"]
["2006 to 2011 OPA CDM programs:  Persistence to 2014",null,{"$f":"SUM(C45:C47)","v":0},{"$f":"SUM(D45:D47)","v":0},{"$f":"C48-D48","v":0},{"$f":"IF(D48=0,0,IF(F41=\"net\",0,E48/D48))","v":0}]
[]
["The default values represent the factor that 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 also reflect the assumption that impacts of 2011 and 2012 programs are already implicitly reflected in the actual data for those years that are the basis for the load forecast prior to any manual CDM adjustment."]
[]
["Weight Factor for Inclusion in CDM Adjustment to 2014 Load Forecast"]
[null,2011,2012,2013,2014]
["Weight Factor for each year's CDM program impact on 2014 load forecast",0,0,1,0.5,"Utility can select \"0\", \"0.5\", or \"1\" from drop-down list"]
["Default Value selection rationale.  ","Persistence of 2011 CDM programs for the full year of 2012 means that all of 2011 CDM impact is assumed to be in the base forecast before the CDM Adjustment","50% of 2012 CDM impact is assumed reflected in base forecast based on 1/2 year rule.","Full year impact of 2013 CDM programs on adjustment for 2014 load forecast","Only 50% of 2014 CDM impact is used based on a half year rule"]
[]
[]
["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 2014, for assessing performance against the four-year target.  The base amount for 2011-2013 is 0 (zero) for 2014 Cost of Service applications, as the utility rebased prior to the 2011-2014 CDM programs, and there was no adjustment to reflect the impacts of the 2011-2014 programs on the load forecast used to determine their last cost of service-based rates."]
[]
["The proposed loss factor should correspond with the loss factor calculated in Appendix 2-R "]
[]
["The Manual Adjustment for the 2014 Load Forecast is the amount manually subtracted from the load forecast derived from the base forecast from historical data, and is intended to reflect the further CDM savings that the distributor needs to achieve assuming that they meet 100% of the 2011-2014 CDM target that is a condition of their target. "]
[]
["If the distributor has developed their load forecast on a system purchased basis, then the manual adjustment should be on 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, for both the LRAMVA and for the load forecast adjustment."]
[]
[null,2011,2012,2013,2014,"Total for 2014"]
[null,"kWh"]
["Amount used for CDM threshold for LRAMVA (2014)",{"$f":"E29","v":9500},{"$f":"E30","v":11000},{"$f":"E31","v":8516.6666666666661},{"$f":"E32","v":8516.6666666666661},{"$f":"SUM(B71:E71)","v":37533.333333333328}]
[]
["Manual Adjustment for 2014 Load Forecast (billed basis)",{"$f":"B71*(1+F48)*B55","v":0},{"$f":"C71*(1+F48)*C55","v":0},{"$f":"D71*(1+F48)*D55","v":8516.6666666666661},{"$f":"E71*(1+F48)*E55","v":4258.333333333333},{"$f":"SUM(B73:E73)","v":12775}]
[]
["Proposed Loss Factor (TLF)",4.7899999999999998E-2," Format: X.XX%"]
["Manual Adjustment for 2014 Load Forecast (system purchased basis)",{"$f":"B73*(1+$B75)","v":0},{"$f":"C73*(1+$B75)","v":0},8924.6149999999998,4462.3074999999999,{"$f":"SUM(B76:E76)","v":13386.922500000001}]
["Manual adjustment uses \"gross\" versus \"net\" (i.e. numbers multiplied by (1 + g).  The Weight factor is also used calculate the impact of each year's program on the CDM adjustment to the 2014 load forecast."]

{"sheet":"App.2-OA Cap Structure","index":13,"n_rows":228,"n_cols":15,"rows_kept":228,"cut":false,"hidden":false,"merged":[[226,0,226,14],[227,2,227,14],[228,2,228,14],[229,2,229,14],[202,0,202,14],[203,2,203,14],[204,2,204,14],[205,2,205,14],[207,7,207,9],[209,0,210,0],[210,4,210,8],[185,0,186,0],[186,4,186,8],[154,0,154,14],[155,2,155,14],[156,2,156,14],[157,2,157,14],[159,7,159,9],[161,0,162,0],[162,4,162,8],[178,0,178,14],[179,2,179,14],[180,2,180,14],[181,2,181,14],[183,7,183,9],[137,0,138,0],[138,4,138,8],[106,0,106,14],[107,2,107,14],[108,2,108,14],[109,2,109,14],[111,7,111,9],[113,0,114,0],[114,4,114,8],[130,0,130,14],[131,2,131,14],[132,2,132,14],[133,2,133,14],[135,7,135,9],[89,0,90,0],[90,4,90,8],[58,0,58,14],[59,2,59,14],[60,2,60,14],[61,2,61,14],[63,7,63,9],[65,0,66,0],[66,4,66,8],[82,0,82,14],[83,2,83,14],[84,2,84,14],[85,2,85,14],[87,7,87,9],[41,0,42,0],[42,4,42,8],[9,2,9,14],[10,2,10,14],[12,0,12,14],[14,7,14,9],[16,0,17,0],[17,4,17,8],[33,0,33,14],[34,2,34,14],[35,2,35,14],[36,2,36,14],[39,7,39,9]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,"EB-2018-0044"]
[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:"]
[]
[]
[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:","2012 (Approved)"]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,null,null,"(%)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"E22*I31","v":374683429.68000001},null,5.0900000000000001E-2,null,null,null,{"$f":"K22*I22","v":19071386.570712}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"E23*I31","v":26763102.120000001},null,2.0799999999999999E-2,null,null,null,{"$f":"K23*I23","v":556672.52409600001}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":401446531.80000001},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":4.889333333333333E-2},null,null,null,{"$f":"SUM(O22:O23)","v":19628059.094808001}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"E27*I31","v":267631021.20000002},null,9.4200000000000006E-2,null,null,null,{"$f":"K27*I27","v":25210842.197040003}]
[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":267631021.20000002},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":9.4200000000000006E-2},null,null,null,{"$f":"SUM(O27:O28)","v":25210842.197040003}]
[]
[7,null,"Total",null,1,null,null,null,669077553,null,{"$f":"(K24*E24)+(K29*E29)","v":6.7016000000000006E-2},null,null,null,{"$f":"O24+O29","v":44838901.291848004}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]
[]
[]
[]
[]
[null,null,null,null,null,null,"Year:","2012 (Actual)"]
[]
["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,"Debt"]
[1,null,"  Long-term Debt",null,{"$f":"I47/I56","v":0.5423402479724454},null,null,null,327185000,null,{"$f":"'App.2-OB_Debt Instruments'!I24","v":5.245782966823051E-2},null,null,null,{"$f":"K47*I47","v":17163415}]
[2,null,"  Short-term Debt",null,{"$f":"I48/I56","v":2.8085697705690485E-2},null,"(1)",null,16943642,null,2.1420000000000002E-2,null,null,null,{"$f":"K48*I48","v":362932.81164000003}]
[3,null,"Total Debt",null,{"$f":"SUM(E47:E48)","v":0.57042594567813587},null,null,null,{"$f":"SUM(I47:I48)","v":344128642},null,{"$f":"IF(E49=0,0,SUMPRODUCT(E47:E48,K47:K48)/E49)","v":5.0929639886353899E-2},null,null,null,{"$f":"SUM(O47:O48)","v":17526347.811640002}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,{"$f":"I52/I56","v":0.42957405432186407},null,null,null,259155000,null,{"$f":"O52/I52","v":0.10191970056529875},null,null,null,26413000]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E53","v":0},null,null,null,null,null,{"$f":"K53*I53","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E52:E53)","v":0.42957405432186407},null,null,null,{"$f":"SUM(I52:I53)","v":259155000},null,{"$f":"IF(E54=0,0,SUMPRODUCT(E52:E53,K52:K53)/E54)","v":0.10191970056529877},null,null,null,{"$f":"SUM(O52:O53)","v":26413000}]
[]
[7,null,"Total",null,1,null,null,null,{"$f":"I54+I49","v":603283642},null,{"$f":"(K49*E49)+(K54*E54)","v":7.2833646982326097E-2},null,null,null,{"$f":"O49+O54","v":43939347.811640002}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]
[]
[]
[]
[null,null,null,null,null,null,"Year:","2013 (Actual)"]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,null,null,"(%)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,{"$f":"I71/I80","v":0.53883695283487021},null,null,null,{"$f":"'[3]App.2-OB_Debt Instruments'!H47","v":356445273.97260267},null,{"$f":"'App.2-OB_Debt Instruments'!I47","v":4.911359990745761E-2},null,null,null,{"$f":"K71*I71","v":17506310.57479452}]
[2,null,"  Short-term Debt",null,{"$f":"I72/I80","v":5.3618831910000372E-2},null,"(1)",null,35469318,null,1.9609999999999999E-2,null,null,null,{"$f":"K72*I72","v":695553.32597999997}]
[3,null,"Total Debt",null,{"$f":"SUM(E71:E72)","v":0.59245578474487059},null,null,null,{"$f":"SUM(I71:I72)","v":391914591.97260267},null,{"$f":"IF(E73=0,0,SUMPRODUCT(E71:E72,K71:K72)/E73)","v":4.6443445264847262E-2},null,null,null,{"$f":"SUM(O71:O72)","v":18201863.90077452}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,{"$f":"I76/I80","v":0.40754421525512952},null,null,null,269594000,null,9.4399999999999998E-2,null,null,null,{"$f":"K76*I76","v":25449673.599999998}]
[5,null,"  Preferred Shares",null,null,null,null,null,0,null,null,null,null,null,{"$f":"K77*I77","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E76:E77)","v":0.40754421525512952},null,null,null,{"$f":"SUM(I76:I77)","v":269594000},null,{"$f":"IF(E78=0,0,SUMPRODUCT(E76:E77,K76:K77)/E78)","v":9.4399999999999984E-2},null,null,null,{"$f":"SUM(O76:O77)","v":25449673.599999998}]
[]
[7,null,"Total",null,1,null,null,null,{"$f":"I78+I73","v":661508591.97260261},null,{"$f":"(K73*E73)+(K78*E78)","v":6.5987861730724753E-2},null,null,null,{"$f":"O73+O78","v":43651537.500774518}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]
[]
[]
[]
[null,null,null,null,null,null,"Year:","2014 (Actual)"]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,null,null,"(%)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,{"$f":"I95/I104","v":0.56660182894375466},null,null,null,{"$f":"'[3]App.2-OB_Debt Instruments'!H65","v":392527465.75342464},null,{"$f":"'App.2-OB_Debt Instruments'!I65","v":4.7748460048428677E-2},null,null,null,{"$f":"K95*I95","v":18742582.016438354}]
[2,null,"  Short-term Debt",null,{"$f":"I96/I104","v":2.5668267862327704E-2},null,"(1)",null,17782329,null,2.1409999999999998E-2,null,null,null,{"$f":"K96*I96","v":380719.66388999997}]
[3,null,"Total Debt",null,{"$f":"SUM(E95:E96)","v":0.59227009680608234},null,null,null,{"$f":"SUM(I95:I96)","v":410309794.75342464},null,{"$f":"IF(E97=0,0,SUMPRODUCT(E95:E96,K95:K96)/E97)","v":4.6606983125568546E-2},null,null,null,{"$f":"SUM(O95:O96)","v":19123301.680328354}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,{"$f":"I100/I104","v":0.40772990319391766},null,null,null,282465000,null,9.8699999999999996E-2,null,null,null,{"$f":"K100*I100","v":27879295.5}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E101","v":0},null,null,null,null,null,{"$f":"K101*I101","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E100:E101)","v":0.40772990319391766},null,null,null,{"$f":"SUM(I100:I101)","v":282465000},null,{"$f":"IF(E102=0,0,SUMPRODUCT(E100:E101,K100:K101)/E102)","v":9.8699999999999982E-2},null,null,null,{"$f":"SUM(O100:O101)","v":27879295.5}]
[]
[7,null,"Total",null,1,null,null,null,{"$f":"I102+I97","v":692774794.75342464},null,{"$f":"(K97*E97)+(K102*E102)","v":6.7846863852859596E-2},null,null,null,{"$f":"O97+O102","v":47002597.180328354}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]
[]
[]
[]
[null,null,null,null,null,null,"Year:","2016 (Test Year)"]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,null,null,"(%)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"E119*I128","v":466546818.08000004},null,{"$f":"'App.2-OB_Debt Instruments'!I111","v":3.5282850808044858E-2},null,null,null,{"$f":"K119*I119","v":16461101.777284687}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"E120*I128","v":33324772.720000003},null,2.1600000000000001E-2,null,null,null,{"$f":"K120*I120","v":719815.09075200011}]
[3,null,"Total Debt",null,{"$f":"SUM(E119:E120)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I119:I120)","v":499871590.80000007},null,{"$f":"IF(E121=0,0,SUMPRODUCT(E119:E120,K119:K120)/E121)","v":3.4370660754175199E-2},null,null,null,{"$f":"SUM(O119:O120)","v":17180916.868036687}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"E124*I128","v":333247727.20000005},null,9.1899999999999996E-2,null,null,null,{"$f":"K124*I124","v":30625466.129680004}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E125","v":0},null,null,null,null,null,{"$f":"K125*I125","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E124:E125)","v":0.4},null,null,null,{"$f":"SUM(I124:I125)","v":333247727.20000005},null,{"$f":"IF(E126=0,0,SUMPRODUCT(E124:E125,K124:K125)/E126)","v":9.1899999999999996E-2},null,null,null,{"$f":"SUM(O124:O125)","v":30625466.129680004}]
[]
[7,null,"Total",null,{"$f":"+E121+E126","v":1},null,null,null,833119318,null,{"$f":"(K121*E121)+(K126*E126)","v":5.7382396452505119E-2},null,null,null,{"$f":"O121+O126","v":47806382.997716695}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]
[]
[]
[]
[null,null,null,null,null,null,"Year:","2017 (Test Year)"]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,null,null,"(%)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"E143*I152","v":487059448.96000004},null,{"$f":"'App.2-OB_Debt Instruments'!I137","v":3.5848810482972962E-2},null,null,null,{"$f":"K143*I143","v":17460501.879708283}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"E144*I152","v":34789960.640000001},null,2.1600000000000001E-2,null,null,null,{"$f":"K144*I144","v":751463.14982400008}]
[3,null,"Total Debt",null,{"$f":"SUM(E143:E144)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I143:I144)","v":521849409.60000002},null,{"$f":"IF(E145=0,0,SUMPRODUCT(E143:E144,K143:K144)/E145)","v":3.4898889784108093E-2},null,null,null,{"$f":"SUM(O143:O144)","v":18211965.029532284}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"E148*I152","v":347899606.40000004},null,9.1899999999999996E-2,null,null,null,{"$f":"K148*I148","v":31971973.828160003}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E149","v":0},null,null,null,null,null,{"$f":"K149*I149","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E148:E149)","v":0.4},null,null,null,{"$f":"SUM(I148:I149)","v":347899606.40000004},null,{"$f":"IF(E150=0,0,SUMPRODUCT(E148:E149,K148:K149)/E150)","v":9.1899999999999996E-2},null,null,null,{"$f":"SUM(O148:O149)","v":31971973.828160003}]
