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[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"Alectra Utilities Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"Alectra Utilities Corporation - Brampton service territory"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"Alectra Utilities Corporation - Horizon Utilities service territory"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"Alectra Utilities Corporation - Mississauga service territory"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"Alectra Utilities Corporation - PowerStream service territory"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"Algoma Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"Atikokan Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"Attawapiskat Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"Bluewater Power Distribution Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"Brantford Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"Burlington Hydro Inc."]
[null,null,null,"Utility Name   ","Chapleau Public Utilities Corporation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"Canadian Niagara Power Inc. (Eastern Ontario Power/Fort Erie/Port Colborne)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"Centre Wellington Hydro Ltd."]
[null,null,null,"Assigned EB Number","EB-2018-0087",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"Chapleau Public Utilities Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"COLLUS PowerStream Corp."]
[null,null,null,"Name of Contact and Title","Jennifer Cyr, Manager of Finance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"Cooperative Hydro Embrun Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"E.L.K. Energy Inc."]
[null,null,null,"Phone Number   ","705 864-0111 ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"Energy + Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"Enersource Hydro Mississauga Inc."]
[null,null,null,"Email Address   ","jcyr.puc@chapleau.ca",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"Entegrus Powerlines Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,"ENWIN Utilities Ltd."]
[null,null,null,"Test Year",2019,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,"Erie Thames Powerlines Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,"Espanola Regional Hydro Distribution Corporation"]
[null,null,null,"Bridge Year",{"$f":"IF(ISBLANK(E24), \"\", E24-1)","v":2018},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,"Essex Powerlines Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,"Festival Hydro Inc."]
[null,null,null,"Last Rebasing Year",2012,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"Fort Albany Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"Fort Frances Power Corporation"]
["Identify the accounting standard used for the test year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,"Greater Sudbury Hydro Inc."]
[null,null,null,null,"MIFRS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,"Grimsby Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,"Guelph Hydro Electric Systems Inc."]
["Did you update your depreciation and capitalization policies and reflect the changes in policies in a prior rebasing application?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,"Halton Hills Hydro Inc."]
[null,null,null,null,"Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"Hearst Power Distribution Company Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,"Hydro 2000 Inc."]
["When did you update your actual depreciation and capitalization policies?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,"Hydro Hawkesbury Inc."]
[null,null,null,null,"2001-01-01",2013,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,"Hydro One Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,"Hydro One Networks Inc. - Norfolk, Haldimand, Woodstock"]
["Identify the year the applicant adopted IFRS for financial reporting purposes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,"Hydro One Remote Communities Inc."]
[null,null,null,null,2015,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,"Hydro Ottawa Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,"Innpower Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,"Kashechewan Power Corporation"]
["Are you applying for cost recovery for the test and/or future year(s) for Green Energy initiatives?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,"Kenora Hydro Electric Corporation Ltd."]
[null,null,null,null,"No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,"Kingston Hydro Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,"Kitchener-Wilmot Hydro Inc."]
[{"$f":"\"Is \" & E14 & \" an embedded distributor?\"","v":"Is Chapleau Public Utilities Corporation an embedded distributor?"},null,null,null,"Partial",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,44,"Lakefront Utilities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,"Lakeland Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,46,"London Hydro Inc."]
[null,"Notes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,"Midland Power Utility Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,"Milton Hydro Distribution Inc."]
[null,null,"Pale green cells represent input cells.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,49,"Newmarket-Tay Power Distribution Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,"Niagara Peninsula Energy Inc."]
[null,null,"Pale blue cells represent drop-down lists.  The applicant should select the appropriate item from the drop-down list.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,51,"Niagara-on-the-Lake Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,"North Bay Hydro Distribution Limited"]
[null,null,"White cells contain fixed values, automatically generated values or formulae. ",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(LEN($G55)>1, (SUMPRODUCT(--($C$78:$C$1000=$C55),--($A$78:$A$1000=$D55), --($B$78:$B$1000=$B55&\"_TOTAL\"), $L$78:$L$1000)), \"\")","v":""},{"$f":"IF(LEN($G55)>1, (SUMPRODUCT(--($C$78:$C$1000=$C55),--($A$78:$A$1000=$D55), --($B$78:$B$1000=$B55&\"_TOTAL\"), $M$78:$M$1000)), \"\")","v":""},null,null,null,null,null,null,null,null,null,null,53,"Northern Ontario Wires Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(LEN($G56)>1, (SUMPRODUCT(--($C$78:$C$1000=$C56),--($A$78:$A$1000=$D56), --($B$78:$B$1000=$B56&\"_TOTAL\"), $L$78:$L$1000)), \"\")","v":""},{"$f":"IF(LEN($G56)>1, (SUMPRODUCT(--($C$78:$C$1000=$C56),--($A$78:$A$1000=$D56), --($B$78:$B$1000=$B56&\"_TOTAL\"), $M$78:$M$1000)), \"\")","v":""},null,null,null,null,null,null,null,null,null,null,54,"Oakville Hydro Electricity Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,55,"Orangeville Hydro Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,56,"Orillia Power Distribution Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,57,"Oshawa PUC Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,58,"Ottawa River Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,59,"Peterborough Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,60,"PUC Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,61,"Renfrew Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,62,"Rideau St. Lawrence Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,63,"Sioux Lookout Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,64,"St. Thomas Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,65,"Thunder Bay Hydro Electricity Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,66,"Tillsonburg Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,67,"Toronto Hydro-Electric System Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,68,"Veridian Connections Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,69,"Wasaga Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,70,"Waterloo North Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,71,"Welland Hydro-Electric System Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,72,"Wellington North Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,73,"West Coast Huron Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,74,"Westario Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,"Whitby Hydro Electric Corporation"]

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

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

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

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[" ",null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:","Appendices "]
[]
[null,null,null,null,null,null,"Date:","2018-08-31"]
[]
[null,"Appendix 2-A"]
[null,"List of Requested Approvals"]
[]
[null,"The distributor must fill out the following sheet with the complete list of specific approvals requested and relevant section(s) of the legislation must be provided. All approvals, including accounting orders (deferral and variance accounts) new rate classes, revised specific service charges or retail service charges which the applicant is seeking, must be separately identified, as well being clearly documented in the appropriate sections of the application."]
[]
[null,"Additional requests may be added by copying and pasting blank input rows, as needed."]
[]
[null,"If additional requests arise, or requested approvals are removed, during the processing of the application, the distributor should update this list."]
[]
[null,{"$f":"CONCATENATE('LDC Info'!E14,\" is seeking the following approvals in this application:\")","v":"Chapleau Public Utilities Corporation is seeking the following approvals in this application:"}]
[]
[null,1,null,null,null,"Approval to charge distribution rates effective May 1, 2019 to recover a service revenue requirement of $1,004,820 which includes a revenue deficiency of $221,259 as detailed in Exhibit 6.  The schedule of proposed rates is set out in Exhibit 8.\t\t"]
[]
[null,2,null,null,null,"Approval of the Distribution System Plan as outlined in Exhibit 2 Section 2.5.2\t\t"]
[]
[null,3,null,null,null," "]
[]
[null,4,null,null,null,"Approval to adjust the Retail Transmission Rates – Network and Connection as detailed in Exhibit 8.  \t\t"]
[]
[null,5,null,null,null," Approval of the proposed loss factors as detailed in Exhibit 8.\t\t"]
[]
[null,6,null,null,null,"Approval to continue to charge Wholesale Market and Rural Rate Protection Charges approved in the Board Decision and Order in the matter of CHEI 2017 Distribution Rates (EB-2016-0062).\t\t"]
[]
[null,7,null,null,null,"Approval to continue the Specific Service Charges, Retail Service Charges, as approved in the Board Decision and Order in the matter of CPUC’s 2015 Distribution Rates (EB-2014-0063).\t\t"]
[]
[null,8,null,null,null,"Approval of the rate riders for a one year disposition of the Group 1 and Group 2 and Other Deferral and Variance Accounts as detailed in Exhibit 9.\t\t"]
[]
[null,9,null,null,null,"Approval to dispose of balances in the LRAMVA (1568)  and Conversion form CGAAP to MIFRS (1576) variance account as presented in Exhibit 9.\t\t"]
[]
[null,10,null,null,null,"Such other approvals that CPUC may request and that the OEB accepts."]

