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{"sheet":"App.2-EC_Account 1576 ","index":0,"n_rows":53,"n_cols":13,"rows_kept":53,"cut":false,"hidden":false,"merged":[[43,11,44,11],[47,0,47,9],[51,0,51,8],[3,0,3,9],[4,0,4,9],[5,0,5,9],[7,0,7,9]]}
[]
[]
[]
[" Table 1 (Appendix 2-EC)"]
["Account 1576 - Accounting Changes under CGAAP"]
["2013 Changes in Accounting Policies under CGAAP"]
[]
["For applicants that made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013"]
[]
[]
[]
[null,"2011 Rebasing Year",2011,2012,2013,2014,2015,2016,2017,2018]
["Reporting Basis","CGAAP","IRM","IRM","IRM","IRM","IRM","IRM","IRM","IRM"]
[null,"Forecast","Actual","Actual","Actual","Actual","Actual","Actual","Actual","Forecast"]
[null,null,null,null,null,"$","$","$","$","$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1",null,null,null,{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!D61+'App.2-BA_Fixed Asset Cont'!I61,0)","v":62595123},{"$f":"+E20","v":67383734},{"$f":"+F20","v":68401948},{"$f":"G20","v":69093047},{"$f":"+H20","v":73944278},{"$f":"+I20","v":78460058}]
["            Net Additions - Note 4",null,null,null,{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!E61+'App.2-BA_Fixed Asset Cont'!F61,0)","v":11211167},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!E132+'App.2-BA_Fixed Asset Cont'!F132,0)","v":5892601},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!E201+'App.2-BA_Fixed Asset Cont'!F201,0)","v":6091769},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!E272+'App.2-BA_Fixed Asset Cont'!F272,0)","v":9276081},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!E345+'App.2-BA_Fixed Asset Cont'!F345,0)","v":10683517},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!E418+'App.2-BA_Fixed Asset Cont'!F418,0)","v":11654922}]
["            Net Depreciation (amounts should be negative) - Note 4",null,null,null,{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!J61+'App.2-BA_Fixed Asset Cont'!K61,0)","v":-6422556},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!J132+'App.2-BA_Fixed Asset Cont'!K132,0)","v":-4874387},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!J201+'App.2-BA_Fixed Asset Cont'!K201,0)","v":-5400670},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!J272+'App.2-BA_Fixed Asset Cont'!K272,0)","v":-4424850},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!J345+'App.2-BA_Fixed Asset Cont'!K345,0)","v":-6167737},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!J418+'App.2-BA_Fixed Asset Cont'!K418,0)","v":-5689962}]
["            Closing net PP&E (1)",null,null,null,{"$f":"E17+E18+E19","v":67383734},{"$f":"SUM(F17:F19)","v":68401948},69093047,73944278,78460058,{"$f":"SUM(J17:J19)","v":84425018}]
[]
["PP&E Values under revised CGAAP/MIFRS (Starts from 2013)"]
["            Opening net PP&E  - Note 1",null,null,null,{"$f":"E17","v":62595123},{"$f":"+E26","v":68625082},{"$f":"+F26","v":70419512},{"$f":"+G26","v":72311421},{"$f":"+H26","v":77176754},{"$f":"+I26","v":81594285}]
["            Net Additions - Note 4",null,null,null,{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!T61+'App.2-BA_Fixed Asset Cont'!V61,0)","v":10119200},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!T132+'App.2-BA_Fixed Asset Cont'!V132,0)","v":5126385},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!T201+'App.2-BA_Fixed Asset Cont'!V201,0)","v":5188988},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!T272+'App.2-BA_Fixed Asset Cont'!V272+'App.2-BA_Fixed Asset Cont'!U272,0)","v":8259673},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!T345+'App.2-BA_Fixed Asset Cont'!V345,0)","v":7894974},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!T418+'App.2-BA_Fixed Asset Cont'!V418,0)","v":10261089}]
["            Net Depreciation (amounts should be negative) - Note 4",null,null,null,{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!Z61+'App.2-BA_Fixed Asset Cont'!AB61,0)","v":-4089241},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!Z132+'App.2-BA_Fixed Asset Cont'!AB132,0)","v":-3331955},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!Z201+'App.2-BA_Fixed Asset Cont'!AB201,0)","v":-3297079},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!Z272+'App.2-BA_Fixed Asset Cont'!AB272,0)","v":-3394340},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!Z345+'App.2-BA_Fixed Asset Cont'!AB345,0)","v":-3477443},{"$f":"ROUND('App.2-BA_Fixed Asset Cont'!Z418+'App.2-BA_Fixed Asset Cont'!AB418,0)","v":-3523036}]
["            Closing net PP&E (2)",null,null,null,{"$f":"SUM(E23:E25)","v":68625082},70419512,{"$f":"SUM(G23:G25)","v":72311421},{"$f":"SUM(H23:H25)","v":77176754},81594285,{"$f":"SUM(J23:J25)","v":88332338}]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP /MIFRS",null,null,null,{"$f":"E20-E26","v":-1241348},{"$f":"F20-F26","v":-2017564},{"$f":"G20-G26","v":-3218374},{"$f":"H20-H26","v":-3232476},-3134227,-3907320]
[]
[]
["Adjustments to Account 1576 Balance for Interim Dispositions:"]
["EB-2015-0113/0251"]
["  Actual amount refunded to customers through rate riders (cumulative)",null,null,null,null,null,null,2133491,{"$f":"H33+31789","v":2165280},{"$f":"I33+0","v":2165280},null,null," "]
["    less approved return on rate based",null,null,null,null,null,null,-142036,{"$f":"H34+0","v":-142036},{"$f":"I34","v":-142036}]
[]
["EB-2016-0114"]
["  Actual amount refunded to customers through rate riders (cumulative)",null,null,null,null,null,null,null,1248233,{"$f":"I37+18245","v":1266478}]
["    less approved return on rate based",null,null,null,null,null,null,null,-84536,{"$f":"I38","v":-84536}]
[]
["Account 1576 Balance ",null,null,null,{"$f":"SUM(E28:E39)","v":-1241348},-2017564,-3218374,-1241021,52714,-702134]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,null,null,null,null,{"$f":"J40","v":-702134},null,"WACC",7.0400000000000004E-2]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,null,null,null,null,{"$f":"J40*$M$43*$M$44","v":-49430.2336},null,"# of years of rate rider disposition period",1]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,null,null,null,null,{"$f":"J43+J44","v":-751564.23360000004}]
[]
["Notes:"]
["1  For an applicant that made the capitalization and depreciation expense accounting policy changes on January 1, 2013, the PP&E values as of January 1, 2013 under both former CGAAP and revised CGAAP should be the same. "]
["2 Return on rate base associated with Account 1576 balance is calculated as:"]
["     the variance account opening balance as of 2015 rebasing year x WACC X # of years of rate rider disposition period"]
["     * Please note that the calculation should be adjusted once WACC is updated and finalized in the rate application."]
["3  Account 1576 is cleared by including the total balance in the deferral and variance account rate rider calculation."]
["4  Net additions are additions net of disposals; Net depreciation is additions to depreciation net of disposals."]

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[]
[null,"TABLE 2-1  (Appendix 2-BA)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TABLE 2-2   (Appendix 2-BA)"]
[null,"Fixed Asset Continuity Schedule ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP",null,null,null,null,null,null,null,null,null,null,null,null,null,"Accounting Standard",null,"RCGAAP"]
[null,null,null,null,"Year ",2013,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year ",null,2013]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation",null,null,null,null,null,null,null,null,"Cost",null,null,null,null,null,null,"Accumulated Depreciation"]
[null,"OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value",null,null,null,"OEB","Description","Opening Balance","Additions",null,"Disposals","Closing Balance",null,"Opening Balance","Additions",null,"Disposals","Closing Balance","Net Book Value"]
[null,1611,"Computer Software (Formally known as Account 1925)",null,null,null,{"$f":"D10+E10+F10","v":0},null,0,null,null,{"$f":"I10+J10+K10","v":0},{"$f":"G10+L10","v":0},null,null,null,1611,"Computer Software (Formally known as Account 1925)",0,null,null,null,{"$f":"S10+T10+V10","v":0},null,0,null,null,null,{"$f":"Y10+Z10+AB10","v":0},{"$f":"W10+AC10","v":0}]
[null,1612,"Land Rights (Formally known as Account 1906)",null,null,null,{"$f":"D11+E11+F11","v":0},null,0,null,null,{"$f":"I11+J11+K11","v":0},{"$f":"G11+L11","v":0},null,null,null,1612,"Land Rights (Formally known as Account 1906)",0,null,null,null,0,null,0,null,null,null,{"$f":"Y11+Z11+AB11","v":0},{"$f":"W11+AC11","v":0}]
[null,1805,"Land",245786,null,null,245786,null,0,null,null,0,245786,null,null,null,1805,"Land",245786,null,null,null,245786,null,0,null,null,null,0,245786]
[null,1806,"Land Rights",10971,null,null,10971,null,0,null,null,0,10971,null,null,null,1806,"Land rights",10971,null,null,null,10971,null,0,null,null,null,0,10971]
[null,1808,"Buildings",1117301.5900000001,null,null,1117301.5900000001,null,-1113010.58,-2807,null,-1115817.58,1484.0100000000093,null,null,null,1808,"Buildings",1117301.5900000001,null,null,null,1117301.5900000001,null,-1113010.58,-2807,null,null,-1115817.58,1484.0100000000093]
[null,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0,null,null,null,1810,"Leasehold Improvements",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,0,null,null,0,0,null,null,null,1815,"Transformer Station Equipment >50 kV",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1820,"Distribution Station Equipment <50 kV",17707464.530000001,173204,null,17880668.530000001,null,-6798861.1299999999,-551576,null,-7350437.1299999999,10530231.400000002,null,null,null,1820,"Distribution Station Equipment <50 kV",17707464.530000001,173204.46,null,null,17880668.990000002,null,-6798861.1299999999,-305456.96999999997,null,null,-7104318.0999999996,10776350.890000002]
[null,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0,null,null,null,1825,"Storage Battery Equipment",0,null,null,null,0,null,0,null,null,null,0]
[null,1830,"Poles, Towers & Fixtures",26768950.469999999,1984128.54,null,28753079.009999998,null,-11348583.049999999,-995045,null,-12343628.049999999,16409450.959999999,null,null,null,1830,"Poles, Towers & Fixtures",26768950.469999999,1478899.02,null,null,28247849.489999998,null,-11348583.049999999,-413075.67,null,null,-11761658.719999999,16486190.77]
[null,1835,"Overhead Conductors & Devices",16827902.009999998,1054000.1400000001,null,17881902.149999999,null,-8136110.8900000006,-601504,null,-8737614.8900000006,9144287.2599999979,null,null,null,1835,"Overhead Conductors & Devices",16827902.009999998,791944.48,null,null,17619846.489999998,null,-8136110.8900000006,-198317.49,null,null,-8334428.3800000008,9285418.1099999975]
[null,null,null,null,null,null,0,null,null,null,null,0,0,null,null,null,1835,"Overhead Conductors & Devices (Switches)"]
[null,1840,"Underground Conduit",20466527.59,1216607,null,21683134.59,null,-8223079.9199999999,-807004,null,-9030083.9199999999,12653050.67,null,null,null,1840,"Underground Conduit",20466527.59,1216606.52,null,null,{"$f":"S22+T22+V22","v":21683134.109999999},null,-8223079.9199999999,-111776.7,null,null,-8334856.6200000001,13348277.489999998]
[null,1845,"Underground Conductors & Devices",17706836.449999999,1088431.3599999999,null,18795267.809999999,null,-9818551.7999999989,-678727,null,-10497278.799999999,8297989.0099999998,null,null,null,1845,"Underground Conductors & Devices",17706836.780000001,886693,null,null,18593529.780000001,null,-9818551.6600000001,-599068.14,null,null,-10417619.800000001,8175909.9800000004]
[null,1850,"Line Transformers",32381502.080000002,1056692.82,-135483,33302711.900000002,null,-16153946.630000001,-1106416,99299,-17161063.630000003,16141648.27,null,null,null,1850,"Line Transformers",32381502.080000002,933749.09,null,-135483,33179768.170000002,null,-16153946.630000001,-425373,null,99299,-16480020.630000001,16699747.540000001]
[null,1855,"Services (Overhead & Underground)",18794812.359999999,120357,null,18915169.359999999,null,-12843086.359999998,-602122,null,-13445208.359999998,5469961.0000000019,null,null,null,1855,"Services (Overhead)",6045627.2199999997,107528.64,null,null,6153155.8599999994,null,-4241051.2300000004,-81371.850000000006,null,null,-4322423.08,1830732.7799999993]
[null,null,null,null,null,null,0,null,null,null,null,0,0,null,null,null,1855,"Services (Underground)",12749185.51,12827.95,null,null,12762013.459999999,null,-8602035.1500000004,-355008.11,null,null,-8957043.2599999998,3804970.1999999993]
[null,1860,"Meters (includes Smart Meters)",1580036.5599999998,6310018.7199999997,null,7890055.2799999993,null,-397942.73000000033,-1947934.05,704,-2345172.7800000003,5544882.4999999991,null,null,null,1860,"Meters",1580036.5599999998,6310018.7199999997,null,null,7890055.2799999993,null,-397942.73000000033,-1941590.05,null,704,-2338828.7800000003,5551226.4999999991]
[null,null,"Meters (Smart Meters)",0,null,null,0,null,0,null,null,0,0,null,null,null,1860,"Meters (Smart Meters)",0,0,null,null,0,null,0,null,null,null,0,0]
[null,1905,"Land",182214.88,null,null,182214.88,null,null,null,null,0,182214.88,null,null,null,1905,"Land",182214.88,null,null,null,182214.88,null,0,null,null,null,0,182214.88]
[null,1908,"Buildings & Fixtures",5941575.1699999999,299710,null,6241285.1699999999,null,-2396272.2299999995,-122097,null,-2518369.2299999995,3722915.9400000004,null,null,null,1908,"Buildings & Fixtures",{"$f":"5941575.17-S32-S33","v":5749290.1699999999},null,null,null,5749290.1699999999,null,{"$f":"-2396272.23+853+2993","v":-2392426.23},-5961.83,null,null,-2398388.06,3350902.11]
[null,1908,"HVAC",0,null,null,0,null,null,null,null,0,0,null,null,null,1908,"HVAC",null,8700,null,null,8700,null,0,-200,null,null,{"$f":"Y31+Z31+AB31","v":-200},{"$f":"W31+AC31","v":8500}]
[null,1908,"Parking & Paving",0,null,null,0,null,0,null,null,0,0,null,null,null,1908,"Parking & Paving",42644,76010,null,null,118654,null,-853,-1603,null,null,{"$f":"Y32+Z32+AB32","v":-2456},{"$f":"W32+AC32","v":116198}]
[null,1908,"Roof",0,null,null,0,null,null,null,null,0,0,null,null,null,1908,"Roof",149641,215000,null,null,364641,null,-2993,-5143,null,null,{"$f":"Y33+Z33+AB33","v":-8136},{"$f":"W33+AC33","v":356505}]
[null,1910,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0,null,null,null,1910,"Leasehold Improvements",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1915,"Office Furniture & Equipment (10 years)",1032336.0299999999,8833,null,1041169.0299999999,null,-866935.2,-29915,null,-896850.2,144318.82999999996,null,null,null,1915,"Office Furniture & Equipment (10 years)",1032336.0299999999,8833,null,null,1041169.0299999999,null,-866935.2,-29923.21,null,null,-896858.40999999992,144310.62]
[null,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0,null,null,null,1915,"Office Furniture & Equipment (5 years)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1920,"Computer Equipment - Hardware",1554329,55920,null,1610249,null,-1315603,-74539,null,-1390142,220107,null,null,null,1920,"Computer Equipment - Hardware",1554329,55920.38,null,null,1610249.38,null,-1315603.2100000002,-100631.02,null,null,-1416234.2300000002,194015.14999999967]
[null,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,0,null,0,null,null,0,0,null,null,null,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,null,0,null,null,null,null,0,0,null,null,null,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1925,"Computer Equip.-Software",1999572.24,130098,null,2129670.2400000002,null,-1631888,-131412,null,-1763300,366370.24000000022,null,null,null,1925,"Computer Equip.-Software (Application)",1999572.24,86307.34,null,null,2085879.58,null,-1631888.0799999998,-131449.62,null,null,-1763337.6999999997,322541.88000000035]
[null,null,null,null,null,null,0,null,null,null,null,0,0,null,null,null,1925,"Computer Equip.-Software (Server)",null,43791,null,null,43791,null,null,null,null,null,{"$f":"Y41+Z41+AB41","v":0},{"$f":"W41+AC41","v":43791}]
[null,1930,"Transportation Equipment",0,null,null,0,null,null,null,null,0,0,null,null,null,1930,"Transportation Equipment",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1935,"Stores Equipment",56186.63,null,null,56186.63,null,-56186.63,null,null,-56186.63,0,null,null,null,1935,"Stores Equipment",56186.63,null,null,null,56186.63,null,-56186.63,null,null,null,-56186.63,0]
[null,1940,"Tools, Shop & Garage Equipment",4284,null,null,4284,null,-3427.2000000000003,-428,null,-3855.2000000000003,428.79999999999973,null,null,null,1940,"Tools, Shop & Garage Equipment",4284,null,null,null,{"$f":"S44+T44+V44","v":4284},null,-3427.2000000000003,-428.4,null,null,-3855.6000000000004,428.39999999999964]
[null,1945,"Measurement & Testing Equipment",20903.009999999998,null,null,20903.009999999998,null,{"$f":"-16721.2-0.1","v":-16721.3},-2090,null,-18811.3,2091.7099999999991,null,null,null,1945,"Measurement & Testing Equipment",20903.009999999998,null,null,null,20903.009999999998,null,-16721.2,-2090.9100000000003,null,null,-18812.11,2090.8999999999978]
[null,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0,null,null,null,1950,"Power Operated Equipment",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1955,"Communications Equipment",78103.41,null,null,78103.41,null,{"$f":"-78103.41","v":-78103.41},null,null,-78103.41,0,null,null,null,1955,"Communications Equipment",78103.41,null,null,null,78103.41,null,-78103.41,null,null,null,-78103.41,0]
[null,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0,null,null,null,1955,"Communication Equipment (Smart Meters)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1960,"Miscellaneous Equipment ",0,null,null,0,null,0,null,null,0,0,null,null,null,1960,"Miscellaneous Equipment ",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0,null,null,null,1970,"Load Management Controls Customer Premises",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0,null,null,null,1975,"Load Management Controls Utility Premises",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1980,"System Supervisor Equipment",2337752.3400000003,88446,null,2426198.3400000003,null,{"$f":"-1709884.23-0.2","v":-1709884.43},-84152,null,-1794036.43,632161.91000000038,null,null,null,1980,"System Supervisor Equipment",2337752.3400000003,88446.41,null,null,2426198.7500000005,null,-1709884.2299999997,-90171.44,null,null,-1800055.6699999997,626143.08000000077]
[null,1985,"Miscellaneous Fixed Assets",0,null,null,0,null,0,null,null,0,0,null,null,null,1985,"Miscellaneous Fixed Assets",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0,null,null,null,1990,"Other Tangible Property",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1995,"Contributions & Grants",-29200787.43,-2239797,null,-31440584.43,null,7888758,1215209,null,9103967,-22336617.43,null,null,null,1995,"Contributions & Grants",-29200787.43,-2239797,null,null,-31440584.43,null,7888758,612203.21,null,null,8500961.2100000009,-22939623.219999999]
[null,2440,"Deferred Revenues",null,null,null,0,null,null,null,null,0,0,null,null,null,2440,"Deferred Revenues",0,null,null,null,null,null,0,null,null,null,0,0]
[null,2075,"Non Rate-Regulated Utility Assets",null,91998.19,null,91998.19,null,null,null,null,0,91998.19,null,null,null,2075,"Non Rate-Regulated Utility Assets",null,91998.19,null,null,{"$f":"S57+T57+V57","v":91998.19},null,0,null,null,null,{"$f":"Y57+Z57+AB57","v":0},{"$f":"W57-AC57","v":91998.19}]
[null,null,"Sub-Total",{"$f":"SUM(D10:D57)","v":137614559.91999996},{"$f":"SUM(E10:E57)","v":11438647.769999998},{"$f":"SUM(F10:F57)","v":-135483},{"$f":"SUM(G10:G57)","v":148917724.68999997},null,{"$f":"SUM(I10:I57)","v":-75019436.49000001},{"$f":"SUM(J10:J57)","v":-6522559.0499999998},{"$f":"SUM(K10:K57)","v":100003},{"$f":"SUM(L10:L57)","v":-81441992.540000007},{"$f":"SUM(M10:M57)","v":67475732.149999976},null,null,null,null,"Sub-Total",{"$f":"SUM(S10:S57)","v":137614560.61999997},{"$f":"SUM(T10:T57)","v":10346681.199999999},null,{"$f":"SUM(V10:V57)","v":-135483},{"$f":"SUM(W10:W57)","v":147825758.81999999},null,{"$f":"SUM(Y10:Y57)","v":-75019436.360000014},{"$f":"SUM(Z10:Z57)","v":-4189244.2},null,{"$f":"SUM(AB10:AB57)","v":100003},{"$f":"SUM(AC10:AC57)","v":-79108677.560000002},{"$f":"SUM(AD10:AD57)","v":68717081.26000002}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D59+E59+F59","v":0},null,null,null,null,{"$f":"I59+J59+K59","v":0},{"$f":"G59+L59","v":0},null,null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,null,{"$f":"S59+T59+V59","v":0},null,null,null,null,null,{"$f":"Y59+Z59+AB59","v":0},{"$f":"W59-AC59","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,-91998.19,null,{"$f":"D60+E60+F60","v":-91998.19},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":-91998.19},null,null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,-91998.19,null,null,{"$f":"S60+T60+V60","v":-91998.19},null,0,null,null,null,{"$f":"Y60+Z60+AB60","v":0},{"$f":"W60-AC60","v":-91998.19}]
[null,null,"Total PP&E",{"$f":"SUM(D58:D60)","v":137614559.91999996},{"$f":"SUM(E58:E60)","v":11346649.579999998},{"$f":"SUM(F58:F60)","v":-135483},{"$f":"SUM(G58:G60)","v":148825726.49999997},null,{"$f":"SUM(I58:I60)","v":-75019436.49000001},{"$f":"SUM(J58:J60)","v":-6522559.0499999998},{"$f":"SUM(K58:K60)","v":100003},{"$f":"SUM(L58:L60)","v":-81441992.540000007},{"$f":"SUM(M58:M60)","v":67383733.959999979},null,null,null,null,"Total PP&E",{"$f":"SUM(S58:S60)","v":137614560.61999997},{"$f":"SUM(T58:T60)","v":10254683.01},null,{"$f":"SUM(V58:V60)","v":-135483},{"$f":"SUM(W58:W60)","v":147733760.63},null,{"$f":"SUM(Y58:Y60)","v":-75019436.360000014},-4189244.2,null,100003,-79108677.560000002,68625083.070000023]
[]
[null,null,null,null,null,null,"Less: Fully Allocated Depreciation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,null,"Transportation",null,null,null,"Transportation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Transportation"]
[null,null,"Stores Equipment",null,null,null,"Stores Equipment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"J61-J64-J65","v":-6522559.0499999998},null,null,null,null,null,null,null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"Z61-Z64-Z65","v":-4189244.2}]
[]
[]
[]
[]
[]
[]
[]
[null,"TABLE 2-3  (Appendix 2-BA)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TABLE 2-4  (Appendix 2-BA)"]
[null,"Fixed Asset Continuity Schedule ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP",null,null,null,null,null,null,null,null,null,null,null,null,null,"Accounting Standard",null,"RCGAAP"]
[null,null,null,null,"Year ",2014,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year ",null,2014]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation",null,null,null,null,null,null,null,null,"Cost",null,null,null,null,null,null,"Accumulated Depreciation"]
[null,"OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value",null,null,null,"OEB","Description","Opening Balance","Additions","Reclassification","Disposals","Closing Balance",null,"Opening Balance","Additions","Reclassification","Disposals","Closing Balance","Net Book Value"]
[null,1611,"Computer Software (Formally known as Account 1925)",null,null,null,{"$f":"D82+E82+F82","v":0},null,null,null,null,{"$f":"I82+J82+K82","v":0},{"$f":"G82+L82","v":0},null,null,null,1611,"Computer Software (Formally known as Account 1925)",{"$f":"W10","v":0},null,null,null,{"$f":"S82+U82+T82+V82","v":0},null,{"$f":"AC10","v":0},null,null,null,{"$f":"Y82+Z82+AA82+AB82","v":0},{"$f":"W82+AC82","v":0}]
[null,1612,"Land Rights (Formally known as Account 1906)",null,null,null,{"$f":"D83+E83+F83","v":0},null,null,null,null,{"$f":"I83+J83+K83","v":0},{"$f":"G83+L83","v":0},null,null,null,1612,"Land Rights (Formally known as Account 1906)",{"$f":"W11","v":0},null,null,null,{"$f":"S83+U83+T83+V83","v":0},null,{"$f":"AC11","v":0},null,null,null,{"$f":"Y83+Z83+AA83+AB83","v":0},{"$f":"W83+AC83","v":0}]
[null,1805,"Land",{"$f":"G12","v":245786},null,null,{"$f":"D84+E84+F84","v":245786},null,null,null,null,0,245786,null,null,null,1805,"Land",{"$f":"W12","v":245786},null,null,null,245786,null,{"$f":"AC12","v":0},null,null,null,0,245786]
[null,1806,"Land Rights",{"$f":"G13","v":10971},null,null,{"$f":"D85+E85+F85","v":10971},null,null,null,null,0,10971,null,null,null,1806,"Land rights",{"$f":"W13","v":10971},null,null,null,10971,null,{"$f":"AC13","v":0},null,null,null,0,10971]
[null,1808,"Buildings",{"$f":"G14","v":1117301.5900000001},null,null,1117301.5900000001,null,{"$f":"L14","v":-1115817.58},-1484,null,-1117301.58,1.0000000009313226E-2,null,null,null,1808,"Buildings",{"$f":"W14","v":1117301.5900000001},null,null,null,1117301.5900000001,null,{"$f":"AC14","v":-1115817.58},null,null,null,-1115817.58,1484.0100000000093]
[null,1810,"Leasehold Improvements",{"$f":"G15","v":0},null,null,0,null,null,null,null,0,0,null,null,null,1810,"Leasehold Improvements",{"$f":"W15","v":0},null,null,null,0,null,{"$f":"AC15","v":0},null,null,null,0,0]
[null,1815,"Transformer Station Equipment >50 kV",{"$f":"G16","v":0},null,null,0,null,null,null,null,0,0,null,null,null,1815,"Transformer Station Equipment >50 kV",{"$f":"W16","v":0},null,null,null,0,null,{"$f":"AC16","v":0},null,null,null,0,0]
[null,1820,"Distribution Station Equipment <50 kV",{"$f":"G17","v":17880668.530000001},104935.41,-59985,17925618.940000001,null,{"$f":"L17","v":-7350437.1299999999},-556211.54,59985,-7846663.6699999999,10078955.270000001,null,null,null,1820,"Distribution Station Equipment <50 kV",{"$f":"W17","v":17880668.990000002},104934,null,-59985,17925617.990000002,null,{"$f":"AC17","v":-7104318.0999999996},-306648,null,59985,-7350981.0999999996,10574636.890000002]
[null,1825,"Storage Battery Equipment",{"$f":"G18","v":0},null,null,0,null,null,null,null,0,0,null,null,null,1825,"Storage Battery Equipment",{"$f":"W18","v":0},null,null,null,0,null,{"$f":"AC18","v":0},null,null,null,null,0]
[null,1830,"Poles, Towers & Fixtures",{"$f":"G19","v":28753079.009999998},2155792.34,null,30908871.349999998,null,{"$f":"L19","v":-12343628.049999999},-1045299.35,null,-13388927.399999999,17519943.949999999,null,null,null,1830,"Poles, Towers & Fixtures",{"$f":"W19","v":28247849.489999998},1865319,null,null,30113168.489999998,null,{"$f":"AC19","v":-11761658.719999999},-449957,null,null,-12211615.719999999,17901552.77]
[null,1835,"Overhead Conductors & Devices",{"$f":"G20","v":17881902.149999999},1208676.24,null,19090578.389999997,null,{"$f":"L20","v":-8737614.8900000006},-625717.71,null,-9363332.6000000015,9727245.7899999954,null,null,null,1835,"Overhead Conductors & Devices",{"$f":"W20","v":17619846.489999998},856712,-5166891,null,13309667.489999998,null,{"$f":"AC20","v":-8334428.3800000008},-127549,1929922,null,-6532055.3800000008,6777612.1099999975]
[null,null,null,{"$f":"G21","v":0},null,null,0,null,null,null,null,0,0,null,null,null,1835,"Overhead Conductors & Devices (Switches)",{"$f":"W21","v":0},199550,5166891,null,5366441,null,{"$f":"AC21","v":0},-157029,-1929922,null,-2086951,3279490]
[null,1840,"Underground Conduit",{"$f":"G22","v":21683134.59},-9290511.1300000008,null,12392623.459999999,null,{"$f":"L22","v":-9030083.9199999999},-804662.04,null,-9834745.9600000009,2557877.4999999981,null,null,null,1840,"Underground Conduit",{"$f":"W22","v":21683134.109999999},725628,-10016138,null,12392624.109999999,null,{"$f":"AC22","v":-8334856.6200000001},-287360,2805792,null,-5816424.620000001,6576199.4899999984]
[null,1845,"Underground Conductors & Devices",{"$f":"G23","v":18795267.809999999},12452175.149999999,null,31247442.959999997,null,{"$f":"L23","v":-10497278.799999999},-677517.29,null,-11174796.09,20072646.869999997,null,null,null,1845,"Underground Conductors & Devices-db",{"$f":"W23","v":18593529.780000001},1630102,10573726,null,30797357.780000001,null,{"$f":"AC23","v":-10417619.800000001},-638336,-2961988,null,-14017943.800000001,16779413.98]
[null,1850,"Line Transformers",{"$f":"G24","v":33302711.900000002},-5259429.88,-279267.94,27764014.080000002,null,{"$f":"L24","v":-17161063.630000003},-1081391.53,241611.55,-18000843.610000003,9763170.4699999988,null,null,null,1850,"Line Transformers",{"$f":"W24","v":33179768.170000002},1182092,-6516504,-279268,27566088.170000002,null,{"$f":"AC24","v":-16480020.630000001},-659372,1825450,241612,-15072330.630000003,12493757.539999999]
[null,1855,"Services (Overhead and Underground)",{"$f":"G25","v":18915169.359999999},6466096.3099999996,null,25381265.669999998,null,{"$f":"L25","v":-13445208.359999998},-549515.18000000005,null,-13994723.539999997,11386542.130000001,null,null,null,1855,"Services (Overhead)",{"$f":"W25","v":6153155.8599999994},84556,null,null,6237711.8599999994,null,{"$f":"AC25","v":-4322423.08},-67721,null,null,-4390144.08,1847567.7799999993]
[null,null,null,{"$f":"G26","v":0},null,null,0,null,null,null,null,0,0,null,null,null,1855,"Services (Underground)",{"$f":"W26","v":12762013.459999999},422624,5958916,null,19143553.460000001,null,{"$f":"AC26","v":-8957043.2599999998},-404098,-1669254,null,-11030395.26,8113158.2000000011]
[null,1860,"Meters",{"$f":"G27","v":7890055.2799999993},267581.94,-67289.14,8090348.0800000001,null,{"$f":"L27","v":-2345172.7800000003},-715283.64,38096.89,-3022359.5300000003,5067988.55,null,null,null,1860,"Meters ",{"$f":"W27","v":7890055.2799999993},267583,null,-67289,8090349.2799999993,null,{"$f":"AC27","v":-2338828.7800000003},-715284,null,38097,-3016015.7800000003,5074333.4999999991]
[null,1905,"Land",{"$f":"G29","v":182214.88},null,null,182214.88,null,null,null,null,0,182214.88,null,null,null,1905,"Land",{"$f":"W29","v":182214.88},null,null,null,182214.88,null,{"$f":"AC29","v":0},null,null,null,0,182214.88]
[null,1908,"Buildings & Fixtures",{"$f":"G30","v":6241285.1699999999},545228.59,null,6786513.7599999998,null,{"$f":"L30","v":-2518369.2299999995},-108537.82,null,-2626907.0499999993,4159606.7100000004,null,null,null,1908,"Buildings & Fixtures",{"$f":"W30","v":5749290.1699999999},545229,null,null,6294519.1699999999,null,{"$f":"AC30","v":-2398388.06},-120937,null,null,-2519325.06,3775194.11]
[null,1908,"HVAC",{"$f":"G31","v":0},null,null,0,null,null,-435,null,-435,-435,null,null,null,1908,"HVAC",{"$f":"W31","v":8700},null,null,null,{"$f":"S102+U102+T102+V102","v":8700},null,{"$f":"AC31","v":-200},-870,null,null,-1070,7630]
[null,1908,"Parking & Paving",{"$f":"G32","v":0},null,null,0,null,null,-6194,null,-6194,-6194,null,null,null,1908,"Parking & Paving",{"$f":"W32","v":118654},null,null,null,118654,null,{"$f":"AC32","v":-2456},-6133,null,null,-8589,110065]
[null,1908,"Roof",{"$f":"G33","v":0},null,null,0,null,null,-19070,null,-19070,-19070,null,null,null,1908,"Roof",{"$f":"W33","v":364641},null,null,null,364641,null,{"$f":"AC33","v":-8136},-18896,null,null,-27032,337609]
[null,1910,"Leasehold Improvements",{"$f":"G34","v":0},null,null,0,null,null,null,null,0,0,null,null,null,1910,"Leasehold Improvements",{"$f":"W34","v":0},null,null,null,0,null,{"$f":"AC34","v":0},null,null,null,0,0]