[]
[7,null,"Total",null,{"$f":"+E145+E150","v":1},null,null,null,869749016,null,{"$f":"(K145*E145)+(K150*E150)","v":5.7699333870464858E-2},null,null,null,{"$f":"O145+O150","v":50183938.857692286}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]
[]
[]
[]
[null,null,null,null,null,null,"Year:","2018 (Test Year)"]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,null,null,"(%)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"E167*I176","v":511195528.48000002},null,{"$f":"'App.2-OB_Debt Instruments'!I166","v":3.6489185800621292E-2},null,null,null,{"$f":"K167*I167","v":18653108.619153515}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"E168*I176","v":36513966.32},null,2.1600000000000001E-2,null,null,null,{"$f":"K168*I168","v":788701.67251200008}]
[3,null,"Total Debt",null,{"$f":"SUM(E167:E168)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I167:I168)","v":547709494.80000007},null,{"$f":"IF(E169=0,0,SUMPRODUCT(E167:E168,K167:K168)/E169)","v":3.5496573413913206E-2},null,null,null,{"$f":"SUM(O167:O168)","v":19441810.291665513}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"E172*I176","v":365139663.20000005},null,9.1899999999999996E-2,null,null,null,{"$f":"K172*I172","v":33556335.048080005}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E173","v":0},null,null,null,null,null,{"$f":"K173*I173","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E172:E173)","v":0.4},null,null,null,{"$f":"SUM(I172:I173)","v":365139663.20000005},null,{"$f":"IF(E174=0,0,SUMPRODUCT(E172:E173,K172:K173)/E174)","v":9.1899999999999996E-2},null,null,null,{"$f":"SUM(O172:O173)","v":33556335.048080005}]
[]
[7,null,"Total",null,{"$f":"+E169+E174","v":1},null,null,null,912849158,null,{"$f":"(K169*E169)+(K174*E174)","v":5.8057944048347923E-2},null,null,null,{"$f":"O169+O174","v":52998145.339745522}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]
[]
[]
[]
[null,null,null,null,null,null,"Year:","2019 (Test Year)"]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,null,null,"(%)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"E191*I200","v":524229507.20000005},3,{"$f":"'App.2-OB_Debt Instruments'!I195","v":3.6947723942680609E-2},null,null,null,{"$f":"K191*I191","v":19369087.114633098}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"E192*I200","v":37444964.800000004},null,2.29E-2,null,null,null,{"$f":"K192*I192","v":857489.69392000011}]
[3,null,"Total Debt",null,{"$f":"SUM(E191:E192)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I191:I192)","v":561674472},null,{"$f":"IF(E193=0,0,SUMPRODUCT(E191:E192,K191:K192)/E193)","v":3.6011209013168566E-2},null,null,null,{"$f":"SUM(O191:O192)","v":20226576.8085531}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"E196*I200","v":374449648},null,0.09,null,null,null,{"$f":"K196*I196","v":33700468.32}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E197","v":0},null,null,null,null,null,{"$f":"K197*I197","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E196:E197)","v":0.4},null,null,null,{"$f":"SUM(I196:I197)","v":374449648},null,{"$f":"IF(E198=0,0,SUMPRODUCT(E196:E197,K196:K197)/E198)","v":8.9999999999999983E-2},null,null,null,{"$f":"SUM(O196:O197)","v":33700468.32}]
[]
[7,null,"Total",null,{"$f":"+E193+E198","v":1},null,null,null,936124120,null,{"$f":"(K193*E193)+(K198*E198)","v":5.7606725407901141E-2},null,null,null,{"$f":"O193+O198","v":53927045.1285531}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]
[]
[]
[]
[null,null,null,null,null,null,"Year:","2020 (Test Year)"]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,null,null,"(%)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"E215*I224","v":545328691.60000002},null,{"$f":"'App.2-OB_Debt Instruments'!I231","v":3.6924593348248894E-2},null,null,null,{"$f":"K215*I215","v":20136040.178462632}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"E216*I224","v":38952049.399999999},null,2.29E-2,null,null,null,{"$f":"K216*I216","v":892001.93125999998}]
[3,null,"Total Debt",null,{"$f":"SUM(E215:E216)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I215:I216)","v":584280741},null,{"$f":"IF(E217=0,0,SUMPRODUCT(E215:E216,K215:K216)/E217)","v":3.598962045836563E-2},null,null,null,{"$f":"SUM(O215:O216)","v":21028042.109722633}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"E220*I224","v":389520494},null,0.09,null,null,null,{"$f":"K220*I220","v":35056844.460000001}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$31*E221","v":0},null,null,null,null,null,{"$f":"K221*I221","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E220:E221)","v":0.4},null,null,null,{"$f":"SUM(I220:I221)","v":389520494},null,{"$f":"IF(E222=0,0,SUMPRODUCT(E220:E221,K220:K221)/E222)","v":8.9999999999999983E-2},null,null,null,{"$f":"SUM(O220:O221)","v":35056844.460000001}]
[]
[7,null,"Total",null,{"$f":"+E217+E222","v":1},null,null,null,973801235,null,{"$f":"(K217*E217)+(K222*E222)","v":5.7593772275019384E-2},null,null,null,{"$f":"O217+O222","v":56084886.569722638}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]

{"sheet":"App.2-OB_Debt Instruments","index":14,"n_rows":237,"n_cols":11,"rows_kept":237,"cut":false,"hidden":false,"merged":[[129,10,130,10],[156,10,157,10],[183,10,184,10],[235,1,235,10],[209,10,210,10],[211,10,212,10],[213,10,215,10],[216,10,218,10],[9,0,9,10],[10,0,10,10],[141,1,141,10],[170,1,170,10],[199,1,199,10],[150,10,151,10],[82,10,83,10],[103,10,104,10],[101,10,102,10],[125,10,126,10],[127,10,128,10],[152,10,153,10],[154,10,155,10],[179,10,180,10],[181,10,182,10],[84,10,85,10],[10,11,10,14],[12,0,12,10],[28,1,28,10],[92,1,92,10],[115,1,115,10],[51,1,51,10],[68,1,68,10],[36,10,37,10],[38,10,43,10],[77,10,81,10],[105,10,106,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:","EB-2018-0044"]
[null,null,null,null,null,null,null,null,null,"Exhibit:","Exhibit 5"]
[null,null,null,null,null,null,null,null,null,"Tab:","Tab 1"]
[null,null,null,null,null,null,null,null,null,"Schedule:","Appendix 2-OB "]
[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]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)              (Note 1)","Additional Comments, if any"]
[1,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2005-07-01","10 yrs",200000000,5.04E-2,{"$f":"H17*I17","v":10080000}]
[2,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2005-07-01","Deemed LT",32185000,5.8999999999999997E-2,{"$f":"H18*I18","v":1898915}]
[3,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2006-12-20","30 years",50000000,5.2179999999999997E-2,2609000]
[4,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2009-12-21","Deemed LT",15000000,5.7500000000000002E-2,862500]
[5,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2010-04-30","Deemed LT",15000000,5.8700000000000002E-2,880500]
[6,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2011-07-05","Deemed LT",15000000,5.5500000000000001E-2,832500]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H22)","v":327185000},{"$f":"IF(H24=0,\"\",J24/H24)","v":5.245782966823051E-2},{"$f":"SUM(J17:J22)","v":17163415}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, calculate the pro-rated interest and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009, or with any subsequent update issued by the Board."]
[3,"Add more lines above row 12 if necessary."]
[]
[]
[null,null,null,"Year",2013]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)              (Note 1)","Additional Comments, if any"]
[1,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2005-07-01","10 years",{"$f":"200000000","v":200000000},5.04E-2,{"$f":"H36*I36","v":10080000}]
[2,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2006-12-20","30 years",{"$f":"50000000*133/365","v":18219178.08219178},5.2179999999999997E-2,{"$f":"H37*I37","v":950676.71232876705},"$50M Note - rate change May 14, 2015"]
[3,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2006-12-20","30 years",{"$f":"50000000*232/365","v":31780821.91780822},4.9680000000000002E-2,1578871.2328767125]
[4,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2005-07-01","Deemed LT",{"$f":"32185000*133/365","v":11727684.93150685},5.8999999999999997E-2,691933.41095890407,"The cumulative deemed debt ($77.185M o/s end of  2012 and $30M issued on Feb 1, 2013) was converted into a single promissory note of $107.185M to reflect the actual HOHI bond issuance on May 14, 2015."]
[5,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2009-12-21","Deemed LT",{"$f":"15000000*133/365","v":5465753.4246575339},5.7500000000000002E-2,314280.82191780821]
[6,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2010-04-30","Deemed LT",{"$f":"15000000*133/365","v":5465753.4246575339},5.8700000000000002E-2,320839.72602739726]
[7,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2011-07-05","Deemed LT",{"$f":"15000000*133/365","v":5465753.4246575339},5.5500000000000001E-2,303349.31506849313]
[8,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2013-02-01","Deemed LT",{"$f":"30000000*102/365","v":8383561.6438356163},4.2200000000000001E-2,353786.30136986304]
[9,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2013-05-14","30 years",{"$f":"107185000*232/365","v":68128547.94520548},4.1439999999999998E-2,{"$f":"H44*I44","v":2823247.026849315}]
[10,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2013-12-10","Deemed LT",{"$f":"30000000*22/365","v":1808219.1780821919},4.9399999999999999E-2,89326.027397260274,"$30M deemed debt - effective 22 days"]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H36:H45)","v":356445273.97260267},{"$f":"IF(H47=0,\"\",J47/H47)","v":4.911359990745761E-2},{"$f":"SUM(J36:J45)","v":17506310.57479452}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, calculate the pro-rated interest 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."]
[]
[]
[null,null,null,"Year",2014]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)            (Note 1)","Additional Comments, if any"]
[1,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2005-07-01","10 years",200000000,5.04E-2,{"$f":"H59*I59","v":10080000}]
[2,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2006-12-20","30 years",50000000,4.9680000000000002E-2,{"$f":"H60*I60","v":2484000}]
[3,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2013-05-14","30 years",107185000,4.1439999999999998E-2,4441746.3999999994]
[4,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2013-12-10","Deemed LT",30000000,4.9399999999999999E-2,1482000]
[5,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2014-10-28","Deemed LT",{"$f":"30000000*65/365","v":5342465.7534246575},4.7699999999999999E-2,254835.61643835617,"$30M deemed debt - effective 65 days"]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H59:H63)","v":392527465.75342464},{"$f":"IF(H65=0,\"\",J65/H65)","v":4.7748460048428677E-2},{"$f":"SUM(J59:J63)","v":18742582.016438354}]
[]
["Notes"]
[1,"If financing is in place only part of the year, calculate the pro-rated interest 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."]
[]
[]
[null,null,null,"Year",2015]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)","Additional Comments, if any"]
[1,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2006-12-20","30 years",50000000,4.9680000000000002E-2,{"$f":"H76*I76","v":2484000},"$50M actual debt"]
[2,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2013-05-14","30 years",107185000,4.1439999999999998E-2,{"$f":"H77*I77","v":4441746.3999999994},"$107.185M actual debt"]
[3,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2005-07-01","10 years",{"$f":"200000000*39/365","v":21369863.01369863},5.04E-2,{"$f":"H78*I78","v":1077041.0958904109},"The Feb 9.,2015 $200M maturity plus the cumulative deemed debt of $60M then outstanding ($260M total) were converted into two promissory notes of $138.7m and $121.3m on Feb 9, 2015 to reflect the actual HOHI bond issuance on a prorata basis for the two terms."]
[4,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2013-12-10","Deemed LT",{"$f":"30000000*39/365","v":3205479.4520547944},4.9399999999999999E-2,{"$f":"H79*I79","v":158350.68493150684}]
[5,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2014-10-28","Deemed LT",{"$f":"30000000*39/365","v":3205479.4520547944},4.7699999999999999E-2,152901.36986301368]
[6,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-02-09","10 years",{"$f":"138667000*326/365","v":123850526.02739726},2.724E-2,3373688.3289863016]
[7,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-02-09","30 years",{"$f":"121333000*326/365","v":108368652.05479452},3.7690000000000001E-2,4084414.4959452054]
[8,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-06-25","10 years",{"$f":"(30000000*0.5333)*(189/365)","v":8284413.6986301364},2.724E-2,{"$f":"H83*I83","v":225667.42915068491},"$30M actual debt on a prorata basis for the two terms - effective 189 days"]
[9,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-06-25","30 years",{"$f":"(30000000*0.4667)*(189/365)","v":7249832.8767123288},3.7690000000000001E-2,273246.20112328767]
[10,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-11-30","10 years",{"$f":"(25000000*0.5333)*(31/365)","v":1132349.3150684931},2.724E-2,30845.195342465755,"$25M actual debton a  prorata basis for the two terms - effective 31 days"]
[11,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-11-30","30 years",{"$f":"(25000000*0.4667)*(31/365)","v":990938.35616438359},3.7690000000000001E-2,37348.466643835622]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H76:H86)","v":434842534.24657536},{"$f":"IF(H88=0,\"\",J88/H88)","v":3.7575095307055731E-2},{"$f":"SUM(J76:J86)","v":16339249.667876715}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, calculate the pro-rated interest and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009, or with any subsequent update issued by the Board."]