{"sheet":"App.2-AA_Capital Projects","index":5,"n_rows":128,"n_cols":12,"rows_kept":128,"cut":false,"hidden":false,"merged":[[9,0,9,7],[8,0,8,7],[11,0,11,11]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-AA"]
["Capital Projects Table"]
[]
["Capital projects table"]
[]
["Reporting basis","Reporting basis",null,null,"Cgaap","Cgaap","Newgaap","Newgaap","Mifrs","Cgaap","Mifrs","Mifrs"]
["Projects","Projects","2012 test year","Usoa ",2012,2013,2014,2015,2016,2017,2018,2019]
[]
["System access","System access"]
[null,"To transfer computer software capital for 2008,2009,2010,2011&",null,1611]
[null,"2012 to computer software from smart meter variance acct.",null,null,57476.1]
[]
[null,"Meters & smart meters",1500]
[]
[null,"Watt hour meters",null,1860,1108]
[null,"Transfer smart meter acct",null,null,381117]
[]
[null,"Meter purchase ",null,1860,null,687]
[null,"\"a\" to \"s\" adapter",null,null,null,193]
[]
[null,"Meter rings",null,1860,null,null,null,520.54999999999995]
[]
[null,"Meter service provider",null,1860,null,null,null,null,1000]
[]
[null,"Meter sampling",null,1860,null,null,null,null,null,19667.939999999999]
[]
[null,"Meter reverification ",null,1860,null,null,null,null,null,null,8039]
[]
[null,"Sub-total  system access ",null,null,439701.1,880,0,520.54999999999995,1000,19667.939999999999,8039,0]
["Contributed capital"]
[]
[]
[]
[]
[null,"Contributed capital",null,null,null,0,0,0,0,0,0,0]
["Total  system access","Total system access",null,null,439701.1,880,0,520.54999999999995,1000,19667.939999999999,8039,0]
[]
[]
["System renewal","System renewal",null,"Usoa ",2012,2013,2014,2015,2016,2017,2018,2019]
[null,"Poles ,towers & fixtures with some contract work",null,1830,2502,null,null,40267,null,4389,null,0]
[null,"Contractor truck& labour",null,null,null,null,null,null,null,null,null,56985]
[null,"Poles towers fixtures only",23162]
[]
[null,"Line transformers",8863,1650,4439,null,null,null,null,null,8780,0]
[]
[null,"Poles (guelph utility poles)highline power supply equipment &",null,1830]
[null,"Labour, material from local store",null,null,null,8956]
[]
[null,"Poles, towers, fixtures, engineering work, contractor material &"]
[null,"Labour",null,1830,null,null,13973]
[]
[null,"Line tx",null,1850,null,3691,4950,5588]
[]
[null,"Poles, towers, fixtures, contractor work",null,1830,null,null,null,null,35193,null,25572]
[]
[null,"Poles towers fixtures cpuc work&materials",null,null,null,null,null,null,null,null,null,23682]
[null,"Sub-total  system renewal",null,null,6941,12647,18923,45855,35193,4389,34352,80667]
["Contributed capital"]
[null,null,null,1995]
[]
[]
[]
[null,"Contributed capital",null,null,0,0,0,0,0,0,0,0]
["Total  system renewal","Total system renewal",null,null,6941,12647,18923,45855,35193,4389,34352,80667]
[]
["System service","System service",null,"Usoa ",2012,2013,2014,2015,2016,2017,2018,2019]
[null,"Tx station equipment, re-furbished regulators x3. Replace oil in "]
[null,"Same, dispose of old oil, new reg, control for one of the refurbished"]
[null,"Reg.",null,1815,15406]
[]
[null,"Station tx work",19765]
[]
[null,"Usf engineering cost",null,1990]
[]
[null,"Computer software",5000]
[]
[null,"Computer software- asset management",null,1925,null,null,25000]
[]
[null,"Usf standards",null,1990,null,null,null,null,100]
[]
[null,"Distrubution station moisture testing ",null,1815,null,null,null,null,null,null,32500]
[]
[null,"Sub-total  system service",null,null,15406,0,25000,0,100,0,32500,0]
["Contributed capital"]
[null,null,null,1995]
[]
[]
[]
[null,"Contributed capital",null,null,0,0,0,0,0,0,0,0]
["Total  system service","Total system service",null,null,15406,0,25000,0,100,0,32500,0]
[]
[]
["General plant","General plant",null,"Usoa ",2012,2013,2014,2015,2016,2017,2018,2019]
[null,"Burman energy-asset management plan",null,1925,null,40000]
[]
[null,"Substation tx's re-inhibit and clean oil (stark international)",null,1815,null,34700]
[]
[null,"Burman energy survey  & software support",null,1925,null,null,null,54800]
[]
[null,"Boom truck",null,null,null,null,null,null,null,null,389010]
[]
[null,"Computer upgrade and purchase ",null,null,null,null,null,null,null,null,12761]
[]
[]
[null,"Sub-total  general plant",null,null,0,74700,0,54800,0,0,401771,0]
["Contributed capital"]
[null,null,null,1995]
[]
[]
[]
[null,"Contributed capital",null,null,0,0,0,0,0,0,0,0]
["Total  system service","Total system service",null,null,0,74700,0,54800,0,0,401771,0]
[]
["Transfer of assets from affiliate",null,null,null,null,null,null,null,null,null,476662]
[]
["Total capital expenditures",null,null,null,462048.1,88227,43923,101175.55,36293,24056.94,476662,80667]
[]
["Reconciliation to yearly additions",null,null,null,462048,88227,43923,101176,36293.269999999997,24057,476662,80667]
["Variance to yearly additions",null,null,null,9.9999999976716936E-2,0,0,-0.44999999999708962,-0.26999999999679858,-6.0000000001309672E-2,0,0]
[null,null,null,null,null,"* note: variance over $100 will be highlighted in red"]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-AB"]
["Table 2 - Capital Expenditure Summary from Chapter 5 Consolidated\nDistribution System Plan Filing Requirements"]
["First year of Forecast Period:"]
[{"$f":"TestYear","v":2019}]
["CATEGORY","Historical Period (previous plan1 & actual)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Forecast Period (planned)"]
[null,{"$f":"E14-1","v":2010},null,null,{"$f":"H14-1","v":2011},null,null,{"$f":"K14-1","v":2012},null,null,{"$f":"N14-1","v":2013},null,null,{"$f":"Q14-1","v":2014},null,null,{"$f":"T14-1","v":2015},null,null,{"$f":"W14-1","v":2016},null,null,{"$f":"Z14-1","v":2017},null,null,{"$f":"AC14-1","v":2018},null,null,{"$f":"A12","v":2019},{"$f":"AC14+1","v":2020},{"$f":"AD14+1","v":2021},{"$f":"AE14+1","v":2022},{"$f":"AF14+1","v":2023}]
[null,"Plan","Actual","Var","Plan","Actual","Var","Plan","Actual","Var","Plan","Actual","Var","Plan","Actual","Var","Plan","Actual","Var","Plan","Actual","Var","Plan","Actual","Var","Plan","Actual2","Var"]
[null,"$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000"]
["System Access",null,null,{"$f":"IF(ISERROR((C17-B17)/B17),\"--\",(C17-B17)/B17)","v":"--"},null,null,{"$f":"IF(ISERROR((F17-E17)/E17),\"--\",(F17-E17)/E17)","v":"--"},null,439701,{"$f":"IF(ISERROR((I17-H17)/H17),\"--\",(I17-H17)/H17)","v":"--"},null,880,{"$f":"IF(ISERROR((L17-K17)/K17),\"--\",(L17-K17)/K17)","v":"--"},null,0,{"$f":"IF(ISERROR((O17-N17)/N17),\"--\",(O17-N17)/N17)","v":"--"},null,1000,{"$f":"IF(ISERROR((R17-Q17)/Q17),\"--\",(R17-Q17)/Q17)","v":"--"},null,1000,{"$f":"IF(ISERROR((U17-T17)/T17),\"--\",(U17-T17)/T17)","v":"--"},null,19668,{"$f":"IF(ISERROR((X17-W17)/W17),\"--\",(X17-W17)/W17)","v":"--"},null,8039,{"$f":"IF(ISERROR((AA17-Z17)/Z17),\"--\",(AA17-Z17)/Z17)","v":"--"}]
["System Renewal",null,null,{"$f":"IF(ISERROR((C18-B18)/B18),\"--\",(C18-B18)/B18)","v":"--"},null,null,{"$f":"IF(ISERROR((F18-E18)/E18),\"--\",(F18-E18)/E18)","v":"--"},null,6941,{"$f":"IF(ISERROR((I18-H18)/H18),\"--\",(I18-H18)/H18)","v":"--"},null,12647,{"$f":"IF(ISERROR((L18-K18)/K18),\"--\",(L18-K18)/K18)","v":"--"},null,18923,{"$f":"IF(ISERROR((O18-N18)/N18),\"--\",(O18-N18)/N18)","v":"--"},null,45855,{"$f":"IF(ISERROR((R18-Q18)/Q18),\"--\",(R18-Q18)/Q18)","v":"--"},null,35193,{"$f":"IF(ISERROR((U18-T18)/T18),\"--\",(U18-T18)/T18)","v":"--"},null,4389,{"$f":"IF(ISERROR((X18-W18)/W18),\"--\",(X18-W18)/W18)","v":"--"},null,34532,{"$f":"IF(ISERROR((AA18-Z18)/Z18),\"--\",(AA18-Z18)/Z18)","v":"--"},80677,80677,80677,80677,80677]