[null,1915,"Office Furniture & Equipment (10 years)",{"$f":"G35","v":1041169.0299999999},46724.83,null,1087893.8599999999,null,{"$f":"L35","v":-896850.2},-30220.39,null,-927070.59,160823.2699999999,null,null,null,1915,"Office Furniture & Equipment (10 years)",{"$f":"W35","v":1041169.0299999999},46725,null,null,1087894.0299999998,null,{"$f":"AC35","v":-896858.40999999992},-30220,null,null,-927078.40999999992,160815.61999999988]
[null,1915,"Office Furniture & Equipment (5 years)",{"$f":"G36","v":0},null,null,0,null,null,null,null,0,0,null,null,null,1915,"Office Furniture & Equipment (5 years)",{"$f":"W36","v":0},null,null,null,0,null,{"$f":"AC36","v":0},null,null,null,0,0]
[null,1920,"Computer Equipment - Hardware",{"$f":"G37","v":1610249},172434.77,null,1782683.77,null,{"$f":"L37","v":-1390142},-84416.62,null,-1474558.62,308125.14999999991,null,null,null,1920,"Computer Equipment - Hardware",{"$f":"W37","v":1610249.38},172435,null,null,1782684.38,null,{"$f":"AC37","v":-1416234.2300000002},-101555,null,null,-1517789.2300000002,264895.14999999967]
[null,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"G38","v":0},null,null,{"$f":"D109+E109+F109","v":0},null,null,null,null,{"$f":"I109+J109+K109","v":0},0,null,null,null,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"W38","v":0},null,null,null,0,null,{"$f":"AC38","v":0},null,null,null,0,0]
[null,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"G39","v":0},null,null,0,null,null,null,null,0,0,null,null,null,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"W39","v":0},null,null,null,0,null,{"$f":"AC39","v":0},null,null,null,0,0]
[null,1925,"Computer Equip.-Software",{"$f":"G40","v":2129670.2400000002},261322.83,null,2390993.0700000003,null,{"$f":"L40","v":-1763300},-134276.47,null,-1897576.47,493416.60000000033,null,null,null,1925,"Computer Equip.-Software (Application)",{"$f":"W40","v":2085879.58},219790.5,null,null,2305670.08,null,{"$f":"AC40","v":-1763337.6999999997},-127449.15999999999,null,null,-1890786.8599999996,414883.22000000044]
[null,null,null,{"$f":"G41","v":0},null,null,0,null,null,null,null,{"$f":"I112+J112+K112","v":0},0,null,null,null,1925,"Computer Equip.-Software (Server)",{"$f":"W41","v":43791},41532,null,null,85323,null,{"$f":"AC41","v":0},-21518.6,null,null,-21518.6,63804.4]
[null,1930,"Transportation Equipment",{"$f":"G42","v":0},null,null,0,null,null,null,null,0,0,null,null,null,1930,"Transportation Equipment",{"$f":"W42","v":0},null,null,null,0,null,{"$f":"AC42","v":0},null,null,null,0,0]
[null,1935,"Stores Equipment",{"$f":"G43","v":56186.63},null,null,56186.63,null,{"$f":"L43","v":-56186.63},null,null,-56186.63,0,null,null,null,1935,"Stores Equipment",{"$f":"W43","v":56186.63},null,null,null,56186.63,null,{"$f":"AC43","v":-56186.63},null,null,null,-56186.63,0]
[null,1940,"Tools, Shop & Garage Equipment",{"$f":"G44","v":4284},null,null,4284,null,{"$f":"L44","v":-3855.2000000000003},-428.4,null,-4283.6000000000004,0.3999999999996362,null,null,null,1940,"Tools, Shop & Garage Equipment",{"$f":"W44","v":4284},null,null,null,4284,null,{"$f":"AC44","v":-3855.6000000000004},-428,null,null,-4283.6000000000004,0.3999999999996362]
[null,1945,"Measurement & Testing Equipment",{"$f":"G45","v":20903.009999999998},null,null,20903.009999999998,null,{"$f":"L45","v":-18811.3},-2090,null,-20901.3,1.7099999999991269,null,null,null,1945,"Measurement & Testing Equipment",{"$f":"W45","v":20903.009999999998},null,null,null,20903.009999999998,null,{"$f":"AC45","v":-18812.11},-2091,null,null,-20903.11,-0.10000000000218279]
[null,1950,"Power Operated Equipment",{"$f":"G46","v":0},null,null,0,null,null,null,null,0,0,null,null,null,1950,"Power Operated Equipment",{"$f":"W46","v":0},null,null,null,0,null,{"$f":"AC46","v":0},null,null,null,0,0]
[null,1955,"Communications Equipment",{"$f":"G47","v":78103.41},null,null,78103.41,null,{"$f":"L47","v":-78103.41},null,null,-78103.41,0,null,null,null,1955,"Communications Equipment",{"$f":"W47","v":78103.41},null,null,null,{"$f":"S118+U118+T118+V118","v":78103.41},null,{"$f":"AC47","v":-78103.41},null,null,null,-78103.41,0]
[null,1955,"Communication Equipment (Smart Meters)",{"$f":"G48","v":0},null,null,0,null,null,null,null,0,0,null,null,null,1955,"Communication Equipment (Smart Meters)",{"$f":"W48","v":0},null,null,null,0,null,{"$f":"AC48","v":0},null,null,null,0,0]
[null,1960,"Miscellaneous Equipment ",{"$f":"G49","v":0},null,null,0,null,null,null,null,0,0,null,null,null,1960,"Miscellaneous Equipment ",{"$f":"W49","v":0},null,null,null,0,null,{"$f":"AC49","v":0},null,null,null,0,0]
[null,1970,"Load Management Controls Customer Premises",{"$f":"G50","v":0},null,null,0,null,null,null,null,0,0,null,null,null,1970,"Load Management Controls Customer Premises",{"$f":"W50","v":0},null,null,null,0,null,{"$f":"AC50","v":0},null,null,null,0,0]
[null,1975,"Load Management Controls Utility Premises",{"$f":"G51","v":0},null,null,0,null,null,null,null,0,0,null,null,null,1975,"Load Management Controls Utility Premises",{"$f":"W51","v":0},null,null,null,0,null,{"$f":"AC51","v":0},null,null,null,0,0]
[null,1980,"System Supervisor Equipment",{"$f":"G52","v":2426198.3400000003},65321.77,null,2491520.1100000003,null,{"$f":"L52","v":-1794036.43},-89278.99,null,-1883315.42,608204.69000000041,null,null,null,1980,"System Supervisor Equipment",{"$f":"W52","v":2426198.7500000005},65322,null,null,2491520.7500000005,null,{"$f":"AC52","v":-1800055.6699999997},-105542,null,null,-1905597.6699999997,585923.08000000077]
[null,1985,"Miscellaneous Fixed Assets",{"$f":"G53","v":0},null,null,0,null,null,null,null,0,0,null,null,null,1985,"Miscellaneous Fixed Assets",{"$f":"W53","v":0},null,null,null,0,null,{"$f":"AC53","v":0},null,null,null,0,0]
[null,1990,"Other Tangible Property",{"$f":"G54","v":0},null,null,0,null,null,null,null,0,0,null,null,null,1990,"Other Tangible Property",{"$f":"W54","v":0},null,null,null,0,null,{"$f":"AC54","v":0},null,null,null,0,0]
[null,1995,"Contributions & Grants",{"$f":"G55","v":-31440584.43},-2897207,null,-34337791.43,null,{"$f":"L55","v":9103967},1317949.4099999999,null,10421916.41,-23915875.02,null,null,null,1995,"Contributions & Grants",{"$f":"W55","v":-31440584.43},-2897207,null,null,-34337791.43,null,{"$f":"AC55","v":8500961.2100000009},677345,null,null,9178306.2100000009,-25159485.219999999]
[null,2440,"Deferred Revenues",{"$f":"G56","v":0},null,null,0,null,null,null,null,0,0,null,null,null,2440,"Deferred Revenues",{"$f":"W56","v":0},null,null,null,0,null,{"$f":"AC56","v":0},null,null,null,0,0]
[null,2075,"Non Rate-Regulated Utility Assets",{"$f":"G57","v":91998.19},293708,null,385706.19,null,{"$f":"L57","v":0},-9643,null,{"$f":"I128+J128+K128","v":-9643},{"$f":"G128+L128","v":376063.19},null,null,null,2075,"Non Rate-Regulated Utility Assets",{"$f":"W57","v":91998.19},293708,null,null,385706.19,null,{"$f":"AC57","v":0},-9643,null,null,-9643,376063.19]
[null,null,"Sub-Total",{"$f":"SUM(D82:D128)","v":148917724.68999997},{"$f":"SUM(E82:E128)","v":6592850.1699999981},{"$f":"SUM(F82:F128)","v":-406542.08000000002},{"$f":"SUM(G82:G128)","v":155104032.77999997},null,{"$f":"SUM(I82:I128)","v":-81441992.540000007},{"$f":"SUM(J82:J128)","v":-5223723.5599999996},{"$f":"SUM(K82:K128)","v":339693.44},{"$f":"SUM(L82:L128)","v":-86326022.659999982},{"$f":"SUM(M82:M128)","v":68778010.11999996},null,null,null,null,"Sub-Total",{"$f":"SUM(S82:S128)","v":147825758.81999999},{"$f":"SUM(T82:T128)","v":5826634.5},{"$f":"SUM(U82:U128)","v":0},{"$f":"SUM(V82:V128)","v":-406542},{"$f":"SUM(W82:W128)","v":153245851.31999999},null,{"$f":"SUM(Y82:Y128)","v":-79108677.560000002},-3681291.76,0,339694,-82450275.319999993,70795576.000000015]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D130+E130+F130","v":0},null,null,null,null,{"$f":"I130+J130+K130","v":0},{"$f":"G130+L130","v":0},null,null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)"]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",-91998,-293707.56,null,{"$f":"D131+E131+F131","v":-385705.56},null,0,9643,null,{"$f":"I131+J131+K131","v":9643},{"$f":"G131+L131","v":-376062.56},null,null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"W60","v":-91998.19},-293707.56,null,null,{"$f":"S131+U131+T131+V131","v":-385705.75},null,{"$f":"AC60","v":0},{"$f":"-Z128","v":9643},null,null,{"$f":"Y131+Z131+AA131+AB131","v":9643},{"$f":"W131+AC131","v":-376062.75}]
[null,null,"Total PP&E",{"$f":"SUM(D129:D131)","v":148825726.68999997},{"$f":"SUM(E129:E131)","v":6299142.6099999985},{"$f":"SUM(F129:F131)","v":-406542.08000000002},{"$f":"SUM(G129:G131)","v":154718327.21999997},null,{"$f":"SUM(I129:I131)","v":-81441992.540000007},{"$f":"SUM(J129:J131)","v":-5214080.5599999996},{"$f":"SUM(K129:K131)","v":339693.44},{"$f":"SUM(L129:L131)","v":-86316379.659999982},{"$f":"SUM(M129:M131)","v":68401947.559999958},null,null,null,null,"Total PP&E",{"$f":"SUM(S129:S131)","v":147733760.63},{"$f":"SUM(T129:T131)","v":5532926.9400000004},null,{"$f":"SUM(V129:V131)","v":-406542},{"$f":"SUM(W129:W131)","v":152860145.56999999},null,{"$f":"SUM(Y129:Y131)","v":-79108677.560000002},{"$f":"SUM(Z129:Z131)","v":-3671648.76},null,{"$f":"SUM(AB129:AB131)","v":339694},{"$f":"SUM(AC129:AC131)","v":-82440632.319999993},{"$f":"SUM(AD129:AD131)","v":70419513.250000015}]
[]
[null,null,null,null,null,null,"Less: Fully Allocated Depreciation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,null,null,null,null,null,"Transportation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Transportation"]
[null,null,null,null,null,null,"Stores Equipment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"J132-J135-J136","v":-5214080.5599999996},null,null,null,null,null,null,null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"Z132-Z135-Z136","v":-3671648.76}]
[]
[]
[]
[]
[]
[null,"TABLE 2-5  (Appendix 2-BA)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TABLE 2-6  (Appendix 2-BA)"]
[null,"Fixed Asset Continuity Schedule ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP",null,null,null,null,null,null,null,null,null,null,null,null,null,"Accounting Standard",null,"MIFRS"]
[null,null,null,null,"Year ",2015,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year ",null,2015]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation",null,null,null,null,null,null,null,null,"Cost",null,null,null,null,null,null,"Accumulated Depreciation"]
[null,"OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value",null,null,null,"OEB","Description","Opening Balance","Additions","Reclassification","Disposals","Closing Balance",null,"Opening Balance","Additions","Reclassification","Disposals","Closing Balance","Net Book Value"]
[null,1611,"Computer Software (Formally known as Account 1925)",null,null,null,{"$f":"D151+E151+F151","v":0},null,null,null,null,{"$f":"I151+J151+K151","v":0},{"$f":"G151+L151","v":0},null,null,null,1611,"Computer Software (Formally known as Account 1925)",{"$f":"W82","v":0},null,null,null,{"$f":"S151+U151+T151+V151","v":0},null,{"$f":"AC82","v":0},null,null,null,{"$f":"Y151+Z151+AA151+AB151","v":0}]
[null,1612,"Land Rights (Formally known as Account 1906)",null,null,null,{"$f":"D152+E152+F152","v":0},null,null,null,null,{"$f":"I152+J152+K152","v":0},{"$f":"G152+L152","v":0},null,null,null,1612,"Land Rights (Formally known as Account 1906)",0,null,null,null,0,null,0,null,null,null,0,{"$f":"W152+AC152","v":0}]
[null,1805,"Land",{"$f":"G84","v":245786},null,null,{"$f":"D153+E153+F153","v":245786},null,null,null,null,0,245786,null,null,null,1805,"Land",245786,null,null,null,245786,null,0,null,null,null,0,245786]
[null,1806,"Land Rights",10971,null,null,{"$f":"D154+E154+F154","v":10971},null,null,null,null,0,10971,null,null,null,1806,"Land rights",10971,null,null,null,10971,null,0,null,null,null,0,10971]
[null,1808,"Buildings",1117301.5900000001,null,null,1117301.5900000001,null,{"$f":"L86","v":-1117301.58},null,null,-1117301.58,1.0000000009313226E-2,null,null,null,1808,"Buildings",1117301.5900000001,null,null,null,1117301.5900000001,null,-1115817.58,null,null,null,-1115817.58,1484.0100000000093]
[null,1810,"Leasehold Improvements",0,null,null,0,null,null,null,null,0,0,null,null,null,1810,"Leasehold Improvements",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,null,null,null,0,0,null,null,null,1815,"Transformer Station Equipment >50 kV",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1820,"Distribution Station Equipment <50 kV",17925618.940000001,103339.57,-94500,17934458.510000002,null,{"$f":"L89","v":-7846663.6699999999},-556724.56030404393,39930,-8363458.2303040437,9571000.2796959579,null,null,null,1820,"Distribution Station Equipment <50 kV",17925617.990000002,75350,null,-94500,17906467.990000002,null,-7350981.0999999996,-308650.09000000003,null,39930,-7619701.1899999995,10286766.800000003]
[null,1825,"Storage Battery Equipment",0,null,null,0,null,null,0,null,0,0,null,null,null,1825,"Storage Battery Equipment",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1830,"Poles, Towers & Fixtures",30908871.349999998,5380994.4299999997,null,36289865.780000001,null,{"$f":"L91","v":-13388927.399999999},-1124633.2369710396,null,-14513560.636971038,21776305.143028963,null,null,null,1830,"Poles, Towers & Fixtures",30113168.489999998,5142006.51,null,null,35255175,null,-12211615.719999999,-514117.01,null,null,-12725732.729999999,22529442.270000003]
[null,1835,"Overhead Conductors & Devices",19090578.389999997,1930031.9400000002,null,21020610.329999998,null,{"$f":"L92","v":-9363332.6000000015},-606406.3888334902,null,-9969738.9888334908,11050871.341166507,null,null,null,1835,"Overhead Conductors & Devices",13309667.489999998,1802054.9000000001,null,null,15111722.389999999,null,-6532055.3800000008,-310886.18,null,null,-6842941.5600000005,8268780.8299999982]
[null,null,null,0,null,null,0,null,null,0,null,0,0,null,null,null,1835,"Overhead Conductors & Devices (Switches)",5366441,null,null,null,5366441,null,-2086951,null,null,null,-2086951,3279490]
[null,1840,"Underground Conduit",12392623.459999999,4382830.3599999994,null,16775453.819999998,null,{"$f":"L94","v":-9834745.9600000009},-899249.7348745343,null,-10733995.694874534,6041458.1251254641,null,null,null,1840,"Underground Conduit",12392624.109999999,4229316.1399999997,null,null,16621940.25,null,-5816424.620000001,-326444.71999999997,null,null,-6142869.3400000008,10479070.91]
[null,1845,"Underground Conductors & Devices",31247442.959999997,1879990.69,null,33127433.649999999,null,{"$f":"L95","v":-11174796.09},-764485.74628571444,null,-11939281.836285714,21188151.813714284,null,null,null,1845,"Underground Conductors & Devices-db",30797357.780000001,1693574.25,null,null,32490932.030000001,null,-14017943.800000001,-623392.93999999994,null,null,-14641336.74,17849595.289999999]
[null,1850,"Line Transformers",27764014.080000002,1554043.1799999997,-280152,29037905.260000002,null,{"$f":"L96","v":-18000843.610000003},-1094747.3750637681,141321.57,-18954269.415063772,10083635.844936229,null,null,null,1850,"Line Transformers",27566088.170000002,1431231.4999999998,null,-280152,28717167.670000002,null,-15072330.630000003,-690734.52,null,141321.57,-15621743.580000002,13095424.09]
[null,1855,"Services (Overhead and Underground)",25381265.669999998,612755.37,null,25994021.039999999,null,{"$f":"L97","v":-13994723.539999997},-546400.7986103018,null,-14541124.338610299,11452896.7013897,null,null,null,1855,"Services (Overhead)",6237711.8599999994,137645.74,null,null,6375357.5999999996,null,-4390144.08,-70049.160000000033,null,null,-4460193.24,1915164.3599999994]
[null,null,null,0,null,null,0,null,null,0,null,0,0,null,null,null,1855,"Services (Underground)",19143553.460000001,430026,null,null,19573579.460000001,null,-11030395.26,-360814,null,null,-11391209.26,8182370.2000000011]
[null,1860,"Meters",8090348.0800000001,231151.5,null,8321499.5800000001,null,{"$f":"L99","v":-3022359.5300000003},-627946.55999999994,null,-3650306.0900000003,4671193.49,null,null,null,1860,"Meters ",8090349.2799999993,231151.5,null,null,8321500.7799999993,null,-3016015.7800000003,-627859.69999999995,null,null,-3643875.4800000004,4677625.2999999989]
[null,1905,"Land",182214.88,0,null,182214.88,null,0,0,null,0,182214.88,null,null,null,1905,"Land",182214.88,0,null,null,182214.88,null,0,null,null,null,0,182214.88]
[null,1908,"Buildings & Fixtures",6786513.7599999998,-3524.7,null,6782989.0599999996,null,-2626907.0499999993,-128960.16,null,-2755867.2099999995,4027121.85,null,null,null,1908,"Buildings & Fixtures",6294519.1699999999,-3524.7,null,null,6290994.4699999997,null,-2519325.06,-126353.63750000001,null,null,-2645678.6975000002,3645315.7724999995]
[null,1908,"HVAC",0,128536.25,null,128536.25,null,-435,-6861.81,null,-7296.81,121239.44,null,null,null,1908,"HVAC",8700,128536.25,null,null,{"$f":"S171+U171+T171+V171","v":137236.25},null,-1070,-7296.8125,null,null,-8366.8125,128869.4375]
[null,1908,"Parking & Paving",0,59785,null,59785,null,-6194,-8040.63,null,-14234.630000000001,45550.369999999995,null,null,null,1908,"Parking & Paving",118654,59785,null,null,{"$f":"S172+U172+T172+V172","v":178439},null,-8589,-7628,null,null,-16217,162222]
[null,1908,"Roof",0,0,null,0,null,-19070,-20156,null,-39226,-39226,null,null,null,1908,"Roof",364641,0,null,null,364641,null,-27032,-18896,null,null,-45928,318713]
[null,1910,"Leasehold Improvements",0,null,null,0,null,0,0,null,0,0,null,null,null,1910,"Leasehold Improvements",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1915,"Office Furniture & Equipment (10 years)",1087893.8599999999,98495.56,null,1186389.42,null,-927070.59,-34835.768000000004,null,-961906.35800000001,224483.06199999992,null,null,null,1915,"Office Furniture & Equipment (10 years)",1087894.0299999998,98495.56,null,null,1186389.5899999999,null,-927078.40999999992,-34835.26,null,null,-961913.66999999993,224475.91999999993]
[null,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,0,null,0,0,null,null,null,1915,"Office Furniture & Equipment (5 years)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1920,"Computer Equipment - Hardware",1782683.77,98876.78,null,1881560.55,null,-1474558.62,-104220.76999999999,null,-1578779.3900000001,302781.15999999992,null,null,null,1920,"Computer Equipment - Hardware",1782684.38,98876.78,null,null,1881561.16,null,-1517789.2300000002,-125230.86,null,null,-1643020.0900000003,238541.0699999996]
[null,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,{"$f":"D178+E178+F178","v":0},null,0,0,null,{"$f":"I178+J178+K178","v":0},0,null,null,null,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,null,{"$f":"D179+E179+F179","v":0},null,0,0,null,{"$f":"I179+J179+K179","v":0},0,null,null,null,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1925,"Computer Equip.-Software",2390993.0700000003,142246.20000000001,null,2533239.2700000005,null,-1897576.47,-134675.41,null,-2032251.88,500987.3900000006,null,null,null,1925,"Computer Equip.-Software (Application)",2305670.08,128310.90000000001,null,null,2433980.98,null,-1890786.8599999996,-122974.39,null,null,-2013761.2499999995,420219.73000000045]
[null,null,null,0,null,null,0,null,0,0,null,{"$f":"I181+J181+K181","v":0},0,null,null,null,1925,"Computer Equip.-Software (Server)",85323,13935.3,null,null,99258.3,null,-21518.6,-30763.55,null,null,-52282.149999999994,46976.150000000009]
[null,1930,"Transportation Equipment",0,null,null,0,null,0,0,null,{"$f":"I182+J182+K182","v":0},0,null,null,null,1930,"Transportation Equipment",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1935,"Stores Equipment",56186.63,null,null,56186.63,null,-56186.63,0,null,-56186.63,0,null,null,null,1935,"Stores Equipment",56186.63,null,null,null,56186.63,null,-56186.63,0,null,null,-56186.63,0]
[null,1940,"Tools, Shop & Garage Equipment",4284,0,null,4284,null,-4283.6000000000004,0,null,-4283.6000000000004,0.3999999999996362,null,null,null,1940,"Tools, Shop & Garage Equipment",4284,0,null,null,4284,null,-4283.6000000000004,0,null,null,-4283.6000000000004,0.3999999999996362]
[null,1945,"Measurement & Testing Equipment",20903.009999999998,0,null,20903.009999999998,null,-20901.3,0,null,-20901.3,1.7099999999991269,null,null,null,1945,"Measurement & Testing Equipment",20903.009999999998,0,null,null,20903.009999999998,null,-20903.11,0,null,null,-20903.11,-0.10000000000218279]
[null,1950,"Power Operated Equipment",0,null,null,0,null,0,0,null,0,0,null,null,null,1950,"Power Operated Equipment",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1955,"Communications Equipment",78103.41,null,null,78103.41,null,-78103.41,0,null,-78103.41,0,null,null,null,1955,"Communications Equipment",78103.41,null,null,null,{"$f":"S187+U187+T187+V187","v":78103.41},null,-78103.41,0,null,null,-78103.41,0]
[null,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,null,0,null,0,0,null,null,null,1955,"Communication Equipment (Smart Meters)",0,null,null,null,{"$f":"S188+U188+T188+V188","v":0},null,0,0,null,null,0,0]
[null,1960,"Miscellaneous Equipment ",0,null,null,0,null,null,0,null,0,0,null,null,null,1960,"Miscellaneous Equipment ",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1970,"Load Management Controls Customer Premises",0,null,null,0,null,null,0,null,0,0,null,null,null,1970,"Load Management Controls Customer Premises",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1975,"Load Management Controls Utility Premises",0,null,null,0,null,null,0,null,0,0,null,null,null,1975,"Load Management Controls Utility Premises",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1980,"System Supervisor Equipment",2491520.1100000003,45751.12,null,2537271.2300000004,null,{"$f":"L123","v":-1883315.42},-92748.801333333322,null,-1976064.2213333333,561207.00866666716,null,null,null,1980,"System Supervisor Equipment",2491520.7500000005,45751.12,null,null,2537271.8700000006,null,-1905597.6699999997,-116060.77,null,null,-2021658.4399999997,515613.43000000087]
[null,1985,"Miscellaneous Fixed Assets",0,null,null,0,null,null,0,null,0,0,null,null,null,1985,"Miscellaneous Fixed Assets",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1990,"Other Tangible Property",0,null,null,0,null,null,0,null,0,0,null,null,null,1990,"Other Tangible Property",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1995,"Contributions & Grants",-34337791.43,-10178882.35,null,-44516673.780000001,null,{"$f":"L126","v":10421916.41},1169171.7575999999,null,11591088.1676,-32925585.612400003,null,null,null,1995,"Contributions & Grants",-34337791.43,-10178882.35,null,null,-44516673.780000001,null,9178306.2100000009,944656.67,null,null,10122962.880000001,-34393710.899999999]
[null,2440,"Deferred Revenues",0,null,null,0,null,null,0,null,0,0,null,null,null,2440,"Deferred Revenues",0,null,null,null,0,null,0,null,null,null,0,0]
[null,2075,"Non Rate-Regulated Utility Assets",385706.19,0,null,385706.19,null,{"$f":"L128","v":-9643},0,null,-9643,376063.19,null,null,null,2075,"Non Rate-Regulated Utility Assets",385706.19,0,null,null,385706.19,null,-9643,-19285.29,null,null,-28928.29,{"$f":"W197+AC197-1","v":356776.9}]
[null,null,"Sub-Total",{"$f":"SUM(D151:D197)","v":155104032.77999997},{"$f":"SUM(E151:E197)","v":6466420.8999999985},{"$f":"SUM(F151:F197)","v":-374652},{"$f":"SUM(G151:G197)","v":161195801.67999998},null,{"$f":"SUM(I151:I197)","v":-86326022.659999982},{"$f":"SUM(J151:J197)","v":-5581921.9926762255},{"$f":"SUM(K151:K197)","v":181251.57},{"$f":"SUM(L151:L197)","v":-91726693.082676187},{"$f":"SUM(M151:M197)","v":69469108.597323745},null,null,null,null,"Sub-Total",{"$f":"SUM(S151:S197)","v":153245851.31999999},{"$f":"SUM(T151:T197)","v":5563640.4000000022},{"$f":"SUM(U151:U197)","v":0},{"$f":"SUM(V151:V197)","v":-374652},{"$f":"SUM(W151:W197)","v":158434839.72},null,{"$f":"SUM(Y151:Y197)","v":-82450275.319999993},-3497616.2199999997,0,181251.57,-85766639.970000029,72668198.75000003]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",{"$f":"G130","v":0},null,null,{"$f":"D199+E199+F199","v":0},null,{"$f":"L130","v":0},null,null,{"$f":"I199+J199+K199","v":0},{"$f":"G199+L199","v":0},null,null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)"]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"G131","v":-385705.56},null,null,{"$f":"D200+E200+F200","v":-385705.56},null,{"$f":"L131","v":9643},null,null,{"$f":"I200+J200+K200","v":9643},{"$f":"G200+L200","v":-376062.56},null,null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"W131","v":-385705.75},null,null,null,{"$f":"S200+U200+T200+V200","v":-385705.75},null,{"$f":"AC131","v":9643},{"$f":"-Z197","v":19285.29},null,null,{"$f":"Y200+Z200+AA200+AB200","v":28928.29},{"$f":"W200+AC200","v":-356777.46}]
[null,null,"Total PP&E",{"$f":"SUM(D198:D200)","v":154718327.21999997},{"$f":"SUM(E198:E200)","v":6466420.8999999985},{"$f":"SUM(F198:F200)","v":-374652},{"$f":"SUM(G198:G200)","v":160810096.11999997},null,{"$f":"SUM(I198:I200)","v":-86316379.659999982},{"$f":"SUM(J198:J200)","v":-5581921.9926762255},{"$f":"SUM(K198:K200)","v":181251.57},{"$f":"SUM(L198:L200)","v":-91717050.082676187},{"$f":"SUM(M198:M200)","v":69093046.037323743},null,null,null,null,"Total PP&E",{"$f":"SUM(S198:S200)","v":152860145.56999999},{"$f":"SUM(T198:T200)","v":5563640.4000000022},{"$f":"SUM(U198:U200)","v":0},{"$f":"SUM(V198:V200)","v":-374652},{"$f":"SUM(W198:W200)","v":158049133.97},null,{"$f":"SUM(Y198:Y200)","v":-82440632.319999993},{"$f":"SUM(Z198:Z200)","v":-3478330.9299999997},null,{"$f":"SUM(AB198:AB200)","v":181251.57},{"$f":"SUM(AC198:AC200)","v":-85737711.680000022},{"$f":"SUM(AD198:AD200)","v":72311421.290000036}]
[]
[null,null,null,null,null,null,"Less: Fully Allocated Depreciation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,null,null,null,null,null,"Transportation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Transportation"]
[null,null,null,null,null,null,"Stores Equipment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"J201-J204-J205","v":-5581921.9926762255},null,null,null,null,null,null,null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"Z201-Z204-Z205","v":-3478330.9299999997}]
[]
[]
[]
[]
[]
[]
[]
[null,"TABLE 2-7 (Appendix 2-BA)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TABLE 2-8  (Appendix 2-BA)"]
[null,"Fixed Asset Continuity Schedule ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP",null,null,null,null,null,null,null,null,null,null,null,null,null,"Accounting Standard",null,"MIFRS"]
[null,null,null,null,"Year ",2016,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year ",null,2016]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation",null,null,null,null,null,null,null,null,"Cost",null,null,null,null,null,null,"Accumulated Depreciation"]
[null,"OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value",null,null,null,"OEB","Description","Opening Balance","Additions","Reclassification","Disposals","Closing Balance",null,"Opening Balance","Additions","Reclassification","Disposals","Closing Balance","Net Book Value"]
[null,1611,"Computer Software (Formally known as Account 1925)",{"$f":"+G151","v":0},2609448,null,{"$f":"D222+E222+F222","v":2609448},null,null,-2174071.36,null,{"$f":"I222+J222+K222","v":-2174071.36},{"$f":"G222+L222","v":435376.64000000013},null,null,null,1611,"Computer Software (Formally known as Account 1925)",{"$f":"W151","v":0},76208,2533240,null,{"$f":"S222+U222+T222+V222","v":2609448},null,{"$f":"AC151","v":0},-155630.98000000001,-2066044,null,{"$f":"Y222+Z222+AA222+AB222","v":-2221674.98},{"$f":"W222+AC222","v":387773.02}]
[null,1612,"Land Rights (Formally known as Account 1906)",{"$f":"+G152","v":0},null,null,{"$f":"D223+E223+F223","v":0},null,null,null,null,{"$f":"I223+J223+K223","v":0},{"$f":"G223+L223","v":0},null,null,null,1612,"Land Rights (Formally known as Account 1906)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1805,"Land",{"$f":"G153","v":245786},null,null,{"$f":"D224+E224+F224","v":245786},null,null,null,null,0,245786,null,null,null,1805,"Land",245786,null,null,null,245786,null,0,null,null,null,0,245786]
[null,1806,"Land Rights",10971,-10971,null,{"$f":"D225+E225+F225","v":0},null,null,null,null,0,0,null,null,null,1806,"Land rights",10971,null,-10971,null,0,null,0,null,null,null,0,0]
[null,1808,"Buildings",1117301.5900000001,null,null,1117301.5900000001,null,{"$f":"L155","v":-1117301.58},null,null,-1117301.58,1.0000000009313226E-2,null,null,null,1808,"Buildings",1117301.5900000001,null,null,null,1117301.5900000001,null,-1115817.58,null,null,null,-1115817.58,1484.0100000000093]
[null,1810,"Leasehold Improvements",0,null,null,0,null,null,null,null,0,0,null,null,null,1810,"Leasehold Improvements",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,null,null,null,0,0,null,null,null,1815,"Transformer Station Equipment >50 kV",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1820,"Distribution Station Equipment <50 kV",17934458.510000002,944572.4,0,18879030.91,null,{"$f":"L158","v":-8363458.2303040437},-573198.05000000005,null,-8936656.2803040445,9942374.6296959557,null,null,null,1820,"Distribution Station Equipment <50 kV",17906467.990000002,913059,null,null,18819526.990000002,null,-7619701.1899999995,-319632,null,null,-7939333.1899999995,10880193.800000003]
[null,1825,"Storage Battery Equipment",0,null,null,0,null,null,0,null,0,0,null,null,null,1825,"Storage Battery Equipment",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1830,"Poles, Towers & Fixtures",36289865.780000001,3828849.44,null,40118715.219999999,null,{"$f":"L160","v":-14513560.636971038},-1273161.1199999999,null,-15786721.756971037,24331993.46302896,null,null,null,1830,"Poles, Towers & Fixtures",35255175,3559782,null,null,38814957,null,-12725732.729999999,-609157,null,null,-13334889.729999999,25480067.270000003]
[null,1835,"Overhead Conductors & Devices",21020610.329999998,2034292.5,null,23054902.829999998,null,{"$f":"L161","v":-9969738.9888334908},-664179.33000000007,null,-10633918.318833491,12420984.511166507,null,null,null,1835,"Overhead Conductors & Devices",15111722.389999999,1890208,null,null,17001930.390000001,null,-6842941.5600000005,-345968,null,null,-7188909.5600000005,9813020.8300000001]
[null,null,null,0,null,null,0,null,null,0,null,0,0,null,null,null,1835,"Overhead Conductors & Devices (Switches)",5366441,null,null,null,5366441,null,-2086951,null,null,null,-2086951,3279490]
[null,1840,"Underground Conduit",16775453.819999998,1161910.8400000001,null,17937364.66,null,{"$f":"L163","v":-10733995.694874534},-982212.14999999991,null,-11716207.844874535,6221156.8151254654,null,null,null,1840,"Underground Conduit",16621940.25,989075,null,null,17611015.25,null,-6142869.3400000008,-369915,null,null,-6512784.3400000008,11098230.91]
[null,1845,"Underground Conductors & Devices",33127433.649999999,1644096.21,0,34771529.859999999,null,{"$f":"L164","v":-11939281.836285714},-778623.73,null,-12717905.566285715,22053624.293714285,null,null,null,1845,"Underground Conductors & Devices-db",32490932.030000001,1434217,null,null,33925149.030000001,null,-14641336.74,-662884,null,4498.05,-15299722.689999999,18625426.340000004]