[3,"Add more lines above row 12 if necessary."]
[]
[]
[null,null,null,"Year",2015,2016]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)","Additional Comments, if any"]
[1,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2006-12-20","30 years",50000000,4.1200000000000001E-2,{"$f":"H100*I100","v":2060000},"$50M actual debt"]
[2,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2013-05-14","30 years",107185000,4.1439999999999998E-2,{"$f":"H101*I101","v":4441746.3999999994},"$107.185M actual debt"]
[3,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-02-09","10 years",{"$f":"138667000","v":138667000},2.724E-2,{"$f":"H102*I102","v":3777289.08},"$260M actual debt"]
[4,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-02-09","30 years",{"$f":"121333000","v":121333000},3.7690000000000001E-2,{"$f":"H103*I103","v":4573040.7700000005}]
[5,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate",{"$f":"+F83","v":"2015-06-25"},"10 years",{"$f":"30000000*0.5333","v":15999000},2.724E-2,{"$f":"H104*I104","v":435812.76},"$55M actual debt"]
[6,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate",{"$f":"+F84","v":"2015-06-25"},"30 years",{"$f":"30000000*0.4667","v":14001000},3.7690000000000001E-2,527697.69000000006]
[7,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-11-30","10 years",{"$f":"25000000*0.5333","v":13332500},2.724E-2,363177.3]
[8,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-11-30","30 years",{"$f":"25000000*0.4667","v":11667500},3.7690000000000001E-2,439748.07500000001]
[9,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2016-07-01","10 years",{"$f":"65000000*(184/365)*(35/100)","v":11468493.150684932},3.0700000000000002E-2,{"$f":"H108*I108","v":352082.73972602742},"$65M deemed rate per cost of capital report calculation - effective 184 days"]
[10,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2016-07-01","30 years",{"$f":"65000000*(184/365)*(65/100)","v":21298630.136986304},3.9699999999999999E-2,845555.61643835623,"$65M deemed rate per cost of capital report calculation - effective 184 days"]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H100:H109)","v":504952123.28767127},{"$f":"IF(H111=0,\"\",J111/H111)","v":3.5282850808044858E-2},{"$f":"SUM(J100:J109)","v":17816150.43116438}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, calculate the pro-rated interest 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."]
[]
[]
[]
[null,null,null,"Year",2015,2017]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)","Additional Comments, if any"]
[1,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2006-12-20","30 years",50000000,4.1200000000000001E-2,{"$f":"H124*I124","v":2060000},"$50M actual debt"]
[2,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2013-05-14","30 years",107185000,4.1439999999999998E-2,{"$f":"H125*I125","v":4441746.3999999994},"$107.185M actual debt"]
[3,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-02-09","10 years",{"$f":"138667000","v":138667000},2.724E-2,{"$f":"H126*I126","v":3777289.08},"$260M actual debt"]
[4,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-02-09","30 years",{"$f":"121333000","v":121333000},3.7690000000000001E-2,{"$f":"H127*I127","v":4573040.7700000005}]
[5,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate",{"$f":"+F104","v":"2015-06-25"},"10 years",{"$f":"+H104","v":15999000},2.724E-2,{"$f":"H128*I128","v":435812.76},"$55M actual dedt"]
[6,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate",{"$f":"+F105","v":"2015-06-25"},"30 years",{"$f":"+H105","v":14001000},3.7690000000000001E-2,527697.69000000006]
[7,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-11-30","10 years",{"$f":"+H106","v":13332500},2.724E-2,363177.3]
[8,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-11-30","30 years",{"$f":"+H107","v":11667500},3.7690000000000001E-2,439748.07500000001]
[9,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2016-07-01","10 years",{"$f":"65000000*(35/100)","v":22750000},3.0700000000000002E-2,698425,"$65M deemed rate per cost of capital report calculation "]
[10,"Grid Promissory Note","Hydro Ottawa Holding Inc.","Affiliated","Fixed Rate","2016-07-01","30 years",{"$f":"65000000*(65/100)","v":42250000},3.9699999999999999E-2,1677325,"$65M deemed rate per cost of capital report calculation "]
[11,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2017-07-01","10 years",{"$f":"60000000*(184/365)*(35/100)","v":10586301.369863013},3.8699999999999998E-2,409689.8630136986,"$60M deemed rate per cost of capital report calculation -effective 184 days "]
[12,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2017-07-01","30 years",{"$f":"60000000*(184/365)*(65/100)","v":19660273.97260274},4.7699999999999999E-2,{"$f":"H135*I135","v":937795.06849315064},"$60M deemed rate per cost of capital report calculation -effective 184 days "]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H124:H135)","v":567431575.34246576},{"$f":"IF(H137=0,\"\",J137/H137)","v":3.5848810482972962E-2},{"$f":"SUM(J124:J135)","v":20341747.006506849}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, calculate the pro-rated interest 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."]
[]
[]
[]
[null,null,null,"Year",2015,2018]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)","Additional Comments, if any"]
[1,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2006-12-20","30 years",50000000,4.1200000000000001E-2,{"$f":"H150*I150","v":2060000},"$50M actual debt"]
[2,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2013-05-14","30 years",{"$f":"107185000*133/365","v":39056452.05479452},4.1439999999999998E-2,{"$f":"H151*I151","v":1618499.3731506849},"$107.185M Note - Rate changed during the year (issuance cost fully amortized)"]
[3,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2013-05-14","30 years",{"$f":"107185000*232/365","v":68128547.94520548},3.9910000000000001E-2,{"$f":"H152*I152","v":2719010.3484931509}]
[4,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-02-09","10 years",{"$f":"138667000","v":138667000},2.724E-2,{"$f":"H153*I153","v":3777289.08},"$260M actual debt"]
[5,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-02-09","30 years",{"$f":"121333000","v":121333000},3.7690000000000001E-2,{"$f":"H154*I154","v":4573040.7700000005}]
[6,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate",{"$f":"+F128","v":"2015-06-25"},"10 years",{"$f":"+H128","v":15999000},2.724E-2,{"$f":"H155*I155","v":435812.76},"$55M actual dedt"]
[7,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate",{"$f":"+F129","v":"2015-06-25"},"30 years",{"$f":"+H129","v":14001000},3.7690000000000001E-2,527697.69000000006]
[8,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-11-30","10 years",{"$f":"+H130","v":13332500},2.724E-2,363177.3]
[9,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-11-30","30 years",{"$f":"+H131","v":11667500},3.7690000000000001E-2,439748.07500000001]
[10,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2016-07-01","10 years",{"$f":"65000000*(35/100)","v":22750000},3.0700000000000002E-2,698425,"$65M deemed rate per cost of capital report calculation "]
[11,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2016-07-01","30 years",{"$f":"65000000*(65/100)","v":42250000},3.9699999999999999E-2,1677325,"$65M deemed rate per cost of capital report calculation "]
[12,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2017-07-01","10 years",{"$f":"60000000*(35/100)","v":21000000},3.8699999999999998E-2,812700,"$60M deemed rate per cost of capital report calculation "]
[13,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2017-07-01","30 years",{"$f":"60000000*(65/100)","v":39000000},4.7699999999999999E-2,1860300,"$60M deemed rate per cost of capital report calculation "]
[14,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2018-07-01","10 years",{"$f":"30000000*(184/365)*(35/100)","v":5293150.6849315064},4.5699999999999998E-2,241896.98630136982,"$30M deemed rate per the cost of cpaital report calculation - effective 184 days"]
[15,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2018-07-01","30 years",{"$f":"30000000*(184/365)*(65/100)","v":9830136.98630137},5.4699999999999999E-2,{"$f":"H164*I164","v":537708.49315068487},"$30M deemed rate per the cost of cpaital report calculation - effective 184 days"]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H150:H164)","v":612308287.67123294},{"$f":"IF(H166=0,\"\",J166/H166)","v":3.6489185800621292E-2},{"$f":"SUM(J150:J164)","v":22342630.876095891}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, calculate the pro-rated interest 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."]
[]
[]
[null,null,null,"Year",2015,2019]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)","Additional Comments, if any"]
[1,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2006-12-20","30 years",50000000,4.1200000000000001E-2,{"$f":"H178*I178","v":2060000},"$50M actual debt"]
[2,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2013-05-14","30 years",{"$f":"107185000","v":107185000},3.9910000000000001E-2,{"$f":"H179*I179","v":4277753.3500000006},"$107.185M actual debt"]
[3,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-02-09","10 years",{"$f":"138667000","v":138667000},2.724E-2,{"$f":"H180*I180","v":3777289.08},"$260M actual debt"]
[4,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-02-09","30 years",{"$f":"121333000","v":121333000},3.7690000000000001E-2,{"$f":"H181*I181","v":4573040.7700000005}]
[5,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate",{"$f":"+F155","v":"2015-06-25"},"10 years",{"$f":"+H155","v":15999000},2.724E-2,{"$f":"H182*I182","v":435812.76},"$55M actual dedt"]
[6,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate",{"$f":"+F156","v":"2015-06-25"},"30 years",{"$f":"+H156","v":14001000},3.7690000000000001E-2,527697.69000000006]
[7,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-11-30","10 years",{"$f":"+H157","v":13332500},2.724E-2,363177.3]
[8,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-11-30","30 years",{"$f":"+H158","v":11667500},3.7690000000000001E-2,439748.07500000001]
[9,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2016-07-01","10 years",{"$f":"65000000*(35/100)","v":22750000},3.0700000000000002E-2,698425,"$65M deemed rate per cost of capital report calculation "]
[10,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2016-07-01","30 years",{"$f":"65000000*(65/100)","v":42250000},3.9699999999999999E-2,1677325,"$65M deemed rate per cost of capital report calculation "]
[11,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2017-07-01","10 years",{"$f":"60000000*(35/100)","v":21000000},3.8699999999999998E-2,812700,"$60M deemed rate per cost of capital report calculation "]
[12,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2017-07-01","30 years",{"$f":"60000000*(65/100)","v":39000000},4.7699999999999999E-2,1860300,"$60M deemed rate per cost of capital report calculation "]
[13,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2018-07-01","10 years",{"$f":"30000000*(35/100)","v":10500000},4.5699999999999998E-2,479850,"$30M deemed rate per the cost of cpaital report calculation "]
[14,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2018-07-01","30 years",{"$f":"30000000*(65/100)","v":19500000},5.4699999999999999E-2,1066650,"$30M deemed rate per the cost of cpaital report calculation "]
[15,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2019-07-01","10 years",{"$f":"30000000*(184/365)*(35/100)","v":5293150.6849315064},3.8600000000000002E-2,204315.61643835617,"$30M deemed rate per the cost of capital report calculation - Effective 184 days"]
[16,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2019-07-01","30 years",{"$f":"30000000*(184/365)*(65/100)","v":9830136.98630137},4.8599999999999997E-2,{"$f":"H193*I193","v":477744.65753424657},"$30M deemed rate per the cost of capital report calculation - Effective 184 days"]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H178:H193)","v":642308287.67123294},{"$f":"IF(H195=0,\"\",J195/H195)","v":3.6947723942680609E-2},{"$f":"SUM(J178:J193)","v":23731829.298972599}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, calculate the pro-rated interest 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."]