["System Service",null,null,"--",null,null,"--",null,15406,"--",null,0,"--",null,25000,"--",null,null,"--",null,100,"--",null,100,"--",null,32500,"--"]
["General Plant",null,null,"--",null,null,"--",null,0,"--",null,74700,"--",null,null,"--",null,54800,"--",null,0,"--",null,null,"--",null,401771,"--"]
["TOTAL EXPENDITURE",{"$f":"SUM(B17:B20)","v":0},{"$f":"SUM(C17:C20)","v":0},"--",{"$f":"SUM(E17:E20)","v":0},{"$f":"SUM(F17:F20)","v":0},"--",58290,{"$f":"SUM(I17:I20)","v":462048},6.9267112712300563,58290,{"$f":"SUM(L17:L20)","v":88227},0.51358723623262992,58290,{"$f":"SUM(O17:O20)","v":43923},-0.24647452393206382,58290,101655,0.74395265054040149,58290,36293,-0.3773717618802539,58290,24157,-0.58557213930348262,58290,476842,7.1805112369188544,80677,80677,80677,80677,{"$f":"SUM(AG17:AG20)","v":80677}]
["Capital Contributions",null,null,"--",null,null,"--",null,0,"--",null,0,"--",null,0,"--",null,0,"--",null,0,"--",null,0,"--",null,0,"--"]
["Net Capital Expenditures",null,null,"--",null,null,"--",null,{"$f":"I21+I22","v":462048},"--",null,{"$f":"L21+L22","v":88227},"--",null,{"$f":"O21+O22","v":43923},"--",null,{"$f":"R21+R22","v":101655},"--",null,{"$f":"U21+U22","v":36293},"--",null,{"$f":"X21+X22","v":24157},"--",null,{"$f":"AA21+AA22","v":476842},"--",{"$f":"AC21+AC22","v":80677},{"$f":"AD21+AD22","v":80677},{"$f":"AE21+AE22","v":80677},{"$f":"AF21+AF22","v":80677},{"$f":"AG21+AG22","v":80677}]
["System O&M",null,null,"--",null,null,"--",205440,289711.10000000003,0.41019811137071666,205440,220412.00999999998,7.2877774532710188E-2,205440,223211,8.6502141744548289E-2,205440,208239,1.3624415887850468E-2,205440,236332,0.15036993769470405,205440,237909,0.15804614485981308,205440,247400,0.20424454828660435,244370]
[]
["Notes to the Table:"]
["1. Historical “previous plan” data is not required unless a plan has previously been filed. However, use the last Board-approved, at least on a Total (Capital) Expenditure basis for the last cost of service rebasing year, and the applicant should include their planned budget in each subsequent historical year up to and including the Bridge Year."]
["2. Indicate the number of months of 'actual' data included in the last year of the Historical Period (normally a 'bridge' year):"]
[]
["Explanatory Notes on Variances (complete only if applicable)"]
["Notes on shifts in forecast vs. historical budgets by category"]
[]
[]
["Notes on year over year Plan vs. Actual variances for Total Expenditures"]
[]
[]
["Notes on Plan vs. Actual variance trends for individual expenditure categories"]

{"sheet":"Hidden_CAPEX","index":7,"n_rows":113,"n_cols":9,"rows_kept":113,"cut":false,"hidden":true,"merged":[]}
["Utility Name","EB Number","Test Year","Bridge Year","Last Rebasing Year","Category","Year","Plan","Actual"]
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[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"System Renewal",2010,{"$f":"'App.2-AB_Capital Expenditures'!B18","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"System Service",2010,{"$f":"'App.2-AB_Capital Expenditures'!B19","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"General Plant",2010,{"$f":"'App.2-AB_Capital Expenditures'!B20","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C20","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Total Expenditure",2010,{"$f":"'App.2-AB_Capital Expenditures'!B21","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C21","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Capital Contributions",2010,{"$f":"'App.2-AB_Capital Expenditures'!B22","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C22","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Net Capital Expenditures ",2010,{"$f":"'App.2-AB_Capital Expenditures'!B23","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C23","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"System O&M",2010,{"$f":"'App.2-AB_Capital Expenditures'!B24","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C24","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"System Access",2011,{"$f":"'App.2-AB_Capital Expenditures'!E17","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F17","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"System Renewal",2011,{"$f":"'App.2-AB_Capital Expenditures'!E18","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"System Service",2011,{"$f":"'App.2-AB_Capital Expenditures'!E19","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"General Plant",2011,{"$f":"'App.2-AB_Capital Expenditures'!E20","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F20","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Total Expenditure",2011,{"$f":"'App.2-AB_Capital Expenditures'!E21","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F21","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Capital Contributions",2011,{"$f":"'App.2-AB_Capital Expenditures'!E22","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F22","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Net Capital Expenditures ",2011,{"$f":"'App.2-AB_Capital Expenditures'!E23","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F23","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"System O&M",2011,{"$f":"'App.2-AB_Capital Expenditures'!E24","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F24","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"System Access",2012,{"$f":"'App.2-AB_Capital Expenditures'!H17","v":0},{"$f":"'App.2-AB_Capital Expenditures'!I17","v":439701}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"System Renewal",2012,{"$f":"'App.2-AB_Capital Expenditures'!H18","v":0},{"$f":"'App.2-AB_Capital Expenditures'!I18","v":6941}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"System Service",2012,{"$f":"'App.2-AB_Capital Expenditures'!H19","v":0},{"$f":"'App.2-AB_Capital Expenditures'!I19","v":15406}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"General Plant",2012,{"$f":"'App.2-AB_Capital Expenditures'!H20","v":0},{"$f":"'App.2-AB_Capital Expenditures'!I20","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Total Expenditure",2012,{"$f":"'App.2-AB_Capital Expenditures'!H21","v":58290},{"$f":"'App.2-AB_Capital Expenditures'!I21","v":462048}]
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[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Net Capital Expenditures ",2023,{"$f":"'App.2-AB_Capital Expenditures'!AG23","v":80677}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"System O&M",2023,{"$f":"'App.2-AB_Capital Expenditures'!AG24","v":0}]

{"sheet":"App.2-AC_Customer Engagement","index":8,"n_rows":45,"n_cols":3,"rows_kept":45,"cut":false,"hidden":false,"merged":[[9,0,9,2],[8,0,8,2]]}
[null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,"Exhibit:"]
[null,"Tab:"]
[null,"Schedule:"]
[null,"Page:"]
[]
[null,"Date:"]
[]
["Appendix 2-AC"]
["Customer Engagement Activities Summary"]
[]
["Provide a list of customer engagement activities","Provide a list of customer needs and preferences identified through each engagement activity","Actions taken to respond to identified needs and preferences.  If no action was taken, explain why."]