[null,1850,"Line Transformers",29037905.260000002,1601748.02,-436460.12,30203193.16,null,{"$f":"L165","v":-18954269.415063772},-1141728.6300000001,379200,-19716798.045063771,10486395.114936229,null,null,null,1850,"Line Transformers",28717167.670000002,1463479,null,-436460.12,29744186.550000001,null,-15621743.580000002,-726919,null,374701.65,-15973960.930000002,13770225.619999999]
[null,1855,"Services (Overhead and Underground)",25994021.039999999,922226.95,null,26916247.989999998,null,{"$f":"L166","v":-14541124.338610299},-518819.78,null,-15059944.118610298,11856303.8713897,null,null,null,1855,"Services (Overhead)",6375357.5999999996,228434,null,null,6603791.5999999996,null,-4460193.24,-74625,null,null,-4534818.24,2068973.3599999994]
[null,null,null,0,null,null,0,null,null,0,null,0,0,null,null,null,1855,"Services (Underground)",19573579.460000001,643035,null,null,20216614.460000001,null,-11391209.26,-373580,null,null,-11764789.26,8451825.2000000011]
[null,1860,"Meters",8321499.5800000001,330610,-60391.03,8591718.5500000007,null,{"$f":"L168","v":-3650306.0900000003},-601871.81999999983,31023,-4221154.91,4370563.6400000006,null,null,null,1860,"Meters ",8321500.7799999993,330610,null,-60391.03,8591719.75,null,-3643875.4800000004,-601872,null,31022.510000000002,-4214724.9700000007,4376994.7799999993]
[null,1905,"Land",182214.88,0,null,182214.88,null,0,0,null,0,182214.88,null,null,null,1905,"Land",182214.88,0,null,null,182214.88,null,0,null,null,null,0,182214.88]
[null,1908,"Buildings & Fixtures",6782989.0599999996,48934,null,6831923.0599999996,null,-2755867.2099999995,-123594.06,null,-2879461.2699999996,3952461.79,null,null,null,1908,"Buildings & Fixtures",6290994.4699999997,48934,null,null,6339928.4699999997,null,-2645678.6975000002,-126808,null,null,-2772486.6975000002,3567441.7724999995]
[null,1908,"HVAC",128536.25,42775,null,171311.25,null,-7296.81,-15427.38,null,-22724.19,148587.06,null,null,null,1908,"HVAC",137236.25,42775,null,null,{"$f":"S242+U242+T242+V242","v":180011.25},null,-8366.8125,-15862.38,null,null,-24229.192499999997,155782.0575]
[null,1908,"Parking & Paving",59785,74900,null,134685,null,-14234.630000000001,-11407,null,-25641.63,109043.37,null,null,null,1908,"Parking & Paving",178439,74900,null,null,{"$f":"S243+U243+T243+V243","v":253339},null,-16217,-10995,null,null,-27212,226127]
[null,1908,"Roof",0,0,null,0,null,-39226,-20156,null,-59382,-59382,null,null,null,1908,"Roof",364641,0,null,null,364641,null,-45928,-18896,null,null,-64824,299817]
[null,1910,"Leasehold Improvements",0,null,null,0,null,0,0,null,0,0,null,null,null,1910,"Leasehold Improvements",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1915,"Office Furniture & Equipment (10 years)",1186389.42,61336,null,1247725.42,null,-961906.35800000001,-39141.47,null,-1001047.828,246677.59199999995,null,null,null,1915,"Office Furniture & Equipment (10 years)",1186389.5899999999,61336,null,null,1247725.5899999999,null,-961913.66999999993,-39141,null,null,-1001054.6699999999,246670.91999999993]
[null,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,0,null,0,0,null,null,null,1915,"Office Furniture & Equipment (5 years)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1920,"Computer Equipment - Hardware",1881560.55,32633,null,{"$f":"D248+E248+F248","v":1914193.55},null,-1578779.3900000001,-110546.58,null,-1689325.9700000002,224867.57999999984,null,null,null,1920,"Computer Equipment - Hardware",1881561.16,32633,null,null,1914194.16,null,-1643020.0900000003,-85887,null,null,-1728907.0900000003,185287.0699999996]
[null,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,{"$f":"D249+E249+F249","v":0},null,0,0,null,{"$f":"I249+J249+K249","v":0},0,null,null,null,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,null,{"$f":"D250+E250+F250","v":0},null,0,0,null,{"$f":"I250+J250+K250","v":0},0,null,null,null,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1925,"Computer Equip.-Software",2533239.2700000005,-2533239,null,{"$f":"D251+E251+F251","v":0.27000000048428774},null,-2032251.88,2032251.88,null,0,0.27000000048428774,null,null,null,1925,"Computer Equip.-Software (Application)",2433980.98,0,-2433981.7000000002,null,-0.72000000020489097,null,-2013761.2499999995,0,2013761.85,null,0.60000000055879354,-0.11999999964609742]
[null,null,null,0,null,null,0,null,0,0,null,{"$f":"I252+J252+K252","v":0},0,null,null,null,1925,"Computer Equip.-Software (Server)",99258.3,null,-99258.3,null,0,null,-52282.149999999994,null,52282.149999999994,null,0,0]
[null,1930,"Transportation Equipment",0,null,null,0,null,0,0,null,{"$f":"I253+J253+K253","v":0},0,null,null,null,1930,"Transportation Equipment",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1935,"Stores Equipment",56186.63,null,null,56186.63,null,-56186.63,0,null,-56186.63,0,null,null,null,1935,"Stores Equipment",56186.63,0,null,null,56186.63,null,-56186.63,0,null,null,-56186.63,0]
[null,1940,"Tools, Shop & Garage Equipment",4284,0,null,4284,null,-4283.6000000000004,0,null,-4283.6000000000004,0.3999999999996362,null,null,null,1940,"Tools, Shop & Garage Equipment",4284,0,null,null,4284,null,-4283.6000000000004,0,null,null,-4283.6000000000004,0.3999999999996362]
[null,1945,"Measurement & Testing Equipment",20903.009999999998,0,null,20903.009999999998,null,-20901.3,0,null,-20901.3,1.7099999999991269,null,null,null,1945,"Measurement & Testing Equipment",20903.009999999998,0,null,null,20903.009999999998,null,-20903.11,0,null,null,-20903.11,-0.10000000000218279]
[null,1950,"Power Operated Equipment",0,null,null,0,null,0,0,null,0,0,null,null,null,1950,"Power Operated Equipment",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1955,"Communications Equipment",78103.41,null,null,78103.41,null,-78103.41,0,null,-78103.41,0,null,null,null,1955,"Communications Equipment",78103.41,0,null,null,{"$f":"S258+U258+T258+V258","v":78103.41},null,-78103.41,0,null,null,-78103.41,0]
[null,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,null,0,null,0,0,null,null,null,1955,"Communication Equipment (Smart Meters)",0,null,null,null,{"$f":"S259+U259+T259+V259","v":0},null,0,0,null,null,0,0]
[null,1960,"Miscellaneous Equipment ",0,null,null,0,null,null,0,null,0,0,null,null,null,1960,"Miscellaneous Equipment ",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1970,"Load Management Controls Customer Premises",0,null,null,0,null,null,0,null,0,0,null,null,null,1970,"Load Management Controls Customer Premises",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1975,"Load Management Controls Utility Premises",0,null,null,0,null,null,0,null,0,0,null,null,null,1975,"Load Management Controls Utility Premises",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1980,"System Supervisor Equipment",2537271.2300000004,73575,null,2610846.2300000004,null,{"$f":"L192","v":-1976064.2213333333},-88141.54,null,-2064205.7613333333,546640.46866666712,null,null,null,1980,"System Supervisor Equipment",2537271.8700000006,73575,null,null,2610846.8700000006,null,-2021658.4399999997,-119648,null,null,-2141306.4399999995,469540.4300000011]
[null,1985,"Miscellaneous Fixed Assets",0,null,null,0,null,null,0,null,0,0,null,null,null,1985,"Miscellaneous Fixed Assets",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1990,"Other Tangible Property",0,null,null,0,null,null,0,null,0,0,null,null,null,1990,"Other Tangible Property",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1995,"Contributions & Grants",-44516673.780000001,-3094765,null,-47611438.780000001,null,{"$f":"L195","v":11591088.1676},2248955.2999999998,null,13840043.467599999,-33771395.312399998,null,null,null,1995,"Contributions & Grants",-44516673.780000001,-3094765,null,null,-47611438.780000001,null,10122962.880000001,852858,null,null,10975820.880000001,-36635617.899999999]
[null,2440,"Deferred Revenues",0,null,null,0,null,null,0,null,0,0,null,null,null,2440,"Deferred Revenues",0,null,null,null,0,null,0,null,null,null,0,0]
[null,2075,"Non Rate-Regulated Utility Assets",385706.19,0,null,385706.19,null,{"$f":"L197","v":-9643},0,null,-9643,376063.19,null,null,null,2075,"Non Rate-Regulated Utility Assets",385706.19,0,null,null,385706.19,null,-28928.29,-19285,null,null,-48213.29,{"$f":"W268+AC268-1","v":337491.9}]
[null,null,"Sub-Total",{"$f":"SUM(D222:D268)","v":161195801.67999998},{"$f":"SUM(E222:E268)","v":9772932.3599999994},{"$f":"SUM(F222:F268)","v":-496851.15},{"$f":"SUM(G222:G268)","v":170471882.88999999},null,{"$f":"SUM(I222:I268)","v":-91726693.082676187},{"$f":"SUM(J222:J268)","v":-4835072.8200000031},{"$f":"SUM(K222:K268)","v":410223},{"$f":"SUM(L222:L268)","v":-96151542.90267618},{"$f":"SUM(M222:M268)","v":74320339.987323776},null,null,null,null,"Sub-Total",{"$f":"SUM(S222:S268)","v":158434839.72},{"$f":"SUM(T222:T268)","v":8767495},{"$f":"SUM(U222:U268)","v":-10971.000000000189},{"$f":"SUM(V222:V268)","v":-496851.15},{"$f":"SUM(W222:W268)","v":166694512.56999999},null,{"$f":"SUM(Y222:Y268)","v":-85766639.970000029},{"$f":"SUM(Z222:Z268)","v":-3823847.3600000003},8.7311491370201111E-11,410222.21,-89180265.120000005,77514246.450000018]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",{"$f":"G199","v":0},null,null,{"$f":"D270+E270+F270","v":0},null,{"$f":"L199","v":0},null,null,{"$f":"I270+J270+K270","v":0},{"$f":"G270+L270","v":0},null,null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)"]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"G200","v":-385705.56},null,null,{"$f":"D271+E271+F271","v":-385705.56},null,{"$f":"L200","v":9643},null,null,{"$f":"I271+J271+K271","v":9643},{"$f":"G271+L271","v":-376062.56},null,null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"W200","v":-385705.75},null,null,null,{"$f":"S271+U271+T271+V271","v":-385705.75},null,{"$f":"AC200","v":28928.29},{"$f":"-Z268","v":19285},null,null,{"$f":"Y271+Z271+AA271+AB271","v":48213.29},{"$f":"W271+AC271","v":-337492.46}]
[null,null,"Total PP&E",{"$f":"SUM(D269:D271)","v":160810096.11999997},{"$f":"SUM(E269:E271)","v":9772932.3599999994},{"$f":"SUM(F269:F271)","v":-496851.15},{"$f":"SUM(G269:G271)","v":170086177.32999998},null,{"$f":"SUM(I269:I271)","v":-91717050.082676187},{"$f":"SUM(J269:J271)","v":-4835072.8200000031},{"$f":"SUM(K269:K271)","v":410223},{"$f":"SUM(L269:L271)","v":-96141899.90267618},{"$f":"SUM(M269:M271)","v":73944277.427323774},null,null,null,null,"Total PP&E",{"$f":"SUM(S269:S271)","v":158049133.97},{"$f":"SUM(T269:T271)","v":8767495},{"$f":"SUM(U269:U271)","v":-10971.000000000189},{"$f":"SUM(V269:V271)","v":-496851.15},{"$f":"SUM(W269:W271)","v":166308806.81999999},null,{"$f":"SUM(Y269:Y271)","v":-85737711.680000022},-3804562.3600000003,8.7311491370201111E-11,410222.21,-89132051.829999998,77176753.990000024]
[]
[null,null,null,null,null,null,"Less: Fully Allocated Depreciation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,null,null,null,null,null,"Transportation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Transportation"]
[null,null,null,null,null,null,"Stores Equipment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"J272-J275-J276","v":-4835072.8200000031},null,null,null,null,null,null,null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"Z272-Z275-Z276","v":-3804562.3600000003}]
[]
[]
[]
[]
[]
[]
[]
[null,"TABLE 2-9  (Appendix 2-BA)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TABLE 2-10 (Appendix 2-BA)"]
[null,"Fixed Asset Continuity Schedule ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP",null,null,null,null,null,null,null,null,null,null,null,null,null,"Accounting Standard",null,"MIFRS"]
[null,null,null,null,"Year ",2017,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year ",null,2017]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation",null,null,null,null,null,null,null,null,"Cost",null,null,null,null,null,null,"Accumulated Depreciation"]
[null,"OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value",null,null,null,"OEB","Description","Opening Balance","Additions","Reclassification","Disposals","Closing Balance",null,"Opening Balance","Additions","Reclassification","Disposals","Closing Balance","Net Book Value"]
[null,1610,"Miscellaneous Intangible Plant",0,1117229,null,{"$f":"D293+E293+F293","v":1117229},null,null,-4400.0000000000009,null,{"$f":"I293+J293+K293","v":-4400.0000000000009},{"$f":"G293+L293","v":1112829},null,null,null,1610,"Miscellaneous Intangible Plant",0,0,1117229,null,{"$f":"S293+U293+T293+V293","v":1117229},null,0,-4531,-1136883.1000000001,null,{"$f":"Y293+Z293+AA293+AB293","v":-1141414.1000000001},{"$f":"W293+AC293","v":-24185.100000000093}]
[null,1611,"Computer Software (Formally known as Account 1925)",{"$f":"+G222","v":2609448},-68298,null,{"$f":"D294+E294+F294","v":2541150},null,{"$f":"+L222","v":-2174071.36},-159847.63,null,{"$f":"I294+J294+K294","v":-2333918.9899999998},{"$f":"G294+L294","v":207231.01000000024},null,null,null,1611,"Computer Software (Formally known as Account 1925)",{"$f":"W222","v":2609448},146797,-215095,null,{"$f":"S294+U294+T294+V294","v":2541150},null,{"$f":"AC222","v":-2221674.98},-139301.06,247610,null,{"$f":"Y294+Z294+AA294+AB294","v":-2113366.04},427783.95999999996]
[null,1612,"Land Rights (Formally known as Account 1906)",{"$f":"+G223","v":0},null,null,{"$f":"D295+E295+F295","v":0},null,null,null,null,{"$f":"I295+J295+K295","v":0},{"$f":"G295+L295","v":0},null,null,null,1612,"Land Rights (Formally known as Account 1906)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1805,"Land",{"$f":"G224","v":245786},null,null,{"$f":"D296+E296+F296","v":245786},null,null,null,null,0,245786,null,null,null,1805,"Land",245786,null,null,null,245786,null,0,null,null,null,0,245786]
[null,1806,"Land Rights",0,null,null,{"$f":"D297+E297+F297","v":0},null,null,null,null,0,0,null,null,null,1806,"Land rights",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1808,"Buildings",1117301.5900000001,null,null,1117301.5900000001,null,{"$f":"L226","v":-1117301.58},null,null,-1117301.58,1.0000000009313226E-2,null,null,null,1808,"Buildings",1117301.5900000001,null,null,null,1117301.5900000001,null,-1115817.58,0,null,null,-1115817.58,1484.0100000000093]
[null,1810,"Leasehold Improvements",0,null,null,0,null,null,null,null,0,0,null,null,null,1810,"Leasehold Improvements",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,null,null,null,0,0,null,null,null,1815,"Transformer Station Equipment >50 kV",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1820,"Distribution Station Equipment <50 kV",18879030.91,2462268.2999999998,154485,21495784.210000001,null,{"$f":"L229","v":-8936656.2803040445},-628899.56000000006,-99915,-9665470.840304045,11830313.369695956,null,null,null,1820,"Distribution Station Equipment <50 kV",18819526.990000002,2430342,null,0,21249868.990000002,null,-7939333.1899999995,-351500,null,null,-8290833.1899999995,12959035.800000003]
[null,1825,"Storage Battery Equipment",0,null,null,0,null,null,0,null,0,0,null,null,null,1825,"Storage Battery Equipment",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1830,"Poles, Towers & Fixtures",40118715.219999999,1967712.4,null,42086427.619999997,null,{"$f":"L231","v":-15786721.756971037},-1368978.61,null,-17155700.366971038,24930727.253028959,null,null,null,1830,"Poles, Towers & Fixtures",38814957,1694240,null,null,40509197,null,-13334889.729999999,-679275,null,null,-14014164.729999999,26495032.270000003]
[null,1835,"Overhead Conductors & Devices",23054902.829999998,1140743.3400000001,null,24195646.169999998,null,{"$f":"L232","v":-10633918.318833491},-850938.58000000007,null,-11484856.898833491,12710789.271166507,null,null,null,1835,"Overhead Conductors & Devices",17001930.390000001,994300,null,null,17996230.390000001,null,-7188909.5600000005,-353612,null,null,-7542521.5600000005,10453708.83]
[null,null,null,0,null,null,0,null,null,0,null,0,0,null,null,null,1835,"Overhead Conductors & Devices (Switches)",5366441,null,null,null,5366441,null,-2086951,null,null,null,-2086951,3279490]
[null,1840,"Underground Conduit",17937364.66,1193897.3799999999,null,19131262.039999999,null,{"$f":"L234","v":-11716207.844874535},-963432.28,null,-12679640.124874534,6451621.915125465,null,null,null,1840,"Underground Conduit",17611015.25,1018232,null,null,18629247.25,null,-6512784.3400000008,-364893,null,null,-6877677.3400000008,11751569.91]
[null,1845,"Underground Conductors & Devices",34771529.859999999,1319453.19,null,36090983.049999997,null,{"$f":"L235","v":-12717905.566285715},-871483.49,null,-13589389.056285715,22501593.99371428,null,null,null,1845,"Underground Conductors & Devices-db",33925149.030000001,1106138,null,null,35031287.030000001,null,-15299722.689999999,-700914,null,null,-16000636.689999999,19030650.340000004]
[null,1850,"Line Transformers",30203193.16,1692109.65,1131364.3799999999,33026667.189999998,null,{"$f":"L236","v":-19716798.045063771},-1160674.75,-861933,-21739405.795063771,11287261.394936226,null,null,null,1850,"Line Transformers",29744186.550000001,1551577,null,-320479.62,30975283.93,null,-15973960.930000002,-702666,null,257597,-16419029.930000002,14556253.999999998]
[null,1855,"Services (Overhead and Underground)",26916247.989999998,731973.92,null,27648221.91,null,{"$f":"L237","v":-15059944.118610298},-554044.22,null,-15613988.338610299,12034233.571389701,null,null,null,1855,"Services (Overhead)",6603791.5999999996,200077,null,null,6803868.5999999996,null,-4534818.24,-80409,null,null,-4615227.24,2188641.3599999994]
[null,null,null,0,null,null,0,null,null,0,null,0,0,null,null,null,1855,"Services (Underground)",20216614.460000001,480308,null,null,20696922.460000001,null,-11764789.26,-387024,null,null,-12151813.26,8545109.2000000011]
[null,1860,"Meters",8591718.5500000007,-659273,127679.9,8060125.4500000011,null,{"$f":"L239","v":-4221154.91},-70010.730000000098,-73320,-4364485.6400000006,3695639.8100000005,null,null,null,1860,"Meters ",8591719.75,242861,-902134,-21590.1,7910856.6500000004,null,-4214724.9700000007,-556762,889273,12218.060000000001,-3869995.9100000006,4040860.7399999998]
[null,1905,"Land",182214.88,0,null,182214.88,null,0,0,null,0,182214.88,null,null,null,1905,"Land",182214.88,0,null,null,182214.88,null,0,null,null,null,0,182214.88]
[null,1908,"Buildings & Fixtures",6831923.0599999996,0,null,6831923.0599999996,null,-2879461.2699999996,-129903.6,null,-3009364.8699999996,3822558.19,null,null,null,1908,"Buildings & Fixtures",6339928.4699999997,0,null,null,6339928.4699999997,null,-2772486.6975000002,-127272,null,null,-2899758.6975000002,3440169.7724999995]
[null,1908,"HVAC",171311.25,105280,null,276591.25,null,-22724.19,-22830.13,null,-45554.32,231036.93,null,null,null,1908,"HVAC",180011.25,105280,null,null,{"$f":"S314+U314+T314+V314","v":285291.25},null,-24229.192499999997,-23290.13,null,null,-47519.322499999995,237771.92749999999]
[null,1908,"Parking & Paving",134685,3500,null,138185,null,-25641.63,-13367.75,null,-39009.380000000005,99175.62,null,null,null,1908,"Parking & Paving",253339,3500,null,null,{"$f":"S315+U315+T315+V315","v":256839},null,-27212,-12955,null,null,-40167,216672]
[null,1908,"Roof",0,0,null,0,null,-59382,-20156,null,-79538,-79538,null,null,null,1908,"Roof",364641,0,null,null,364641,null,-64824,-18896,null,null,-83720,280921]
[null,1908,"Stores Racking",0,13096,null,{"$f":"D317+E317+F317","v":13096},null,0,-654.80999999999995,null,{"$f":"I317+J317+K317","v":-654.80999999999995},{"$f":"G317+L317","v":12441.19},null,null,null,1908,"Stores Racking",0,13096,null,null,{"$f":"S317+U317+T317+V317","v":13096},null,0,-655,null,null,{"$f":"Y317+Z317+AA317+AB317","v":-655},{"$f":"W317+AC317","v":12441}]
[null,1910,"Leasehold Improvements",{"$f":"G245","v":0},null,null,0,null,{"$f":"L245","v":0},0,null,0,0,null,null,null,1910,"Leasehold Improvements",{"$f":"W245","v":0},null,null,null,0,null,{"$f":"AC245","v":0},null,null,null,0,0]
[null,1915,"Office Furniture & Equipment (10 years)",1247725.42,70795,null,1318520.42,null,-1001047.828,-45748.01,null,-1046795.838,271724.58199999994,null,null,null,1915,"Office Furniture & Equipment (10 years)",1247725.5899999999,70795,null,null,1318520.5899999999,null,-1001054.6699999999,-41935,null,null,-1042989.6699999999,275530.91999999993]
[null,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,0,null,0,0,null,null,null,1915,"Office Furniture & Equipment (5 years)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1920,"Computer Equipment - Hardware",1914193.55,51814,null,1966007.55,null,-1689325.9700000002,-118990.04,null,-1808316.0100000002,157691.5399999998,null,null,null,1920,"Computer Equipment - Hardware",1914194.16,51814,null,null,1966008.16,null,-1728907.0900000003,-89443,null,null,-1818350.0900000003,147658.0699999996]
[null,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,{"$f":"D322+E322+F322","v":0},null,0,0,null,{"$f":"I322+J322+K322","v":0},0,null,null,null,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,null,{"$f":"D323+E323+F323","v":0},null,0,0,null,{"$f":"I323+J323+K323","v":0},0,null,null,null,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1925,"Computer Equip.-Software",0.27000000048428774,0,null,0.27000000048428774,null,0,0,null,0,0.27000000048428774,null,null,null,1925,"Computer Equip.-Software (Application)",-0.72000000020489097,0,null,null,-0.72000000020489097,null,0.60000000055879354,0,null,null,0.60000000055879354,-0.11999999964609742]
[null,null,null,0,null,null,0,null,0,0,null,{"$f":"I325+J325+K325","v":0},0,null,null,null,1925,"Computer Equip.-Software (Server)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1930,"Transportation Equipment",0,null,null,0,null,0,0,null,{"$f":"I326+J326+K326","v":0},0,null,null,null,1930,"Transportation Equipment",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1935,"Stores Equipment",56186.63,null,null,56186.63,null,-56186.63,0,null,-56186.63,0,null,null,null,1935,"Stores Equipment",56186.63,0,null,null,56186.63,null,-56186.63,0,null,null,-56186.63,0]
[null,1940,"Tools, Shop & Garage Equipment",4284,0,null,4284,null,-4283.6000000000004,0,null,-4283.6000000000004,0.3999999999996362,null,null,null,1940,"Tools, Shop & Garage Equipment",4284,0,null,null,4284,null,-4283.6000000000004,0,null,null,-4283.6000000000004,0.3999999999996362]
[null,1945,"Measurement & Testing Equipment",20903.009999999998,0,null,20903.009999999998,null,-20901.3,0,null,-20901.3,1.7099999999991269,null,null,null,1945,"Measurement & Testing Equipment",20903.009999999998,0,null,null,20903.009999999998,null,-20903.11,0,null,null,-20903.11,-0.10000000000218279]
[null,1950,"Power Operated Equipment",0,null,null,0,null,0,0,null,0,0,null,null,null,1950,"Power Operated Equipment",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1955,"Communications Equipment",78103.41,null,null,78103.41,null,-78103.41,0,null,-78103.41,0,null,null,null,1955,"Communications Equipment",78103.41,null,null,null,{"$f":"S331+U331+T331+V331","v":78103.41},null,-78103.41,0,null,null,-78103.41,0]
[null,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,null,0,null,0,0,null,null,null,1955,"Communication Equipment (Smart Meters)",0,null,null,null,{"$f":"S332+U332+T332+V332","v":0},null,0,0,null,null,0,0]
[null,1960,"Miscellaneous Equipment ",0,null,null,0,null,null,0,null,0,0,null,null,null,1960,"Miscellaneous Equipment ",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1970,"Load Management Controls Customer Premises",0,null,null,0,null,null,0,null,0,0,null,null,null,1970,"Load Management Controls Customer Premises",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1975,"Load Management Controls Utility Premises",0,null,null,0,null,null,0,null,0,0,null,null,null,1975,"Load Management Controls Utility Premises",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1980,"System Supervisor Equipment",2610846.2300000004,36299,null,2647145.2300000004,null,{"$f":"L263","v":-2064205.7613333333},-90075.839999999997,null,-2154281.6013333332,492863.62866666727,null,null,null,1980,"System Supervisor Equipment",2610846.8700000006,36299,null,null,2647145.8700000006,null,-2141306.4399999995,-128913,null,null,-2270219.4399999995,376926.4300000011]
[null,1985,"Miscellaneous Fixed Assets",0,null,null,0,null,null,0,null,0,0,null,null,null,1985,"Miscellaneous Fixed Assets",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1990,"Other Tangible Property",0,null,null,0,null,null,0,null,0,0,null,null,null,1990,"Other Tangible Property",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1995,"Contributions & Grants",-47611438.780000001,-1908612,null,-49520050.780000001,null,{"$f":"L266","v":13840043.467599999},1941867.53,null,15781910.997599998,-33738139.782400005,null,null,null,1995,"Contributions & Grants",-47611438.780000001,-1908612,null,null,-49520050.780000001,null,10975820.880000001,1016988,null,null,11992808.880000001,-37527241.899999999]
[null,2440,"Deferred Revenues",0,null,null,0,null,null,0,null,0,0,null,null,null,2440,"Deferred Revenues",0,null,null,null,0,null,0,null,null,null,0,0]
[null,2075,"Non Rate-Regulated Utility Assets",385706.19,0,null,385706.19,null,{"$f":"L268","v":-9643},0,null,-9643,376063.19,null,null,null,2075,"Non Rate-Regulated Utility Assets",385706.19,0,null,null,385706.19,null,-48213.29,-19285,null,null,-67498.290000000008,{"$f":"W341+AC341-1","v":318206.90000000002}]
[null,null,"Sub-Total",{"$f":"SUM(D293:D341)","v":170471882.88999999},9269988.1799999997,1413529.2799999998,{"$f":"SUM(G293:G341)","v":181155400.34999996},null,{"$f":"SUM(I294:I341)","v":-96151542.90267618},{"$f":"SUM(J293:J341)","v":-5132568.4999999991},{"$f":"SUM(K293:K341)","v":-1035168},-102319279.40267621,78836120.947323769,null,null,null,null,"Sub-Total",{"$f":"SUM(S293:S341)","v":166694512.56999999},{"$f":"SUM(T293:T341)","v":8237044},{"$f":"SUM(U293:U341)","v":0},{"$f":"SUM(V293:V341)","v":-342069.72},174589486.84999999,0,-89180265.120000005,-3766543.1900000004,-0.10000000009313226,269815.06,-92676993.350000024,81912492.5]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",{"$f":"G270","v":0},null,null,{"$f":"D343+E343+F343","v":0},null,{"$f":"L270","v":0},null,null,{"$f":"I343+J343+K343","v":0},{"$f":"G343+L343","v":0},null,null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)"]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"G271","v":-385705.56},null,null,{"$f":"D344+E344+F344","v":-385705.56},null,{"$f":"L271","v":9643},null,null,{"$f":"I344+J344+K344","v":9643},{"$f":"G344+L344","v":-376062.56},null,null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"W271","v":-385705.75},null,null,null,{"$f":"S344+U344+T344+V344","v":-385705.75},null,{"$f":"AC271","v":48213.29},{"$f":"-Z341","v":19285},null,null,{"$f":"Y344+Z344+AA344+AB344","v":67498.290000000008},{"$f":"W344+AC344","v":-318207.45999999996}]
[null,null,"Total PP&E",{"$f":"SUM(D342:D344)","v":170086177.32999998},{"$f":"SUM(E342:E344)","v":9269988.1799999997},{"$f":"SUM(F342:F344)","v":1413529.2799999998},{"$f":"SUM(G342:G344)","v":180769694.78999996},null,{"$f":"SUM(I342:I344)","v":-96141899.90267618},{"$f":"SUM(J342:J344)","v":-5132568.4999999991},{"$f":"SUM(K342:K344)","v":-1035168},{"$f":"SUM(L342:L344)","v":-102309636.40267621},{"$f":"SUM(M342:M344)","v":78460058.387323767},null,null,null,null,"Total PP&E",{"$f":"SUM(S342:S344)","v":166308806.81999999},{"$f":"SUM(T342:T344)","v":8237044},{"$f":"SUM(U342:U344)","v":0},{"$f":"SUM(V342:V344)","v":-342069.72},{"$f":"SUM(W342:W344)","v":174203781.09999999},null,{"$f":"SUM(Y342:Y344)","v":-89132051.829999998},{"$f":"SUM(Z342:Z344)","v":-3747258.1900000004},null,{"$f":"SUM(AB342:AB344)","v":269815.06},{"$f":"SUM(AC342:AC344)","v":-92609495.060000017},{"$f":"SUM(AD342:AD344)","v":81594285.040000007}]
[]
[null,null,null,null,null,null,"Less: Fully Allocated Depreciation",null,null,null,null,null,null,null,null,null,null,null,null,null," ",null,"Less: Fully Allocated Depreciation"]
[null,null,null,null,null,null,"Transportation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Transportation"]
[null,null,null,null,null,null,"Stores Equipment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"J345-J348-J349","v":-5132568.4999999991},null,null,null,null,null,null,null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"Z345-Z348-Z349","v":-3747258.1900000004}]
[]
[]
[]
[]
[]
[]
[]
[null,"TABLE 2-11  (Appendix 2-BA)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TABLE 2 -12 (Appendix 2-BA)"]
[null,"Fixed Asset Continuity Schedule ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fixed Asset Continuity Schedule "]
[]
[null,null,null,null,"Accounting Standard","CGAAP",null,null,null,null,null,null,null,null,null,null,null,null,null,"Accounting Standard",null,"MIFRS"]
[null,null,null,null,"Year ",2018,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year ",null,2018]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation",null,null,null,null,null,null,null,null,"Cost",null,null,null,null,null,null,"Accumulated Depreciation"]
[null,"OEB","Description","Opening Balance","Additions","Disposals","Closing Balance",null,"Opening Balance","Additions","Disposals","Closing Balance","Net Book Value",null,null,null,"OEB","Description","Opening Balance","Additions","Reclassification","Disposals","Closing Balance",null,"Opening Balance","Additions","Reclassification","Disposals","Closing Balance","Net Book Value"]
[null,1610,"Miscellaneous Intangible Plant",{"$f":"+G293","v":1117229},15600,null,{"$f":"D366+E366+F366","v":1132829},null,{"$f":"L293","v":-4400.0000000000009},-1678.76,null,{"$f":"I366+J366+K366","v":-6078.7600000000011},{"$f":"G366+L366","v":1126750.24},null,null,null,1610,"Miscellaneous Intangible Plant",{"$f":"W293","v":1117229},15600,null,null,{"$f":"S366+U366+T366+V366","v":1132829},null,{"$f":"AC293","v":-1141414.1000000001},-1684.2,null,null,{"$f":"Y366+Z366+AA366+AB366","v":-1143098.3},{"$f":"W366+AC366","v":-10269.300000000047}]
[null,1611,"Computer Software (Formally known as Account 1925)",{"$f":"+G294","v":2541150},196500,null,{"$f":"D367+E367+F367","v":2737650},null,{"$f":"L294","v":-2333918.9899999998},-153699.14000000001,null,{"$f":"I367+J367+K367","v":-2487618.13},{"$f":"G367+L367","v":250031.87000000011},null,null,null,1611,"Computer Software (Formally known as Account 1925)",2541150,196500,null,null,{"$f":"S367+U367+T367+V367","v":2737650},null,-2113366.04,-160174.76999999999,null,null,{"$f":"Y367+Z367+AA367+AB367","v":-2273540.81},464109.18999999994]
[null,1612,"Land Rights (Formally known as Account 1906)",{"$f":"+G295","v":0},null,null,{"$f":"D368+E368+F368","v":0},null,null,null,null,{"$f":"I368+J368+K368","v":0},{"$f":"G368+L368","v":0},null,null,null,1612,"Land Rights (Formally known as Account 1906)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1805,"Land",{"$f":"G296","v":245786},null,null,{"$f":"D369+E369+F369","v":245786},null,null,null,null,0,245786,null,null,null,1805,"Land",245786,null,null,null,245786,null,0,null,null,null,0,245786]
[null,1806,"Land Rights",0,null,null,{"$f":"D370+E370+F370","v":0},null,null,null,null,0,0,null,null,null,1806,"Land rights",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1808,"Buildings",1117301.5900000001,null,null,1117301.5900000001,null,{"$f":"L298","v":-1117301.58},null,null,-1117301.58,1.0000000009313226E-2,null,null,null,1808,"Buildings",1117301.5900000001,null,null,null,1117301.5900000001,null,-1115817.58,null,null,null,-1115817.58,1484.0100000000093]