[]
[]
[]
[null,null,null,"Year",2015,2020]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%)                     (Note 2)","Interest ($)       (Note 1)","Additional Comments, if any"]
[1,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2006-12-20","30 years",50000000,4.1200000000000001E-2,{"$f":"H208*I208","v":2060000},"$50M actual debt"]
[2,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2013-05-14","30 years",{"$f":"107185000","v":107185000},3.9910000000000001E-2,4277753.3500000006,"$107.185M actual debt"]
[3,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-02-09","10 years",{"$f":"138667000*39/365","v":14816473.97260274},2.724E-2,403600.75101369864,"$138.667M Note - Rate changed during the year (issuance cost fully amortized)"]
[4,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2020-02-09","10 years",{"$f":"138667000*326/365","v":123850526.02739726},2.614E-2,3237452.7503561643]
[5,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-02-09","30 years",{"$f":"121333000*39/365","v":12964347.94520548},3.7690000000000001E-2,488626.27405479457,"$121.333M Note - Rate changed during the year (issuance cost fully amortized)"]
[6,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2020-02-09","30 years",{"$f":"121333000*326/365","v":108368652.05479452},3.6389999999999999E-2,3943535.2482739724]
[7,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate",{"$f":"+F182","v":"2015-06-25"},"10 years",{"$f":"30000000*0.5333*39/365","v":1709482.1917808219},2.724E-2,{"$f":"H214*I214","v":46566.294904109585},"$29.33M Note - Rate changed during the year (issuance cost fully amortized)"]
[8,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-11-30","10 years",{"$f":"25000000*0.5333*39/365","v":1424568.493150685},2.724E-2,38805.245753424657]
[9,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2020-02-09","10 years",{"$f":"55000000*0.5333*326/365","v":26197449.315068495},2.614E-2,{"$f":"H216*I216","v":684801.32509589044}]
[10,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate",{"$f":"+F183","v":"2015-06-25"},"30 years",{"$f":"30000000*0.4667*39/365","v":1495997.2602739725},3.7690000000000001E-2,56384.136739726026,"$25.67MM Note - Rate changed during the year (issuance cost fully amortized)"]
[11,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2015-11-30","30 years",{"$f":"25000000*0.4667*39/365","v":1246664.3835616438},3.7690000000000001E-2,46986.780616438358]
[12,"Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2020-02-09","30 years",{"$f":"55000000*0.4667*326/365","v":22925838.356164385},3.6389999999999999E-2,{"$f":"H219*I219","v":834271.25778082188}]
[13,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2016-07-01","10 years",{"$f":"65000000*(35/100)","v":22750000},3.0700000000000002E-2,{"$f":"H220*I220","v":698425},"$65M deemed rate per cost of capital report calculation "]
[14,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2016-07-01","30 years",{"$f":"65000000*(65/100)","v":42250000},3.9699999999999999E-2,1677325,"$65M deemed rate per cost of capital report calculation "]
[15,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2017-07-01","10 years",{"$f":"60000000*(35/100)","v":21000000},3.8699999999999998E-2,812700,"$60M deemed rate per cost of capital report calculation "]
[16,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2017-07-01","30 years",{"$f":"60000000*(65/100)","v":39000000},4.7699999999999999E-2,1860300,"$60M deemed rate per cost of capital report calculation "]
[17,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2018-07-01","10 years",{"$f":"30000000*(35/100)","v":10500000},4.5699999999999998E-2,479850,"$30M deemed rate per the cost of cpaital report calculation "]
[18,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2018-07-01","30 years",{"$f":"30000000*(65/100)","v":19500000},5.4699999999999999E-2,1066650,"$30M deemed rate per the cost of cpaital report calculation "]
[19,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2019-07-01","10 years",{"$f":"30000000*(35/100)","v":10500000},{"$f":"I192","v":3.8600000000000002E-2},405300,"$30M deemed rate per the cost of capital report calculation "]
[20,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2019-07-01","30 years",{"$f":"30000000*(65/100)","v":19500000},{"$f":"I193","v":4.8599999999999997E-2},947700,"$30M deemed rate per the cost of capital report calculation "]
[21,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2020-07-01","10 years",{"$f":"30000000*(184/365)*(35/100)","v":5293150.6849315064},4.36E-2,230781.36986301368,"$30M deemed rate per the cost of capital report calculation - effective 184 days"]
[22,"Grid Promissory Note","Hydo Ottawa Holding Inc.","Affiliated","Fixed Rate","2020-07-01","30 years",{"$f":"30000000*(184/365)*(65/100)","v":9830136.98630137},5.3600000000000002E-2,{"$f":"H229*I229","v":526895.34246575343},"$30M deemed rate per the cost of capital report calculation - effective 184 days"]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H208:H229)","v":672308287.67123294},{"$f":"IF(H231=0,\"\",J231/H231)","v":3.6924593348248894E-2},{"$f":"SUM(J208:J229)","v":24824710.126917809}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, calculate the pro-rated interest 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":"lists","index":15,"n_rows":212,"n_cols":55,"rows_kept":212,"cut":false,"hidden":true,"merged":[[12,51,12,52],[11,51,11,52],[0,51,0,52],[1,51,1,52],[2,51,2,52],[3,51,3,52],[4,51,4,52],[5,51,5,52],[6,51,6,52],[7,51,7,52],[8,51,8,52],[9,51,9,52],[10,51,10,52],[13,51,13,52],[14,51,14,52],[15,51,15,52],[16,51,16,52],[17,51,17,52]]}
["DISTRIBUTED GENERATION [DGEN]","Embedded Distributor",{"$f":"COUNTA(B1:B17)","v":4},null,null,null,null,null,"A Standby Service Charge will be applied for a month where standby power is not provided. The applicable rate is the approved Distribution Volumetric Rate of the applicable service class and is applied to gross metered demand or contracted amount, whichever is greater. A monthly administration charge of $200, for simple metering arrangements, or $500, for complex metering arrangements, will also be applied.",null,null,"Loss Factors",null,"Units","Units1","Units2",null,null,null,null,null,null,null,null,null,"Account History","Account set up charge/change of occupancy charge (plus credit agency costs if applicable)","Total Loss Factor – Embedded Distributor – Hydro One Networks Inc.",null,null,null,null,null,null,null,null,null,"Algoma Power Inc.","Algoma Power Inc.",null,"DISTRIBUTED GENERATION [DGEN]","kW",null,null,null,"Sub-Total:  Delivery (Distribution and Retail Transmission)"]
["EMBEDDED DISTRIBUTOR","General Service 3,000 to 4,999 kW",null,null,null,null,null,null,"Distribution Volumetric Rate",null,null,"Total Loss Factor – Primary Metered Customer",null,"$","$/kWh","$",null,null,null,null,null,null,null,null,null,"Account set up charge/change of occupancy charge","Administrative Billing Charge","Total Loss Factor – Primary Metered Customer",null,null,null,null,null,null,null,null,null,"Atikokan Hydro Inc.","Atikokan Hydro Inc.",null,"EMBEDDED DISTRIBUTOR","kW",null,null,null,"Wholesale Market Service Rate ",null,null,{"$f":"AU2*AV2","v":0},{"$f":"AU2","v":0},0,{"$f":"AX2*AY2","v":0},null,{"$f":"AZ2-AW2","v":0},{"$f":"BB2/AW2","v":{"$error":"#DIV/0!"}}]
["EMBEDDED DISTRIBUTOR","General Service 1,000 to 4,999 kW",null,null,null,null,null,null,"Distribution Volumetric Rate - $/kW of contracted amount",null,null,"Total Loss Factor – Primary Metered Customer < 5,000 kW",null,"$/kWh","$/kW","%",null,null,null,null,null,null,"MSC",null,null,"Account set up charge/change of occupancy charge (plus credit agency costs if applicable – Residential)","Bell Canada Pole Rentals","Total Loss Factor – Primary Metered Customer < 5,000 kW",null,null,null,null,null,null,null,null,null,"Attawapiskat Power Corp. ","Attawapiskat Power Corp. ",null,"EMBEDDED DISTRIBUTOR","kW",null,null,null,"Rural Rate Protection Charge",null,null,{"$f":"AU3*AV3","v":0},0,0,{"$f":"AX3*AY3","v":0},null,{"$f":"AZ3-AW3","v":0},{"$f":"BB3/AW3","v":{"$error":"#DIV/0!"}}]
["FARMS - SINGLE PHASE ENERGY-BILLED [F1]","General Service Equal To Or Greater Than 1,500 kW - Interval Metered",null,null,null,null,null,null,"Distribution Wheeling Service Rate",null,null,"Total Loss Factor – Primary Metered Customer > 5,000 kW",null,"$/kW","$/kVA",null,null,null,null,null,null,null,"SM_Rate_Adder",null,null,"Account set up charge/change of occupancy charge (plus credit agency costs if applicable)","Clearance Pole Attachment charge $/pole/year","Total Loss Factor – Primary Metered Customer > 5,000 kW",null,null,null,null,null,null,null,null,null,"Bluewater Power Distribution Corporation","Bluewater Power Distribution Corporation",null,"FARMS - SINGLE PHASE ENERGY-BILLED [F1]","kWh",null,null,null,"Standard Supply Service – Administration Charge (if applicable)",null,null,{"$f":"AU4*AV4","v":0},0,0,{"$f":"AX4*AY4","v":0},null,{"$f":"AZ4-AW4","v":0},{"$f":"BB4/AW4","v":{"$error":"#DIV/0!"}}]
["FARMS - THREE PHASE ENERGY-BILLED [F3]",null,null,null,null,null,null,null,"Electricity Rate",null,null,"Total Loss Factor – Secondary Metered Customer",null,"$/kVA",null,null,null,null,null,null,null,null,"MSC_Rate_Rider_",null,null,"Arrears certificate","Collection of account charge – no disconnection","Total Loss Factor – Secondary Metered Customer",null,null,null,null,null,null,null,null,null,"Brant County Power Inc.","Brant County Power Inc.",null,"FARMS - THREE PHASE ENERGY-BILLED [F3]","kWh",null,null,null,"Sub-Total:  Regulatory",null,null,{"$f":"SUM(AW2:AW4)","v":0},null,null,{"$f":"SUM(AZ2:BA4)","v":0},null,{"$f":"AZ5-AW5","v":0},{"$f":"BB5/AW5","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE - COMMERCIAL",null,null,null,null,null,null,null,"Electricity Rate - All Additional kWh",null,null,"Total Loss Factor – Secondary Metered Customer < 5,000 kW",null,null,null,null,null,null,null,null,null,null,"VC",null,null,"Arrears certificate (credit reference)","Collection of account charge – no disconnection – after regular hours","Total Loss Factor – Secondary Metered Customer < 5,000 kW",null,null,null,null,null,null,null,null,null,"Brantford Power Inc.","Brantford Power Inc.",null,"GENERAL SERVICE - COMMERCIAL","kW",null,null,null,"Debt Retirement Charge (DRC)",null,null,{"$f":"AU6*AV6","v":0},{"$f":"AU6","v":0},{"$f":"AV6","v":0},{"$f":"AX6*AY6","v":0},null,{"$f":"AZ6-AW6","v":0},{"$f":"BB6/AW6","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE - INSTITUTIONAL",null,null,null,null,null,null,null,"Electricity Rate - First 250 kWh",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Burlington Hydro Inc.","Burlington Hydro Inc.",null,"GENERAL SERVICE - INSTITUTIONAL","kW"]
["GENERAL SERVICE 1,000 TO 2,999 KW",null,null,null,null,null,null,null,"Electricity Rate -All Additional kWh",null,null,"Total Loss Factor – Secondary Metered Customer > 5,000 kW",null,null,null,null,null,null,null,null,null,null,"VC_Rate_Rider_",null,null,"Charge to certify cheque","Collection of account charge – no disconnection - during regular business hours","Total Loss Factor – Secondary Metered Customer > 5,000 kW",null,null,null,null,null,null,null,null,null,"Cambridge and North Dumfries Hydro Inc.","Cambridge and North Dumfries Hydro Inc.",null,"GENERAL SERVICE 1,000 TO 2,999 KW","kW",null,null,null,"Total Bill on RPP (before taxes)",null,null,null,null,null,null,null,{"$f":"AZ8-AW8","v":0}]
["GENERAL SERVICE 1,000 TO 4,999 KW",null,null,null,null,null,null,null,"Electricity Rate First 1,000 kWh",null,null,"Distribution Loss Factor - Secondary Metered Customer < 5,000 kW",null,null,null,null,null,null,null,null,null,null,"VC_GA_Rate_Rider_kW_",null,null,"Collection of Account Charge – No Disconnection","Collection of account charge – no disconnection – during regular hours",null,null,null,null,null,null,null,null,null,null,"Canadian Niagara Power Inc.","Canadian Niagara Power Inc. - Eastern Ontario Power",null,"GENERAL SERVICE 1,000 TO 4,999 KW - INTERVAL METERS","kW",null,null,null,"HST",null,null,{"$f":"AV9*AW8","v":0},null,{"$f":"AV9","v":0},{"$f":"AY9*AZ8","v":0},null,{"$f":"AZ9-AW9","v":0},{"$f":"BB9/AW9","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 1,000 TO 4,999 KW - INTERVAL METERS",null,null,null,null,null,null,null,"Electricity Rate First 25,000 kWh",null,null,"Distribution Loss Factor - Secondary Metered Customer > 5,000 kW",null,null,null,null,null,null,null,null,null,null,"VC_LV_Rate",null,null,"Credit Card Convenience Charge","Collection/Disconnection/Load Limiter/Reconnection – if in Community",null,null,null,null,null,null,null,null,null,null,"Centre Wellington Hydro Ltd.","Canadian Niagara Power Inc. - Fort Erie",null,"GENERAL SERVICE 1,000 TO 4,999 KW (CO-GENERATION)","kW",null,null,null,"Total Bill (including HST)",null,null,{"$f":"AW9+AW8","v":0},null,null,{"$f":"AZ9+AZ8","v":0},null,{"$f":"AZ10-AW10","v":0},{"$f":"BB10/AW10","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 1,000 TO 4,999 KW (CO-GENERATION)",null,null,null,null,null,null,null,"Electricity Rate First 6,000 kWh",null,null,"Distribution Loss Factor - Primary Metered Customer < 5,000 kW",null,null,null,null,null,null,null,null,null,null,"RTSR_Network",null,null,"Credit check (plus credit agency costs)","Credit Card Convenience Charge",null,null,null,null,null,null,null,null,null,null,"Chapleau Public Utilities Corporation","Canadian Niagara Power Inc. - Port Colborne Hydro Inc.",null,"GENERAL SERVICE 1,000 TO 4,999 KW","kW",null,null,null,"Ontario Clean Energy Benefit (OCEB)",null,null,{"$f":"-0.1*AW10","v":0},null,{"$f":"AV11","v":0},{"$f":"-0.1*AZ10","v":0},null,{"$f":"AZ11-AW11","v":0},{"$f":"BB11/AW11","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 1,500 TO 4,999 KW",null,null,null,null,null,null,null,"Electricity Rate Next 1,500 kWh",null,null,"Distribution Loss Factor - Primary Metered Customer > 5,000 kW",null,null,null,null,null,null,null,null,null,null,"RTSR_Connection",null,null,"Credit reference Letter","Disconnect/Reconnect at meter – after regular hours",null,null,null,null,null,null,null,null,null,null,"Clinton Power Corporation","Centre Wellington Hydro Ltd.",null,"GENERAL SERVICE 1,500 TO 4,999 KW","kW",null,null,null,"Total Bill on RPP (including OCEB)",null,null,{"$f":"AW10+AW11","v":0},null,null,{"$f":"AZ10+AZ11","v":0},null,{"$f":"AZ12-AW12","v":0},{"$f":"BB12/AW12","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 2,500 TO 4,999 KW",null,null,null,null,null,null,null,"General Service 1,500 to 4,999 kW customer",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,null,null,null,"COLLUS Power Corporation","Chapleau Public Utilities Corporation",null,"GENERAL SERVICE 2,500 TO 4,999 KW","kW"]
["GENERAL SERVICE 3,000 TO 4,999 KW",null,null,null,null,null,null,null,"General Service 50 to 1,499 kW customer",null,null,"Total Loss Factor - Embedded Distributor",null,null,null,null,null,null,null,null,null,null,"RTSR_Network_Interval",null,null,"Credit reference/credit check (plus credit agency costs – General Service)","Disconnect/Reconnect at meter – during regular hours",null,null,null,null,null,null,null,null,null,null,"Cooperative Hydro Embrun Inc.","Clinton Power Corporation",null,"GENERAL SERVICE 3,000 TO 4,999 KW - INTERMEDIATE USE","kW",null,null,null,"Total Bill on TOU (before taxes)",null,null,null,null,null,null,null,{"$f":"AZ14-AW14","v":0}]