["Newsletter"," Comments received via Facebook"," CPUC responded (see appendix)"]
["Information posted on the Website"," No comments on proposed capital budget."," No action required"]
[" Customer Satisfaction Survey"," List of comments is presented at Appendix E of this Exhibits"," No action taken"]
["Adoption of a Customer Outreach and Communication Plan","For internal purposes "," No action required"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
[]
[]
["Note:  Use \"ALT-ENTER\" to go to the next line within a cell"]

{"sheet":"App.2-B_Acctg Instructions","index":9,"n_rows":54,"n_cols":7,"rows_kept":54,"cut":false,"hidden":false,"merged":[[107,0,107,10],[107,11,107,18],[108,0,108,10],[108,11,108,18],[109,0,109,10],[109,11,109,18],[104,0,104,10],[104,11,104,18],[105,0,105,10],[105,11,105,18],[106,0,106,10],[106,11,106,18],[101,0,101,10],[101,11,101,18],[102,0,102,10],[102,11,102,18],[103,0,103,10],[103,11,103,18],[98,0,98,10],[98,11,98,18],[99,0,99,10],[99,11,99,18],[100,0,100,10],[100,11,100,18],[95,0,95,10],[95,11,95,18],[96,0,96,10],[96,11,96,18],[97,0,97,10],[97,11,97,18],[92,0,92,10],[92,11,92,18],[93,0,93,10],[93,11,93,18],[94,0,94,10],[94,11,94,18],[89,0,89,10],[89,11,89,18],[90,0,90,10],[90,11,90,18],[91,0,91,10],[91,11,91,18],[86,0,86,10],[86,11,86,18],[87,0,87,10],[87,11,87,18],[88,0,88,10],[88,11,88,18],[83,0,83,10],[83,11,83,18],[84,0,84,10],[84,11,84,18],[85,0,85,10],[85,11,85,18],[80,0,80,10],[80,11,80,18],[81,0,81,10],[81,11,81,18],[82,0,82,10],[82,11,82,18],[76,11,76,18],[77,0,77,10],[77,11,77,18],[78,0,78,10],[78,11,78,18],[79,0,79,10],[79,11,79,18],[73,0,73,10],[73,11,73,18],[74,0,74,10],[74,11,74,18],[75,0,75,10],[75,11,75,18],[70,0,70,10],[70,11,70,18],[71,0,71,10],[71,11,71,18],[72,0,72,10],[72,11,72,18],[67,0,67,10],[67,11,67,18],[68,0,68,10],[68,11,68,18],[69,0,69,10],[69,11,69,18],[64,0,64,10],[64,11,64,18],[65,0,65,10],[65,11,65,18],[66,0,66,10],[66,11,66,18],[61,0,61,10],[61,11,61,18],[62,0,62,10],[62,11,62,18],[63,0,63,10],[63,11,63,18],[57,0,57,10],[57,11,57,18],[58,0,58,10],[58,11,58,18],[59,11,59,18],[60,0,60,10],[60,11,60,18],[42,1,42,12],[43,1,43,12],[46,1,46,11],[47,0,48,12],[53,0,53,12],[56,0,56,10],[56,11,56,18],[19,0,19,8],[20,0,20,8],[26,0,28,10],[30,0,30,9],[36,0,36,10],[37,0,37,11],[0,0,0,10],[1,0,1,10],[5,0,5,10],[8,4,8,5],[10,0,16,0],[18,0,18,9]]}
["General Instructions to MIFRS Appendices"]
["Types of Schedules to File"]
[]
["The purpose of this tab is to provide general instructions.  The specific instructions to each appendix are listed in footnotes of each appendix."]
[]
["The typical applicant is expected to have made capitalization and depreciation policy changes under CGAAP as permitted by the Board on January 1, 2012 or mandated by the Board by January 1, 2013, and adopted IFRS for reporting purposes on January 1, 2015 (transition date January 1, 2014).  Some distributors filing for 2018 rates have rebased with these accounting changes reflected in a prior rebasing application.  If that is the case, information relating to pre-accounting policy changes is not generally required.  The information to be provided by applicants will depend on when the accounting policy changes were made and when they last rebased.  In general, applicants should provide the following information in the appendices: "]
[]
[]
[null,null,null,null,"Reflecting Accounting Policy Changes in Current Application",null,"Reflected Accounting Policy Changes in Prior Application3"]
[null,null,null,null,"Accounting Policy Changes in 2012 and Adopted IFRS in 2015","Accounting Policy Changes in 2013 and Adopted IFRS in 2015","Adopted IFRS in 2015"]
["Information to be filed in 2019 CoS Application",2019,"Test",null,"MIFRS","MIFRS","MIFRS"]
[null,2018,"Bridge",null,"MIFRS","MIFRS","MIFRS"]
[null,2017,"Historical",null,"MIFRS","MIFRS","MIFRS"]
[null,2016,"Historical",null,"MIFRS","MIFRS","MIFRS"]
[null,2015,"Historical",null," MIFRS and Revised CGAAP1"," MIFRS and Revised CGAAP1"," MIFRS and Revised CGAAP1"]
[null,2014,"Historical",null,"Revised CGAAP","CGAAP and Revised CGAAP2","N/A"]
[null,2013,"Historical",null,"CGAAP and Revised CGAAP2","N/A","N/A"]
[]
["1)  For the transition year (2014), the applicant may file two appendices, one under Revised CGAAP and one under MIFRS, depending on the materiality of impacts.  See the specific instructions under each appendix below for further details."]
["2) For applicants that are reflecting accounting policy changes for the first time in a rebasing application, the applicant must file two appendices in the year that the applicant implemented changes to its capitalization and depreciation policies (2012 or 2013), one before and one after the policy changes."]
["3) Applicants should provide CGAAP and Revised CGAAP schedules (i.e. as indicated in the first two columns of the above table) to support balances in Account 1576 if the account has yet to be disposed of."]