[null,1810,"Leasehold Improvements",0,null,null,0,null,null,null,null,0,0,null,null,null,1810,"Leasehold Improvements",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1815,"Transformer Station Equipment >50 kV",0,null,null,0,null,null,null,null,0,0,null,null,null,1815,"Transformer Station Equipment >50 kV",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1820,"Distribution Station Equipment <50 kV",21495784.210000001,1725384.67,0,23221168.880000003,null,{"$f":"L301","v":-9665470.840304045},-697653.78,null,-10363124.620304044,12858044.259695958,null,null,null,1820,"Distribution Station Equipment <50 kV",21249868.990000002,1695000,null,-30000,22914868.990000002,null,-8290833.1899999995,-400884,null,7000,-8684717.1899999995,14230151.800000003]
[null,1825,"Storage Battery Equipment",0,null,null,0,null,null,0,null,0,0,null,null,null,1825,"Storage Battery Equipment",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1830,"Poles, Towers & Fixtures",42086427.619999997,3714419.79,null,45800847.409999996,null,{"$f":"L303","v":-17155700.366971038},-1429019.94,null,-18584720.30697104,27216127.103028957,null,null,null,1830,"Poles, Towers & Fixtures",40509197,3454990,null,null,43964187,null,-14014164.729999999,-728008,null,null,-14742172.729999999,29222014.270000003]
[null,1835,"Overhead Conductors & Devices",24195646.169999998,1548092.58,null,25743738.75,null,{"$f":"L304","v":-11484856.898833491},-795839.44,null,-12280696.33883349,13463042.41116651,null,null,null,1835,"Overhead Conductors & Devices",17996230.390000001,1409169,null,null,19405399.390000001,null,-7542521.5600000005,-436277,null,null,-7978798.5600000005,11426600.83]
[null,null,null,0,null,null,0,null,null,0,null,0,0,null,null,null,1835,"Overhead Conductors & Devices (Switches)",5366441,null,null,null,5366441,null,-2086951,null,null,null,-2086951,3279490]
[null,1840,"Underground Conduit",19131262.039999999,1426849.09,null,20558111.129999999,null,{"$f":"L306","v":-12679640.124874534},-1000057.4500000001,null,-13679697.574874533,6878413.5551254656,null,null,null,1840,"Underground Conduit",18629247.25,1260204,null,null,19889451.25,null,-6877677.3400000008,-241058,null,null,-7118735.3400000008,12770715.91]
[null,1845,"Underground Conductors & Devices",36090983.049999997,1146541.6099999999,null,37237524.659999996,null,{"$f":"L307","v":-13589389.056285715},-879558.14,null,-14468947.196285715,22768577.463714279,null,null,null,1845,"Underground Conductors & Devices-db",35031287.030000001,944180,null,null,35975467.030000001,null,-16000636.689999999,-682927,null,null,-16683563.689999999,19291903.340000004]
[null,1850,"Line Transformers",33026667.189999998,1617317.4,null,34643984.589999996,null,{"$f":"L308","v":-21739405.795063771},-1225319.55,0,-22964725.345063772,11679259.244936224,null,null,null,1850,"Line Transformers",30975283.93,1484001,null,-233832,32225452.93,null,-16419029.930000002,-533237,null,163773,-16788493.93,15436959]
[null,1855,"Services (Overhead and Underground)",27648221.91,854938.86,null,28503160.77,null,{"$f":"L309","v":-15613988.338610299},-563758.13,null,-16177746.4686103,12325414.3013897,null,null,null,1855,"Services (Overhead)",6803868.5999999996,805999,null,null,7609867.5999999996,null,-4615227.24,-483089,null,null,-5098316.24,2511551.3599999994]
[null,null,null,0,null,null,0,null,null,0,null,0,{"$f":"G383+L383","v":0},null,null,null,1855,"Services (Underground)",20696922.460000001,null,null,null,20696922.460000001,null,-12151813.26,null,null,null,{"$f":"Y383+Z383+AA383+AB383","v":-12151813.26},{"$f":"W383+AC383","v":8545109.2000000011}]
[null,1860,"Meters",8060125.4500000011,684128,null,8744253.4500000011,null,{"$f":"L311","v":-4364485.6400000006},-464862.33000000007,0,-4829347.9700000007,3914905.4800000004,null,null,null,1860,"Meters ",7910856.6500000004,684128,null,-150000,8444984.6500000004,null,-3869995.9100000006,-594804,null,90000,-4374799.91,4070184.74]
[null,1905,"Land",182214.88,0,null,182214.88,null,0,0,null,0,182214.88,null,null,null,1905,"Land",182214.88,0,null,null,182214.88,null,0,null,null,null,0,182214.88]
[null,1908,"Buildings & Fixtures",6831923.0599999996,30000,null,6861923.0599999996,null,-3009364.8699999996,-124383.4,null,-3133748.2699999996,3728174.79,null,null,null,1908,"Buildings & Fixtures",6339928.4699999997,30000,null,null,6369928.4699999997,null,-2899758.6975000002,-214020.875,null,null,-3113779.5725000002,3256148.8974999995]
[null,1908,"HVAC",276591.25,56000,null,332591.25,null,-45554.32,-30894.13,null,-76448.45,256142.8,null,null,null,1908,"HVAC",285291.25,56000,null,null,{"$f":"S387+U387+T387+V387","v":341291.25},null,-47519.322499999995,-31329.125,null,null,-78848.447499999995,262442.80249999999]
[null,1908,"Parking & Paving",138185,15000,null,153185,null,-39009.380000000005,-13830.25,null,-52839.630000000005,100345.37,null,null,null,1908,"Parking & Paving",256839,15000,null,null,{"$f":"S388+U388+T388+V388","v":271839},null,-40167,-13418,null,null,-53585,218254]
[null,1908,"Roof",0,20000,null,20000,null,-79538,-20656,null,-100194,-80194,null,null,null,1908,"Roof",364641,20000,null,null,384641,null,-83720,-19396,null,null,-103116,281525]
[null,1908,"Stores Racking",13096,0,null,13096,null,-654.80999999999995,-1309.6199999999999,null,-1964.4299999999998,11131.57,null,null,null,1908,"Stores Racking",13096,0,null,null,13096,null,-655,-1310,null,null,-1965,11131]
[null,1910,"Leasehold Improvements",0,null,null,0,null,null,null,null,0,0,null,null,null,1910,"Leasehold Improvements",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1915,"Office Furniture & Equipment (10 years)",1318520.42,200000,null,1518520.42,null,{"$f":"L319","v":-1046795.838},-59287.770000000004,null,-1106083.608,412436.81199999992,null,null,null,1915,"Office Furniture & Equipment (10 years)",1318520.5899999999,200000,null,null,1518520.5899999999,null,-1042989.6699999999,-52397,null,null,-1095386.67,423133.91999999993]
[null,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,0,null,0,0,null,null,null,1915,"Office Furniture & Equipment (5 years)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1920,"Computer Equipment - Hardware",1966007.55,125350,null,2091357.55,null,-1808316.0100000002,-137746.84,null,-1946062.8500000003,145294.69999999972,null,null,null,1920,"Computer Equipment - Hardware",1966008.16,125350,null,null,2091358.16,null,-1818350.0900000003,-83054,null,null,-1901404.0900000003,189954.0699999996]
[null,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,{"$f":"D395+E395+F395","v":0},null,0,0,null,{"$f":"I395+J395+K395","v":0},0,null,null,null,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,null,{"$f":"D396+E396+F396","v":0},null,0,0,null,{"$f":"I396+J396+K396","v":0},0,null,null,null,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1925,"Computer Equip.-Software",0.27000000048428774,0,null,0.27000000048428774,null,0,0,null,0,0.27000000048428774,null,null,null,1925,"Computer Equip.-Software (Application)",-0.72000000020489097,0,null,null,-0.72000000020489097,null,0.60000000055879354,0,null,null,0.60000000055879354,-0.11999999964609742]
[null,null,null,0,null,null,0,null,0,0,null,{"$f":"I398+J398+K398","v":0},0,null,null,null,1925,"Computer Equip.-Software (Server)",{"$f":"W325","v":0},null,null,null,0,null,{"$f":"AC325","v":0},null,null,null,0,0]
[null,1930,"Transportation Equipment",0,null,null,0,null,0,0,null,{"$f":"I399+J399+K399","v":0},0,null,null,null,1930,"Transportation Equipment",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1935,"Stores Equipment",56186.63,null,null,56186.63,null,-56186.63,0,null,-56186.63,0,null,null,null,1935,"Stores Equipment",56186.63,0,null,null,56186.63,null,-56186.63,0,null,null,-56186.63,0]
[null,1940,"Tools, Shop & Garage Equipment",4284,425550,null,429834,null,-4283.6000000000004,-21277.5,null,-25561.1,404272.9,null,null,null,1940,"Tools, Shop & Garage Equipment",4284,425550,null,null,429834,null,-4283.6000000000004,-21277,null,null,-25560.6,404273.4]
[null,1945,"Measurement & Testing Equipment",20903.009999999998,null,null,20903.009999999998,null,-20901.3,0,null,-20901.3,1.7099999999991269,null,null,null,1945,"Measurement & Testing Equipment",20903.009999999998,0,null,null,20903.009999999998,null,-20903.11,0,null,null,-20903.11,-0.10000000000218279]
[null,1950,"Power Operated Equipment",0,null,null,0,null,0,0,null,0,0,null,null,null,1950,"Power Operated Equipment",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1955,"Communications Equipment",78103.41,null,null,78103.41,null,-78103.41,0,null,-78103.41,0,null,null,null,1955,"Communications Equipment",78103.41,null,null,null,{"$f":"S404+U404+T404+V404","v":78103.41},null,-78103.41,0,null,null,-78103.41,0]
[null,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,null,0,null,0,0,null,null,null,1955,"Communication Equipment (Smart Meters)",0,null,null,null,{"$f":"S405+U405+T405+V405","v":0},null,0,0,null,null,0,0]
[null,1960,"Miscellaneous Equipment ",0,null,null,0,null,null,0,null,0,0,null,null,null,1960,"Miscellaneous Equipment ",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1970,"Load Management Controls Customer Premises",0,null,null,0,null,null,0,null,0,0,null,null,null,1970,"Load Management Controls Customer Premises",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1975,"Load Management Controls Utility Premises",0,null,null,0,null,null,0,null,0,0,null,null,null,1975,"Load Management Controls Utility Premises",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1980,"System Supervisor Equipment",2647145.2300000004,270000,null,2917145.2300000004,null,{"$f":"L336","v":-2154281.6013333332},-97504.71,null,-2251786.3113333331,665358.9186666673,null,null,null,1980,"System Supervisor Equipment",2647145.8700000006,270000,null,null,2917145.8700000006,null,-2270219.4399999995,-147912,null,null,-2418131.4399999995,499014.4300000011]
[null,1985,"Miscellaneous Fixed Assets",0,null,null,0,null,null,0,null,0,0,null,null,null,1985,"Miscellaneous Fixed Assets",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1990,"Other Tangible Property",0,null,null,0,null,null,0,null,0,0,null,null,null,1990,"Other Tangible Property",0,null,null,null,0,null,0,null,null,null,0,0]
[null,1995,"Contributions & Grants",-49520050.780000001,-2416750,null,-51936800.780000001,null,{"$f":"L339","v":15781910.997599998},2028374.78,null,17810285.777599998,-34126515.002400003,null,null,null,1995,"Contributions & Grants",-49520050.780000001,-2416750,null,null,-51936800.780000001,null,11992808.880000001,1062448,null,null,13055256.880000001,-38881543.899999999]
[null,2440,"Deferred Revenues",0,null,null,0,null,null,0,null,0,0,null,null,null,2440,"Deferred Revenues",0,null,null,null,0,null,0,null,null,null,0,0]
[null,2075,"Non Rate-Regulated Utility Assets",385706.19,0,null,385706.19,null,{"$f":"L341","v":-9643},0,null,-9643,376063.19,null,null,null,2075,"Non Rate-Regulated Utility Assets",385706.19,0,null,null,385706.19,null,-67498.290000000008,0,null,null,-67498.290000000008,{"$f":"W414+AC414-1","v":318206.90000000002}]
[null,null,"Sub-Total",{"$f":"SUM(D366:D414)","v":181155400.34999996},11654922,0,192810322.34999996,0,-102319279.40267621,{"$f":"SUM(J366:J414)","v":-5689962.0999999996},{"$f":"SUM(K367:K414)","v":0},{"$f":"SUM(L366:L414)","v":-108009241.50267619},84801080.847323745,null,null,null,null,"Sub-Total",{"$f":"SUM(S366:S414)","v":174589486.84999999},{"$f":"SUM(T366:T414)","v":10674921},{"$f":"SUM(U366:U414)","v":0},-413832,184850575.84999999,0,{"$f":"SUM(Y366:Y414)","v":-92676993.350000024},-3783808.9699999997,0,260773,{"$f":"SUM(AC366:AC414)","v":-96200029.320000008},88650545.530000001]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",{"$f":"G343","v":0},null,null,{"$f":"D416+E416+F416","v":0},null,{"$f":"L343","v":0},null,null,{"$f":"I416+J416+K416","v":0},{"$f":"G416+L416","v":0},null,null,null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)"]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"G344","v":-385705.56},null,null,{"$f":"D417+E417+F417","v":-385705.56},null,{"$f":"L344","v":9643},null,null,{"$f":"I417+J417+K417","v":9643},{"$f":"G417+L417","v":-376062.56},null,null,null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",{"$f":"W344","v":-385705.75},null,null,null,{"$f":"S417+U417+T417+V417","v":-385705.75},null,{"$f":"AC344","v":67498.290000000008},{"$f":"-Z414","v":0},null,null,{"$f":"Y417+Z417+AA417+AB417","v":67498.290000000008},{"$f":"W417+AC417","v":-318207.45999999996}]
[null,null,"Total PP&E",{"$f":"SUM(D415:D417)","v":180769694.78999996},{"$f":"SUM(E415:E417)","v":11654922},{"$f":"SUM(F415:F417)","v":0},{"$f":"SUM(G415:G417)","v":192424616.78999996},null,{"$f":"SUM(I415:I417)","v":-102309636.40267621},{"$f":"SUM(J415:J417)","v":-5689962.0999999996},{"$f":"SUM(K415:K417)","v":0},{"$f":"SUM(L415:L417)","v":-107999598.50267619},{"$f":"SUM(M415:M417)","v":84425018.287323743},null,null,null,null,"Total PP&E",{"$f":"SUM(S415:S417)","v":174203781.09999999},{"$f":"SUM(T415:T417)","v":10674921},{"$f":"SUM(U415:U417)","v":0},{"$f":"SUM(V415:V417)","v":-413832},{"$f":"SUM(W415:W417)","v":184464870.09999999},null,{"$f":"SUM(Y415:Y417)","v":-92609495.060000017},{"$f":"SUM(Z415:Z417)","v":-3783808.9699999997},null,{"$f":"SUM(AB415:AB417)","v":260773},{"$f":"SUM(AC415:AC417)","v":-96132531.030000001},{"$f":"SUM(AD415:AD417)","v":88332338.070000008}]
[]
[null,null,null,null,null,null,"Less: Fully Allocated Depreciation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[null,null,null,null,null,null,"Transportation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Transportation"]
[null,null,null,null,null,null,"Stores Equipment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"J418-J421-J422","v":-5689962.0999999996},null,null,null,null,null,null,null,null,null,null,null,null,"Net Depreciation",null,null,{"$f":"Z418-Z421-Z422","v":-3783808.9699999997}]

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[]
[null,null,"TABLE 3-1  (Appendix 2-C)"]
[null,null,"Depreciation and Amortization Expense"]
[]
[null,null,null,null,null,"Accounting Standard",null,"RCGAAP"]
[null,null,null,null,null,"Year ",null,2013]
[]
[null,null,null,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense"]
[null,null,"Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1,2013) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[null,null,1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"+E11-F11","v":0},null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T10","v":0},null,0,null,0,0,0,0,{"$f":"+P11+Q11+R11","v":0},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z10","v":0},{"$f":"+T11-S11","v":0}]
[null,null,1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$11+'App.2-BA_Fixed Asset Cont'!$Y$11","v":0},null,{"$f":"+E12-F12","v":0},null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T11","v":0},null,0,null,0,0,0,0,{"$f":"+P12+Q12+R12","v":0},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z11","v":0},{"$f":"+T12-S12","v":0}]
[null,null,1805,"Land",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$12+'App.2-BA_Fixed Asset Cont'!$Y$12+'App.2-BA_Fixed Asset Cont'!$S$13+'App.2-BA_Fixed Asset Cont'!$Y$13","v":256757},null,256757,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T12+'App.2-BA_Fixed Asset Cont'!$T13","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z12-'App.2-BA_Fixed Asset Cont'!$Z13","v":0},0]
[null,null,1808,"Buildings",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$14+'App.2-BA_Fixed Asset Cont'!$Y$14","v":4291.0100000000093},null,4291.0100000000093,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T14","v":0},1.5286818667616706,{"$f":"1/L14","v":0.65415834500502068},null,0,{"$f":"+G14/L14","v":2807},0,0,2807,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z14","v":2807},0]
[null,null,1810,"Leasehold Improvements",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$15+'App.2-BA_Fixed Asset Cont'!$Y$15","v":0},null,0,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T15","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z15","v":0},0]
[null,null,1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$16+'App.2-BA_Fixed Asset Cont'!$Y$16","v":0},null,0,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T16","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z16","v":0},0]
[null,null,1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$17+'App.2-BA_Fixed Asset Cont'!$Y$17","v":10908603.400000002},null,10908603.400000002,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T17","v":173204.46},35.938834432991626,{"$f":"1/L17","v":2.7825053755277222E-2},45,{"$f":"1/N17","v":2.2222222222222223E-2},{"$f":"+G17/L17","v":303532.47599999997},{"$f":"+J17/N17","v":0},{"$f":"+K17*0.5/N17","v":1924.4939999999999},{"$f":"+P17+Q17+R17","v":305456.96999999997},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z17","v":305456.96999999997},0]
[null,null,1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$18+'App.2-BA_Fixed Asset Cont'!$Y$18","v":0},null,0,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T18","v":0},null,0,null,0,0,0,0,0,{"$f":"-'[9]App.2-BA_Fixed Asset Cont'!$Z7","v":0},0]
[null,null,1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$19+'App.2-BA_Fixed Asset Cont'!$Y$19","v":15420367.42},null,15420367.42,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T19","v":1478899.02},38.877150456070048,{"$f":"1/L19","v":2.5722049797090155E-2},45,{"$f":"1/N19","v":2.2222222222222223E-2},{"$f":"+G19/L19","v":396643.45866666664},0,{"$f":"+K19*0.5/N19","v":16432.211333333333},413075.67,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z19","v":413075.67},0]
[null,null,1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$20+'App.2-BA_Fixed Asset Cont'!$Y$20-$E$21","v":5632977.1199999973},null,{"$f":"+E20-F20","v":5632977.1199999973},null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T20-K21","v":613789.48},99.029154403440131,{"$f":"1/L20","v":1.009803634115714E-2},60,{"$f":"1/N20","v":1.6666666666666666E-2},56882.00766666665,0,5114.9123333333328,61996.919999999984,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z20-T21","v":61996.919999999984},0]
[null,null,1835,"Overhead Conductors & Devices-switches",{"$f":"1584199+1474615","v":3058814},null,3058814,null,null,0,{"$f":"53496+124659","v":178155},22.938010662361645,{"$f":"1/L21","v":4.3595759663712805E-2},30,{"$f":"1/N21","v":3.3333333333333333E-2},133351.32,0,2969.25,136320.57,{"$f":"2077.65+43122.97+39675.95+51444","v":136320.57},0]
[null,null,1840,"Underground Conduit",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$22+'App.2-BA_Fixed Asset Cont'!$Y$22-6943713","v":5299734.67},null,5299734.67,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T22","v":1216606.52},52.143080186327502,{"$f":"1/L22","v":1.9178000157002831E-2},60,1.6666666666666666E-2,101638.31233333334,0,10138.387666666667,111776.7,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z22","v":111776.7},0]
[null,null,1845,"Underground Conductors & Devices-DB",1638368,null,1638368,null,null,0,0,15.238931468115187,6.5621398855446392E-2,35,{"$f":"1/N23","v":2.8571428571428571E-2},107512,0,0,107512,{"$f":"158956-51444","v":107512},0]
[null,null,1845,"Underground Conductors & Devices-IB",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$23+'App.2-BA_Fixed Asset Cont'!$Y$23-$E$23+7330262","v":13580179.120000001},null,13580179.120000001,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T23","v":886693},28.26421856806564,3.5380422692097742E-2,40,{"$f":"1/N24","v":2.5000000000000001E-2},480472.47750000004,0,11083.6625,491556.14,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z23-T23","v":491556.14},0]
[null,null,1850,"Line Transformers",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$24+'App.2-BA_Fixed Asset Cont'!$Y$24-$E$26-4517582","v":11709973.450000001},null,{"$f":"+E25-F25","v":11709973.450000001},null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T24","v":933749.09},28.305393484308631,3.5328955965737048E-2,40,{"$f":"1/N25/100%","v":2.5000000000000001E-2},{"$f":"+ROUND(G25/L25,2)","v":413701.14},0,{"$f":"+ROUND(K25*0.5/N25,2)","v":11671.86},425373,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z24","v":425373},0]
[null,null,null,"Line Transformers",null,null,null,null,null,0,null,null,0,null,0,null,0,0,0,null,0]
[null,null,1855,"Services (Overhead )",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$25+'App.2-BA_Fixed Asset Cont'!$Y$25+'App.2-BA_Fixed Asset Cont'!$S$26+'App.2-BA_Fixed Asset Cont'!$Y$26+4131033-$E$28","v":1812478.3499999996},null,1812478.3499999996,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T25","v":107528.64},22.648125571255019,4.415376437462E-2,40,{"$f":"1/N27","v":2.5000000000000001E-2},80027.742000000013,0,1344.1079999999999,81371.850000000006,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z25","v":81371.850000000006},0]
[null,null,1855,"Services (Underground)",{"$f":"4139248+4131033","v":8270281},null,8270281,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T26","v":12827.95},23.308065702717574,4.2903603102654987E-2,35,2.8571428571428571E-2,354824.85357142857,0,183.25642857142859,355008.11,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z26","v":355008.11},0]
[null,null,1860,"Meters Includes Stranded Meter Disposal (2008-2013)",1276931,null,1276931,null,null,0,46325.91,11,9.0909090909090912E-2,30,3.3333333333333333E-2,116084.63636363637,0,772.09850000000006,116856.73486363637,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z27-T30-T31","v":1386028.22},1269171.4851363637]
[null,null,1860,"Meters (Smart Meters)  ",{"$f":"4240379+134207.7","v":4374586.7},null,4374586.7,null,null,0,56703.95,12.502619745766932,7.9983237140246105E-2,12,8.3333333333333329E-2,349893.60541666666,0,2362.6645833333332,352256.27,352256.27,0]
[null,null,1860,"Meters (Intangibles)",{"$f":"126013+317761+10224+26400","v":480398},null,480398,null,null,0,570,2.3635985416083636,0.42308369310446758,5,0.2,203248.56,0,57,203305.56,203305.56,0]
[null,null,1905,"Land",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$29+'App.2-BA_Fixed Asset Cont'!$Y$29","v":182214.88},null,182214.88,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T29","v":0},null,0,null,null,null,0,0,0,null,0]
[null,null,1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$30+'App.2-BA_Fixed Asset Cont'!$Y$30","v":3356863.94},null,3356863.94,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T30","v":0},{"$f":"+G33/(T33-R33-Q33)","v":563.05931903459168},0,50,0.02,5961.8300000000008,0,0,5961.8300000000008,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z30","v":5961.83},0]
[null,null,1908,"Buildings & Fixtures, HVAC",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$31+'App.2-BA_Fixed Asset Cont'!$Y$31","v":0},null,0,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T31","v":8700},null,0,20,0.05,0,0,{"$f":"+ROUND(K34*0.5/N34,-2)","v":200},200,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z31","v":200},0]
[null,null,1908,"Buildings & Fixtures-Roof, Paving/Parking",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$32+'App.2-BA_Fixed Asset Cont'!$Y$32++'App.2-BA_Fixed Asset Cont'!$S$33+'App.2-BA_Fixed Asset Cont'!$Y$33","v":188439},null,188439,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T32++'App.2-BA_Fixed Asset Cont'!$T33","v":291010},48.996099843993761,0,50,0.02,3846,0,{"$f":"+ROUND(K35*0.5/N35,-2)","v":2900},6746,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z33+-'App.2-BA_Fixed Asset Cont'!$Z32","v":6746},0]
[null,null,1910,"Leasehold Improvements",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$34+'App.2-BA_Fixed Asset Cont'!$Y$34","v":0},null,0,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T34","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z34","v":0},0]
[null,null,1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$35+'App.2-BA_Fixed Asset Cont'!$Y$35","v":165400.82999999996},null,165400.82999999996,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T35","v":8833},5.6103147187597937,{"$f":"1/L37","v":0.17824312006173126},10,0.1,{"$f":"+G37/L37","v":29481.559999999994},0,441.65,29923.209999999995,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z35","v":29923.21},0]
[null,null,1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$36+'App.2-BA_Fixed Asset Cont'!$Y$36","v":0},null,0,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T36","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z36","v":0},0]
[null,null,1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$37+'App.2-BA_Fixed Asset Cont'!$Y$37","v":238725.7899999998},null,238725.7899999998,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T37","v":55920.38},2.549373245776573,0.39225327309630048,4,0.25,{"$f":"+G39/L39","v":93640.972500000003},0,6990.0474999999997,100631.02,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z37","v":100631.02},0]
[null,null,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$38+'App.2-BA_Fixed Asset Cont'!$Y$38","v":0},null,0,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T38","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z38","v":0},0]
[null,null,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$39+'App.2-BA_Fixed Asset Cont'!$Y$39","v":0},null,0,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T39","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z39","v":0},0]
[null,null,1925,"Computer Equip.-Software (Application)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$40+'App.2-BA_Fixed Asset Cont'!$Y$40","v":367684.16000000015},null,367684.16000000015,null,null,0,{"$f":"130098-K43","v":130098},3.1043964774684745,{"$f":"1/L42","v":0.32212380321197398},5,0.2,{"$f":"+G42/L42","v":118439.81999999999},0,{"$f":"+K42*0.5/N42","v":13009.8},131449.62,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z40","v":131449.62},0]
[null,null,1925,"Computer Equip.-Software (Server)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$41+'App.2-BA_Fixed Asset Cont'!$Y$41","v":0},null,0,null,null,0,null,0,0,null,0,0,0,0,{"$f":"+P43+Q43+R43","v":0},0,0]
[null,null,1930,"Transportation Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$42+'App.2-BA_Fixed Asset Cont'!$Y$42","v":0},null,0,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T42","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z42","v":0},0]
[null,null,1935,"Stores Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$43+'App.2-BA_Fixed Asset Cont'!$Y$43","v":0},null,0,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T43","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z43","v":0},0]
[null,null,1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$44+'App.2-BA_Fixed Asset Cont'!$Y$44","v":856.79999999999973},null,856.79999999999973,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T44","v":0},2,{"$f":"1/L46","v":0.5},5,{"$f":"1/N46","v":0.2},{"$f":"+G46/L46","v":428.39999999999986},0,0,428.39999999999986,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z44","v":428.4},0]
[null,null,1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$45+'App.2-BA_Fixed Asset Cont'!$Y$45","v":4181.8099999999977},null,4181.8099999999977,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T45","v":0},2,0.5,5,0.2,{"$f":"+ROUND(G47/L47,2)","v":2090.91},0,0,2090.91,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z45","v":2090.9100000000003},0]
[null,null,1950,"Power Operated Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$46+'App.2-BA_Fixed Asset Cont'!$Y$46","v":0},null,0,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T46","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z46","v":0},0]
[null,null,1955,"Communications Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$47+'App.2-BA_Fixed Asset Cont'!$Y$47","v":0},null,0,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T47","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z47","v":0},0]
[null,null,1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$48+'App.2-BA_Fixed Asset Cont'!$Y$48","v":0},null,0,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T48","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z48","v":0},0]
[null,null,1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$49+'App.2-BA_Fixed Asset Cont'!$Y$49","v":0},null,0,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T49","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z49","v":0},0]
[null,null,1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$50+'App.2-BA_Fixed Asset Cont'!$Y$50","v":0},null,0,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T50","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z50","v":0},0]
[null,null,1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$51+'App.2-BA_Fixed Asset Cont'!$Y$51","v":0},null,0,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T51","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z51","v":0},0]
[null,null,1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$52+'App.2-BA_Fixed Asset Cont'!$Y$52","v":627868.11000000057},null,627868.11000000057,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T52","v":88446.41},{"$f":"+G54/(T54-R54-Q54)","v":7.1984050165781781},{"$f":"1/L54","v":0.13891966313328649},15,{"$f":"1/N54","v":6.6666666666666666E-2},{"$f":"+G54/L54","v":87223.226333333339},0,{"$f":"+K54*0.5/N54","v":2948.213666666667},90171.44,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z52","v":90171.44},0]
[null,null,1980,"System Supervisor Equipment-Scada",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$53+'App.2-BA_Fixed Asset Cont'!$Y$53","v":0},null,0,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T53","v":0},null,0,null,0,0,0,0,0,0,0]
[null,null,1985,"Miscellaneous Fixed Assets",0,null,0,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T54","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z54","v":0},0]
[null,null,1990,"Other Tangible Property",0,null,0,null,null,0,0,null,0,null,0,0,0,0,0,null,0]
[null,null,1995,"Contributions & Grants",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$55+'App.2-BA_Fixed Asset Cont'!$Y$55","v":-21312029.43},null,-21312029.43,null,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T55","v":-2239797},36.192173904411312,{"$f":"1/L58","v":2.763028279652785E-2},47.97,0.47970000000000002,{"$f":"+G58/L58","v":-588857.40011882421},0,{"$f":"+K58*0.5/N58","v":-23345.809881175734},-612203.21,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z55","v":-612203.21},0]
[null,null,null,"Total",{"$f":"SUM(E11:E58)","v":67544946.129999995},0,{"$f":"SUM(G11:G58)","v":67544946.129999995},0,0,0,{"$f":"SUM(K11:K58)","v":4048263.8100000005},null,null,null,null,{"$f":"SUM(P11:P58)","v":2852874.9082329073},0,67197.806630729014,2920072.7148636365,4189244.2,1269171.4851363637]
[]
[]
[null,null,"General:","Applicants are to complete this appendix to show the reasonability of the depreciation expense that is included in rate base via. Accumulated depreciation and the revenue requirement."]