["GENERAL SERVICE 3,000 TO 4,999 KW - INTERMEDIATE USE",null,null,null,null,null,null,null,"General Service Large Use customer",null,null,"Total Loss Factor – Embedded Distributor – Hydro One Networks Inc.",null,null,null,null,null,null,null,null,null,null,"RTSR_Connection_Interval",null,null,"Credit Reference/credit check (plus credit agency costs)","Disconnect/Reconnect at pole – after regular hours",null,null,null,null,null,null,null,null,null,null,"E.L.K. Energy Inc.","COLLUS Power Corporation",null,"GENERAL SERVICE 3,000 TO 4,999 KW - INTERVAL METERED","kW",null,null,null,"HST",null,null,{"$f":"AV15*AW14","v":0},null,{"$f":"AV15","v":0},{"$f":"AY15*AZ14","v":0},null,{"$f":"AZ15-AW15","v":0},{"$f":"BB15/AW15","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 3,000 TO 4,999 KW - INTERVAL METERED",null,null,null,null,null,null,null,"Green Energy Act Initiatives Funding Adder - effective until the date of the next cost of service-based rate order",null,null,null,null,null,null,null,null,null,null,null,null,null,"RTSR_Network_Interval_GR1000kW",null,null,"Dispute Test – Commercial self contained -- MC","Disconnect/Reconnect at pole – during regular hours",null,null,null,null,null,null,null,null,null,null,"Enersource Hydro Mississauga Inc.","Cooperative Hydro Embrun Inc.",null,"GENERAL SERVICE 3,000 TO 4,999 KW - TIME OF USE","kW",null,null,null,"Total Bill (including HST)",null,null,{"$f":"AW15+AW14","v":0},null,null,{"$f":"AZ15+AZ14","v":0},null,{"$f":"AZ16-AW16","v":0},{"$f":"BB16/AW16","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 3,000 TO 4,999 KW - TIME OF USE",null,null,null,null,null,null,null,"Green Energy Act Plan Funding Adder",null,null,null,null,null,null,null,null,null,null,null,null,null,"RTSR_Connection_Interval_GR1000kW",null,null,"Dispute Test – Commercial TT -- MC","Disconnect/Reconnect Charge – At Meter – After Hours",null,null,null,null,null,null,null,null,null,null,"Entegrus Powerlines Inc.","E.L.K. Energy Inc.",null,"GENERAL SERVICE 3,000 TO 4,999 KW","kW",null,null,null,"Ontario Clean Energy Benefit (OCEB)",null,null,{"$f":"-0.1*AW16","v":0},null,{"$f":"AV17","v":0},{"$f":"-0.1*AZ16","v":0},null,{"$f":"AZ17-AW17","v":0},{"$f":"BB17/AW17","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 50 TO 1,000 KW",null,null,null,null,null,null,null,"Green Energy Act Plan Funding Adder - effective April 1, 2013 until March 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,"RTSR_Line_Connection",null,null,"Dispute Test – Residential","Disconnect/Reconnect Charge – At Meter – During Regular Hours",null,null,null,null,null,null,null,null,null,null,"ENWIN Utilities Ltd.","Enersource Hydro Mississauga Inc.",null,"GENERAL SERVICE 50 TO 1,000 KW - INTERVAL METERS","kW",null,null,null,"Total Bill on TOU (including OCEB)",null,null,{"$f":"AW16+AW17","v":0},null,null,{"$f":"AZ16+AZ17","v":0},null,{"$f":"AZ18-AW18","v":0},{"$f":"BB18/AW18","v":{"$error":"#DIV/0!"}}]
["GENERAL SERVICE 50 TO 1,000 KW - INTERVAL METERS",null,null,null,null,null,null,null,"Green Energy Act Plan Funding Adder - effective April 1, 2014 until March 31, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,"RTSR_Transformer_Connection",null,null,"Duplicate Invoices for previous billing","Disconnect/Reconnect Charge – At Pole – After Hours",null,null,null,null,null,null,null,null,null,null,"Erie Thames Powerlines Corporation","Entegrus Powerlines Inc. - Chatham-Kent",null,"GENERAL SERVICE 50 TO 1,000 KW - NON INTERVAL METERS","kW"]
["GENERAL SERVICE 50 TO 1,000 KW - NON INTERVAL METERS",null,null,null,null,null,null,null,"ICM Rate Rider (2014) - in effect until the effective date of the next cost of service rates",null,null,null,null,null,null,null,null,null,null,null,null,null,"WMSR",null,null,"Easement Letter","Disconnect/Reconnect Charge – At Pole – During Regular Hours",null,null,null,null,null,null,null,null,null,null,"Espanola Regional Hydro Distribution Corporation","Entegrus Powerlines Inc. - Dutton",null,"GENERAL SERVICE 50 TO 1,000 KW","kW"]
["GENERAL SERVICE 50 TO 1,499 KW",null,null,null,null,null,null,null,"Low Voltage Service Charge",null,null,null,null,null,null,null,null,null,null,null,null,null,"RRRP",null,null,"Income Tax Letter","Disconnect/Reconnect Charges for non payment of account - At Meter After Hours",null,null,null,null,null,null,null,null,null,null,"Essex Powerlines Corporation","Entegrus Powerlines Inc. - Newbury",null,"GENERAL SERVICE 50 TO 1,499 KW - INTERVAL METERED","kW"]
["GENERAL SERVICE 50 TO 1,499 KW - INTERVAL METERED",null,null,null,null,null,null,null,"Low Voltage Service Rate",null,null,null,null,null,null,null,null,null,null,null,null,null,"SPC",null,null,"Interval Meter Interrogation","Disconnect/Reconnect charges for non payment of account – at meter after regular hours",null,null,null,null,null,null,null,null,null,null,"Festival Hydro Inc.","Entegrus Powerlines Inc. - Strathroy, Mounth Brydges & Parkhill",null,"GENERAL SERVICE 50 TO 1,499 KW","kW"]
["GENERAL SERVICE 50 TO 2,499 KW",null,null,null,null,null,null,null,"Low Voltage Volumetric Rate",null,null,null,null,null,null,null,null,null,null,null,null,null,"DRC",null,null,"Interval meter request change","Disconnect/Reconnect Charges for non payment of account - At Meter During Regular Hours",null,null,null,null,null,null,null,null,null,null,"Fort Albany Power Corporation","ENWIN Utilities Ltd.",null,"GENERAL SERVICE 50 TO 2,499 KW","kW"]
["GENERAL SERVICE 50 TO 2,999 KW",null,null,null,null,null,null,null,"LRAM Rate Rider - Effective Until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,"SSS",null,null,"Legal letter","Disconnect/Reconnect charges for non payment of account – at meter during regular hours",null,null,null,null,null,null,null,null,null,null,"Fort Frances Power Corporation","Erie Thames Powerlines Corporation",null,"GENERAL SERVICE 50 TO 2,999 KW - INTERVAL METERED","kW"]
["GENERAL SERVICE 50 TO 2,999 KW - INTERVAL METERED",null,null,null,null,null,null,null,"Minimum Distribution Charge - per KW of maximum billing demand in the previous 11 months",null,null,null,null,null,null,null,null,null,null,null,null,null,"SFLF",null,null,"Legal letter charge","Disconnect/Reconnect charges for non payment of account – at pole after regular hours",null,null,null,null,null,null,null,null,null,null,"Greater Sudbury Hydro Inc.","Espanola Regional Hydro Distribution Corporation",null,"GENERAL SERVICE 50 TO 2,999 KW - TIME OF USE","kW"]
["GENERAL SERVICE 50 TO 2,999 KW - TIME OF USE","January",null,null,null,null,null,null,"Monthly Distribution Wheeling Service Rate - Dedicated LV Line",null,null,null,null,null,null,null,null,null,null,null,null,null,"DLF_Secondary_LT_5000kW",null,null,"Meter dispute charge plus Measurement Canada fees (if meter found correct)","Disconnect/Reconnect charges for non payment of account – at pole during regular hours",null,null,null,null,null,null,null,null,null,null,"Grimsby Power Inc.","Essex Powerlines Corporation",null,"GENERAL SERVICE 50 TO 2,999 KW","kW"]
["GENERAL SERVICE 50 TO 4,999 KW","February",null,null,null,null,null,null,"Monthly Distribution Wheeling Service Rate - Hydro One Networks",null,null,null,null,null,null,null,null,null,null,null,null,null,"DLF_Secondary_GT_5000kW",null,null,"Notification charge","Disconnect/Reconnection for >300 volts - after regular hours",null,null,null,null,null,null,null,null,null,null,"Guelph Hydro Electric Systems Inc.","Festival Hydro Inc.",null,"GENERAL SERVICE 50 TO 4,999 KW - INTERVAL METERED","kW"]
["GENERAL SERVICE 50 TO 4,999 KW - INTERVAL METERED","March",null,null,null,null,null,null,"Monthly Distribution Wheeling Service Rate - Shared LV Line",null,null,null,null,null,null,null,null,null,null,null,null,null,"DLF_Primary_LT_5000kW",null,null,"Pulling Post Dated Cheques","Disconnect/Reconnection for >300 volts - during regular hours",null,null,null,null,null,null,null,null,null,null,"Haldimand County Hydro Inc.","Festival Hydro Inc. - Hensall",null,"GENERAL SERVICE 50 TO 4,999 KW - TIME OF USE","kW"]
["GENERAL SERVICE 50 TO 4,999 KW - TIME OF USE","April",null,null,null,null,null,null,"Monthly Distribution Wheeling Service Rate - Waterloo North Hydro",null,null,null,null,null,null,null,null,null,null,null,null,null,"DLF_Primary_GT_5000kW",null,null,"Request for other billing information","Disposal of Concrete Poles",null,null,null,null,null,null,null,null,null,null,"Halton Hills Hydro Inc.","Fort Albany Power Corporation",null,"GENERAL SERVICE 50 TO 4,999 KW (COGENERATION)","kW"]
["GENERAL SERVICE 50 TO 4,999 KW (COGENERATION)","May",null,null,null,null,null,null,"Rate Rider for Application of Tax Change - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,"TLF_Secondary_LT_5000kW",null,null,"Returned cheque (plus bank charges)","Dispute Test – Commercial TT -- MC",null,null,null,null,null,null,null,null,null,null,"Hearst Power Distribution Company Limited","Fort Frances Power Corporation",null,"GENERAL SERVICE 50 TO 4,999 KW (FORMERLY TIME OF USE)","kW"]
["GENERAL SERVICE 50 TO 4,999 KW (FORMERLY TIME OF USE)","June",null,null,null,null,null,null,"Rate Rider for Application of Tax Change - effective until December 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,"TLF_Secondary_GT_5000kW",null,null,"Returned cheque charge (plus bank charges)","Install/Remove load control device – after regular hours",null,null,null,null,null,null,null,null,null,null,"Horizon Utilities Corporation","Greater Sudbury Hydro Inc.",null,"GENERAL SERVICE 50 TO 4,999 KW","kW"]
["GENERAL SERVICE 50 TO 499 KW","July",null,null,null,null,null,null,"Rate Rider for Application of Tax Change (2014) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,"TLF_Primary_LT_5000kW",null,null,"Special Billing Service (aggregation)","Install/Remove load control device – during regular hours",null,null,null,null,null,null,null,null,null,null,"Hydro 2000 Inc.","Grimsby Power Inc.",null,"GENERAL SERVICE 50 TO 499 KW","kW"]
["GENERAL SERVICE 50 TO 699 KW","August",null,null,null,null,null,null,"Rate Rider for Application of Tax Change (per connection) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,"TLF_Primary_GT_5000kW",null,null,"Special Billing Service (sub-metering charge per meter)","Interval Meter Interrogation",null,null,null,null,null,null,null,null,null,null,"Hydro Hawkesbury Inc.","Guelph Hydro Electric Systems Inc.",null,"GENERAL SERVICE 50 TO 699 KW","kW"]
["GENERAL SERVICE 50 TO 999 KW","September",null,null,null,null,null,null,"Rate Rider for CGAAP Accounting Changes (2013) - effective until April 30, 2017",null,null,null,null,null,null,null,null,null,null,null,null,null,"TLF_EmbeddedDistributor",null,null,"Special meter reads","Interval Meter Load Management Tool Charge $/month",null,null,null,null,null,null,null,null,null,null,"Hydro One Brampton Networks Inc.","Haldimand County Hydro Inc.",null,"GENERAL SERVICE 50 TO 999 KW - INTERVAL METERED","kW"]
["GENERAL SERVICE 50 TO 999 KW - INTERVAL METERED","October",null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account (2012) - effective unitl April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Statement of Account","Interval meter request change",null,null,null,null,null,null,null,null,null,null,"Hydro One Networks Inc.","Halton Hills Hydro Inc.",null,"GENERAL SERVICE 50 TO 999 KW","kW"]
["GENERAL SERVICE 500 TO 4,999 KW","November",null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition – effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Unprocessed Payment Charge (plus bank charges)","Late Payment – per annum",null,null,null,null,null,null,null,null,null,null,"Hydro Ottawa Limited","Hearst Power Distribution Company Limited",null,"GENERAL SERVICE 500 TO 4,999 KW","kW"]
["GENERAL SERVICE 700 TO 4,999 KW","December",null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition (2012) - effective until April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Late Payment – per month",null,null,null,null,null,null,null,null,null,null,"Innisfil Hydro Distribution Systems Limited","Horizon Utilities Corporation",null,"GENERAL SERVICE 700 TO 4,999 KW","kW"]
["GENERAL SERVICE DEMAND BILLED (50 KW AND ABOVE) [GSD]",null,null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition (2013) - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Layout fees",null,null,null,null,null,null,null,null,null,null,"Kashechewan Power Corporation","Hydro 2000 Inc.",null,"GENERAL SERVICE DEMAND BILLED (50 KW AND ABOVE) [GSD]","kW"]
["GENERAL SERVICE ENERGY BILLED (LESS THAN 50 KW) [GSE-METERED]",null,null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition (2014) - effective until April 28, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Meter dispute charge plus Measurement Canada fees (if meter found correct)",null,null,null,null,null,null,null,null,null,null,"Kenora Hydro Electric Corporation Ltd.","Hydro Hawkesbury Inc.",null,"GENERAL SERVICE ENERGY BILLED (LESS THAN 50 KW) [GSE-METERED]","kWh"]
["GENERAL SERVICE ENERGY BILLED (LESS THAN TO 50 KW) [GSE-UNMETERED]",null,null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition (2014) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Meter Interrogation Charge",null,null,null,null,null,null,null,null,null,null,"Kingston Hydro Corporation","Hydro One Brampton Networks Inc.",null,"GENERAL SERVICE ENERGY BILLED (LESS THAN TO 50 KW) [GSE-UNMETERED]","kWh"]
["GENERAL SERVICE EQUAL TO OR GREATER THAN 1,500 KW",null,null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition (2014) - effective until Decembeer 31, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Missed Service Appointment",null,null,null,null,null,null,null,null,null,null,"Kitchener-Wilmot Hydro Inc.","Hydro One Networks Inc.",null,"GENERAL SERVICE EQUAL TO OR GREATER THAN 1,500 KW - INTERVAL METERED","kW"]
["GENERAL SERVICE EQUAL TO OR GREATER THAN 1,500 KW - INTERVAL METERED",null,null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition (2014) - effective until December 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Norfolk Pole Rentals – Billed",null,null,null,null,null,null,null,null,null,null,"Lakefront Utilities Inc.","Hydro Ottawa Limited",null,"GENERAL SERVICE EQUAL TO OR GREATER THAN 1,500 KW","kW"]
["GENERAL SERVICE GREATER THAN 1,000 KW",null,null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition (2014) - effective until December 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Optional Interval/TOU Meter charge $/month",null,null,null,null,null,null,null,null,null,null,"Lakeland Power Distribution Ltd.","Innisfil Hydro Distribution Systems Limited",null,"GENERAL SERVICE GREATER THAN 1,000 KW","kW"]
["GENERAL SERVICE GREATER THAN 50 kW - WMP",null,null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Disposition (2014) - effective until December 31, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Overtime Locate",null,null,null,null,null,null,null,null,null,null,"London Hydro Inc.","Kashechewan Power Corporation",null,"GENERAL SERVICE INTERMEDIATE 1,000 TO 4,999 KW","kW"]
["GENERAL SERVICE INTERMEDIATE 1,000 TO 4,999 KW",null,null,null,null,null,null,null,"Rate Rider for Deferral/Variance Account Dispositon (2012) - effective until April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Owner Requested Disconnection/Reconnection – after regular hours",null,null,null,null,null,null,null,null,null,null,"Midland Power Utility Corporation","Kenora Hydro Electric Corporation Ltd.",null,"GENERAL SERVICE INTERMEDIATE RATE CLASS 1,000 TO 4,999 KW (FORMERLY GENERAL SERVICE > 50 KW CUSTOMERS)","kW"]