[]
[]
["Appendix 2-BA - Fixed Asset Schedule "]
[]
["Applicants are to provide Appendix 2-BA in accordance with the years and corresponding accounting standards noted in the above table to provide a year over year continuity in fixed assets."]
["For the transition year (2014), the applicant should file two appendices, one under Revised CGAAP and one under MIFRS if the change between Revised CGAAP and MIFRS is material.  If the change from the accounting standards is not material, the applicant may choose to only provide one appendix under MIFRS.  However, the applicant must also indicate the fixed asset net book value balance under Revised CGAAP, the total dollar value of the change and explain why it is not material."]
[]
[]
[]
["The applicant must establish the continuity of historic cost for gross assets and accumulated depreciation by asset class by ensuring that the opening balance in the year agrees to the closing balance in the prior year."]
[]
[]
["Appendix 2-Cx - Depreciation and Amortization "]
[]
["Applicants are to provide Appendix 2-C in accordance with the years and corresponding accounting standards listed in the above table.  "]
["Appendix 2-C is to be used under all three of the scenarios presented in the table above. In the appendix, the applicant will need to indicate which scenario applies. The appendix is to be duplicated for each year and accounting standard required under the scenario."]
["Depreciation accounting policy changes were mandated by the Board by January 1, 2013. In general, no further changes to an applicant's depreciation policy (i.e.  assets' service lives) are expected after the Board mandated changes by January 1, 2013.    If the applicant has made any changes to its depreciation policy subsequent to the Board mandated changes, for the year of the change, applicants must complete Appendix 2-C before and after the change. Applicants must also  explain the nature of the change, the reason for the change, quantify the impact of the change, and quantify the depreciation expense before and after the change."]
[]
["Appendix 2-E - Account 1575, IFRS-CGAAP Transitional PP&E Amounts (2-EA), Account 1576, Accounting Changes Under CGAAP (2-EB, 2-EC) CONTACT OEB STAFF IF TAB REQUIRED"]
[]
["1) For an applicant that has a balance in Account 1576 to dispose:"]
["·       ","If an applicant changed capitalization and depreciation policies effective January 1, 2012, the applicant must complete Appendix 2-EB "]
["·       ","If an applicant changed capitalization and depreciation policies effective January 1, 2013, the applicant must complete Appendix 2-EC"]
[]
["2) For an applicant that has a balance in Account 1575 to dispose:"]
["·       ","The applicant must complete 2-EA"]
[" If the applicant did not make any further PP&E accounting policy changes beyond the capitalization and depreciation policy changes as mandated by the Board by January 1, 2013 (i.e. no further changes made on transition to IFRS), the applicant must indicate this and does not need to complete Appendix 2-EA."]
[]
[]
[]
["Appendix 2-Y - Summary of Impacts to Revenue Requirement from Transition to MIFRS CONTACT OEB STAFF IF TAB REQUIRED"]
[]
["An applicant must provide a summary of the dollar impacts of MIFRS to each component of the revenue requirement (e.g. rate base, operating costs, etc.), including the overall impact on the proposed revenue requirement.  Accordingly,  the applicant must identify financial differences and resulting revenue requirement impacts arising from the adoption of  MIFRS as compared to CGAAP.  If the applicant is reflecting the changes in capitalization and depreciation policies for the first time in a rebasing application, then a comparison between MIFRS and CGAAP before the change in accounting policies should be completed.  If the applicant changed capitalization and depreciation policies and  reflected these changes in a prior rebasing application, then a comparison between MIFRS and CGAAP after the change in accounting policies should be completed.  "]

{"sheet":"App.2-BA_Fixed Asset Cont","index":10,"n_rows":84,"n_cols":13,"rows_kept":84,"cut":false,"hidden":false,"merged":[[87,1,88,12],[83,1,85,12],[74,1,75,12],[77,1,77,12],[8,0,8,12],[9,0,9,12],[14,3,14,6],[61,2,61,8],[62,2,62,8],[71,1,72,12]]}
[null,"This workseet is presented in a separate Workbook",null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year "]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Capital Contributions Paid",null,null,null,{"$f":"D17+E17+F17","v":0},null,null,null,null,{"$f":"I17+J17+K17","v":0},{"$f":"G17+L17","v":0}]
[12,1611,"Computer Software (Formally known as Account 1925)",null,null,null,{"$f":"D18+E18+F18","v":0},null,null,null,null,{"$f":"I18+J18+K18","v":0},{"$f":"G18+L18","v":0}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",null,null,null,{"$f":"D19+E19+F19","v":0},null,null,null,null,{"$f":"I19+J19+K19","v":0},{"$f":"G19+L19","v":0}]
["N/A",1805,"Land",null,null,null,{"$f":"D20+E20+F20","v":0},null,null,null,null,{"$f":"I20+J20+K20","v":0},{"$f":"G20+L20","v":0}]
[47,1808,"Buildings",null,null,null,{"$f":"D21+E21+F21","v":0},null,null,null,null,{"$f":"I21+J21+K21","v":0},{"$f":"G21+L21","v":0}]
[13,1810,"Leasehold Improvements",null,null,null,0,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",null,null,null,0,null,null,null,null,0,0]
[47,1820,"Distribution Station Equipment <50 kV",null,null,null,0,null,null,null,null,0,0]
[47,1825,"Storage Battery Equipment",null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",null,null,null,0,null,null,null,null,0,0]
[47,1835,"Overhead Conductors & Devices",null,null,null,0,null,null,null,null,0,0]
[47,1840,"Underground Conduit",null,null,null,0,null,null,null,null,0,0]
[47,1845,"Underground Conductors & Devices",null,null,null,0,null,null,null,null,0,0]
[47,1850,"Line Transformers",null,null,null,0,null,null,null,null,0,0]
[47,1855,"Services (Overhead & Underground)",null,null,null,0,null,null,null,null,0,0]
[47,1860,"Meters",null,null,null,0,null,null,null,null,0,0]
[47,1860,"Meters (Smart Meters)",null,null,null,0,null,null,null,null,0,0]
["N/A",1905,"Land",null,null,null,0,null,null,null,null,0,0]
[47,1908,"Buildings & Fixtures",null,null,null,0,null,null,null,null,0,0]
[13,1910,"Leasehold Improvements",null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (10 years)",null,null,null,0,null,null,null,null,0,0]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",null,null,null,0,null,null,null,null,0,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,null,0,null,null,null,null,0,0]
[45.1,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,null,0,null,null,null,null,0,0]
[10,1930,"Transportation Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1935,"Stores Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1940,"Tools, Shop & Garage Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1945,"Measurement & Testing Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1950,"Power Operated Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communications Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",null,null,null,0,null,null,null,null,0,0]
[47,1970,"Load Management Controls Customer Premises",null,null,null,0,null,null,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,null,null,0,null,null,null,null,0,0]