[null,null,null,"Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Balances presented in the table should exclude asset retirement obligations (AROs) and the related depreciation and accretion expense. These should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]
[]
[]
[null,null,"Notes:"]
[null,null,1,"This is the net book value of assets that existed as at the date of the utility's change in depreciation policies (i.e. as at Jan. 1, 2012 or Jan. 1, 2013).  These assets are to be depreciated at the average remaining service life. This amount will not change in years subsequent to the date of the utility's change in depreciation policies.  This column is expected to be used until the assets that existed as at the date of the utility's change in depreciation policies are fully depreciated."]
[null,null,2,"This is the opening gross book value of assets that have been acquired after the date of the utilities change in depreciation policies (i.e. additions starting in 2012/2013 for those who changed policies Jan. 1, 2012/2013). These assets are to be depreciated at the revised service life. The amount is expected to be equal to the gross book value of the prior year plus the prior year's additions."]
[null,null,3,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding current year's additions) under the change in policies under CGAAP.  For example, Asset A had a useful life of 20 years under CGAAP without the change in policies.  On January 1 of the year of policy changes, Asset A was 3 years depreciated. As a result, Asset A would have a remaining service life of 17 years (20 years less 3 years) as at January 1 of the year of policy changes.  Due to making the change in policies under CGAAP, management re-assessed the asset useful lives and concluded that the revised useful life of Asset A is now 30 years. Therefore, the average remaining useful life of the opening balance of Asset A is determined to be 27 years (30 years less 3 years) under the revised CGAAP as at January 1 of the year of policy changes."]
[null,null,4,"The useful life used should be consistent with the OEB's regulatory accounting policies as set out in the  Accounting Procedures Handbook for Electricity Distributors, effective Jan. 1, 2012 and also with the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, and the Kinectrics Report."]
[null,null,5,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[null,null,6,"The applicant must provide an explanation of material variances in evidence."]
[null,null,7,"This should include assets in column a (excel column C) that become fully depreciated since the date of the policy change.  The amount input in b (excel column D) should equal the net book value of the asset as at the date of depreciation policy change"]
[null,null,8,"This should include assets in column d (excel column f) that have become fully depreciated.  The amount input in e (excel column G) should equal the gross book value of the asset"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"TABLE 3-2  (Appendix 2-C)"]
[null,null,"Depreciation and Amortization Expense"]
[]
[null,null,null,null,null,"Accounting Standard",null,"RCGAAP"]
[null,null,null,null,null,"Year ",null,2014]
[]
[null,null,null,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense"]
[null,null,"Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1,2013) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[null,null,1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"+E99-F99","v":0},{"$f":"+K11","v":0},null,{"$f":"+H99-I99","v":0},{"$f":"+'App.2-BA_Fixed Asset Cont'!$T82","v":0},null,0,null,0,0,0,0,{"$f":"+P99+Q99+R99","v":0},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z82","v":0},{"$f":"+T99-S99","v":0}]
[null,null,1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$11+'App.2-BA_Fixed Asset Cont'!$Y$11","v":0},null,{"$f":"+E100-F100","v":0},0,null,{"$f":"+H100-I100","v":0},{"$f":"+'App.2-BA_Fixed Asset Cont'!$T83","v":0},null,0,null,0,0,0,0,{"$f":"+P100+Q100+R100","v":0},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z83","v":0},{"$f":"+T100-S100","v":0}]
[null,null,1805,"Land",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$12+'App.2-BA_Fixed Asset Cont'!$Y$12+'App.2-BA_Fixed Asset Cont'!$S$13+'App.2-BA_Fixed Asset Cont'!$Y$13","v":256757},null,256757,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T84+'App.2-BA_Fixed Asset Cont'!$T85","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z84-'App.2-BA_Fixed Asset Cont'!$Z85","v":0},0]
[null,null,1808,"Buildings",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$14+'App.2-BA_Fixed Asset Cont'!$Y$14","v":4291.0100000000093},null,4291.0100000000093,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T86","v":0},0,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z86","v":0},0]
[null,null,1810,"Leasehold Improvements",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$15+'App.2-BA_Fixed Asset Cont'!$Y$15","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T87","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z87","v":0},0]
[null,null,1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$16+'App.2-BA_Fixed Asset Cont'!$Y$16","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T88","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z88","v":0},0]
[null,null,1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$17+'App.2-BA_Fixed Asset Cont'!$Y$17","v":10908603.400000002},null,10908603.400000002,173204.46,null,173204.46,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T89","v":104934},{"$f":"+G105/(T105-R105-Q105)","v":36.165142922056802},{"$f":"1/L105","v":2.7650934551958009E-2},45,{"$f":"1/N105","v":2.2222222222222223E-2},{"$f":"+G105/L105","v":301633.07866666664},{"$f":"+J105/N105","v":3848.9879999999998},{"$f":"+K105*0.5/N105","v":1165.9333333333334},{"$f":"+P105+Q105+R105","v":306648},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z89","v":306648},0]
[null,null,1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$18+'App.2-BA_Fixed Asset Cont'!$Y$18","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T90","v":0},null,0,null,0,0,0,0,{"$f":"+P106+Q106+R106","v":0},0,0]
[null,null,1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$19+'App.2-BA_Fixed Asset Cont'!$Y$19","v":15420367.42},null,15420367.42,1478899.02,null,1478899.02,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T91","v":1865319},{"$f":"+G107/(T107-R107-Q107)","v":38.904285134428413},{"$f":"1/L107","v":2.5704109368534529E-2},45,{"$f":"1/N107","v":2.2222222222222223E-2},{"$f":"+G107/L107","v":396366.81066666666},{"$f":"+J107/N107","v":32864.422666666665},{"$f":"+K107*0.5/N107","v":20725.766666666666},449957,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z91","v":449957},0]
[null,null,1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$20+'App.2-BA_Fixed Asset Cont'!$Y$20-$E$21","v":5632977.1199999973},null,{"$f":"+E108-F108","v":5632977.1199999973},613789.48,null,613789.48,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T92","v":856712},51.125265832646065,{"$f":"1/L108","v":1.9559800496165822E-2},60,{"$f":"1/N108","v":1.6666666666666666E-2},110179.90866666667,10229.824666666666,7139.2666666666664,127549,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z92","v":127549},0]
[null,null,1835,"Overhead Conductors & Devices-switches",{"$f":"1584199+1474615","v":3058814},null,{"$f":"+E109-F109","v":3058814},178155,null,178155,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T93","v":199550},20.700577946013258,{"$f":"1/L109","v":4.8307829984649817E-2},30,{"$f":"1/N109","v":3.3333333333333333E-2},147764.66666666666,5938.5,3325.8333333333335,157029,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z93","v":157029},0]
[null,null,1840,"Underground Conduit",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$22+'App.2-BA_Fixed Asset Cont'!$Y$22-6943713","v":5299734.67},null,5299734.67,1216606.52,null,1216606.52,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T94","v":725628},20.302671196307859,{"$f":"1/L110","v":4.9254602526482082E-2},60,1.6666666666666666E-2,261036.32466666665,20276.775333333335,6046.9,287360,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z94","v":287360},0]
[null,null,1845,"Underground Conductors & Devices-DB",1638368,null,1638368,0,null,0,0,10.30699257295718,9.7021511650618175E-2,35,{"$f":"1/N111","v":2.8571428571428571E-2},158956.94,0,0,158956.94,158956.94,0]
[null,null,1845,"Underground Conductors & Devices-IB",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$23+'App.2-BA_Fixed Asset Cont'!$Y$23-$E$23+7330262","v":13580179.120000001},null,13580179.120000001,886693,null,886693,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T95","v":1630102},31.08762992821142,3.216713536249733E-2,40,{"$f":"1/N112","v":2.5000000000000001E-2},436835.45999999996,22167.325000000001,20376.275000000001,479379.06,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z95-T111","v":479379.06},0]
[null,null,1850,"Line Transformers",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$24+'App.2-BA_Fixed Asset Cont'!$Y$24-4517582","v":11709973.450000001},null,{"$f":"+E113-F113","v":11709973.450000001},933749.09,null,933749.09,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T96","v":1182092},18.848987425854233,5.3053247763768414E-2,40,{"$f":"1/N113/100%","v":2.5000000000000001E-2},621252.12274999998,23343.72725,14776.15,659372,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z96","v":659372},0]
[null,null,null,"Line Transformers",null,null,{"$f":"+E114-F114","v":0},0,null,0,null,null,0,null,0,null,0,null,0,null,0]
[null,null,1855,"Services (Overhead )",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$25+'App.2-BA_Fixed Asset Cont'!$Y$25+'App.2-BA_Fixed Asset Cont'!$S$26+'App.2-BA_Fixed Asset Cont'!$Y$26+4131033-$E$28","v":1812478.3499999996},null,{"$f":"+E115-F115","v":1812478.3499999996},107528.64,null,107528.64,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T97","v":84556},27.188242388513743,{"$f":"1/L115","v":3.6780604855224899E-2},40,{"$f":"1/N115","v":2.5000000000000001E-2},66664.05,0,1056.95,67721,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z97","v":67721},0]
[null,null,1855,"Services (Underground)",{"$f":"4139248+4131033","v":8270281},null,8270281,12827.95,null,12827.95,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T98","v":422624},20.79558899629367,4.8087120791732649E-2,35,2.8571428571428571E-2,397694.00142857147,{"$f":"+J116/N116","v":366.51285714285717},6037.4857142857145,404098,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z98","v":404098},0]
[null,null,1860,"Meters",1276931,null,1276931,46325.91,null,46325.91,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T99-K118-K119","v":148550.14000000001},32.859671020806886,3.0432441011560819E-2,30,3.3333333333333333E-2,38860.127333333367,1544.1970000000001,2475.8356666666668,42880.160000000033,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z99-T118-T119","v":42880.160000000033},0]
[null,null,1860,"Meters (Smart Meters)",{"$f":"4240379+134207.7","v":4374586.7},null,4374586.7,56703.95,null,56703.95,108364,9.2265765054401179,0.10838256198389361,12,8.3333333333333329E-2,474128.91416666657,4725.3291666666664,4515.166666666667,483369.40999999992,483369.41,0]
[null,null,1860,"Meters (Intangibles)",{"$f":"126013+317761+10224+26400","v":480398},null,480398,570,null,570,{"$f":"10668.86","v":10668.86},2.5573007022960397,0.39103731489306787,5,0.2,187853.54399999999,114,1066.886,189034.43,189034.43,0]
[null,null,1905,"Land",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$29+'App.2-BA_Fixed Asset Cont'!$Y$29","v":182214.88},null,182214.88,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T100","v":0},null,0,null,null,null,0,0,0,null,0]
[null,null,1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$30+'App.2-BA_Fixed Asset Cont'!$Y$30","v":3356863.94},null,3356863.94,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T101","v":545229},29.067605053517472,{"$f":"1/L121","v":3.4402559074229268E-2},50,{"$f":"1/N121","v":0.02},{"$f":"+G121/L121","v":115484.71},{"$f":"+J121/N121","v":0},{"$f":"+K121*0.5/N121","v":5452.29},120937,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z101","v":120937},0]
[null,null,1908,"Buildings & Fixtures, HVAC",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$31+'App.2-BA_Fixed Asset Cont'!$Y$31","v":0},null,0,8700,null,8700,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T102","v":0},0,0,10,0.1,0,{"$f":"+J122/N122","v":870},0,870,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z102","v":870},0]
[null,null,1908,"Buildings & Fixtures-Roof, Paving/Parking ",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$32+'App.2-BA_Fixed Asset Cont'!$Y$32++'App.2-BA_Fixed Asset Cont'!$S$33+'App.2-BA_Fixed Asset Cont'!$Y$33","v":188439},null,188439,291010,null,291010,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T103+'App.2-BA_Fixed Asset Cont'!$T104","v":0},17.983394569833468,0,20,0.05,{"$f":"+G123/L123","v":10478.5},{"$f":"+J123/N123","v":14550.5},{"$f":"+K123*1/N123","v":0},25029,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z104+-'App.2-BA_Fixed Asset Cont'!$Z103","v":25029},0]
[null,null,1910,"Leasehold Improvements",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$34+'App.2-BA_Fixed Asset Cont'!$Y$34","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T105","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z105","v":0},0]
[null,null,1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$35+'App.2-BA_Fixed Asset Cont'!$Y$35","v":165400.82999999996},null,165400.82999999996,8833,null,8833,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T106","v":46725},6.1258545690905137,{"$f":"1/L125","v":0.16324253028234506},10,{"$f":"1/N125","v":0.1},{"$f":"+G125/L125","v":27000.45},{"$f":"+J125/N125","v":883.3},{"$f":"+K125*0.5/N125","v":2336.25},30220,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z106","v":30220},0]
[null,null,1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$36+'App.2-BA_Fixed Asset Cont'!$Y$36","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T107","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z107","v":0},0]
[null,null,1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$37+'App.2-BA_Fixed Asset Cont'!$Y$37","v":238725.7899999998},null,238725.7899999998,55920.38,null,55920.38,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T108","v":172435},3.6159326500408251,{"$f":"1/L127","v":0.2765538235311738},4,{"$f":"1/N127","v":0.25},{"$f":"+G127/L127","v":66020.53},{"$f":"+J127/N127","v":13980.094999999999},{"$f":"+K127*0.5/N127","v":21554.375},101555,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z108","v":101555},0]
[null,null,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$38+'App.2-BA_Fixed Asset Cont'!$Y$38","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T109","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z109","v":0},0]
[null,null,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$39+'App.2-BA_Fixed Asset Cont'!$Y$39","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T110","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z110","v":0},0]
[null,null,1925,"Computer Equip.-Software (Application)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$40+'App.2-BA_Fixed Asset Cont'!$Y$40","v":367684.16000000015},null,367684.16000000015,{"$f":"+K42","v":130098},null,130098,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T111-43791","v":175999.5},4.3860893543462769,{"$f":"1/L130","v":0.22799353118720142},5,0,{"$f":"+G130/L130","v":83829.609999999986},{"$f":"+J130/N130","v":26019.599999999999},{"$f":"+K130*0.5/N130","v":17599.95},127449.15999999999,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z111","v":127449.15999999999},0]
[null,null,1925,"Computer Equip.-Software (Application)",null,null,{"$f":"+E131-F131","v":0},{"$f":"+K43","v":0},null,{"$f":"+H131-I131","v":0},{"$f":"43791+41532","v":85323},null,0,3,0,0,{"$f":"+J131/N131","v":0},{"$f":"+K131*0.5/N131+7298.5","v":21519},{"$f":"+P131+Q131+R131","v":21519},21519,0]
[null,null,1930,"Transportation Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$42+'App.2-BA_Fixed Asset Cont'!$Y$42","v":0},null,0,{"$f":"+K44","v":0},null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T113","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z113","v":0},0]
[null,null,1935,"Stores Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$43+'App.2-BA_Fixed Asset Cont'!$Y$43","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T114","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z114","v":0},0]
[null,null,1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$44+'App.2-BA_Fixed Asset Cont'!$Y$44","v":856.79999999999973},null,856.79999999999973,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T115","v":0},2.0018691588785043,{"$f":"1/L134","v":0.49953314659197023},5,0,{"$f":"+G134/L134","v":427.99999999999994},{"$f":"+J134/N134","v":0},0,427.99999999999994,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z115","v":428},0]
[null,null,1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$45+'App.2-BA_Fixed Asset Cont'!$Y$45","v":4181.8099999999977},null,4181.8099999999977,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T116","v":0},1.9999091343854605,0.50002271743575177,5,0,2091,0,0,2091,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z116","v":2091},0]
[null,null,1950,"Power Operated Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$46+'App.2-BA_Fixed Asset Cont'!$Y$46","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T117","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z117","v":0},0]
[null,null,1955,"Communications Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$47+'App.2-BA_Fixed Asset Cont'!$Y$47","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T118","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z118","v":0},0]
[null,null,1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$48+'App.2-BA_Fixed Asset Cont'!$Y$48","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T119","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z119","v":0},0]
[null,null,1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$49+'App.2-BA_Fixed Asset Cont'!$Y$49","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T120","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z120","v":0},0]
[null,null,1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$50+'App.2-BA_Fixed Asset Cont'!$Y$50","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T121","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z121","v":0},0]
[null,null,1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$51+'App.2-BA_Fixed Asset Cont'!$Y$51","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T122","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z122","v":0},0]
[null,null,1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$52+'App.2-BA_Fixed Asset Cont'!$Y$52","v":627868.11000000057},null,627868.11000000057,88446.41,null,88446.41,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T123","v":65322},6.4417757389097581,{"$f":"1/L142","v":0.15523669878163837},15,{"$f":"1/N142","v":6.6666666666666666E-2},{"$f":"+G142/L142","v":97468.172666666665},{"$f":"+J142/N142","v":5896.427333333334},{"$f":"+K142*0.5/N142","v":2177.4},105542,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z123","v":105542},0]
[null,null,1980,"System Supervisor Equipment-Scada",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$53+'App.2-BA_Fixed Asset Cont'!$Y$53","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T124","v":0},null,0,null,0,0,0,0,{"$f":"+P143+Q143+R143","v":0},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z124","v":0},0]
[null,null,1985,"Miscellaneous Fixed Assets",0,null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T125","v":0},null,0,null,0,0,0,0,0,0,0]
[null,null,1990,"Other Tangible Property",0,null,0,0,null,0,null,null,0,null,0,0,0,0,0,null,0]
[null,null,1995,"Contributions & Grants",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$55+'App.2-BA_Fixed Asset Cont'!$Y$55","v":-21312029.43},null,-21312029.43,-2239797,null,-2239797,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T126","v":-2897207},32.932290754126107,{"$f":"1/L146","v":3.0365333753003786E-2},47.97,0.47970000000000002,{"$f":"+G146/L146","v":-647146.88659578899},0,{"$f":"+K146*0.5/N146","v":-30198.113404210966},-677345,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z126","v":-677345},{"$f":"+T146-S146","v":0}]
[null,null,null,"Total",{"$f":"SUM(E99:E146)","v":67544946.129999995},0,{"$f":"SUM(G99:G146)","v":67544946.129999995},{"$f":"SUM(H99:H146)","v":4048263.8100000005},0,{"$f":"SUM(J99:J146)","v":4048263.8100000005},{"$f":"SUM(K99:K146)","v":5532926.5},null,null,null,null,{"$f":"SUM(P99:P146)","v":3354880.0350827817},187619.52427380948,129149.60064340806,3671649.16,3671649.16,0]
[]
[]
[null,null,"General:","Applicants are to complete this appendix to show the reasonability of the depreciation expense that is included in rate base via. Accumulated depreciation and the revenue requirement."]
[null,null,null,"Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Balances presented in the table should exclude asset retirement obligations (AROs) and the related depreciation and accretion expense. These should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]
[]
[]
[null,null,"Notes:"]
[null,null,1,"This is the net book value of assets that existed as at the date of the utility's change in depreciation policies (i.e. as at Jan. 1, 2012 or Jan. 1, 2013).  These assets are to be depreciated at the average remaining service life. This amount will not change in years subsequent to the date of the utility's change in depreciation policies.  This column is expected to be used until the assets that existed as at the date of the utility's change in depreciation policies are fully depreciated."]
[null,null,2,"This is the opening gross book value of assets that have been acquired after the date of the utilities change in depreciation policies (i.e. additions starting in 2012/2013 for those who changed policies Jan. 1, 2012/2013). These assets are to be depreciated at the revised service life. The amount is expected to be equal to the gross book value of the prior year plus the prior year's additions."]
[null,null,3,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding current year's additions) under the change in policies under CGAAP.  For example, Asset A had a useful life of 20 years under CGAAP without the change in policies.  On January 1 of the year of policy changes, Asset A was 3 years depreciated. As a result, Asset A would have a remaining service life of 17 years (20 years less 3 years) as at January 1 of the year of policy changes.  Due to making the change in policies under CGAAP, management re-assessed the asset useful lives and concluded that the revised useful life of Asset A is now 30 years. Therefore, the average remaining useful life of the opening balance of Asset A is determined to be 27 years (30 years less 3 years) under the revised CGAAP as at January 1 of the year of policy changes."]
[null,null,4,"The useful life used should be consistent with the OEB's regulatory accounting policies as set out in the  Accounting Procedures Handbook for Electricity Distributors, effective Jan. 1, 2012 and also with the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, and the Kinectrics Report."]
[null,null,5,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[null,null,6,"The applicant must provide an explanation of material variances in evidence."]