["GENERAL SERVICE INTERMEDIATE RATE CLASS 1,000 TO 4,999 KW (FORMERLY GENERAL SERVICE > 50 KW CUSTOMERS)",null,null,null,null,null,null,null,"Rate Rider for Disposition of Accounting Changes Under CGAAP Account 1576 - effective until April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Owner Requested Disconnection/Reconnection – during regular hours",null,null,null,null,null,null,null,null,null,null,"Milton Hydro Distribution inc.","Kingston Hydro Corporation",null,"GENERAL SERVICE INTERMEDIATE RATE CLASS 1,000 TO 4,999 KW (FORMERLY LARGE USE CUSTOMERS)","kW"]
["GENERAL SERVICE INTERMEDIATE RATE CLASS 1,000 TO 4,999 KW (FORMERLY LARGE USE CUSTOMERS)",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2010) - effective until December 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Returned cheque (plus bank charges)",null,null,null,null,null,null,null,null,null,null,"Newmarket - Tay Power Distribution Ltd.","Kitchener-Wilmot Hydro Inc.",null,"GENERAL SERVICE LESS THAN 50 KW - SINGLE PHASE ENERGY-BILLED [G1]","kWh"]
["GENERAL SERVICE LESS THAN 50 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2011) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rural system expansion / line connection fee",null,null,null,null,null,null,null,null,null,null,"Niagara Peninsula Energy Inc.","Lakefront Utilities Inc.",null,"GENERAL SERVICE LESS THAN 50 KW - THREE PHASE ENERGY-BILLED [G3]","kWh"]
["GENERAL SERVICE LESS THAN 50 KW - SINGLE PHASE ENERGY-BILLED [G1]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2011) - effective until April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Same Day Open Trench",null,null,null,null,null,null,null,null,null,null,"Niagara-on-the-Lake Hydro Inc.","Lakeland Power Distribution Ltd.",null,"GENERAL SERVICE LESS THAN 50 KW - TRANSMISSION CLASS ENERGY-BILLED [T]","kWh"]
["GENERAL SERVICE LESS THAN 50 KW - THREE PHASE ENERGY-BILLED [G3]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Scheduled Day Open Trench",null,null,null,null,null,null,null,null,null,null,"Norfolk Power Distribution Inc.","London Hydro Inc.",null,"GENERAL SERVICE LESS THAN 50 KW - URBAN ENERGY-BILLED [UG]","kWh"]
["GENERAL SERVICE LESS THAN 50 KW - TRANSMISSION CLASS ENERGY-BILLED [T]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Service call – after regular hours",null,null,null,null,null,null,null,null,null,null,"North Bay Hydro Distribution Limited","Midland Power Utility Corporation",null,"GENERAL SERVICE LESS THAN 50 KW","kWh"]
["GENERAL SERVICE LESS THAN 50 KW - URBAN ENERGY-BILLED [UG]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Service call – customer owned equipment",null,null,null,null,null,null,null,null,null,null,"Northern Ontario Wires Inc.","Milton Hydro Distribution inc.",null,"GENERAL SERVICE SINGLE PHASE - G1","kW"]
["GENERAL SERVICE SINGLE PHASE - G1",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until August 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Service Call – Customer-owned Equipment – After Regular Hours",null,null,null,null,null,null,null,null,null,null,"Oakville Hydro Electricity Distribution Inc.","Newmarket - Tay Power Distribution Ltd. - Newmarket",null,"GENERAL SERVICE THREE PHASE - G3","kW"]
["GENERAL SERVICE THREE PHASE - G3",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until December 31, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Service Call – Customer-owned Equipment – During Regular Hours",null,null,null,null,null,null,null,null,null,null,"Orangeville Hydro Limited","Newmarket - Tay Power Distribution Ltd. - Tay",null,"INTERMEDIATE USERS","kW"]
["INTERMEDIATE USERS",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until December 31, 2016 Applicable only in the former service area of Clinton Power",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Service Charge for onsite interrogation of interval meter due to customer phone line failure - required weekly until line repaired $ 6",null,null,null,null,null,null,null,null,null,null,"Orillia Power Distribution Corporation","Niagara Peninsula Energy Inc. - Niagara Falls",null,"INTERMEDIATE WITH SELF GENERATION","kW"]
["INTERMEDIATE WITH SELF GENERATION",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) – effective until December 31, 2016 Applicable only in the former service area of Clinton Power",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Service Layout - Commercial",null,null,null,null,null,null,null,null,null,null,"Oshawa PUC Networks Inc.","Niagara Peninsula Energy Inc. - Peninsula West",null,"LARGE USE - 3TS","kW"]
["LARGE USE",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until January 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Service Layout - ResidentiaI",null,null,null,null,null,null,null,null,null,null,"Ottawa River Power Corporation","Niagara-on-the-Lake Hydro Inc.",null,"LARGE USE - FORD ANNEX","kW"]
["LARGE USE - 3TS",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2012) - effective until June 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Special Billing Service (sub-metering charge per meter)",null,null,null,null,null,null,null,null,null,null,"Parry Sound Power Corporation","Norfolk Power Distribution Inc.",null,"LARGE USE - REGULAR","kW"]
["LARGE USE - FORD ANNEX",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - Applicable only to Wholesale Market Participants - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Special meter reads",null,null,null,null,null,null,null,null,null,null,"Peterborough Distribution Incorporated","North Bay Hydro Distribution Limited",null,"LARGE USE > 5000 KW","kW"]
["LARGE USE - REGULAR",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until April 30, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Specific Charge for Access to the Power Poles - $/pole/year",null,null,null,null,null,null,null,null,null,null,"PowerStream Inc.","Northern Ontario Wires Inc.",null,"LARGE USE","kW"]
["LARGE USE > 5000 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Specific Charge for Bell Canada Access to the Power Poles – per pole/year",null,null,null,null,null,null,null,null,null,null,"PUC Distribution Inc.","Oakville Hydro Electricity Distribution Inc.",null,"microFIT","$"]
["microFIT",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until April 30, 2015, not applicable to Wholesale Market Participants",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Switching for company maintenance – Charge based on Time and Materials",null,null,null,null,null,null,null,null,null,null,"Renfrew Hydro Inc.","Orangeville Hydro Limited",null,"RESIDENTIAL - HENSALL","kWh"]
["RESIDENTIAL",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until April 30, 2017",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary Service – Install & remove – overhead – no transformer",null,null,null,null,null,null,null,null,null,null,"Rideau St. Lawrence Distribution Inc.","Orillia Power Distribution Corporation",null,"RESIDENTIAL - HIGH DENSITY [R1]","kWh"]
["RESIDENTIAL - HENSALL",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until August 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary Service – Install & remove – overhead – with transformer",null,null,null,null,null,null,null,null,null,null,"Sioux Lookout Hydro Inc.","Oshawa PUC Networks Inc.",null,"RESIDENTIAL - LOW DENSITY [R2]","kWh"]
["RESIDENTIAL - HIGH DENSITY [R1]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until December 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary Service – Install & remove – underground – no transformer",null,null,null,null,null,null,null,null,null,null,"St. Thomas Energy Inc.","Ottawa River Power Corporation",null,"RESIDENTIAL - MEDIUM DENSITY [R1]","kWh"]
["RESIDENTIAL - LOW DENSITY [R2]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferral/Variance Accounts (2013) - effective until May 31, 2014",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary service install & remove – overhead – no transformer",null,null,null,null,null,null,null,null,null,null,"Thunder Bay Hydro Electricity Distribution Inc.","Parry Sound Power Corporation",null,"RESIDENTIAL - NORMAL DENSITY [R2]","kWh"]
["RESIDENTIAL - MEDIUM DENSITY [R1]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferred PILs Variance Account 1562 - effective until March 31, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary Service Install & Remove – Overhead – With Transformer",null,null,null,null,null,null,null,null,null,null,"Tillsonburg Hydro Inc.","Peterborough Distribution Incorporated",null,"RESIDENTIAL - TIME OF USE","kWh"]
["RESIDENTIAL - NORMAL DENSITY [R2]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferred PILs Variance Account 1562 (2012) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary Service Install & Remove – Underground – No Transformer",null,null,null,null,null,null,null,null,null,null,"Toronto Hydro-Electric System Limited","PowerStream Inc. - Barrie",null,"RESIDENTIAL - URBAN [UR]","kWh"]
["RESIDENTIAL - TIME OF USE",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferred PILs Variance Account 1562 (2012) - effective until April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary service installation and removal – overhead – no transformer",null,null,null,null,null,null,null,null,null,null,"Veridian Connections Inc.","PowerStream Inc. - South",null,"RESIDENTIAL REGULAR","kWh"]
["RESIDENTIAL - URBAN [UR]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferred PILs Variance Account 1562 (2nd Installment - 2012) - effective until April 30, 2016",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary service installation and removal – overhead – with transformer",null,null,null,null,null,null,null,null,null,null,"Wasaga Distribution Inc.","PUC Distribution Inc.",null,"RESIDENTIAL","kWh"]
["RESIDENTIAL REGULAR",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferred PILs Variance Account 1562 (per connection) (2012) - effective until April 30, 2015",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Temporary service installation and removal – underground – no transformer",null,null,null,null,null,null,null,null,null,null,"Waterloo North Hydro Inc.","Renfrew Hydro Inc.",null,"RESIDENTIAL SUBURBAN SEASONAL","kWh"]
["RESIDENTIAL SUBURBAN",null,null,null,null,null,null,null,"Rate Rider for Disposition of Deferred PILs Variance Account 1562 (per connection) (2012) - effective until April 30, 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,null,null,null,null,"Welland Hydro-Electric System Corp.","Rideau St. Lawrence Distribution Inc.",null,"RESIDENTIAL SUBURBAN","kWh"]
["RESIDENTIAL SUBURBAN SEASONAL",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2011) - effective until April 30, 2015 Applicable only for Non-RPP Customers",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,null,null,null,"Wellington North Power Inc.","Sioux Lookout Hydro Inc.",null,"RESIDENTIAL SUBURBAN YEAR ROUND","kWh"]
["RESIDENTIAL SUBURBAN YEAR ROUND",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2011) - effective until April 30, 2016 Applicable only for Non-RPP Customers",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,null,null,null,"West Coast Huron Energy Inc.","St. Thomas Energy Inc.",null,"RESIDENTIAL URBAN","kWh"]
["RESIDENTIAL URBAN",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until April 30, 2014 Applicable only for Non-RPP Customers",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,null,null,null,"West Perth Power Inc.","Thunder Bay Hydro Electricity Distribution Inc.",null,"RESIDENTIAL URBAN YEAR-ROUND","kWh"]
["RESIDENTIAL URBAN YEAR-ROUND",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until April 30, 2015 Applicable only for Non-RPP Customers",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,null,null,null,"Westario Power Inc.","Tillsonburg Hydro Inc.",null,"SEASONAL RESIDENTIAL - HIGH DENSITY [R3]","kWh"]
["SEASONAL RESIDENTIAL",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until April 30, 2015 Applicatble only for Non-RPP Customers",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,null,null,null,"Whitby Hydro Electric Corporation","Toronto Hydro-Electric System Limited",null,"SEASONAL RESIDENTIAL - NORMAL DENSITY [R4]","kWh"]
["SEASONAL RESIDENTIAL - HIGH DENSITY [R3]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until April 30, 2016 Applicable only for Non-RPP Customers",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,null,null,null,"Woodstock Hydro Services Inc.","Veridian Connections Inc.",null,"SEASONAL RESIDENTIAL","kWh"]
["SEASONAL RESIDENTIAL - NORMAL DENSITY [R4]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until January 31, 2014. Applicable only for Non-RPP Customers",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,null,null,null,null,"Veridian Connections Inc. - Gravenhurst",null,"SENTINEL LIGHTING","kW"]
["SENTINEL LIGHTING",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) - effective until June 30, 2014 Applicable only for Non-RPP Customers",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,null,null,null,null,"Wasaga Distribution Inc.",null,"SMALL COMMERCIAL AND USL - PER CONNECTION","kW"]
["SMALL COMMERCIAL AND USL - PER CONNECTION",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) Applicable only for Non-RPP Customers - effective until August 31, 2014",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,null,null,null,null,"Waterloo North Hydro Inc.",null,"SMALL COMMERCIAL AND USL - PER METER","kW"]
["SMALL COMMERCIAL AND USL - PER METER",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2012) Applicable only to Non-RPP Customers - effective until August 31, 2014",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,null,null,null,null,"Welland Hydro-Electric System Corp.",null,"STANDARD A GENERAL SERVICE AIR ACCESS","kW"]
["STANDARD A GENERAL SERVICE AIR ACCESS",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until April 30, 2014 Applicable only for Non-RPP Customers",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,null,null,null,null,"Wellington North Power Inc.",null,"STANDARD A GENERAL SERVICE ROAD/RAIL","kW"]
["STANDARD A GENERAL SERVICE ROAD/RAIL",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until April 30, 2015 Applicable only for Non-RPP Customers",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,null,null,null,null,"West Coast Huron Energy Inc.",null,"STANDARD A RESIDENTIAL AIR ACCESS","kW"]
["STANDARD A GRID CONNECTED",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until April 30, 2015 Applicable only for Non-RPP Customers and excluding Wholesale Market Participants",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,null,null,null,null,"West Perth Power Inc.",null,"STANDARD A RESIDENTIAL ROAD/RAIL","kW"]
["STANDARD A RESIDENTIAL AIR ACCESS",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until April 30, 2017 Applicable only for Non-RPP Customers",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,null,null,null,null,"Westario Power Inc.",null,"STANDBY - GENERAL SERVICE 1,000 - 5,000 KW","kW"]
["STANDARD A RESIDENTIAL ROAD/RAIL",null,null,null,null,null,null,null,"Rate Rider For Disposition of Global Adjustment Sub-Account (2013) - effective until August 31, 2014 Applicable only for Non-RPP Customers",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,null,null,null,null,"Whitby Hydro Electric Corporation",null,"STANDBY - GENERAL SERVICE 50 - 1,000 KW","kW"]
["STANDBY - GENERAL SERVICE 1,000 - 5,000 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until December 31, 2014 Applicable only for Non-RPP Customers",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,null,null,null,null,"Woodstock Hydro Services Inc.",null,"STANDBY - LARGE USE","kW"]