[47,1980,"System Supervisor Equipment",null,null,null,0,null,null,null,null,0,0]
[47,1985,"Miscellaneous Fixed Assets",null,null,null,0,null,null,null,null,0,0]
[47,1990,"Other Tangible Property",null,null,null,0,null,null,null,null,0,0]
[47,1995,"Contributions & Grants",null,null,null,0,null,null,null,null,0,0]
[47,2440,"Deferred Revenue5"]
[null,null,null,null,null,null,0,null,null,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D17:D57)","v":0},{"$f":"SUM(E17:E57)","v":0},{"$f":"SUM(F17:F57)","v":0},{"$f":"SUM(G17:G57)","v":0},null,{"$f":"SUM(I17:I57)","v":0},{"$f":"SUM(J17:J57)","v":0},{"$f":"SUM(K17:K57)","v":0},{"$f":"SUM(L17:L57)","v":0},{"$f":"SUM(M17:M57)","v":0}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D59+E59+F59","v":0},null,null,null,null,{"$f":"I59+J59+K59","v":0},{"$f":"G59+L59","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,{"$f":"I60+J60+K60","v":0},0]
[null,null,"Total PP&E",{"$f":"SUM(D58:D60)","v":0},{"$f":"SUM(E58:E60)","v":0},{"$f":"SUM(F58:F60)","v":0},{"$f":"SUM(G58:G60)","v":0},null,{"$f":"SUM(I58:I60)","v":0},{"$f":"SUM(J58:J60)","v":0},{"$f":"SUM(K58:K60)","v":0},{"$f":"SUM(L58:L60)","v":0},{"$f":"SUM(M58:M60)","v":0}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J61+J62","v":0}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J63-K66-K67","v":0}]
[]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the Board."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"Appendix 2-BB Service Life  ","index":11,"n_rows":107,"n_cols":17,"rows_kept":107,"cut":false,"hidden":false,"merged":[[106,1,106,2],[0,15,0,16],[1,15,1,16],[2,15,2,16],[3,15,3,16],[4,15,4,16],[6,15,6,16],[14,11,14,12],[14,13,14,14],[31,2,31,4],[14,2,14,4],[14,5,14,7],[14,9,15,9],[14,10,15,10],[8,0,8,16],[9,0,9,16],[10,0,10,16],[14,15,14,16],[15,2,15,4],[35,3,35,4],[36,2,36,4],[37,2,37,4],[16,0,32,0],[16,1,18,1],[16,2,18,2],[16,3,16,4],[17,3,18,3],[25,2,25,4],[26,2,26,4],[27,2,27,4],[28,2,28,4],[29,2,29,4],[30,2,30,4],[19,1,21,1],[19,2,21,2],[19,3,19,4],[20,3,21,3],[22,1,24,1],[22,2,24,2],[22,3,22,4],[23,3,24,3],[32,2,32,4],[48,2,48,4],[56,2,56,4],[57,1,58,1],[57,2,58,2],[57,3,57,4],[58,3,58,4],[38,1,40,1],[38,2,40,2],[38,3,38,4],[39,3,39,4],[40,3,40,4],[41,1,42,1],[41,3,41,4],[42,3,42,4],[59,2,59,4],[49,2,49,4],[50,0,68,0],[50,2,50,4],[51,2,51,4],[52,2,52,4],[53,2,53,4],[54,2,54,4],[55,2,55,4],[64,2,64,4],[65,2,65,4],[66,2,66,4],[67,2,67,4],[68,2,68,4],[33,0,49,0],[33,1,35,1],[33,2,35,2],[33,3,33,4],[34,3,34,4],[43,2,43,4],[44,2,44,4],[45,2,45,4],[46,2,46,4],[47,2,47,4],[72,0,72,7],[74,2,74,4],[74,5,75,7],[74,9,75,9],[78,6,78,7],[79,3,79,4],[79,6,79,7],[69,2,69,4],[60,2,60,4],[61,2,61,4],[62,1,63,1],[62,2,63,2],[62,3,62,4],[63,3,63,4],[77,1,79,1],[77,2,79,2],[77,3,77,4],[80,2,80,4],[80,6,80,7],[81,2,81,4],[81,5,81,7],[74,13,74,14],[74,15,74,16],[75,2,75,4],[76,2,76,4],[76,6,76,7],[74,10,75,10],[74,11,74,12],[77,6,77,7],[78,3,78,4],[86,1,87,1],[86,2,87,2],[86,3,86,4],[86,6,86,7],[87,3,87,4],[87,6,87,7],[82,1,85,1],[82,2,85,2],[82,3,82,4],[82,6,82,7],[83,3,83,4],[83,6,83,7],[84,3,84,4],[84,6,84,7],[85,3,85,4],[85,6,85,7],[88,1,91,1],[88,2,91,2],[88,3,88,4],[88,6,88,7],[89,3,89,4],[89,6,89,7],[90,3,90,4],[90,6,90,7],[91,3,91,4],[91,6,91,7],[94,2,94,4],[94,6,94,7],[95,2,95,4],[95,6,95,7],[96,2,96,4],[96,6,96,7],[92,1,93,1],[92,2,93,2],[92,3,92,4],[92,6,92,7],[93,3,93,4],[93,6,93,7],[100,2,100,4],[100,6,100,7],[103,0,103,7],[97,2,97,4],[97,6,97,7],[98,2,98,4],[98,6,98,7],[99,2,99,4],[99,6,99,7]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"'LDC Info'!E16","v":"EB-2018-0087"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-BB"]
["Service Life Comparison"]
["Table F-1 from Kinetrics Report1"]
[]
[]
[]
[null,null,"Asset Details",null,null,"Useful Life",null,null,null,"USoA Account Number","USoA Account Description","Current",null,"Proposed",null,"Outside Range of Min, Max TUL?"]
["Parent*","#","Category| Component | Type",null,null,"MIN UL","TUL","MAX UL",null,null,null,"Years","Rate","Years","Rate","Below Min TUL","Above Max TUL"]
["OH",1,"Fully Dressed Wood Poles","Overall",null,35,45,75,null,1830,"Poles, Towers and Fixtures",25,0.04,50,0.02,"No","No"]
[null,null,null,"Cross Arm","Wood",20,40,55,null,1830,"Poles, Towers and Fixtures",25,0.04,50,0.02,"No","No"]
[null,null,null,null,"Steel",30,70,95,null,1830,"Poles, Towers and Fixtures",25,0.04,50,0.02,"No","No"]
[null,2,"Fully Dressed Concrete Poles","Overall",null,50,60,80,null,null,null,null,{"$f":"IF(ISERROR(1/L20), \"\", 1/L20)","v":""},null,{"$f":"IF(ISERROR(1/N20), \"\", 1/N20)","v":""},{"$f":"IF(ISBLANK(N20),\"\",IF(N20<F20,\"Yes\",\"No\"))","v":""},{"$f":"IF(ISBLANK(N20),\"\",IF(N20>H20,\"Yes\",\"No\"))","v":""}]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,"",null,"","",""]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,"","",""]
[null,3,"Fully Dressed Steel Poles","Overall",null,60,60,80,null,null,null,null,"",null,"","",""]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,"",null,"","",""]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,"","",""]
[null,4,"OH Line Switch",null,null,30,45,55,null,null,null,null,"",null,"","",""]
[null,5,"OH Line Switch Motor",null,null,15,25,25,null,null,null,null,"",null,"","",""]
[null,6,"OH Line Switch RTU",null,null,15,20,20,null,null,null,null,"",null,"","",""]
[null,7,"OH Integral Switches",null,null,35,45,60,null,null,null,null,"",null,"","",""]
[null,8,"OH Conductors",null,null,50,60,75,null,null,null,null,"",null,"","",""]
[null,9,"OH Transformers & Voltage Regulators",null,null,30,40,60,null,null,null,null,"",null,"","",""]
[null,10,"OH Shunt Capacitor Banks",null,null,25,30,40,null,null,null,null,"",null,"","",""]
[null,11,"Reclosers",null,null,25,40,55,null,null,null,null,"",null,"","",""]
["TS & MS",12,"Power Transformers","Overall",null,30,45,60,null,1850,"Line Transformers",25,0.04,40,2.5000000000000001E-2,"No","No"]
[null,null,null,"Bushing",null,10,20,30,null,null,null,null,"",null,"","",""]
[null,null,null,"Tap Changer",null,20,30,60,null,null,null,null,"",null,"","",""]
[null,13,"Station Service Transformer",null,null,30,45,55,null,null,null,null,"",null,"","",""]
[null,14,"Station Grounding Transformer",null,null,30,40,40,null,null,null,null,"",null,"","",""]
[null,15,"Station DC System","Overall",null,10,20,30,null,null,null,null,"",null,"","",""]
[null,null,null,"Battery Bank",null,10,15,15,null,null,null,null,"",null,"","",""]
[null,null,null,"Charger",null,20,20,30,null,null,null,null,"",null,"","",""]
[null,16,"Station Metal Clad Switchgear","Overall",null,30,40,60,null,null,null,null,"",null,"","",""]
[null,null,null,"Removable Breaker",null,25,40,60,null,null,null,null,"",null,"","",""]
[null,17,"Station Independent Breakers",null,null,35,45,65,null,null,null,null,"",null,"","",""]
[null,18,"Station Switch",null,null,30,50,60,null,null,null,null,"",null,"","",""]
[null,19,"Electromechanical Relays",null,null,25,35,50,null,null,null,null,"",null,"","",""]
[null,20,"Solid State Relays",null,null,10,30,45,null,null,null,null,"",null,"","",""]
[null,21,"Digital & Numeric Relays",null,null,15,20,20,null,null,null,null,"",null,"","",""]
[null,22,"Rigid Busbars",null,null,30,55,60,null,null,null,null,"",null,"","",""]
[null,23,"Steel Structure",null,null,35,50,90,null,null,null,null,"",null,"","",""]
["UG",24,"Primary Paper Insulated Lead Covered (PILC) Cables",null,null,60,65,75,null,1840,null,25,0.04,50,0.02,"Yes","No"]