[null,null,7,"This should include assets in column a (excel column C) that become fully depreciated since the date of the policy change.  The amount input in b (excel column D) should equal the net book value of the asset as at the date of depreciation policy change"]
[null,null,8,"This should include assets in column d (excel column f) that have become fully depreciated.  The amount input in e (excel column G) should equal the gross book value of the asset"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"TABLE 3-3  (Appendix 2-C)"]
[null,null,"Depreciation and Amortization Expense"]
[]
[null,null,null,null,null,"Accounting Standard",null,"MIFRS"]
[null,null,null,null,null,"Year ",null,2015]
[]
[null,null,null,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense"]
[null,null,"Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1,2013) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[null,null,1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"+E186-F186","v":0},{"$f":"+J99+K99","v":0},null,{"$f":"+H186-I186","v":0},{"$f":"+'App.2-BA_Fixed Asset Cont'!$T151","v":0},null,0,null,0,0,0,0,{"$f":"+P186+Q186+R186","v":0},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z151","v":0},{"$f":"+T186-S186","v":0}]
[null,null,1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$11+'App.2-BA_Fixed Asset Cont'!$Y$11","v":0},null,{"$f":"+E187-F187","v":0},0,null,{"$f":"+H187-I187","v":0},{"$f":"+'App.2-BA_Fixed Asset Cont'!$T152","v":0},null,0,null,0,0,0,0,{"$f":"+P187+Q187+R187","v":0},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z152","v":0},{"$f":"+T187-S187","v":0}]
[null,null,1805,"Land",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$12+'App.2-BA_Fixed Asset Cont'!$Y$12+'App.2-BA_Fixed Asset Cont'!$S$13+'App.2-BA_Fixed Asset Cont'!$Y$13","v":256757},null,256757,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T153+'App.2-BA_Fixed Asset Cont'!$T154","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z153-'App.2-BA_Fixed Asset Cont'!$Z154","v":0},0]
[null,null,1808,"Buildings",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$14+'App.2-BA_Fixed Asset Cont'!$Y$14","v":4291.0100000000093},4291.0100000000093,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T155","v":0},0,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z155","v":0},0]
[null,null,1810,"Leasehold Improvements",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$15+'App.2-BA_Fixed Asset Cont'!$Y$15","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T156","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z156","v":0},0]
[null,null,1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$16+'App.2-BA_Fixed Asset Cont'!$Y$16","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T157","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z157","v":0},0]
[null,null,1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$17+'App.2-BA_Fixed Asset Cont'!$Y$17","v":10908603.400000002},null,10908603.400000002,278138.45999999996,null,278138.45999999996,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T158","v":75350},{"$f":"+G192/(T192-R192-Q192)","v":36.165270680276365},{"$f":"1/L192","v":2.765083687166691E-2},45,{"$f":"1/N192","v":2.2222222222222223E-2},{"$f":"+G192/L192","v":301632.01311111113},{"$f":"+J192/N192","v":6180.8546666666662},{"$f":"+K192*0.5/N192","v":837.22222222222217},{"$f":"+P192+Q192+R192","v":308650.09000000003},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z158","v":308650.09000000003},0]
[null,null,1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$18+'App.2-BA_Fixed Asset Cont'!$Y$18","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T159","v":0},null,0,null,0,0,0,0,{"$f":"+P193+Q193+R193","v":0},0,0]
[null,null,1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$19+'App.2-BA_Fixed Asset Cont'!$Y$19","v":15420367.42},null,15420367.42,3344218.02,null,3344218.02,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T160","v":5142006.51},40.297024028975812,{"$f":"1/L194","v":2.4815728309885716E-2},45,{"$f":"1/N194","v":2.2222222222222223E-2},{"$f":"+G194/L194","v":382667.64833333337},{"$f":"+J194/N194","v":74315.956000000006},{"$f":"+K194*0.5/N194","v":57133.405666666666},514117.01000000007,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z160","v":514117.01},0]
[null,null,1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$20+'App.2-BA_Fixed Asset Cont'!$Y$20-$E$21","v":5632977.1199999973},null,{"$f":"+E195-F195","v":5632977.1199999973},1470501.48,null,1470501.48,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T161-K196","v":1637018.3900000001},51.579315195889485,{"$f":"1/L195","v":1.9387616842181207E-2},60,{"$f":"1/N195","v":1.6666666666666666E-2},109210.00208333333,{"$f":"+J195/N195","v":24508.358},13641.819916666667,147360.18,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z161-T196","v":147360.18},0]
[null,null,1835,"Overhead Conductors & Devices-switches",{"$f":"1584199+1474615","v":3058814},null,{"$f":"+E196-F196","v":3058814},377705,null,377705,{"$f":"72798.3+92238.21","v":165036.51},20.641828518600992,{"$f":"1/L196","v":4.8445320582857714E-2},30,{"$f":"1/N196","v":3.3333333333333333E-2},148185.22483333334,12590.166666666666,2750.6085000000003,163526,{"$f":"87895+75631","v":163526},0]
[null,null,1840,"Underground Conduit",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$22+'App.2-BA_Fixed Asset Cont'!$Y$22-6943713","v":5299734.67},null,5299734.67,1942234.52,null,1942234.52,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T163","v":4229316.1399999997},20.475748075781688,{"$f":"1/L197","v":4.8838264482399071E-2},60,1.6666666666666666E-2,258829.84349999999,32370.575333333334,35244.301166666664,326444.71999999997,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z163","v":326444.71999999997},0]
[null,null,1845,"Underground Conductors & Devices-DB",1638368,null,1638368,0,null,0,0,16.159588522128239,6.1882763823512175E-2,35,{"$f":"1/N198","v":2.8571428571428571E-2},101386.74,0,0,101386.74,101386.74,0]
[null,null,1845,"Underground Conductors & Devices-IB",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$23+'App.2-BA_Fixed Asset Cont'!$Y$23-$E$23+7330262","v":13580179.120000001},null,13580179.120000001,2516795,null,2516795,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T164","v":1693574.25},31.010876651776066,3.2246750429827907E-2,40,{"$f":"1/N199","v":2.5000000000000001E-2},437916.64687499998,{"$f":"+J199/N199","v":62919.875},21169.678124999999,522006.19999999995,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z164-T198","v":522006.19999999995},0]
[null,null,1850,"Line Transformers",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$24+'App.2-BA_Fixed Asset Cont'!$Y$24-$E$26-4517582","v":11709973.450000001},null,{"$f":"+E200-F200","v":11709973.450000001},{"$f":"+J113+K113+H201","v":2115841.09},null,2115841.09,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T165","v":1431231.4999999998},18.888635143633213,5.2941887669267079E-2,40,{"$f":"1/N200/100%","v":2.5000000000000001E-2},619948.09899999993,52896.027249999999,17890.393749999996,690734.52,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z165-T201","v":690734.52},0]
[null,null,null,"Line Transformers",null,null,{"$f":"+E201-F201","v":0},null,null,0,null,null,0,null,0,null,null,null,0,null,0]
[null,null,1855,"Services (Overhead )",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$25+'App.2-BA_Fixed Asset Cont'!$Y$25+'App.2-BA_Fixed Asset Cont'!$S$26+'App.2-BA_Fixed Asset Cont'!$Y$26+4131033-$E$28","v":1812478.3499999996},null,{"$f":"+E202-F202","v":1812478.3499999996},{"$f":"+J115+K115","v":192084.64},null,192084.64,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T166","v":137645.74},28.531071942216954,{"$f":"1/L202","v":3.5049506798246741E-2},40,{"$f":"1/N202","v":2.5000000000000001E-2},63526.472250000021,4802.116,1720.5717499999998,70049.160000000018,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z166","v":70049.160000000033},0]
[null,null,1855,"Services (Underground)",{"$f":"4139248+4131033","v":8270281},null,8270281,435451.95,null,435451.95,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T167","v":430026},23.318191591284215,4.2884972279487413E-2,35,2.8571428571428571E-2,354670.77142857143,0,6143.2285714285717,360814,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z167","v":360814},0]
[null,null,1860,"Meters",1276931,null,1276931,194876.05000000002,null,194876.05000000002,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T168-K205","v":132541.81},33.6013326950753,2.9760724346107933E-2,30,3.3333333333333333E-2,38002.391499999947,{"$f":"+J204/N204","v":6495.8683333333338},2209.0301666666664,46707.289999999943,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z168-T205-T206","v":46707.28999999995},0]
[null,null,1860,"Meters (Smart Meters)",{"$f":"4240379+134207.7","v":4374586.7},null,4374586.7,165067.95000000001,null,165067.95000000001,98609.69,9.2793320696134263,0.10776637720236901,12,8.3333333333333329E-2,471433.36041666672,13755.6625,4108.7370833333334,489297.76,489297.76,0]
[null,null,1860,"Meters (Intangibles)",{"$f":"126013+317761+10224+26400","v":480398},null,480398,11238.86,null,11238.86,0,5.3611732795779359,0.18652633441438141,5,0.2,{"$f":"+G206/L206","v":89606.877999999997},2247.7719999999999,0,91854.65,91854.65,0]
[null,null,1905,"Land",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$29+'App.2-BA_Fixed Asset Cont'!$Y$29","v":182214.88},null,182214.88,0,null,0,0,null,0,null,null,null,0,0,0,null,0]
[null,null,1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$30+'App.2-BA_Fixed Asset Cont'!$Y$30","v":3356863.94},null,3356863.94,545229,null,545229,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T170","v":-3524.7},29.067707118589432,{"$f":"1/L208","v":3.4402438276959185E-2},50,{"$f":"1/N208","v":0.02},{"$f":"+G208/L208","v":115484.30450000001},{"$f":"+J208/N208","v":10904.58},{"$f":"+K208*0.5/N208","v":-35.247},126353.63750000001,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z170","v":126353.63750000001},0]
[null,null,1908,"Buildings & Fixtures, HVAC",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$31+'App.2-BA_Fixed Asset Cont'!$Y$31","v":0},null,0,8700,null,8700,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T171","v":128536.25},0,0,10,0.1,0,{"$f":"+J209/N209","v":870},6426.8125,7296.8125,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z171","v":7296.8125},0]
[null,null,1908,"Buildings & Fixtures-Roof, Paving/Parking ",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$32+'App.2-BA_Fixed Asset Cont'!$Y$32++'App.2-BA_Fixed Asset Cont'!$S$33+'App.2-BA_Fixed Asset Cont'!$Y$33","v":188439},null,188439,291010,null,291010,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T172","v":59785},18.961123017235998,0,19.347999999999999,5.168492867479843E-2,{"$f":"+G210/L210","v":9938.1771759354961},15040.831093653091,1544.9917304114122,26524,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z173+-'App.2-BA_Fixed Asset Cont'!$Z172","v":26524},0]
[null,null,1910,"Leasehold Improvements",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$34+'App.2-BA_Fixed Asset Cont'!$Y$34","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T174","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z174","v":0},0]
[null,null,1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$35+'App.2-BA_Fixed Asset Cont'!$Y$35","v":165400.82999999996},null,165400.82999999996,55558,null,55558,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T175","v":98495.56},6.7913360560404739,{"$f":"1/L212","v":0.14724643159287659},10,{"$f":"1/N212","v":0.1},{"$f":"+G212/L212","v":24354.682000000004},{"$f":"+J212/N212","v":5555.8},{"$f":"+K212*0.5/N212","v":4924.7780000000002},34835.26,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z175","v":34835.26},0]
[null,null,1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$36+'App.2-BA_Fixed Asset Cont'!$Y$36","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T176","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z176","v":0},0]
[null,null,1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$37+'App.2-BA_Fixed Asset Cont'!$Y$37","v":238725.7899999998},null,238725.7899999998,228355.38,null,228355.38,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T177","v":98876.78},{"$f":"+G214/(T214-R214-Q214)","v":4.279588456344686},{"$f":"1/L214","v":0.23366732810895735},4,{"$f":"1/N214","v":0.25},{"$f":"+G214/L214","v":55782.417500000003},{"$f":"+J214/N214","v":57088.845000000001},{"$f":"+K214*0.5/N214","v":12359.5975},125230.86000000002,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z177","v":125230.86},0]
[null,null,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$38+'App.2-BA_Fixed Asset Cont'!$Y$38","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T178","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z178","v":0},0]
[null,null,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$39+'App.2-BA_Fixed Asset Cont'!$Y$39","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T179","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z179","v":0},0]
[null,null,1925,"Computer Equip.-Software (Application)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$40+'App.2-BA_Fixed Asset Cont'!$Y$40","v":367684.16000000015},null,367684.16000000015,306097.5,null,306097.5,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T180","v":128310.90000000001},{"$f":"+G217/(T217-R217-Q217)","v":7.5154456522183501},{"$f":"1/L217","v":0.13305930829329168},5,0,{"$f":"+G217/L217","v":48923.8},{"$f":"+J217/N217","v":61219.5},{"$f":"+K217*0.5/N217","v":12831.09},122974.39,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z180","v":122974.39},0]
[null,null,1925,"Computer Equip.-Software (Application)",null,null,{"$f":"+E218-F218","v":0},85323,null,{"$f":"+H218-I218","v":85323},{"$f":"+'App.2-BA_Fixed Asset Cont'!$T181","v":13935.3},0,0,3,0,0,{"$f":"+J218/N218","v":28441},{"$f":"+K218*0.5/N218","v":2322.5499999999997},{"$f":"+P218+Q218+R218","v":30763.55},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z181","v":30763.55},0]
[null,null,1930,"Transportation Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$42+'App.2-BA_Fixed Asset Cont'!$Y$42","v":0},null,0,{"$f":"+J132+K132","v":0},null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T182","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z182","v":0},0]
[null,null,1935,"Stores Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$43+'App.2-BA_Fixed Asset Cont'!$Y$43","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T183","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z183","v":0},0]
[null,null,1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$44+'App.2-BA_Fixed Asset Cont'!$Y$44","v":856.79999999999973},856.79999999999973,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T184","v":0},null,0,5,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z184","v":0},0]
[null,null,1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$45+'App.2-BA_Fixed Asset Cont'!$Y$45","v":4181.8099999999977},4181.8099999999977,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T185","v":0},null,0,5,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z185","v":0},0]
[null,null,1950,"Power Operated Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$46+'App.2-BA_Fixed Asset Cont'!$Y$46","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T186","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z186","v":0},0]
[null,null,1955,"Communications Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$47+'App.2-BA_Fixed Asset Cont'!$Y$47","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T187","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z187","v":0},0]
[null,null,1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$48+'App.2-BA_Fixed Asset Cont'!$Y$48","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T188","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z188","v":0},0]
[null,null,1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$49+'App.2-BA_Fixed Asset Cont'!$Y$49","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T189","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z189","v":0},0]
[null,null,1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$50+'App.2-BA_Fixed Asset Cont'!$Y$50","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T190","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z190","v":0},0]
[null,null,1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$51+'App.2-BA_Fixed Asset Cont'!$Y$51","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T191","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z191","v":0},0]
[null,null,1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$52+'App.2-BA_Fixed Asset Cont'!$Y$52","v":627868.11000000057},null,627868.11000000057,153768.41,null,153768.41,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T192","v":45751.12},6.0207229059877383,{"$f":"1/L229","v":0.16609301168892501},15,{"$f":"1/N229","v":6.6666666666666666E-2},{"$f":"+G229/L229","v":104284.50533333335},{"$f":"+J229/N229","v":10251.227333333334},{"$f":"+K229*0.5/N229","v":1525.0373333333334},116060.77,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z192","v":116060.77},0]
[null,null,1980,"System Supervisor Equipment-Scada",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$53+'App.2-BA_Fixed Asset Cont'!$Y$53","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T193","v":0},null,0,null,0,0,0,0,{"$f":"+P230+Q230+R230","v":0},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z193","v":0},0]
[null,null,1985,"Miscellaneous Fixed Assets",0,null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T194","v":0},null,0,null,0,0,0,0,0,0,0]
[null,null,1990,"Other Tangible Property",0,null,0,0,null,0,null,null,0,null,0,0,0,0,0,null,0]
[null,null,1995,"Contributions & Grants",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$55+'App.2-BA_Fixed Asset Cont'!$Y$55","v":-21312029.43},null,-21312029.43,-5137004,null,-5137004,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T195","v":-10178882.35},29.135790830199866,{"$f":"1/L233","v":3.4322047609000497E-2},47.97,0.47970000000000002,{"$f":"+G233/L233","v":-731472.48874087981},{"$f":"+J233/N233","v":-107087.8465707734},{"$f":"+K233*0.5/N233","v":-106096.33468834688},-944656.67,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z195","v":-944656.67},0]
[null,null,null,"Total",{"$f":"SUM(E186:E233)","v":67544946.129999995},9329.6200000000063,67535616.50999999,9581190.3100000005,0,9581190.3100000005,5563640.4000000022,null,null,null,null,{"$f":"SUM(P186:P233)","v":3004311.4890997382},375367.16860621306,98652.272294048642,3478330.9299999988,3478330.9299999988,0]
[]
[]
[null,null,"General:","Applicants are to complete this appendix to show the reasonability of the depreciation expense that is included in rate base via. Accumulated depreciation and the revenue requirement."]
[null,null,null,"Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Balances presented in the table should exclude asset retirement obligations (AROs) and the related depreciation and accretion expense. These should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]
[]
[]
[null,null,"Notes:"]
[null,null,1,"This is the net book value of assets that existed as at the date of the utility's change in depreciation policies (i.e. as at Jan. 1, 2012 or Jan. 1, 2013).  These assets are to be depreciated at the average remaining service life. This amount will not change in years subsequent to the date of the utility's change in depreciation policies.  This column is expected to be used until the assets that existed as at the date of the utility's change in depreciation policies are fully depreciated."]
[null,null,2,"This is the opening gross book value of assets that have been acquired after the date of the utilities change in depreciation policies (i.e. additions starting in 2012/2013 for those who changed policies Jan. 1, 2012/2013). These assets are to be depreciated at the revised service life. The amount is expected to be equal to the gross book value of the prior year plus the prior year's additions."]
[null,null,3,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding current year's additions) under the change in policies under CGAAP.  For example, Asset A had a useful life of 20 years under CGAAP without the change in policies.  On January 1 of the year of policy changes, Asset A was 3 years depreciated. As a result, Asset A would have a remaining service life of 17 years (20 years less 3 years) as at January 1 of the year of policy changes.  Due to making the change in policies under CGAAP, management re-assessed the asset useful lives and concluded that the revised useful life of Asset A is now 30 years. Therefore, the average remaining useful life of the opening balance of Asset A is determined to be 27 years (30 years less 3 years) under the revised CGAAP as at January 1 of the year of policy changes."]
[null,null,4,"The useful life used should be consistent with the OEB's regulatory accounting policies as set out in the  Accounting Procedures Handbook for Electricity Distributors, effective Jan. 1, 2012 and also with the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, and the Kinectrics Report."]
[null,null,5,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[null,null,6,"The applicant must provide an explanation of material variances in evidence."]
[null,null,7,"This should include assets in column a (excel column C) that become fully depreciated since the date of the policy change.  The amount input in b (excel column D) should equal the net book value of the asset as at the date of depreciation policy change"]
[null,null,8,"This should include assets in column d (excel column f) that have become fully depreciated.  The amount input in e (excel column G) should equal the gross book value of the asset"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"TABLE 3-4  (Appendix 2-C)"]
[null,null,"Depreciation and Amortization Expense"]
[]
[null,null,null,null,null,"Accounting Standard",null,"MIFRS"]
[null,null,null,null,null,"Year ",null,2016]
[]
[null,null,null,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense"]
[null,null,"Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1,2013) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[null,null,1611,"Computer Equip.-Software (Application)",{"$f":"'App.2-BA_Fixed Asset Cont'!$S$40+'App.2-BA_Fixed Asset Cont'!$Y$40","v":367684.16000000015},284987,{"$f":"+E273-F273","v":82697.160000000149},{"$f":"+H217+K217","v":434408.4},null,{"$f":"+H273-I273","v":434408.4},76208,2.3399847720624596,0,5,0,{"$f":"+ROUND(G273/L273,2)","v":35340.9},{"$f":"+ROUND(J273/N273,2)","v":86881.68},{"$f":"+K273*0.5/N273","v":7620.8},{"$f":"+P273+Q273+R273","v":129843.37999999999},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z222-T274","v":129843.38},{"$f":"+T273-S273","v":0}]
[null,null,1611,"Computer Equip.-Software (Server)",null,null,0,{"$f":"+H218+K218","v":99258.3},null,{"$f":"+H274-I274","v":99258.3},0,0,0,3,0,{"$f":"+F274/5*0.5","v":0},{"$f":"ROUND(+J274/N274-(43791/3*0.5),2)","v":25787.599999999999},{"$f":"+K274*0.5/N274","v":0},{"$f":"+P274+Q274+R274","v":25787.599999999999},25787.599999999999,0]
[null,null,1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$11+'App.2-BA_Fixed Asset Cont'!$Y$11","v":0},null,{"$f":"+E275-F275","v":0},{"$f":"+J187+K187","v":0},null,{"$f":"+H275-I275","v":0},{"$f":"+'App.2-BA_Fixed Asset Cont'!$T223","v":0},null,0,null,0,0,0,0,{"$f":"+P275+Q275+R275","v":0},0,0]
[null,null,1805,"Land",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$12+'App.2-BA_Fixed Asset Cont'!$Y$12+'App.2-BA_Fixed Asset Cont'!$S$13+'App.2-BA_Fixed Asset Cont'!$Y$13","v":256757},null,256757,0,null,0,0,null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z224-'App.2-BA_Fixed Asset Cont'!$Z225","v":0},0]
[null,null,1808,"Buildings",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$14+'App.2-BA_Fixed Asset Cont'!$Y$14","v":4291.0100000000093},4291.0100000000093,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T226","v":0},0,0,null,0,null,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z226","v":0},0]
[null,null,1810,"Leasehold Improvements",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$15+'App.2-BA_Fixed Asset Cont'!$Y$15","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T227","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z227","v":0},0]
[null,null,1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$16+'App.2-BA_Fixed Asset Cont'!$Y$16","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T228","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z228","v":0},0]
[null,null,1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$17+'App.2-BA_Fixed Asset Cont'!$Y$17","v":10908603.400000002},null,10908603.400000002,353488.45999999996,null,353488.45999999996,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T229","v":913059},{"$f":"+G280/(T280-R280-Q280)","v":36.165320105231181},{"$f":"1/L280","v":2.7650799082941165E-2},45,{"$f":"1/N280","v":2.2222222222222223E-2},{"$f":"+G280/L280","v":301631.60088888893},{"$f":"+J280/N280","v":7855.2991111111105},{"$f":"+K280*0.5/N280","v":10145.1},{"$f":"+P280+Q280+R280","v":319632},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z229","v":319632},0]
[null,null,1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$18+'App.2-BA_Fixed Asset Cont'!$Y$18","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T230","v":0},null,0,null,0,0,0,0,{"$f":"+P281+Q281+R281","v":0},0,0]
[null,null,1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$19+'App.2-BA_Fixed Asset Cont'!$Y$19","v":15420367.42},null,15420367.42,8486224.5299999993,null,8486224.5299999993,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T231","v":3559782},40.471164056218342,{"$f":"1/L282","v":2.4708950763336179E-2},45,{"$f":"1/N282","v":2.2222222222222223E-2},{"$f":"+G282/L282","v":381021.09933333338},{"$f":"+J282/N282","v":188582.76733333332},{"$f":"+K282*0.5/N282","v":39553.133333333331},609157,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z231","v":609157},0]
[null,null,1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$20+'App.2-BA_Fixed Asset Cont'!$Y$20-$E$21","v":5632977.1199999973},null,{"$f":"+E283-F283","v":5632977.1199999973},3107519.87,null,3107519.87,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T232-K284","v":1537725.38},51.579021469559564,{"$f":"1/L283","v":1.9387727248570834E-2},60,{"$f":"1/N283","v":1.6666666666666666E-2},109210.62400000001,51791.997833333335,12814.378166666665,173817,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z232-T284","v":173817},0]
[null,null,1835,"Overhead Conductors & Devices-switches",{"$f":"1584199+1474615","v":3058814},null,{"$f":"+E284-F284","v":3058814},542741.51,null,542741.51,{"$f":"143746.35+208736.27","v":352482.62},20.641872931376692,{"$f":"1/L284","v":4.8445216348558633E-2},30,{"$f":"1/N284","v":3.3333333333333333E-2},148184.90600000002,18091.383666666668,5874.7103333333334,172151,{"$f":"91504+80647","v":172151},0]
[null,null,1840,"Underground Conduit",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$22+'App.2-BA_Fixed Asset Cont'!$Y$22-6943713","v":5299734.67},null,5299734.67,6171550.6600000001,null,6171550.6600000001,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T234","v":989075},20.477038647665143,{"$f":"1/L285","v":4.8835186435223298E-2},60,1.6666666666666666E-2,258813.5306666666,102859.17766666667,8242.2916666666661,369914.99999999994,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z234","v":369915},0]
[null,null,1845,"Underground Conductors & Devices-DB",1638368,null,1638368,0,null,0,0,16.5789233487084,6.0317547706009882E-2,35,{"$f":"1/N286","v":2.8571428571428571E-2},98822.34,0,0,98822.34,98822.34,0]
[null,null,1845,"Underground Conductors & Devices-IB",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$23+'App.2-BA_Fixed Asset Cont'!$Y$23-$E$23+7330262","v":13580179.120000001},null,13580179.120000001,4210369.25,null,4210369.25,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T235","v":1434217},30.802807735291626,3.246457298937306E-2,40,{"$f":"1/N287","v":2.5000000000000001E-2},440874.71625,105259.23125,17927.712500000001,564061.66,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z235-T286","v":564061.66},0]
[null,null,1850,"Line Transformers",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$24+'App.2-BA_Fixed Asset Cont'!$Y$24-4517582","v":11709973.450000001},null,{"$f":"+E288-F288","v":11709973.450000001},3547072.59,null,3547072.59,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T236-K289","v":1463479},18.888616900881299,5.2941938800894539E-2,40,{"$f":"1/N288/100%","v":2.5000000000000001E-2},619948.69774999993,88676.81474999999,18293.487499999999,726919,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z236-T289","v":726919},0]
[null,null,null,"Line Transformers",null,null,{"$f":"+E289-F289","v":0},0,null,0,null,null,0,null,0,null,null,null,0,null,0]
[null,null,1855,"Services (Overhead )",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$25+'App.2-BA_Fixed Asset Cont'!$Y$25+'App.2-BA_Fixed Asset Cont'!$S$26+'App.2-BA_Fixed Asset Cont'!$Y$26+4131033-$E$28","v":1812478.3499999996},null,{"$f":"+E290-F290","v":1812478.3499999996},329730.38,null,329730.38,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T237","v":228434},28.531142342105451,{"$f":"1/L290","v":3.5049420314455071E-2},40,{"$f":"1/N290","v":2.5000000000000001E-2},63526.315499999997,8243.2595000000001,2855.4250000000002,74625,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z237","v":74625},0]
[null,null,1855,"Services (Underground)",{"$f":"4139248+4131033","v":8270281},null,8270281,865477.95,null,865477.95,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T238","v":643035},24.348285643473019,4.1070653377523005E-2,35,2.8571428571428571E-2,339665.84428571432,24727.941428571427,9186.2142857142862,373580,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z238","v":373580},0]
[null,null,1860,"Meters",1276931,null,1276931,327417.86,null,327417.86,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T239-K293","v":214324},33.607051577303373,2.9755659989981184E-2,30,3.3333333333333333E-2,37995.924666666659,10913.928666666667,3572.0666666666666,52481.919999999991,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z239-T293-T294","v":52481.919999999998},0]
[null,null,1860,"Meters (Smart Meters)",{"$f":"4240379+134207.7","v":4374586.7},null,4374586.7,263677.64,null,263677.64,116286,9.2790046916110533,0.10777017937107827,12,8.3333333333333329E-2,471449.99333333335,21973.136666666669,4845.25,498268.38,498268.38,0]
[null,null,1860,"Meters (Intangibles)",{"$f":"126013+317761+10224+26400","v":480398},480398,0,11238.86,null,11238.86,0,0,0,5,0.2,{"$f":"+F294/5*0.5+834","v":48873.8},{"$f":"+J294/N294+0.128","v":2247.9},{"$f":"+K294*0.5/N294","v":0},51121.700000000004,51121.7,0]
[null,null,1905,"Land",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$29+'App.2-BA_Fixed Asset Cont'!$Y$29","v":182214.88},null,182214.88,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T240","v":0},null,0,null,null,null,0,0,0,null,0]
[null,null,1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$30+'App.2-BA_Fixed Asset Cont'!$Y$30-E297","v":3356863.94},null,3356863.94,541704.30000000005,null,541704.30000000005,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T241","v":48934},29.067639284879725,{"$f":"1/L296","v":3.4402518560224998E-2},50,{"$f":"1/N296","v":0.02},{"$f":"+G296/L296","v":115484.57400000001},{"$f":"+J296/N296","v":10834.086000000001},{"$f":"+K296*0.5/N296","v":489.34},126808,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z241","v":126808},0]
[null,null,1908,"Buildings & Fixtures, HVAC",null,null,0,137236.25,null,137236.25,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T242","v":42775},0,0,10,0.1,null,{"$f":"+ROUND(J297/N297,2)","v":13723.63},{"$f":"+ROUND(K297*0.5/N297,2)","v":2138.75},15862.38,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z242","v":15862.38},0]
[null,null,1908,"Buildings & Fixtures-Roof, Paving/Parking ",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$32+'App.2-BA_Fixed Asset Cont'!$Y$32++'App.2-BA_Fixed Asset Cont'!$S$33+'App.2-BA_Fixed Asset Cont'!$Y$33","v":188439},null,188439,350795,null,350795,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T244++'App.2-BA_Fixed Asset Cont'!$T243","v":74900},19.032242768700211,0,19.422000000000001,5.1488003295232211E-2,{"$f":"+G298/L298","v":9901.040160642573},{"$f":"+J298/N298","v":18061.734115950982},1928.2257234064461,29891,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z243+-'App.2-BA_Fixed Asset Cont'!$Z244","v":29891},0]
[null,null,1910,"Leasehold Improvements",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$34+'App.2-BA_Fixed Asset Cont'!$Y$34","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T245","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z245","v":0},0]
[null,null,1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$35+'App.2-BA_Fixed Asset Cont'!$Y$35","v":165400.82999999996},null,165400.82999999996,154053.56,null,154053.56,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T246","v":61336},8.0024228737707812,{"$f":"1/L300","v":0.12496215405932366},10,{"$f":"1/N300","v":0.1},{"$f":"+G300/L300","v":20668.843999999997},{"$f":"+J300/N300","v":15405.356},{"$f":"+K300*0.5/N300","v":3066.8},39141,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z246","v":39141},0]
[null,null,1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$36+'App.2-BA_Fixed Asset Cont'!$Y$36","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T247","v":0},null,0,null,0,0,null,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z247","v":0},0]
[null,null,1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$37+'App.2-BA_Fixed Asset Cont'!$Y$37","v":238725.7899999998},238725.7899999998,0,{"$f":"+J214+K214","v":327232.16000000003},null,327232.16000000003,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T248","v":32633},0,0,4,{"$f":"1/N302","v":0.25},0,{"$f":"+J302/N302-0.165","v":81807.875000000015},{"$f":"+K302*0.5/N302","v":4079.125},85887.000000000015,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z248","v":85887},0]
[null,null,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$38+'App.2-BA_Fixed Asset Cont'!$Y$38","v":0},null,0,{"$f":"+J215+K215","v":0},null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T249","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z249","v":0},0]
[null,null,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$39+'App.2-BA_Fixed Asset Cont'!$Y$39","v":0},null,0,{"$f":"+J216+K216","v":0},null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T250","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z250","v":0},0]
[null,null,1925,"Computer Equip.-Software (Application)",null,null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T251","v":0},0,0,5,0,0,{"$f":"+J305/N305","v":0},{"$f":"+K305*0.5/N305","v":0},0,0,0]
[null,null,1930,"Transportation Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$42+'App.2-BA_Fixed Asset Cont'!$Y$42","v":0},null,0,{"$f":"+J219+K219","v":0},null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T253","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z253","v":0},0]
[null,null,1935,"Stores Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$43+'App.2-BA_Fixed Asset Cont'!$Y$43","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T254","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z254","v":0},0]
[null,null,1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$44+'App.2-BA_Fixed Asset Cont'!$Y$44","v":856.79999999999973},856.79999999999973,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T255","v":0},null,0,5,0,null,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z255","v":0},0]
[null,null,1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$45+'App.2-BA_Fixed Asset Cont'!$Y$45","v":4181.8099999999977},4181.8099999999977,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T256","v":0},null,0,5,0,null,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z256","v":0},0]
[null,null,1950,"Power Operated Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$46+'App.2-BA_Fixed Asset Cont'!$Y$46","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T257","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z257","v":0},0]
[null,null,1955,"Communications Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$47+'App.2-BA_Fixed Asset Cont'!$Y$47","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T258","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z258","v":0},0]
[null,null,1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$48+'App.2-BA_Fixed Asset Cont'!$Y$48","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T259","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z259","v":0},0]
[null,null,1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$49+'App.2-BA_Fixed Asset Cont'!$Y$49","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T260","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z260","v":0},0]
[null,null,1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$50+'App.2-BA_Fixed Asset Cont'!$Y$50","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T261","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z261","v":0},0]
[null,null,1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$51+'App.2-BA_Fixed Asset Cont'!$Y$51","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T262","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z262","v":0},0]
[null,null,1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$52+'App.2-BA_Fixed Asset Cont'!$Y$52","v":627868.11000000057},null,627868.11000000057,199519.53,null,199519.53,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T263","v":73575},6.0433414193158361,{"$f":"1/L316","v":0.1654713726422575},15,{"$f":"1/N316","v":6.6666666666666666E-2},{"$f":"+G316/L316","v":103894.198},{"$f":"+J316/N316","v":13301.302},{"$f":"+K316*0.5/N316","v":2452.5},119648,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z263","v":119648},0]
[null,null,1980,"System Supervisor Equipment-Scada",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$53+'App.2-BA_Fixed Asset Cont'!$Y$53","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T264","v":0},null,0,null,0,0,0,0,{"$f":"+P317+Q317+R317","v":0},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z264","v":0},0]
[null,null,1985,"Miscellaneous Fixed Assets",0,null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T265","v":0},null,0,null,0,0,0,0,0,0,0]
[null,null,1990,"Other Tangible Property",0,null,0,0,null,0,null,null,0,null,0,0,0,0,0,null,0]
[null,null,1995,"Contributions & Grants",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$55+'App.2-BA_Fixed Asset Cont'!$Y$55","v":-21312029.43},null,-21312029.43,-15315886.35,null,-15315886.35,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T266","v":-3094765},42.511811707468624,{"$f":"1/L320","v":2.3522874228018763E-2},47.97,0.47970000000000002,{"$f":"+G320/L320","v":-501320.18782572437},{"$f":"+J320/N320","v":-319280.51594746718},{"$f":"+K320*0.5/N320","v":-32257.296226808423},-852858,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z266","v":-852858},0]
[null,null,null,"Total",{"$f":"SUM(E273:E320)","v":67544946.129999995},1013440.4099999999,66531505.719999991,15144830.709999995,0,15144830.709999995,8767495,null,null,null,null,{"$f":"SUM(P273:P320)","v":3103988.7610095209},577745.58504149993,122828.013948979,3804562.3599999994,3804562.3599999994,0]
[]
[]
[null,null,"General:","Applicants are to complete this appendix to show the reasonability of the depreciation expense that is included in rate base via. Accumulated depreciation and the revenue requirement."]