["STANDBY - GENERAL SERVICE 50 - 1,000 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2013) - effective until May 31, 2014 Applicable only for Non-RPP Customers",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,null,null,null,null,null,null,"STANDBY DISTRIBUTION SERVICE","kW"]
["STANDBY - LARGE USE",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2014. Applicable only for Non-RPP - Class B Customers",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,null,null,null,null,null,null,"STANDBY POWER - APPROVED ON AN INTERIM BASIS","kW"]
["STANDBY DISTRIBUTION SERVICE",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2014. Applicable only for Non-RPP Customers",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,null,null,null,null,null,null,"STANDBY POWER GENERAL SERVICE 1,500 TO 4,999 KW","kW"]
["STANDBY POWER",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2014. Applicable only for Non-RPP Customers - Class A Customers",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,null,null,null,null,null,null,"STANDBY POWER GENERAL SERVICE 50 TO 1,499 KW","kW"]
["STANDBY POWER - APPROVED ON AN INTERIM BASIS",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2014. Applicable only for Non-RPP Customers - Interval Metered",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,null,null,null,null,null,null,"STANDBY POWER GENERAL SERVICE LARGE USE","kW"]
["STANDBY POWER GENERAL SERVICE 1,500 TO 4,999 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Global Adjustment Sub-Account (2014) - effective until December 31, 2014. Applicable only for Non-RPP Customers - Non Interval Metered",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,null,null,null,null,null,null,"STANDBY POWER","kW"]
["STANDBY POWER GENERAL SERVICE 50 TO 1,499 KW",null,null,null,null,null,null,null,"Rate Rider for Disposition of Post Retirement Actuarial Gain - effective until March 31, 2025",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,null,null,null,null,null,null,"STREET LIGHTING","kWh"]
["STANDBY POWER GENERAL SERVICE LARGE USE",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Hisotrical Smart Meter Costs - effective until April 30, 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,null,null,null,null,null,null,null,"SUB TRANSMISSION [ST]","kW"]
["STREET LIGHTING",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Hisotrical Smart Meter Costs - effective until April 30, 2017",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,null,null,null,null,null,null,"UNMETERED SCATTERED LOAD","kWh"]
["SUB TRANSMISSION [ST]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until April 30, 2014",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,null,null,null,null,null,null,"URBAN GENERAL SERVICE DEMAND BILLED (50 KW AND ABOVE) [UGD]","kW"]
["UNMETERED SCATTERED LOAD",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until April 30, 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,null,null,null,null,null,null,null,"URBAN GENERAL SERVICE ENERGY BILLED (LESS THAN 50 KW) [UGE]","kWh"]
["URBAN GENERAL SERVICE DEMAND BILLED (50 KW AND ABOVE) [UGD]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until August 31, 2014",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,null,null,null,null,null,null,"WESTPORT SEWAGE TREATMENT PLANT","kW"]
["URBAN GENERAL SERVICE ENERGY BILLED (LESS THAN 50 KW) [UGE]",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until August 31, 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,null,null,null,null,null,null,null,"YEAR-ROUND RESIDENTIAL - R2","kWh"]
["WESTPORT SEWAGE TREATMENT PLANT",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until December 31, 2014"]
["YEAR-ROUND RESIDENTIAL - R2",null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs – effective until December 31, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until December 31, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until December 31, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until October 31, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - effective until September 30, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs - Non-Interval Metered \n - effective until April 30, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs 2 - in effect until the effective \n date of the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Historical Smart Meter Costs 3 - in effect until the effective \n date of the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Residual Incremental Historical Smart Meter Costs - \n effective until August 31, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Stranded Meter costs - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Stranded Meter Costs - effective until April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Disposition of Stranded Meter Costs - effective until April 30, 2017"]
[null,null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub Account Disposition - effective until April 30, 2016 Applicable only for Non RPP Customers"]
[null,null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub-Account Disposition \n Applicable only for Non-RPP Customers – effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub-Account Disposition (2014) - effective until April 28, 2016 Applicable only for Non-RPP Customers"]
[null,null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub-Account Disposition (2014) - effective until April 30, 2015 Applicable only for Non-RPP Customers"]
[null,null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub-Account Disposition (2014) - effective until December 30, 2015 Applicable only for Non-RPP Customers"]
[null,null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub-Account Disposition (2014) - effective until December 31, 2014 Applicable only for Non-RPP Customers"]
[null,null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub-Account Disposition (2014) - effective until December 31, 2015 Applicable only for Non-RPP Customers"]
[null,null,null,null,null,null,null,null,"Rate Rider for Global Adjustment Sub-Account Disposition (2014) - effective until December, 2015 Applicable only for Non-RPP Customers"]
[null,null,null,null,null,null,null,null,"Rate Rider for Incremental Capital - Distribution Volumetric - effective until April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Incremental Capital - Service Charge - effective until April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Incremental Capital (2012) - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Lost Revenue Adjustment Mechanism Variance Account (LRAMVA) Recovery \n (2012 CDM Activities) - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recover of Residual Historical Smart meter Costs - effective until June 30, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of CGAAP/CWIP Differential - in effect until December 31, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Foregone Revenue - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Forgone Revenue - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Forgone Revenue - effective until December 31, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Green Energy Act related costs - effective until December 31, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Incremental Capital (2013) - in effect until the effective date of the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Incremental Capital (2013) - in effect until the effective date of the\n next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Incremental Capital (2013) (per connection) - in effect until the effective date of \n the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Incremental Capital (2013) (per connection)- in effect until the effective date of the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Incremental Capital Costs"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Incremental Capital Costs - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism ( LRAM)/Shared Savings Mechanism (SSM) (2012) - effective until August 31, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (2013) - effective until December 31, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM) - effective until April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM) (pre-2011 CDM Activities) - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM) (pre-2011 CDM Activities) (2013) - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) - effective until December 31, 2014 and applicable in the service area excluding the former service area of Clinton Power"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) - effective until December 31, 2014 and applicable in the service area excluding the former service areas of Clinton Power and West Perth Power"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) - effective until December 31, 2014 and applicable only in the former service area of Clinton Power"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) - effective until December 31, 2014 and applicable only in the former service area of West Perth Power"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) - effective until March 31, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) (2012) - effective until August 31, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism (LRAM)/Shared Savings Mechanism (SSM) Recovery - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Lost Revenue Adjustment Mechanism Variance Account (LRAMVA) (2014) - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Residual Historical Smart Meter Costs - effective July 1, 2012 - April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Smart Meter Incremental Revenue Requirement - effective until the date of the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Smart Meter Incremental Revenue Requirement - effective until the effective date of the next cost of service-based rate order, or October 31, 2017, whichever occurs earlier"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Smart Meter Incremental Revenue Requirement - in effect until the effective date of the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Smart Meter Incremental Revenue Requirement - Non-Interval Metered - in effect until the effective date of the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Smart Meter Incremental Revenue Requirements - in effect until the effective date of the next cost of service application"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Smart Meter Stranded Assets - effective until April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Storm Damage Costs - effective until August 31, 2017"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Assets - effective until April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective July 1, 2012 - April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets – effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until April 30, 2017"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until August 31, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until August 31, 2017"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until December 31, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until December 31, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until June 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until March 31, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Recovery of Stranded Meter Assets - effective until May 31, 2014"]
[null,null,null,null,null,null,null,null,"Rate Rider for Reversal of Deferral/Variance Account Disposition (2011) - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Smart Meter Disposition - effective until April 30, 2016"]
[null,null,null,null,null,null,null,null,"Rate Rider for Smart Meter Incremental Revenue Requirement - in effect until the effective date of the next cost of service-based rate order"]
[null,null,null,null,null,null,null,null,"Rate Rider for Smart Metering Entity Charge - effective until October 31, 2018"]
[null,null,null,null,null,null,null,null,"Rate Rider for Stranded Meter Cost Recovery - effective until April 30, 2017"]
[null,null,null,null,null,null,null,null,"Rate Rider for Tax Change"]
[null,null,null,null,null,null,null,null,"Rate Rider for Tax Change - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Rate Rider for Tax Change (2014) - effective until April 30, 2015"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate - (less than 1,000 kW)"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate - Interval Metered"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate - Interval Metered (1,000 to 4,999 kW)"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate - Interval Metered (less than 1,000 kW)"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate - Interval Metered < 1,000 kW"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate - Interval Metered > 1,000 kW"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line and Transformation Connection Service Rate FOR ALL SERVICE AREAS EXCEPT HENSALL"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Line Connection Service Rate"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Network Service Rate"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Network Service Rate - (less than 1,000 kW)"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Network Service Rate - Interval Metered"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Network Service Rate - Interval Metered (1,000 to 4,999 kW)"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Network Service Rate - Interval Metered (less than 1,000 kW)"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Network Service Rate - Interval Metered > 1,000 kW"]
[null,null,null,null,null,null,null,null,"Retail Transmission Rate - Transformation Connection Service Rate"]
[null,null,null,null,null,null,null,null,"Rider for Global Adjustment Sub-Account Disposition (2012) - effective until April 30, 2016 Applicable only for Non-RPP Customers"]
[null,null,null,null,null,null,null,null,"Rural or Remote Electricity Rate Protection Charge (RRRP)"]
[null,null,null,null,null,null,null,null,"Sentinel lights (dusk-to-dawn) connected to unmetered wires will have a flat rate monthly energy charge added to the regular customer bill. Further servicing details are available in the distributor’s Conditions of Service."]
[null,null,null,null,null,null,null,null,"Service Charge"]
[null,null,null,null,null,null,null,null,"Service Charge (per connection)"]
[null,null,null,null,null,null,null,null,"Service Charge (per customer)"]
[null,null,null,null,null,null,null,null,"Service Charge (per light)"]
[null,null,null,null,null,null,null,null,"Smart Grid Funding Adder (2014) - in effect until December 31, 2014"]
[null,null,null,null,null,null,null,null,"Smart Meter Disposition Rider"]
[null,null,null,null,null,null,null,null,"Smart Meter Entity Charge"]
[null,null,null,null,null,null,null,null,"Smart Meter Incremental Revenue Requirement Rate Rider"]
[null,null,null,null,null,null,null,null,"Standard Supply Service - Administrative Charge (if applicable)"]
[null,null,null,null,null,null,null,null,"Standby Charge - for a month where standby power is not provided, the charge is based on the applicable General Service 50 to 4,999 kW or Large Use Distribution Volumetric Charge applied to the contracted amount (e.g. Nameplate rating of generating facility)."]