[null,25,"Primary Ethylene-Propylene Rubber (EPR) Cables",null,null,20,25,25,null,null,null,null,"",null,"","",""]
[null,26,"Primary Non-Tree Retardant (TR) Cross Linked \nPolyethylene (XLPE) Cables Direct Buried",null,null,20,25,30,null,null,null,null,"",null,"","",""]
[null,27,"Primary Non-TR XLPE Cables in Duct",null,null,20,25,30,null,null,null,null,"",null,"","",""]
[null,30,"Secondary PILC Cables",null,null,70,75,80,null,1840,null,25,0.04,50,0.02,"Yes","No"]
[null,31,"Secondary Cables Direct Buried",null,null,25,35,40,null,null,null,null,"",null,"","",""]
[null,32,"Secondary Cables in Duct",null,null,35,40,60,null,null,null,null,"",null,"","",""]
[null,33,"Network Tranformers","Overall",null,20,35,50,null,1815,null,25,0.04,50,0.02,"No","No"]
[null,null,null,"Protector",null,20,35,40,null,null,null,null,"",null,"","",""]
[null,34,"Pad-Mounted Transformers",null,null,25,40,45,null,null,null,null,"",null,"","",""]
[null,35,"Submersible/Vault Transformers",null,null,25,35,45,null,null,null,null,"",null,"","",""]
[null,36,"UG Foundation",null,null,35,55,70,null,null,null,null,"",null,"","",""]
[null,37,"UG Vaults","Overall",null,40,60,80,null,null,null,null,"",null,"","",""]
[null,null,null,"Roof",null,20,30,45,null,null,null,null,"",null,"","",""]
[null,38,"UG Vault Switches",null,null,20,35,50,null,null,null,null,"",null,"","",""]
[null,39,"Pad-Mounted Switchgear",null,null,20,30,45,null,null,null,null,"",null,"","",""]
[null,40,"Ducts",null,null,30,50,85,null,null,null,null,"",null,"","",""]
[null,41,"Concrete Encased Duct Banks",null,null,35,55,80,null,null,null,null,"",null,"","",""]
[null,42,"Cable Chambers",null,null,50,60,80,null,null,null,null,"",null,"","",""]
["S",43,"Remote SCADA",null,null,15,20,30,null,null,null,null,"",null,"","",""]
[]
[]
["Table F-2 from Kinetrics Report1"]
[]
[null,null,"Asset Details",null,null,"Useful Life Range",null,null,null,"USoA Account Number","USoA Account Description","Current",null,"Proposed",null,"Outside Range of Min, Max TUL?"]
[null,"#","Category| Component | Type",null,null,null,null,null,null,null,null,"Years","Rate","Years","Rate","Below Min Range","Above Max Range"]
[null,1,"Office Equipment",null,null,5,15,null,null,1915,"Offce Furniture & Equipment",15,6.6666666666666666E-2,15,6.6666666666666666E-2,"No","No"]
[null,2,"Vehicles","Trucks & Buckets",null,5,15,null,null,1930,"Transportation Equipment",15,6.6666666666666666E-2,15,6.6666666666666666E-2,"No","No"]
[null,null,null,"Trailers",null,5,20,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Vans",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,3,"Administrative Buildings",null,null,50,75,null,null,null,null,null,"",null,"","",""]
[null,4,"Leasehold Improvements",null,null,"Lease dependent",null,null,null,null,null,null,"",null,"","",""]
[null,5,"Station Buildings","Station Buildings",null,50,75,null,null,1808,"Buildings",25,0.04,25,0.04,"Yes","No"]
[null,null,null,"Parking",null,25,30,null,null,1808,"Buildings",25,0.04,25,0.04,"No","No"]
[null,null,null,"Fence",null,25,60,null,null,1808,"Buildings",25,0.04,25,0.04,"No","No"]
[null,null,null,"Roof",null,20,30,null,null,1808,"Buildings",25,0.04,25,0.04,"No","No"]
[null,6,"Computer Equipment","Hardware",null,3,5,null,null,1920,"Computer Equipment",2,0.5,2,0.5,"Yes","No"]
[null,null,null,"Software",null,2,5,null,null,1611,"Computer Software",2,0.5,2,0.5,"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,null,null,null,"",null,"","",""]
[null,null,null,"Tools, Shop, Garage Equipment",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Measurement & Testing Equipment",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,8,"Communication","Towers",null,60,70,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Wireless",null,2,10,null,null,null,null,null,"",null,"","",""]
[null,9,"Residential Energy Meters",null,null,25,35,null,null,null,null,null,"",null,"","",""]
[null,10,"Industrial/Commercial Energy Meters",null,null,25,35,null,null,null,null,null,"",null,"","",""]
[null,11,"Wholesale Energy Meters",null,null,15,30,null,null,null,null,null,"",null,"","",""]
[null,12,"Current & Potential Transformer (CT & PT)",null,null,35,50,null,null,null,null,null,"",null,"","",""]
[null,13,"Smart Meters",null,null,5,15,null,null,1860,"Meters (Smart Meters)",20,0.05,20,0.05,"No","Yes"]
[null,14,"Repeaters - Smart Metering",null,null,10,15,null,null,null,null,null,{"$f":"IF(ISERROR(1/L100), \"\", 1/L100)","v":""},null,{"$f":"IF(ISERROR(1/N100), \"\", 1/N100)","v":""},{"$f":"IF(ISBLANK(N100),\"\",IF(N100<F100,\"Yes\",\"No\"))","v":""},{"$f":"IF(ISBLANK(N100),\"\",IF(N100>G100,\"Yes\",\"No\"))","v":""}]
[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"]

{"sheet":"App.2-C_DepExp","index":12,"n_rows":76,"n_cols":25,"rows_kept":76,"cut":false,"hidden":false,"merged":[[71,1,71,18],[73,1,73,18],[20,0,21,0],[20,1,21,1],[64,1,64,18],[68,1,68,18],[69,1,69,18],[70,1,70,18],[15,0,15,1],[15,2,15,16],[16,0,16,1],[16,2,16,16],[19,2,19,8],[19,9,19,12],[19,13,19,16],[14,0,14,1],[14,2,14,16],[8,0,8,18],[9,0,9,18],[10,0,10,18],[13,0,13,1],[13,2,13,16]]}
["This workseet is presented in a separate Workbook"]
[]
[]
[]
[]
[]
[]
[]
["Appendix 2-C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CGAAP"]
["Depreciation and Amortization Expense",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Revised CGAAP"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MIFRS"]
["This appendix is to be completed in conjunction with the accounting instructions in Appendix 2-B"]
[]
["Scenario that applies",null,"Applicable Years and Accounting Standard",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard Reflected in Schedule Below",null,null,null,null,null,2012]
["Rebasing for the first time with depreciation policy changes made in 2012.",null,"This appendix must be duplicated and completed for the years 2012 to 2018. The appendix for 2012 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2012 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2013]
["Rebasing for the first time with depreciation policy changes made in 2013.",null,"This appendix must be duplicated and completed for the years 2013 to 2018. The appendix for 2013 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2013 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014]
["Already rebased with depreciation policy changes in a prior rate application",null,"This appendix must be completed for 2014 to 2018. The appendix for 2014 is to be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2018 is to be completed under MIFRS (2014 if changes to MIFRS are material).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2015]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2016]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2017]
[null,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formally known as Account 1925)",null,null,{"$f":"C23-D23","v":0},null,null,{"$f":"F23-G23","v":0},null,null,{"$f":"IF(J23=0,0,1/J23)","v":0},null,{"$f":"IF(L23=0,0,1/L23)","v":0},{"$f":"IF(J23=0,0,+E23/J23)","v":0},{"$f":"IF(L23=0,0,+H23/L23)","v":0},{"$f":"IF(L23=0,0,+(I23*0.5)/L23)","v":0},{"$f":"IF(ISERROR(+N23+O23+P23), 0, +N23+O23+P23)","v":0},null,{"$f":"IF(ISERROR(+R23-122), 0, +R23-Q23)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",null,null,{"$f":"C24-D24","v":0},null,null,{"$f":"F24-G24","v":0},null,null,{"$f":"IF(J24=0,0,1/J24)","v":0},null,{"$f":"IF(L24=0,0,1/L24)","v":0},{"$f":"IF(J24=0,0,+E24/J24)","v":0},{"$f":"IF(L24=0,0,+H24/L24)","v":0},{"$f":"IF(L24=0,0,+(I24*0.5)/L24)","v":0},{"$f":"IF(ISERROR(+N24+O24+P24), 0, +N24+O24+P24)","v":0},null,{"$f":"IF(ISERROR(+R24-122), 0, +R24-Q24)","v":0}]