[null,null,null,"Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Balances presented in the table should exclude asset retirement obligations (AROs) and the related depreciation and accretion expense. These should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]
[]
[]
[null,null,"Notes:"]
[null,null,1,"This is the net book value of assets that existed as at the date of the utility's change in depreciation policies (i.e. as at Jan. 1, 2012 or Jan. 1, 2013).  These assets are to be depreciated at the average remaining service life. This amount will not change in years subsequent to the date of the utility's change in depreciation policies.  This column is expected to be used until the assets that existed as at the date of the utility's change in depreciation policies are fully depreciated."]
[null,null,2,"This is the opening gross book value of assets that have been acquired after the date of the utilities change in depreciation policies (i.e. additions starting in 2012/2013 for those who changed policies Jan. 1, 2012/2013). These assets are to be depreciated at the revised service life. The amount is expected to be equal to the gross book value of the prior year plus the prior year's additions."]
[null,null,3,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding current year's additions) under the change in policies under CGAAP.  For example, Asset A had a useful life of 20 years under CGAAP without the change in policies.  On January 1 of the year of policy changes, Asset A was 3 years depreciated. As a result, Asset A would have a remaining service life of 17 years (20 years less 3 years) as at January 1 of the year of policy changes.  Due to making the change in policies under CGAAP, management re-assessed the asset useful lives and concluded that the revised useful life of Asset A is now 30 years. Therefore, the average remaining useful life of the opening balance of Asset A is determined to be 27 years (30 years less 3 years) under the revised CGAAP as at January 1 of the year of policy changes."]
[null,null,4,"The useful life used should be consistent with the OEB's regulatory accounting policies as set out in the  Accounting Procedures Handbook for Electricity Distributors, effective Jan. 1, 2012 and also with the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, and the Kinectrics Report."]
[null,null,5,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[null,null,6,"The applicant must provide an explanation of material variances in evidence."]
[null,null,7,"This should include assets in column a (excel column C) that become fully depreciated since the date of the policy change.  The amount input in b (excel column D) should equal the net book value of the asset as at the date of depreciation policy change"]
[null,null,8,"This should include assets in column d (excel column f) that have become fully depreciated.  The amount input in e (excel column G) should equal the gross book value of the asset"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"TABLE 3-5   (Appendix 2-C)"]
[null,null,"Depreciation and Amortization Expense"]
[]
[null,null,null,null,null,"Accounting Standard",null,"MIFRS"]
[null,null,null,null,null,"Year ",null,2017]
[]
[null,null,null,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense"]
[null,null,"Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1,2013) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[null,null,1610,"Miscellaneous Intangible Plant",406565,367554,{"$f":"+E360-F360","v":39011},879,null,{"$f":"+H360-I360","v":879},{"$f":"+'App.2-BA_Fixed Asset Cont'!$T293","v":0},4.4800000000000004,0,5,0,{"$f":"+ROUND(G360/L360-4352.61,2)","v":4355.2},{"$f":"+J360/N360","v":175.8},{"$f":"+K360*0.5/N360","v":0},{"$f":"+P360+Q360+R360","v":4531},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z293","v":4531},{"$f":"+T360-S360","v":0}]
[null,null,1611,"Computer Software (Formally known as Account 1925)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$40+'App.2-BA_Fixed Asset Cont'!$Y$40","v":367684.16000000015},352434,{"$f":"+E361-F361","v":15250.160000000149},{"$f":"+J273+K273","v":510616.4},null,{"$f":"+H361-I361","v":510616.4},{"$f":"+'App.2-BA_Fixed Asset Cont'!$T294-K362","v":80527},2.34,0,5,0,{"$f":"ROUND(+G361/L361,2)","v":6517.16},{"$f":"+ROUND(J361/N361,2)","v":102123.28},{"$f":"+ROUND(K361*0.5/N361,2)","v":8052.7},{"$f":"+P361+Q361+R361","v":116693.14},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z294-T362","v":116693.14},0]
[null,null,1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"+E362-F362","v":0},99258.3,43791,{"$f":"+H362-I362","v":55467.3},66270,0,0,3,0,0,{"$f":"+J362/N362-6926.18","v":11562.920000000002},{"$f":"+K362*0.5/N362","v":11045},{"$f":"+P362+Q362+R362","v":22607.920000000002},22607.919999999998,0]
[null,null,1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$11+'App.2-BA_Fixed Asset Cont'!$Y$11","v":0},null,{"$f":"+E363-F363","v":0},0,null,{"$f":"+H363-I363","v":0},{"$f":"+'App.2-BA_Fixed Asset Cont'!$T295","v":0},null,0,null,0,0,0,0,{"$f":"+P363+Q363+R363","v":0},null,0]
[null,null,1805,"Land",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$12+'App.2-BA_Fixed Asset Cont'!$Y$12+'App.2-BA_Fixed Asset Cont'!$S$13+'App.2-BA_Fixed Asset Cont'!$Y$13","v":256757},null,256757,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T296+'App.2-BA_Fixed Asset Cont'!$T297","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z296-'App.2-BA_Fixed Asset Cont'!$Z297","v":0},0]
[null,null,1808,"Buildings",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$14+'App.2-BA_Fixed Asset Cont'!$Y$14","v":4291.0100000000093},4291.0100000000093,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T298","v":0},0,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z298","v":0},0]
[null,null,1810,"Leasehold Improvements",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$15+'App.2-BA_Fixed Asset Cont'!$Y$15","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T299","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z299","v":0},0]
[null,null,1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$16+'App.2-BA_Fixed Asset Cont'!$Y$16","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T300","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z300","v":0},0]
[null,null,1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$17+'App.2-BA_Fixed Asset Cont'!$Y$17","v":10908603.400000002},null,10908603.400000002,1266547.46,null,1266547.46,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T301","v":2430342},{"$f":"+G368/(T368-R368-Q368)","v":36.809777629275715},{"$f":"1/L368","v":2.7166694949134266E-2},45,{"$f":"1/N368","v":2.2222222222222223E-2},{"$f":"+G368/L368","v":296350.70088888891},{"$f":"+J368/N368","v":28145.499111111109},{"$f":"+K368*0.5/N368","v":27003.8},{"$f":"+P368+Q368+R368","v":351500},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z301","v":351500},0]
[null,null,1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$18+'App.2-BA_Fixed Asset Cont'!$Y$18","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T302","v":0},0,0,null,0,0,0,0,{"$f":"+P369+Q369+R369","v":0},0,0]
[null,null,1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$19+'App.2-BA_Fixed Asset Cont'!$Y$19","v":15420367.42},null,15420367.42,12046006.529999999,null,12046006.529999999,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T303","v":1694240},39.261444981824447,{"$f":"1/L370","v":2.54702800791702E-2},45,{"$f":"1/N370","v":2.2222222222222223E-2},{"$f":"+G370/L370","v":392761.07711111114},{"$f":"+J370/N370","v":267689.03399999999},{"$f":"+K370*0.5/N370","v":18824.888888888891},679275,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z303","v":679275},0]
[null,null,1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$20+'App.2-BA_Fixed Asset Cont'!$Y$20-$E$21","v":5632977.1199999973},null,{"$f":"+E371-F371","v":5632977.1199999973},4645245.25,null,4645245.25,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T304-K372","v":759814.91999999993},64.065373681348134,{"$f":"1/L371","v":1.5609055914882425E-2},60,{"$f":"1/N371","v":1.6666666666666666E-2},87925.454833333337,77420.754166666666,6331.7909999999993,171678,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z304-T372","v":171678},0]
[null,null,1835,"Overhead Conductors & Devices-switches",{"$f":"1584199+1474615","v":3058814},null,{"$f":"+E372-F372","v":3058814},895224.13,null,895224.13,{"$f":"75512.88+158972.2","v":234485.08000000002},20.641844375309741,{"$f":"1/L372","v":4.8445283367998193E-2},30,{"$f":"1/N372","v":3.3333333333333333E-2},148185.111,29840.804333333333,3908.0846666666671,181934,{"$f":"95158+86776","v":181934},0]
[null,null,1840,"Underground Conduit",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$22+'App.2-BA_Fixed Asset Cont'!$Y$22-6943713","v":5299734.67},null,5299734.67,7160625.6600000001,null,7160625.6600000001,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T306","v":1018232},22.355715285779887,{"$f":"1/L373","v":4.4731290733340305E-2},60,1.6666666666666666E-2,237063.97233333331,119343.761,8485.2666666666664,364892.99999999994,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z306","v":364893},0]
[null,null,1845,"Underground Conductors & Devices-DB",1638368,null,1638368,0,null,0,0,17.027535384479155,5.8728405339948053E-2,35,{"$f":"1/N374","v":2.8571428571428571E-2},96218.74,0,0,96218.74,96218.74,0]
[null,null,1845,"Underground Conductors & Devices-IB",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$23+'App.2-BA_Fixed Asset Cont'!$Y$23-$E$23+7330262","v":13580179.120000001},null,13580179.120000001,5644586.25,null,5644586.25,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T307","v":1106138},30.194690388759653,3.3118405491988828E-2,40,{"$f":"1/N375","v":2.5000000000000001E-2},449753.87875000003,141114.65625,13826.725,604695.26,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z307-T374","v":604695.26},0]
[null,null,1850,"Line Transformers",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$24+'App.2-BA_Fixed Asset Cont'!$Y$24-$E$26-4517582","v":11709973.450000001},null,{"$f":"+E376-F376","v":11709973.450000001},5010551.59,null,5010551.59,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T308-K377","v":1551577},20.985333525475916,4.7652328174151402E-2,40,{"$f":"1/N376/100%","v":2.5000000000000001E-2},558007.49774999998,125263.78975,19394.712500000001,702666,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z308-T377","v":702666},0]
[null,null,null,"Line Transformers",null,null,{"$f":"+E377-F377","v":0},0,null,0,null,0,null,0,0,null,0,null,0,null,0]
[null,null,1855,"Services (Overhead )",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$25+'App.2-BA_Fixed Asset Cont'!$Y$25+'App.2-BA_Fixed Asset Cont'!$S$26+'App.2-BA_Fixed Asset Cont'!$Y$26+4131033-$E$28","v":1812478.3499999996},null,{"$f":"+E378-F378","v":1812478.3499999996},558164.38,null,558164.38,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T309","v":200077},28.340375746740676,{"$f":"1/L378","v":3.5285347270492921E-2},40,{"$f":"1/N378","v":2.5000000000000001E-2},63953.928000000007,13954.1095,2500.9625000000001,80409,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z309","v":80409},0]
[null,null,1855,"Services (Underground)",{"$f":"4139248+4131033","v":8270281},null,8270281,1508512.95,null,1508512.95,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T310","v":480308},24.5363727202425,4.0755820405964094E-2,35,2.8571428571428571E-2,337062.08714285714,43100.369999999995,6861.5428571428574,387024,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z310","v":387024},0]
[null,null,1860,"Meters",1276931,null,1276931,541741.86,null,541741.86,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T311-K381-K382","v":196133},18.798867182158702,5.3194694675488874E-2,30,3.3333333333333333E-2,67925.954666666687,18058.061999999998,3268.8833333333332,89252.900000000023,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z311-T381-T382","v":89252.900000000023},0]
[null,null,1860,"Meters (Smart Meters)",{"$f":"4240379+134207.7","v":4374586.7},null,4374586.7,379963.64,null,379963.64,46728,10.082051608095501,9.9186161594038896E-2,12,8.3333333333333329E-2,433898.46333333332,31663.636666666669,1947,467509.1,{"$f":"464018.1+3491","v":467509.1},0]
[null,null,1860,"Meters (Intangibles)",73833,73833,0,{"$f":"+J294+K294-879","v":10359.86},null,10359.86,0,0,0,5,0.2,0,0,0,0,0,0]
[null,null,1905,"Land",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$29+'App.2-BA_Fixed Asset Cont'!$Y$29","v":182214.88},null,182214.88,{"$f":"+J295+K295","v":0},null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T312","v":0},0,0,null,null,null,0,0,0,null,0]
[null,null,1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$30+'App.2-BA_Fixed Asset Cont'!$Y$30","v":3356863.94},null,3356863.94,{"$f":"+J296+K296","v":590638.30000000005},null,590638.30000000005,null,29.074018800436527,{"$f":"1/L384","v":3.4394969847958742E-2},50,{"$f":"1/N384","v":0.02},{"$f":"+G384/L384","v":115459.234},{"$f":"+J384/N384","v":11812.766000000001},{"$f":"+K384*0.5/N384","v":0},127272,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z313","v":127272},0]
[null,null,1908,"Buildings & Fixtures, HVAC",null,null,null,{"$f":"+J297+K297","v":180011.25},null,180011.25,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T314++'App.2-BA_Fixed Asset Cont'!$T313","v":105280},null,0,10,0.1,null,{"$f":"+ROUND(J385/N385+25,2)","v":18026.13},{"$f":"+ROUND(K385*0.5/N385,2)","v":5264},{"$f":"+P385+Q385+R385","v":23290.13},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z314","v":23290.13},0]
[null,null,1908,"Buildings & Fixtures-Roof, Paving/Parking ",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$32+'App.2-BA_Fixed Asset Cont'!$Y$32+'App.2-BA_Fixed Asset Cont'!$S$33+'App.2-BA_Fixed Asset Cont'!$Y$33","v":188439},null,188439,425695,null,425695,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T316++'App.2-BA_Fixed Asset Cont'!$T315","v":3500},{"$f":"+G386/(T386-R386-Q386)","v":17.982965525468209},0,20,0.05,{"$f":"+G386/L386","v":10478.75},{"$f":"+J386/N386","v":21284.75},87.5,31851,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z315+-'App.2-BA_Fixed Asset Cont'!$Z316","v":31851},0]
[null,null,1908,"Buildings & Fixtures-Stores Racking",0,null,{"$f":"+E387-F387","v":0},null,null,{"$f":"+H387-I387","v":0},{"$f":"+'App.2-BA_Fixed Asset Cont'!$T317","v":13096},{"$error":"#DIV/0!"},0,10,{"$f":"1/N387","v":0.1},0,0,{"$f":"+K387*0.5/N387+0.2","v":655},{"$f":"+P387+Q387+R387","v":655},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z317","v":655},0]
[null,null,1910,"Leasehold Improvements",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$34+'App.2-BA_Fixed Asset Cont'!$Y$34","v":0},null,0,{"$f":"+J299+K299","v":0},null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T318","v":0},0,0,null,0,0,0,0,0,0,0]
[null,null,1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$35+'App.2-BA_Fixed Asset Cont'!$Y$35","v":165400.82999999996},null,165400.82999999996,215389.56,null,215389.56,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T319","v":70795},9.8124077570075574,{"$f":"1/L389","v":0.10191178605331065},10,{"$f":"1/N389","v":0.1},{"$f":"+G389/L389","v":16856.294000000002},{"$f":"+J389/N389","v":21538.955999999998},{"$f":"+K389*0.5/N389","v":3539.75},41935,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z319","v":41935},0]
[null,null,1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$36+'App.2-BA_Fixed Asset Cont'!$Y$36","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T320","v":0},0,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z320","v":0},0]
[null,null,1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$37+'App.2-BA_Fixed Asset Cont'!$Y$37","v":238725.7899999998},238725.7899999998,0,359865.16000000003,null,359865.16000000003,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T321","v":51814},0,0,4,{"$f":"1/N391","v":0.25},0,{"$f":"+J391/N391-R39-9.9925","v":82966.250000000015},{"$f":"+K391*0.5/N391","v":6476.75},89443.000000000015,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z321","v":89443},0]
[null,null,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$38+'App.2-BA_Fixed Asset Cont'!$Y$38","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T322","v":0},0,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z322","v":0},0]
[null,null,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$39+'App.2-BA_Fixed Asset Cont'!$Y$39","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T323","v":0},0,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z323","v":0},0]
[null,null,1925,"Computer Equip.-Software (Application)",0,0,0,0,null,0,null,0,0,5,0,0,{"$f":"+J394/N394","v":0},{"$f":"+K394*0.5/N394","v":0},0,null,0]
[null,null,1925,"Computer Equip.-Software (Server)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$41+'App.2-BA_Fixed Asset Cont'!$Y$41","v":0},null,0,0,null,0,null,0,0,3,0,0,{"$f":"+J395/N395","v":0},0,0,null,0]
[null,null,1930,"Transportation Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$42+'App.2-BA_Fixed Asset Cont'!$Y$42","v":0},null,0,{"$f":"+J306+K306","v":0},null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T326","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z326","v":0},0]
[null,null,1935,"Stores Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$43+'App.2-BA_Fixed Asset Cont'!$Y$43","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T327","v":0},0,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z327","v":0},0]
[null,null,1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$44+'App.2-BA_Fixed Asset Cont'!$Y$44","v":856.79999999999973},856.79999999999973,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T328","v":0},0,0,5,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z328","v":0},0]
[null,null,1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$45+'App.2-BA_Fixed Asset Cont'!$Y$45","v":4181.8099999999977},4181.8099999999977,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T329","v":0},0,0,5,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z329","v":0},0]
[null,null,1950,"Power Operated Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$46+'App.2-BA_Fixed Asset Cont'!$Y$46","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T330","v":0},0,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z330","v":0},0]
[null,null,1955,"Communications Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$47+'App.2-BA_Fixed Asset Cont'!$Y$47","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T331","v":0},0,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z331","v":0},0]
[null,null,1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$48+'App.2-BA_Fixed Asset Cont'!$Y$48","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T332","v":0},0,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z332","v":0},0]
[null,null,1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$49+'App.2-BA_Fixed Asset Cont'!$Y$49","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T333","v":0},0,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z333","v":0},0]
[null,null,1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$50+'App.2-BA_Fixed Asset Cont'!$Y$50","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T334","v":0},0,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z334","v":0},0]
[null,null,1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$51+'App.2-BA_Fixed Asset Cont'!$Y$51","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T335","v":0},0,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z335","v":0},0]
[null,null,1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$52+'App.2-BA_Fixed Asset Cont'!$Y$52","v":627868.11000000057},null,627868.11000000057,273094.53000000003,null,273094.53000000003,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T336","v":36299},5.7341265109423682,{"$f":"1/L406","v":0.17439447805898795},15,{"$f":"1/N406","v":6.6666666666666666E-2},{"$f":"+G406/L406","v":109496.73133333333},{"$f":"+J406/N406","v":18206.302000000003},{"$f":"+K406*0.5/N406","v":1209.9666666666667},128912.99999999999,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z336","v":128913},0]
[null,null,1980,"System Supervisor Equipment-Scada",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$53+'App.2-BA_Fixed Asset Cont'!$Y$53","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T337","v":0},0,0,5,0.2,0,0,{"$f":"+K407*0.5/N407","v":0},0,null,0]
[null,null,1985,"Miscellaneous Fixed Assets",0,null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T338","v":0},0,0,null,0,0,0,0,0,0,0]
[null,null,1990,"Other Tangible Property",0,null,0,0,null,0,null,0,0,null,0,0,0,0,0,null,0]
[null,null,1995,"Contributions & Grants",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$55+'App.2-BA_Fixed Asset Cont'!$Y$55","v":-21312029.43},null,-21312029.43,-18410651.350000001,null,-18410651.350000001,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T339","v":-1908612},34.74981460406628,{"$f":"1/L410","v":2.8777131947143802E-2},47.97,0.47970000000000002,{"$f":"+E410/L410","v":-613299.08296852186},{"$f":"+J410/N410","v":-383795.10840108403},{"$f":"+K410*0.5/N410","v":-19893.808630393996},-1016988,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z339","v":-1016988},0]
[null,null,null,"Total",{"$f":"SUM(E360:E410)","v":67544946.129999995},1041876.4099999999,66503069.719999991,23912325.709999993,43791,23868534.709999993,8237044,{"$error":"#DIV/0!"},0.86882213390399954,679.97,1.9262873015873014,2818971.1521743359,799496.52237669355,128790.5154489711,3747258.1899999995,3747258.1899999995,0]
[]
[]
[null,null,"General:","Applicants are to complete this appendix to show the reasonability of the depreciation expense that is included in rate base via. Accumulated depreciation and the revenue requirement."]
[null,null,null,"Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Balances presented in the table should exclude asset retirement obligations (AROs) and the related depreciation and accretion expense. These should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]
[]
[]
[null,null,"Notes:"]
[null,null,1,"This is the net book value of assets that existed as at the date of the utility's change in depreciation policies (i.e. as at Jan. 1, 2012 or Jan. 1, 2013).  These assets are to be depreciated at the average remaining service life. This amount will not change in years subsequent to the date of the utility's change in depreciation policies.  This column is expected to be used until the assets that existed as at the date of the utility's change in depreciation policies are fully depreciated."]
[null,null,2,"This is the opening gross book value of assets that have been acquired after the date of the utilities change in depreciation policies (i.e. additions starting in 2012/2013 for those who changed policies Jan. 1, 2012/2013). These assets are to be depreciated at the revised service life. The amount is expected to be equal to the gross book value of the prior year plus the prior year's additions."]
[null,null,3,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding current year's additions) under the change in policies under CGAAP.  For example, Asset A had a useful life of 20 years under CGAAP without the change in policies.  On January 1 of the year of policy changes, Asset A was 3 years depreciated. As a result, Asset A would have a remaining service life of 17 years (20 years less 3 years) as at January 1 of the year of policy changes.  Due to making the change in policies under CGAAP, management re-assessed the asset useful lives and concluded that the revised useful life of Asset A is now 30 years. Therefore, the average remaining useful life of the opening balance of Asset A is determined to be 27 years (30 years less 3 years) under the revised CGAAP as at January 1 of the year of policy changes."]
[null,null,4,"The useful life used should be consistent with the OEB's regulatory accounting policies as set out in the  Accounting Procedures Handbook for Electricity Distributors, effective Jan. 1, 2012 and also with the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, and the Kinectrics Report."]
[null,null,5,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[null,null,6,"The applicant must provide an explanation of material variances in evidence."]