[null,null,null,null,null,null,null,null,"Standby Charge - for a month where standby power is not provided. The charge is applied to the amount of reserved load transfer capacity contracted or the amount of monthly peak load displaced by a generating facility"]
[null,null,null,null,null,null,null,null,"Standby Charge - for a month where standby power is not provided. The charge is applied to the contracted amount (e.g. nameplate rating of the generation facility)."]
[null,null,null,null,null,null,null,null,"Wholesale Market Service Rate"]

{"sheet":"lists2","index":16,"n_rows":187,"n_cols":4,"rows_kept":187,"cut":false,"hidden":true,"merged":[[0,0,0,3],[48,0,48,5],[94,0,94,1],[95,0,95,1],[96,0,96,1],[97,0,97,1],[125,0,125,1],[126,0,126,1],[127,0,127,1],[2,0,2,3],[5,0,5,3],[6,0,6,3],[7,0,7,3],[8,0,8,3],[37,0,37,1],[38,0,38,1],[39,0,39,1],[40,0,40,1],[41,0,41,1],[45,0,45,1],[47,0,47,1],[30,0,30,1],[31,0,31,1],[32,0,32,1],[192,0,192,1],[193,0,193,1],[194,0,194,1],[186,0,186,3],[186,4,186,7],[160,0,160,3],[160,4,160,7],[161,0,161,3],[161,4,161,7],[162,0,162,3],[162,4,162,7],[163,0,163,3],[163,4,163,7],[164,0,164,3],[164,4,164,7],[165,0,165,3],[165,4,165,7],[166,0,166,3],[166,4,166,7],[167,0,167,3],[181,0,181,1],[182,0,182,1],[189,0,189,1],[167,4,167,7],[191,0,191,1],[144,0,144,1],[145,0,145,1],[146,0,146,1],[147,0,147,1],[168,0,168,3],[178,0,178,1],[179,0,179,1],[180,0,180,1],[175,0,175,1],[176,0,176,1],[177,0,177,1],[172,0,172,1],[173,0,173,1],[174,0,174,1],[33,0,33,1],[34,0,34,1],[35,0,35,1],[54,0,54,1],[190,0,190,1],[110,0,110,1],[111,0,111,1],[112,0,112,1],[113,0,113,1],[114,0,114,1],[115,0,115,1],[116,0,116,1],[117,0,117,1],[118,0,118,1],[119,0,119,1],[120,0,120,1],[121,0,121,1],[122,0,122,1],[123,0,123,1],[124,0,124,1],[55,0,55,1],[56,0,56,1],[57,0,57,1],[63,0,63,3],[12,0,12,1],[13,0,13,1],[14,0,14,1],[15,0,15,1],[16,0,16,1],[17,0,17,1],[18,0,18,1],[19,0,19,1],[20,0,20,1],[21,0,21,1],[22,0,22,1],[23,0,23,1],[24,0,24,1],[25,0,25,1],[26,0,26,1],[27,0,27,1],[28,0,28,1],[29,0,29,1],[36,0,36,1],[46,0,46,1],[65,0,65,3],[65,4,65,7],[67,0,67,3],[67,4,67,7],[71,0,71,1],[72,0,72,1],[73,0,73,1],[74,0,74,1],[75,0,75,1],[76,0,76,1],[77,0,77,1],[78,0,78,1],[79,0,79,1],[80,0,80,1],[81,0,81,1],[82,0,82,1],[83,0,83,1],[84,0,84,1],[85,0,85,1],[86,0,86,1],[87,0,87,1],[88,0,88,1],[89,0,89,1],[90,0,90,1],[91,0,91,1],[92,0,92,1],[93,0,93,1],[98,0,98,1],[99,0,99,1],[100,0,100,1],[101,0,101,1],[102,0,102,1],[103,0,103,1],[104,0,104,1],[105,0,105,1],[109,0,109,1],[137,0,137,1],[138,0,138,1],[139,0,139,1],[140,0,140,1],[141,0,141,1],[142,0,142,1],[143,0,143,1],[129,0,129,1],[130,0,130,1],[132,0,132,1],[133,0,133,1],[131,0,131,1],[128,0,128,1],[136,0,136,1],[168,4,168,7],[170,0,170,1],[170,4,170,5],[171,0,171,1],[148,0,148,1],[149,0,149,1],[150,0,150,1],[151,0,151,1],[153,0,153,1],[154,0,154,1],[155,0,155,1],[156,0,156,1],[152,0,152,1]]}
["RESIDENTIAL Service Classification"]
[]
[]
["APPLICATION"]
[]
[]
[]
[]
[]
[]
["MONTHLY RATES AND CHARGES - Delivery Component"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["MONTHLY RATES AND CHARGES - Regulatory Component"]
[]
["Wholesale Market Service Rate",null,"$/kWh",4.4000000000000003E-3]
["Rural Rate Protection Charge",null,"$/kWh",1.1000000000000001E-3]
["Standard Supply Service - Administrative Charge (if applicable)",null,"$",0.25]
[]
[]
[]
[]
["ALLOWANCES"]
[]
["Transformer Allowance for Ownership - per kW of billing demand/month"]
[]
[]
["Primary Metering Allowance for transformer losses – applied to measured demand and energy"]
[]
["SPECIFIC SERVICE CHARGES"]
[]
["APPLICATION"]
[]
["The application of these rates and charges shall be in accordance with the Licence of the Distributor and any Code or Order of the Board, and amendments thereto as approved by the Board, which may be applicable to the administration of this schedule."]
[]
["No charges to meet the costs of any work or service done or furnished for the purpose of the distribution of electricity shall be made except as permitted by this schedule, unless required by the Distributor’s Licence or a Code or Order of the Board, and amendments thereto as approved by the Board, or as specified herein."]
[]
["It should be noted that this schedule does not list any charges, assessments or credits that are required by law to be invoiced by a distributor and that are not subject to Board approval, such as the Debt Retirement Charge, the Global Adjustment, the Ontario Clean Energy Benefit and the HST."]
[]
["Customer Administration"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Non-Payment of Account"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["RETAIL SERVICE CHARGES (if applicable)"]
[]
["The application of these rates and charges shall be in accordance with the Licence of the Distributor and any Code or Order of the Board, and amendments thereto as approved by the Board, which may be applicable to the administration of this schedule."]
[]
["No rates and charges for the distribution of electricity and charges to meet the costs of any work or service done or furnished for the purpose of the distribution of electricity shall be made except as permitted by this schedule, unless required by the Distributor’s Licence or a Code or Order of the Board, and amendments thereto as approved by the Board, or as specified herein."]
[]
["Unless specifically noted, this schedule does not contain any charges for the electricity commodity, be it under the Regulated Price Plan, a contract with a retailer or the wholesale market price, as applicable."]
[]
["It should be noted that this schedule does not list any charges, assessments or credits that are required by law to be invoiced by a distributor and that are not subject to Board approval, such as the Debt Retirement Charge, the Global Adjustment, the Ontario Clean Energy Benefit and the HST."]
[]
["Retail Service Charges refer to services provided by a distributor to retailers or customers related to the supply of competitive electricity."]
[]
["One-time charge, per retailer, to establish the service agreement between the distributor and the retailer",null,"$",100]
["Monthly Fixed Charge, per retailer",null,"$",20]
["Monthly Variable Charge, per customer, per retailer",null,"$/cust.",0.5]
["Distributor-consolidated billing monthly charge, per customer, per retailer",null,"$/cust.",0.3]
["Retailer-consolidated billing monthly credit, per customer, per retailer",null,"$/cust.",-0.3]
["Service Transaction Requests (STR) "]
["Request fee, per request, applied to the requesting party",null,"$",0.25]
["Processing fee, per request, applied to the requesting party",null,"$",0.5]
["Request for customer information as outlined in Section 10.6.3 and Chapter 11 of the Retail"]
["Settlement Code directly to retailers and customers, if not delivered electronically through the"]
["Electronic Business Transaction (EBT) system, applied to the requesting party "]
["Up to twice a year",null,"$","no charge"]
["More than twice a year, per request (plus incremental delivery costs)",null,"$",2]
[]
["LOSS FACTORS"]
[]
["If the distributor is not capable of prorating changed loss factors jointly with distribution rates, the revised loss factors will be implemented upon the first subsequent billing for each billing cycle."]

{"sheet":"Sheet19","index":17,"n_rows":72,"n_cols":9,"rows_kept":72,"cut":false,"hidden":true,"merged":[]}
[null,"CGAAP","CGAAP","CGAAP","MIFRS","USGAAP","ASPE","ASPE","ASPE"]
[null,"N/A",2012,2013,null,null,"N/A",2012,2013]
["LDC Info","x","x","x","x","x","x","x","x"]
["Table of Contents","x","x","x","x","x","x","x","x"]
["COS Flowchart","x","x","x","x","x","x","x","x"]
["List of Key References","x","x","x","x","x","x","x","x"]
["App.2-AA_Capital Projects","x","x","x","x","x","x","x","x"]
["App.2-AB_Capital Expenditures","x","x","x","x","x","x","x","x"]
["App.2-BA1_Fix Asset Cont.CGAAP","x","x","x","n","x","x","x","x"]
["App.2-BA2_Fix Asset Cont.MIFRS","n","n","n","x","n","n","n","n"]
["Appendix 2-BB Service Life Comp","x","x","x","x","x","x","x","x"]
["Instruction for App. 2-C MIFRS","n","n","n","x","n","n","n","n"]
["App.2-CA_CGAAP_DepExp_2011","n","n","n","x","n","n","n","n"]
["App.2-CB_MIFRS_DepExp_2011","n","n","n","x","n","n","n","n"]
["App.2-CC_MIFRS_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CD_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CE_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["App.2-CF_CGAAP_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CG_MIFRS_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CH_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CI_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["App.2-CJ_CGAAP_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CK_CGAAP_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CL_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CM_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["Instruction for App. 2-C CGAAP","x","x","x","n","n","x","x","x"]
["App.2-CN_OldCGAAP_DepExp_2012","x","x","n","n","n","x","x","n"]
["App.2-CO_NewCGAAP_DepExp_2012","x","x","n","n","n","x","x","n"]
["App.2-CP_NewCGAAP_DepExp_2013","x","x","n","n","n","x","x","n"]
["App.2-CQ NewCGAAP_DepExp_2014","x","x","n","n","n","x","x","n"]
["App.2-CR_OldCGAAP_DepExp_2012","x","n","x","n","n","x","n","x"]
["App.2-CS_OldCGAAP_DepExp_2013","x","n","x","n","n","x","n","x"]
["App.2-CT_NewCGAAP_DepExp_2013","x","n","x","n","n","x","n","x"]
["App.2-CU_NewCGAAP_DepExp_2014","x","n","x","n","n","x","n","x"]
["App.2-CV_USGAAP_DepExp","n","n","n","n","x","n","n","n"]
["App.2-DA_Overhead","n","n","n","x","n","n","n","n"]
["App.2-DB_Overhead","x","x","x","n","n","x","x","x"]
["App.2-EA_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-EB_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-EC_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-ED_Account 1576 (2012)","x","x","n","x","x","x","x","n"]
["App.2-EE_Account 1576 (2013)","x","n","x","x","x","x","n","x"]
["App.2-FA Proposed REG Invest.","o","o","o","o","o","o","o","o"]
["App.2-FB Calc of REG Improvemnt","o","o","o","o","o","o","o","o"]
["App.2-FC Calc of REG Expansion","o","o","o","o","o","o","o","o"]
["App.2-G SQI","x","x","x","x","x","x","x","x"]
["App.2-H_Other_Oper_Rev","x","x","x","x","x","x","x","x"]
["App.2-I LF_CDM_WF","x","x","x","x","x","x","x","x"]
["App.2-JA_OM&A_Summary_Analys","x","x","x","x","x","x","x","x"]
["App.2-JB_OM&A_Cost _Drivers","x","x","x","x","x","x","x","x"]
["App.2-JC_OMA Programs","x","x","x","x","x","x","x","x"]
["App.2-K_Employee Costs","x","x","x","x","x","x","x","x"]
["App.2-L_OM&A_per_Cust_FTEE","x","x","x","x","x","x","x","x"]
["App.2-M_Regulatory_Costs","x","x","x","x","x","x","x","x"]
["App.2-N_Corp_Cost_Allocation","x","x","x","x","x","x","x","x"]
["App.2-OA Capital Structure","x","x","x","x","x","x","x","x"]
["App.2-OB_Debt Instruments","x","x","x","x","x","x","x","x"]
["App.2-P_Cost_Allocation","x","x","x","x","x","x","x","x"]
["App.2-Q_Cost of Serv. Emb. Dx","e","e","e","e","e","e","e","e"]
["App.2-R_Loss Factors","x","x","x","x","x","x","x","x"]
["App.2-S_Stranded Meters","x","x","x","x","x","x","x","x"]
["App.2-TA_1592_Tax_Variance","x","x","x","x","x","x","x","x"]
["App.2-TB_1592_HST-OVAT","x","x","x","x","x","x","x","x"]
["App.2-U_IFRS Transition Costs","x","x","x","x","x","x","x","x"]
["App.2-V_Rev_Reconciliation","x","x","x","x","x","x","x","x"]
["App.2-W_Bill Impacts","x","x","x","x","x","x","x","x"]
["App.2-YA_MIFRS Summary Impacts","n","n","n","x","n","n","n","n"]
["App. 2-YB_CGAAP Summary Impacts","x","x","x","n","n","x","x","x"]
["App. 2-Z_Tariff","x","x","x","x","x","x","x","x"]
["lists","n","n","n","n","n","n","n","n"]
["lists2","n","n","n","n","n","n","n","n"]
["Sheet19","n","n","n","n","n","n","n","n"]

{"sheet":"Sheet1","index":18,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[]}