[null,null,7,"This should include assets in column a (excel column C) that become fully depreciated since the date of the policy change.  The amount input in b (excel column D) should equal the net book value of the asset as at the date of depreciation policy change"]
[null,null,8,"This should include assets in column d (excel column f) that have become fully depreciated.  The amount input in e (excel column G) should equal the gross book value of the asset"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"TABLE 3-6   (Appendix 2-C)"]
[null,null,"Depreciation and Amortization Expense"]
[]
[null,null,null,null,null,"Accounting Standard",null,"MIFRS"]
[null,null,null,null,null,"Year ",null,2018]
[]
[null,null,null,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense"]
[null,null,"Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1,2013) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[null,null,1610,"Miscellaneous Intangible Plant",406565,406565,{"$f":"+E450-F450","v":0},{"$f":"+J360+K360","v":879},null,{"$f":"+H450-I450","v":879},{"$f":"+'App.2-BA_Fixed Asset Cont'!$T366","v":15600},{"$f":"+G450/(T450-R450-Q450)","v":0},0,5,0,null,{"$f":"+ROUND(J450/N450-51.6,2)","v":124.2},{"$f":"+ROUND(K450*0.5/N450,2)","v":1560},{"$f":"+P450+Q450+R450","v":1684.2},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z366","v":1684.2},{"$f":"+T450-S450","v":0}]
[null,null,1611,"Computer Software (Formally known as Account 1925)",367684,367684,{"$f":"+E451-F451","v":0},{"$f":"+H361+K361","v":591143.4},null,{"$f":"+H451-I451","v":591143.4},{"$f":"+'App.2-BA_Fixed Asset Cont'!$T367","v":196500},0,0,5,0,0,{"$f":"+ROUND(J451/N451-2117,)","v":116112},{"$f":"+ROUND(K451*0.5/N451,2)","v":19650},{"$f":"+P451+Q451+R451","v":135762},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z367-T452","v":135762},0]
[null,null,1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"+E452-F452","v":0},{"$f":"+H362+K362","v":165528.29999999999},85333,{"$f":"+H452-I452","v":80195.299999999988},{"$f":"+'App.2-BA_Fixed Asset Cont'!$T368","v":0},0,0,3,0,0,{"$f":"ROUND(+J452/N452-2319,2)","v":24412.77},{"$f":"+K452*0.5/N452","v":0},{"$f":"+P452+Q452+R452","v":24412.77},24412.77,0]
[null,null,1612,"Land Rights (Formally known as Account 1906)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$11+'App.2-BA_Fixed Asset Cont'!$Y$11","v":0},null,{"$f":"+E453-F453","v":0},{"$f":"+J363+K363","v":0},null,{"$f":"+H453-I453","v":0},{"$f":"+'App.2-BA_Fixed Asset Cont'!$T368","v":0},null,0,null,0,0,0,0,{"$f":"+P453+Q453+R453","v":0},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z368","v":0},0]
[null,null,1805,"Land",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$12+'App.2-BA_Fixed Asset Cont'!$Y$12+'App.2-BA_Fixed Asset Cont'!$S$13+'App.2-BA_Fixed Asset Cont'!$Y$13","v":256757},null,256757,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T369+'App.2-BA_Fixed Asset Cont'!$T370","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z369-'App.2-BA_Fixed Asset Cont'!$Z370","v":0},0]
[null,null,1808,"Buildings",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$14+'App.2-BA_Fixed Asset Cont'!$Y$14","v":4291.0100000000093},4291.0100000000093,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T371","v":0},null,null,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z371","v":0},0]
[null,null,1810,"Leasehold Improvements",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$15+'App.2-BA_Fixed Asset Cont'!$Y$15","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T372","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z372","v":0},0]
[null,null,1815,"Transformer Station Equipment >50 kV",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$16+'App.2-BA_Fixed Asset Cont'!$Y$16","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T373","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z373","v":0},0]
[null,null,1820,"Distribution Station Equipment <50 kV",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$17+'App.2-BA_Fixed Asset Cont'!$Y$17","v":10908603.400000002},null,10908603.400000002,3696889.46,null,3696889.46,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T374","v":1695000},{"$f":"+G458/(T458-R458-Q458)","v":36.374431072966935},{"$f":"1/L458","v":2.7491838923721028E-2},45,{"$f":"1/N458","v":2.2222222222222223E-2},{"$f":"+G458/L458","v":299897.56755555561},{"$f":"+J458/N458","v":82153.099111111107},{"$f":"+K458*0.5/N458","v":18833.333333333332},{"$f":"+P458+Q458+R458","v":400884.00000000006},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z374","v":400884},0]
[null,null,1825,"Storage Battery Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$18+'App.2-BA_Fixed Asset Cont'!$Y$18","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T375","v":0},0,0,null,0,0,0,0,{"$f":"+P459+Q459+R459","v":0},0,0]
[null,null,1830,"Poles, Towers & Fixtures",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$19+'App.2-BA_Fixed Asset Cont'!$Y$19","v":15420367.42},null,15420367.42,13740246.529999999,null,13740246.529999999,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T376","v":3454990},40.127904001573675,{"$f":"1/L460","v":2.4920314800413786E-2},45,{"$f":"1/N460","v":2.2222222222222223E-2},{"$f":"+G460/L460","v":384280.41044444451},{"$f":"+J460/N460","v":305338.81177777774},{"$f":"+K460*0.5/N460","v":38388.777777777781},728008,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z376","v":728008},0]
[null,null,1835,"Overhead Conductors & Devices",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$20+'App.2-BA_Fixed Asset Cont'!$Y$20-$E$21","v":5632977.1199999973},null,{"$f":"+E461-F461","v":5632977.1199999973},5405060.1699999999,null,5405060.1699999999,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T377-K462","v":1253046},53.793610211518306,{"$f":"1/L461","v":1.8589568464878373E-2},60,{"$f":"1/N461","v":1.6666666666666666E-2},104714.61383333335,{"$f":"+J461/N461","v":90084.336166666661},10442.049999999999,205241,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z377-T462","v":205241},0]
[null,null,1835,"Overhead Conductors & Devices-switches",{"$f":"1584199+1474615","v":3058814},null,{"$f":"+E462-F462","v":3058814},1129709.21,null,1129709.21,{"$f":"78803+77320","v":156123},16.033454658886694,{"$f":"1/L462","v":6.2369590414236807E-2},30,{"$f":"1/N462","v":3.3333333333333333E-2},190776.97633333335,37656.973666666665,2602.0500000000002,231036,{"$f":"97050+133986","v":231036},0]
[null,null,1840,"Underground Conduit",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$22+'App.2-BA_Fixed Asset Cont'!$Y$22-6943713","v":5299734.67},null,5299734.67,8178857.6600000001,null,8178857.6600000001,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T379","v":1260204},56.235376491722022,{"$f":"1/L463","v":1.7782400730387254E-2},60,1.6666666666666666E-2,94242.005666666664,136314.29433333332,10501.7,241058,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z379","v":241058},0]
[null,null,1845,"Underground Conductors & Devices-DB",1638368,null,1638368,0,null,0,0,17.821454343487829,5.611214330358015E-2,35,{"$f":"1/N464","v":2.8571428571428571E-2},91932.340000000011,0,0,91932.340000000011,91932.34,0]
[null,null,1845,"Underground Conductors & Devices-IB",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$23+'App.2-BA_Fixed Asset Cont'!$Y$23-$E$23+7330262","v":13580179.120000001},null,13580179.120000001,6750724.25,null,6750724.25,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T380","v":944180},33.088145599369859,3.0222304148076654E-2,40,{"$f":"1/N465","v":2.5000000000000001E-2},410424.30375000002,168768.10625000001,11802.25,590994.66,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z380-T464","v":590994.66},0]
[null,null,1850,"Line Transformers",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$24+'App.2-BA_Fixed Asset Cont'!$Y$24-4517582","v":11709973.450000001},null,{"$f":"+E466-F466","v":11709973.450000001},6562128.5899999999,null,6562128.5899999999,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T381-K467","v":1484001},33.396593140926981,2.9943174017187886E-2,40,{"$f":"1/N466/100%","v":2.5000000000000001E-2},350633.77275000006,164053.21474999998,18550.012500000001,533237,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z381-T467","v":533237},0]
[null,null,null,"Line Transformers",null,null,{"$f":"+E467-F467","v":0},0,null,0,0,0,0,35,{"$f":"1/N467","v":2.8571428571428571E-2},null,null,0,0,null,0]
[null,null,1855,"Services (Overhead )",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$25+'App.2-BA_Fixed Asset Cont'!$Y$25+'App.2-BA_Fixed Asset Cont'!$S$26+'App.2-BA_Fixed Asset Cont'!$Y$26+4131033-$E$28","v":1812478.3499999996},null,{"$f":"+E468-F468","v":1812478.3499999996},758241.38,null,758241.38,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T382","v":805999},3.9917332979886537,{"$f":"1/L468","v":0.25051773887395684},40,{"$f":"1/N468","v":2.5000000000000001E-2},454057.978,18956.034500000002,10074.987499999999,483089,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z382","v":483089},0]
[null,null,1855,"Services (Underground)",{"$f":"4139248+4131033","v":8270281},null,8270281,1988820.95,null,1988820.95,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T383","v":0},0,0,35,2.8571428571428571E-2,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z383","v":0},0]
[null,null,1860,"Meters",1276931,null,1276931,737874.86,null,737874.86,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T384-K471-K472","v":143388},{"$f":"+G470/(T470-R470-Q470)","v":14.684900776342305},6.8097157429284225E-2,30,3.3333333333333333E-2,86955.371333333329,24595.828666666665,2389.8000000000002,113941,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z384-3808-T471","v":113941},0]
[null,null,1860,"Meters (Smart Meters)",{"$f":"4240379+134207.7","v":4374586.7},null,4374586.7,426691.64,null,426691.64,525140,10.425201075848943,9.5921411272978083E-2,12,8.3333333333333329E-2,419616.53,35557.636666666665,21880.833333333332,477055,477055,0]
[null,null,1860,"Meters (Intangibles)",73833,73833,0,10359.86,null,10359.86,15600,{"$error":"#DIV/0!"},0,5,0.2,0,{"$f":"+J472/N472+176.028","v":2248},1560,3808,3808,0]
[null,null,1905,"Land",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$29+'App.2-BA_Fixed Asset Cont'!$Y$29","v":182214.88},null,182214.88,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T385","v":0},0,0,null,null,null,0,0,0,null,0]
[null,null,1908,"Buildings & Fixtures",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$30+'App.2-BA_Fixed Asset Cont'!$Y$30","v":3356863.94},null,3356863.94,590638.30000000005,null,590638.30000000005,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T386","v":30000},16.62570144718655,{"$f":"1/L474","v":6.0147838163497329E-2},50,{"$f":"1/N474","v":0.02},{"$f":"+G474/L474","v":201908.10900000003},{"$f":"+J474/N474","v":11812.766000000001},{"$f":"+K474*0.5/N474","v":300},214020.87500000003,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z386","v":214020.875},0]
[null,null,1908,"Buildings & Fixtures, HVAC",null,null,null,285291.25,null,285291.25,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T387","v":56000},null,null,10,0.1,null,{"$f":"+J475/N475","v":28529.125},{"$f":"+K475*0.5/N475","v":2800},{"$f":"+P475+Q475+R475","v":31329.125},{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z387","v":31329.125},0]
[null,null,1908,"Buildings & Fixtures-Roof, Paving/Parking ",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$32+'App.2-BA_Fixed Asset Cont'!$Y$32++'App.2-BA_Fixed Asset Cont'!$S$33+'App.2-BA_Fixed Asset Cont'!$Y$33","v":188439},null,188439,{"$f":"+J386+K386","v":429195},null,429195,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T389++'App.2-BA_Fixed Asset Cont'!$T388","v":35000},17.982107498151109,0,20,0.05,{"$f":"+G476/L476","v":10479.25},{"$f":"+J476/N476","v":21459.75},{"$f":"+K476*0.5/N476","v":875},32814,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z388+-'App.2-BA_Fixed Asset Cont'!$Z389","v":32814},0]
[null,null,1908,"Buildings & Fixtures-Stores Racking",null,null,0,13096,null,13096,null,{"$error":"#DIV/0!"},0,10,0.1,0,{"$f":"+J477/N477+0.4","v":1310},0,1310,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z390","v":1310},0]
[null,null,1910,"Leasehold Improvements",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$34+'App.2-BA_Fixed Asset Cont'!$Y$34","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T391","v":0},0,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z391","v":0},0]
[null,null,1915,"Office Furniture & Equipment (10 years)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$35+'App.2-BA_Fixed Asset Cont'!$Y$35","v":165400.82999999996},null,165400.82999999996,286184.56,null,286184.56,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T392","v":200000},12.004231361455894,{"$f":"1/L479","v":8.3303959236480291E-2},10,{"$f":"1/N479","v":0.1},{"$f":"+G479/L479","v":13778.544000000002},{"$f":"+J479/N479","v":28618.455999999998},{"$f":"+K479*0.5/N479","v":10000},52397,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z392","v":52397},0]
[null,null,1915,"Office Furniture & Equipment (5 years)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$36+'App.2-BA_Fixed Asset Cont'!$Y$36","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T393","v":0},0,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z393","v":0},0]
[null,null,1920,"Computer Equipment - Hardware",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$37+'App.2-BA_Fixed Asset Cont'!$Y$37","v":238725.7899999998},238725.7899999998,0,411679.16000000003,55920.38,355758.78,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T394","v":125350},{"$error":"#DIV/0!"},0,4,{"$f":"1/N481","v":0.25},null,{"$f":"+J481/N481-R127-0.07","v":67385.25},{"$f":"+K481*0.5/N481","v":15668.75},83054,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z394","v":83054},0]
[null,null,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$38+'App.2-BA_Fixed Asset Cont'!$Y$38","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T395","v":0},0,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z395","v":0},0]
[null,null,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$39+'App.2-BA_Fixed Asset Cont'!$Y$39","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T396","v":0},0,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z396","v":0},0]
[null,null,1925,"Computer Equip.-Software (Application)",0,0,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T397","v":0},0,0,5,0,0,{"$f":"+J484/N484","v":0},{"$f":"+K484*0.5/N484","v":0},0,0,0]
[null,null,1925,"Computer Equip.-Software (Server)",0,0,0,0,0,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T398","v":0},0,0,3,0,0,{"$f":"+J485/N485","v":0},0,{"$f":"+P485+Q485+R485","v":0},0,0]
[null,null,1930,"Transportation Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$42+'App.2-BA_Fixed Asset Cont'!$Y$42","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T399","v":0},null,0,5,0,0,0,{"$f":"+K486*0.5/N486","v":0},0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z399","v":0},0]
[null,null,1935,"Stores Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$43+'App.2-BA_Fixed Asset Cont'!$Y$43","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T400","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z400","v":0},0]
[null,null,1940,"Tools, Shop & Garage Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$44+'App.2-BA_Fixed Asset Cont'!$Y$44","v":856.79999999999973},856.79999999999973,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T401","v":425550},0,0,10,0,0,{"$f":"+J488/N488","v":0},{"$f":"+K488*0.5/N488-0.5","v":21277},21277,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z401","v":21277},0]
[null,null,1945,"Measurement & Testing Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$45+'App.2-BA_Fixed Asset Cont'!$Y$45","v":4181.8099999999977},4181.8099999999977,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T402","v":0},null,0,5,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z402","v":0},0]
[null,null,1950,"Power Operated Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$46+'App.2-BA_Fixed Asset Cont'!$Y$46","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T403","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z403","v":0},0]
[null,null,1955,"Communications Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$47+'App.2-BA_Fixed Asset Cont'!$Y$47","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T404","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z404","v":0},0]
[null,null,1955,"Communication Equipment (Smart Meters)",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$48+'App.2-BA_Fixed Asset Cont'!$Y$48","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T405","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z405","v":0},0]
[null,null,1960,"Miscellaneous Equipment ",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$49+'App.2-BA_Fixed Asset Cont'!$Y$49","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T406","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z406","v":0},0]
[null,null,1970,"Load Management Controls Customer Premises",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$50+'App.2-BA_Fixed Asset Cont'!$Y$50","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T407","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z407","v":0},0]
[null,null,1975,"Load Management Controls Utility Premises",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$51+'App.2-BA_Fixed Asset Cont'!$Y$51","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T408","v":0},null,0,null,0,0,0,0,0,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z408","v":0},0]
[null,null,1980,"System Supervisor Equipment",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$52+'App.2-BA_Fixed Asset Cont'!$Y$52","v":627868.11000000057},null,627868.11000000057,309393.53000000003,null,309393.53000000003,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T409","v":270000},5.3080614710430654,{"$f":"1/L496","v":0.18839269391571198},15,{"$f":"1/N496","v":6.6666666666666666E-2},{"$f":"+G496/L496","v":118285.76466666668},{"$f":"+J496/N496","v":20626.235333333334},{"$f":"+K496*0.5/N496","v":9000},147912.00000000003,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z409","v":147912},0]
[null,null,1980,"System Supervisor Equipment-Scada",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$53+'App.2-BA_Fixed Asset Cont'!$Y$53","v":0},null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T410","v":0},null,0,5,0.2,0,0,{"$f":"+K497*0.5/N497","v":0},0,null,0]
[null,null,1985,"Miscellaneous Fixed Assets",0,null,0,0,null,0,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T411","v":0},null,0,null,0,0,0,0,0,0,0]
[null,null,1990,"Other Tangible Property",0,null,0,0,null,0,null,null,0,null,0,0,0,0,0,null,0]
[null,null,1995,"Contributions & Grants",{"$f":"+'App.2-BA_Fixed Asset Cont'!$S$55+'App.2-BA_Fixed Asset Cont'!$Y$55","v":-21312029.43},null,-21312029.43,-20319263.350000001,null,-20319263.350000001,{"$f":"+'App.2-BA_Fixed Asset Cont'!$T412","v":-2416750},34.728525113537287,{"$f":"1/L500","v":2.879477307863549E-2},47.97,0.47970000000000002,{"$f":"+G500/L500","v":-613675.05128205125},{"$f":"+J500/N500","v":-423582.72566187207},{"$f":"+K500*0.5/N500","v":-25190.223056076717},-1062448,{"$f":"-'App.2-BA_Fixed Asset Cont'!$Z412","v":-1062448},0]
[null,null,null,"Total",{"$f":"SUM(E450:E500)","v":67544945.969999999},1096137.4099999999,66448808.559999995,32149369.710000008,141253.38,32008116.330000013,10674921,null,null,null,null,{"$f":"SUM(P450:P500)","v":2618308.4860512828},962534.16256035038,202966.32138836774,3783808.9700000007,{"$f":"SUM(T450:T500)","v":3783808.9700000007},0]
[]
[]
[null,null,"General:","Applicants are to complete this appendix to show the reasonability of the depreciation expense that is included in rate base via. Accumulated depreciation and the revenue requirement."]
[null,null,null,"Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Balances presented in the table should exclude asset retirement obligations (AROs) and the related depreciation and accretion expense. These should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]
[]
[]
[null,null,"Notes:"]
[null,null,1,"This is the net book value of assets that existed as at the date of the utility's change in depreciation policies (i.e. as at Jan. 1, 2012 or Jan. 1, 2013).  These assets are to be depreciated at the average remaining service life. This amount will not change in years subsequent to the date of the utility's change in depreciation policies.  This column is expected to be used until the assets that existed as at the date of the utility's change in depreciation policies are fully depreciated."]
[null,null,2,"This is the opening gross book value of assets that have been acquired after the date of the utilities change in depreciation policies (i.e. additions starting in 2012/2013 for those who changed policies Jan. 1, 2012/2013). These assets are to be depreciated at the revised service life. The amount is expected to be equal to the gross book value of the prior year plus the prior year's additions."]
[null,null,3,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding current year's additions) under the change in policies under CGAAP.  For example, Asset A had a useful life of 20 years under CGAAP without the change in policies.  On January 1 of the year of policy changes, Asset A was 3 years depreciated. As a result, Asset A would have a remaining service life of 17 years (20 years less 3 years) as at January 1 of the year of policy changes.  Due to making the change in policies under CGAAP, management re-assessed the asset useful lives and concluded that the revised useful life of Asset A is now 30 years. Therefore, the average remaining useful life of the opening balance of Asset A is determined to be 27 years (30 years less 3 years) under the revised CGAAP as at January 1 of the year of policy changes."]
[null,null,4,"The useful life used should be consistent with the OEB's regulatory accounting policies as set out in the  Accounting Procedures Handbook for Electricity Distributors, effective Jan. 1, 2012 and also with the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, and the Kinectrics Report."]
[null,null,5,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[null,null,6,"The applicant must provide an explanation of material variances in evidence."]
[null,null,7,"This should include assets in column a (excel column C) that become fully depreciated since the date of the policy change.  The amount input in b (excel column D) should equal the net book value of the asset as at the date of depreciation policy change"]
[null,null,8,"This should include assets in column d (excel column f) that have become fully depreciated.  The amount input in e (excel column G) should equal the gross book value of the asset"]

{"sheet":"Appendix 2-BB Service Life  ","index":3,"n_rows":107,"n_cols":17,"rows_kept":107,"cut":false,"hidden":false,"merged":[[103,0,103,7],[75,1,78,1],[75,2,78,2],[77,3,77,4],[78,3,78,4],[78,6,78,7],[79,2,79,4],[80,2,80,4],[80,5,80,7],[81,1,84,1],[81,2,84,2],[97,2,97,4],[97,6,97,7],[94,2,94,4],[94,6,94,7],[95,2,95,4],[95,6,95,7],[96,2,96,4],[96,6,96,7],[98,2,98,4],[98,6,98,7],[99,2,99,4],[99,6,99,7],[100,2,100,4],[100,6,100,7],[91,6,91,7],[92,6,92,7],[93,6,93,7],[89,3,89,4],[89,6,89,7],[90,3,90,4],[90,6,90,7],[88,1,91,1],[88,2,91,2],[91,3,91,4],[92,1,93,1],[92,2,93,2],[92,3,92,4],[93,3,93,4],[85,3,85,4],[85,6,85,7],[86,3,86,4],[86,6,86,7],[87,3,87,4],[87,6,87,7],[88,3,88,4],[88,6,88,7],[85,1,87,1],[85,2,87,2],[72,15,72,16],[74,2,74,4],[75,6,75,7],[76,3,76,4],[76,6,76,7],[83,3,83,4],[83,6,83,7],[84,3,84,4],[84,6,84,7],[79,6,79,7],[81,3,81,4],[81,6,81,7],[82,3,82,4],[82,6,82,7],[72,5,73,7],[72,9,73,9],[72,10,73,10],[72,11,72,12],[72,13,72,14],[47,0,66,0],[54,2,54,4],[55,1,56,1],[55,2,56,2],[56,3,56,4],[59,2,59,4],[60,1,61,1],[65,2,65,4],[77,6,77,7],[72,2,72,4],[73,2,73,4],[74,6,74,7],[75,3,75,4],[60,2,61,2],[61,3,61,4],[67,2,67,4],[70,0,70,7],[66,2,66,4],[49,2,49,4],[50,2,50,4],[52,2,52,4],[62,2,62,4],[63,2,63,4],[64,2,64,4],[53,2,53,4],[55,3,55,4],[57,2,57,4],[58,2,58,4],[60,3,60,4],[38,1,39,1],[38,3,38,4],[39,3,39,4],[32,3,32,4],[33,2,33,4],[34,2,34,4],[46,2,46,4],[47,2,47,4],[48,2,48,4],[16,1,18,1],[16,2,18,2],[16,3,16,4],[17,3,18,3],[19,1,21,1],[19,2,21,2],[19,3,19,4],[20,3,21,3],[30,0,46,0],[30,1,32,1],[30,2,32,2],[30,3,30,4],[31,3,31,4],[40,2,40,4],[41,2,41,4],[42,2,42,4],[43,2,43,4],[44,2,44,4],[45,2,45,4],[35,1,37,1],[35,2,37,2],[35,3,35,4],[36,3,36,4],[37,3,37,4],[11,11,11,12],[11,13,11,14],[28,2,28,4],[29,2,29,4],[11,2,11,4],[11,5,11,7],[11,9,12,9],[11,10,12,10],[5,0,5,16],[6,0,6,16],[7,0,7,16],[11,15,11,16],[12,2,12,4],[13,0,29,0],[13,1,15,1],[13,2,15,2],[13,3,13,4],[14,3,15,3],[22,2,22,4],[23,2,23,4],[24,2,24,4],[25,2,25,4],[26,2,26,4],[27,2,27,4]]}
[]
[]
[]
[]
[]
["Appendix 2-BB"]
["Service Life Comparison"]
["Table F-1 from Kinetrics Report1"]
[]
[]
[]
[null,null,"Asset Details",null,null,"Useful Life",null,null,null,"USoA Account Number","USoA Account Description","Current",null,"Proposed",null,"Outside Range of Min, Max TUL?"]
["Parent*","#","Category| Component | Type",null,null,"MIN UL","TUL","MAX UL",null,null,null,"Years","Rate","Years","Rate","Below Min TUL","Above Max TUL"]
["OH",1,"Fully Dressed Wood Poles","Overall",null,35,45,75,null,1830,"Poles, Towers & Fixtures",25,{"$f":"IF(ISERROR(1/L14), \"\", 1/L14)","v":0.04},45,{"$f":"IF(ISERROR(1/N14), \"\", 1/N14)","v":2.2222222222222223E-2},{"$f":"IF(ISBLANK(N14),\"\",IF(N14<F14,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N14),\"\",IF(N14>H14,\"Yes\",\"No\"))","v":"No"}]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,"",null,{"$f":"IF(ISERROR(1/N15), \"\", 1/N15)","v":""},{"$f":"IF(ISBLANK(N15),\"\",IF(N15<F15,\"Yes\",\"No\"))","v":""},{"$f":"IF(ISBLANK(N15),\"\",IF(N15>H15,\"Yes\",\"No\"))","v":""}]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,"","",""]
[null,2,"Fully Dressed Concrete Poles","Overall",null,50,60,80]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,"",null,"","",""]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,"","",""]
[null,3,"Fully Dressed Steel Poles","Overall",null,60,60,80,null,1830,"Poles, Towers & Fixtures",25,0.04,60,1.6666666666666666E-2,"No","No"]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,null,null,"","",""]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,null,null,"","",""]
[null,4,"OH Line Switch",null,null,30,45,55,null,1835,"Overhead Conductors & Devices",25,0.04,30,3.3333333333333333E-2,"No","No"]
[null,5,"OH Line Switch Motor",null,null,15,25,25,null,null,null,null,"",null,"","",""]
[null,6,"OH Line Switch RTU",null,null,15,20,20,null,null,null,null,"",null,"","",""]
[null,7,"OH Integral Switches",null,null,35,45,60,null,null,null,null,"",null,"","",""]
[null,8,"OH Conductors",null,null,50,60,75,null,1835,"Overhead Conductors & Devices",25,0.04,60,1.6666666666666666E-2,"No","No"]
[null,9,"OH Transformers & Voltage Regulators",null,null,30,40,60,null,1850,"Line Transformers",25,0.04,40,2.5000000000000001E-2,"No","No"]
[null,10,"OH Shunt Capacitor Banks",null,null,25,30,40,null,null,null,null,"",null,"","",""]
[null,11,"Reclosers",null,null,25,40,55,null,null,null,null,"",null,"","",""]
["TS & MS",12,"Power Transformers","Overall",null,30,45,60,null,1820,"Distribution Station Equipment <50 kV",30,3.3333333333333333E-2,45,2.2222222222222223E-2,"No","No"]
[null,null,null,"Bushing",null,10,20,30,null,null,null,null,"",null,"","",""]
[null,null,null,"Tap Changer",null,20,30,60,null,null,null,null,"",null,"","",""]
[null,13,"Station Service Transformer",null,null,30,45,55,null,1820,"Distribution Station Equipment <50 kV",30,3.3333333333333333E-2,45,2.2222222222222223E-2,"No","No"]
[null,14,"Station Grounding Transformer",null,null,30,40,40,null,null,null,null,"",null,"","",""]
[null,15,"Station DC System","Overall",null,10,20,30,null,null,null,null,"",null,"","",""]
[null,null,null,"Battery Bank",null,10,15,15,null,null,null,null,"",null,"","",""]
[null,null,null,"Charger",null,20,20,30,null,null,null,null,"",null,"","",""]
[null,16,"Station Metal Clad Switchgear","Overall",null,30,40,60,null,1820,"Distribution Station Equipment <50 kV",30,3.3333333333333333E-2,45,2.2222222222222223E-2,"No","No"]
[null,null,null,"Removable Breaker",null,25,40,60,null,null,null,null,"",null,"","",""]
[null,17,"Station Independent Breakers",null,null,35,45,65,null,1820,"Distribution Station Equipment <50 kV",30,3.3333333333333333E-2,45,2.2222222222222223E-2,"No","No"]
[null,18,"Station Switch",null,null,30,50,60,null,1820,"Distribution Station Equipment <50 kV",30,3.3333333333333333E-2,45,2.2222222222222223E-2,"No","No"]
[null,19,"Electromechanical Relays",null,null,25,35,50,null,null,null,null,"",null,"","",""]
[null,20,"Solid State Relays",null,null,10,30,45,null,null,null,null,"",null,"","",""]
[null,21,"Digital & Numeric Relays",null,null,15,20,20,null,null,null,null,"",null,"","",""]
[null,22,"Rigid Busbars",null,null,30,55,60,null,1820,"Distribution Station Equipment <50 kV",30,3.3333333333333333E-2,45,2.2222222222222223E-2,"No","No"]
[null,23,"Steel Structure",null,null,35,50,90,null,1820,"Distribution Station Equipment <50 kV",30,3.3333333333333333E-2,45,2.2222222222222223E-2,"No","No"]
["UG",24,"Primary Paper Insulated Lead Covered (PILC) Cables",null,null,60,65,75,null,null,null,null,"",null,"","",""]
[null,25,"Primary Ethylene-Propylene Rubber (EPR) Cables",null,null,20,25,25,null,null,null,null,"",null,"","",""]
[null,26,"Primary Non-Tree Retardant (TR) Cross Linked \nPolyethylene (XLPE) Cables Direct Buried",null,null,20,25,30,null,null,null,null,"",null,"","",""]
[null,27,"Primary Non-TR XLPE Cables in Duct",null,null,20,25,30,null,null,null,null,"",null,"","",""]
[null,29,"Primary TR XLPE Cable in Duct",null,null,35,40,55,null,1845,"Underground Conductors & Devices",25,0.04,35,2.8571428571428571E-2,"No","No"]
[null,30,"Secondary PILC Cables",null,null,70,75,80,null,null,null,null,"",null,"","",""]
[null,31,"Secondary Cables Direct Buried",null,null,25,35,40,null,1855,"Secondary Services ",25,0.04,35,2.8571428571428571E-2,"No","No"]
[null,32,"Secondary Cables in Duct",null,null,35,40,60,null,1845,"Underground Conductors & Devices",25,0.04,40,2.5000000000000001E-2,"No","No"]
[null,33,"Network Tranformers","Overall",null,20,35,50,null,null,null,null,"",null,"","",""]
[null,null,null,"Protector",null,20,35,40,null,null,null,null,"",null,"","",""]
[null,34,"Pad-Mounted Transformers",null,null,25,40,45,null,1850,"Underground Transformers",25,0.04,40,2.5000000000000001E-2,"No","No"]
[null,35,"Submersible/Vault Transformers",null,null,25,35,45,null,null,null,null,"",null,"","",""]
[null,36,"UG Foundation",null,null,35,55,70,null,1840,"Underground Conduit",25,0.04,60,1.6666666666666666E-2,"No","No"]
[null,37,"UG Vaults","Overall",null,40,60,80,null,null,null,null,"",null,"","",""]
[null,null,null,"Roof",null,20,30,45,null,null,null,null,"",null,"","",""]
[null,38,"UG Vault Switches",null,null,20,35,50,null,null,null,null,{"$f":"IF(ISERROR(1/L63), \"\", 1/L63)","v":""},null,{"$f":"IF(ISERROR(1/N63), \"\", 1/N63)","v":""},{"$f":"IF(ISBLANK(N63),\"\",IF(N63<F63,\"Yes\",\"No\"))","v":""},{"$f":"IF(ISBLANK(N63),\"\",IF(N63>H63,\"Yes\",\"No\"))","v":""}]
[null,39,"Pad-Mounted Switchgear",null,null,20,30,45,null,1845,"Underground Conductors & Devices",25,0.04,25,0.04,"No","No"]
[null,40,"Ducts",null,null,30,50,85,null,1845,"Underground Conductors & Devices",25,{"$f":"IF(ISERROR(1/L65), \"\", 1/L65)","v":0.04},35,{"$f":"IF(ISERROR(1/N65), \"\", 1/N65)","v":2.8571428571428571E-2},{"$f":"IF(ISBLANK(N65),\"\",IF(N65<F65,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N65),\"\",IF(N65>H65,\"Yes\",\"No\"))","v":"No"}]
[null,41,"Concrete Encased Duct Banks",null,null,35,55,80,null,1840,"Underground Conduit",25,0.04,60,1.6666666666666666E-2,"No","No"]
[null,42,"Cable Chambers",null,null,50,60,80,null,1840,"Underground Conduit",25,0.04,60,1.6666666666666666E-2,"No","No"]
["S",43,"Remote SCADA",null,null,15,20,30,null,1980,"System Supervisor Equipment",15,6.6666666666666666E-2,15,6.6666666666666666E-2,"No","No"]
[]
[]
["Table F-2 from Kinetrics Report1"]
[]
[null,null,"Asset Details",null,null,"Useful Life Range",null,null,null,"USoA Account Number","USoA Account Description","Current",null,"Proposed",null,"Outside Range of Min, Max TUL?"]
[null,"#","Category| Component | Type",null,null,null,null,null,null,null,null,"Years","Rate","Years","Rate","Below Min Range","Above Max Range"]
[null,1,"Office Equipment",null,null,5,15,null,null,1915,"Office Furniture & Equipment ",10,{"$f":"IF(ISERROR(1/L75), \"\", 1/L75)","v":0.1},10,{"$f":"IF(ISERROR(1/N75), \"\", 1/N75)","v":0.1},{"$f":"IF(ISBLANK(N75),\"\",IF(N75<F75,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N75),\"\",IF(N75>G75,\"Yes\",\"No\"))","v":"No"}]
[null,2,"Vehicles","Trucks & Buckets",null,5,15,null,null,1930,"Transportation Equipment < 3 TON",5,{"$f":"IF(ISERROR(1/L76), \"\", 1/L76)","v":0.2},5,{"$f":"IF(ISERROR(1/N76), \"\", 1/N76)","v":0.2},{"$f":"IF(ISBLANK(N76),\"\",IF(N76<F76,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N76),\"\",IF(N76>G76,\"Yes\",\"No\"))","v":"No"}]
[null,null,null,"Trucks & Buckets",null,5,15,null,null,1930,"Transportation Equipment > 3 TON",8,0.125,8,0.125,"No","No"]
[null,null,null,"Trailers",null,5,20,null,null,".",null,null,"",null,"","",""]
[null,null,null,"Vans",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,3,"Administrative Buildings",null,null,50,75,null,null,1808,"Buildings",50,0.02,50,0.02,"No","No"]
[null,4,"Leasehold Improvements",null,null,"Lease dependent",null,null,null,null,null,null,"",null,""]
[null,5,"Station Buildings","Station Buildings",null,50,75,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Parking -*Administration Building",null,25,30,null,null,1908,"Parking & Paving",20,0.05,20,0.05,"Yes","No"]
[null,null,null,"Fence",null,25,60,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Roof *Administration Building",null,20,30,null,null,1908,"Roof",20,0.05,20,0.05,"No","No"]
[null,6,"Computer Equipment","Hardware",null,3,5,null,null,1920,"Computer Equipment - Hardware",5,0.2,4,0.25,"No","No"]
[null,null,null,"Software",null,2,5,null,null,1925,"Computer Equip.-Software (Application)",5,0.2,5,0.2,"No","No"]
[null,null,null,"Software",null,2,5,null,null,1925,"Computer Equip.-Software (server)",3,0.33333333333333331,3,0.33333333333333331,"No","No"]
[null,7,"Equipment","Power Operated",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Stores",null,5,10,null,null,1935,"Stores Equipment",10,0.1,10,0.1,"No","No"]
[null,null,null,"Tools, Shop, Garage Equipment",null,5,10,null,null,1940,"Tools, Shop & Garage Equipment",10,0.1,10,0.1,"No","No"]
[null,null,null,"Measurement & Testing Equipment",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,8,"Communication","Towers",null,60,70,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Wireless",null,2,10,null,null,null,null,null,"",null,"","",""]
[null,9,"Residential Energy Meters",null,null,25,35,null,null,1860,"Meters",25,0.04,25,0.04,"No","No"]
[null,10,"Industrial/Commercial Energy Meters",null,null,25,35,null,null,1860,"Meters",25,0.04,25,0.04,"No","No"]
[null,11,"Wholesale Energy Meters",null,null,15,30,null,null,1860,"Meters",30,3.3333333333333333E-2,30,3.3333333333333333E-2,"No","No"]
[null,12,"Current & Potential Transformer (CT & PT)",null,null,35,50,null,null,null,null,null,"",null,"","",""]
[null,13,"Smart Meters",null,null,5,15,null,null,1860,"Meters",12,8.3333333333333329E-2,12,8.3333333333333329E-2,"No","No"]
[null,14,"Repeaters - Smart Metering",null,null,10,15,null,null,null,null,null,"",null,"","",""]
[null,15,"Data Collectors - Smart Metering",null,null,15,20,null,null,null,null,null,"",null,"","",""]
[]
[]
["* TS & MS = Transformer and Municipal Stations UG = Underground Systems S = Monitoring and Control Systems"]
[]
["Note 1:","Tables F-1 and F-2 above are to be used as a reference in order to complete columns J, K, L and N."]
[null,"See pages 17-19 of Kinetrics Report"]