[1805,"Land",null,null,0,null,null,0,null,null,0,null,0,0,{"$f":"IF(L25=0,0,+H25/L25)","v":0},0,0,null,0]
[1808,"Buildings",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1810,"Leasehold Improvements",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1815,"Transformer Station Equipment >50 kV",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1820,"Distribution Station Equipment <50 kV",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1825,"Storage Battery Equipment",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1830,"Poles, Towers & Fixtures",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1835,"Overhead Conductors & Devices",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1840,"Underground Conduit",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1845,"Underground Conductors & Devices",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1850,"Line Transformers",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1855,"Services (Overhead & Underground)",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1860,"Meters",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1860,"Meters (Smart Meters)",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1905,"Land",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1908,"Buildings & Fixtures",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1910,"Leasehold Improvements",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1915,"Office Furniture & Equipment (10 years)",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1915,"Office Furniture & Equipment (5 years)",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1920,"Computer Equipment - Hardware",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1930,"Transportation Equipment",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1935,"Stores Equipment",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1940,"Tools, Shop & Garage Equipment",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1945,"Measurement & Testing Equipment",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1950,"Power Operated Equipment",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1955,"Communications Equipment",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1955,"Communication Equipment (Smart Meters)",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1960,"Miscellaneous Equipment ",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1970,"Load Management Controls Customer Premises",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1975,"Load Management Controls Utility Premises",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1980,"System Supervisor Equipment",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1985,"Miscellaneous Fixed Assets",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1990,"Other Tangible Property",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[1995,"Contributions & Grants",null,null,0,null,null,0,null,null,0,null,0,0,0,0,0,null,0]
[null,"Total",{"$f":"SUM(C23:C60)","v":0},0,0,0,0,0,0,null,null,null,null,{"$f":"SUM(N23:N60)","v":0},0,0,0,0,0]
[]
[]
["General:","Applicants are to complete this appendix to show the reasonability of the depreciation expense that is included in rate base via. Accumulated depreciation and the revenue requirement."]
[null,"Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Balances presented in the table should exclude asset retirement obligations (AROs) and the related depreciation and accretion expense. These should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]
[]
[]
["Notes:"]
[1,"This is the net book value of assets that existed as at the date of the utility's change in depreciation policies (i.e. as at Jan. 1, 2012 or Jan. 1, 2013).  These assets are to be depreciated at the average remaining service life. This amount will not change in years subsequent to the date of the utility's change in depreciation policies.  This column is expected to be used until the assets that existed as at the date of the utility's change in depreciation policies are fully depreciated."]
[2,"This is the opening gross book value of assets that have been acquired after the date of the utilities change in depreciation policies (i.e. additions starting in 2012/2013 for those who changed policies Jan. 1, 2012/2013). These assets are to be depreciated at the revised service life. The amount is expected to be equal to the gross book value of the prior year plus the prior year's additions."]
[3,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding current year's additions) under the change in policies under CGAAP.  For example, Asset A had a useful life of 20 years under CGAAP without the change in policies.  On January 1 of the year of policy changes, Asset A was 3 years depreciated. As a result, Asset A would have a remaining service life of 17 years (20 years less 3 years) as at January 1 of the year of policy changes.  Due to making the change in policies under CGAAP, management re-assessed the asset useful lives and concluded that the revised useful life of Asset A is now 30 years. Therefore, the average remaining useful life of the opening balance of Asset A is determined to be 27 years (30 years less 3 years) under the revised CGAAP as at January 1 of the year of policy changes."]
[4,"The useful life used should be consistent with the OEB's regulatory accounting policies as set out in the  Accounting Procedures Handbook for Electricity Distributors, effective Jan. 1, 2012 and also with the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, and the Kinectrics Report."]
[5,"Board policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[6,"The applicant must provide an explanation of material variances in evidence."]
[7,"This should include assets in column a (excel column C) that become fully depreciated since the date of the policy change.  The amount input in b (excel column D) should equal the net book value of the asset as at the date of depreciation policy change"]
[8,"This should include assets in column d (excel column f) that have become fully depreciated.  The amount input in e (excel column G) should equal the gross book value of the asset"]

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[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-D"]
["Overhead Expense"]
[]
["Applicants are to provide a breakdown of OM&A before capitalization in the below table.  OM&A before capitalization may be broken down by cost center, program, drivers or another format best suited to focus on capitalized vs. uncapitalized OM&A."]
[]
[" OM&A Before Capitalization"]
[null,{"$f":"F15-4","v":2015},{"$f":"F15-3","v":2016},{"$f":"F15-2","v":2017},{"$f":"F15-1","v":2018},{"$f":"TestYear","v":2019}]
[null,"Historical Year","Historical Year","Historical Year","Bridge Year","Test Year"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Total OM&A Before Capitalization (B)",{"$f":"SUM(B17:B26)","v":0},{"$f":"SUM(C17:C26)","v":0},{"$f":"SUM(D17:D26)","v":0},{"$f":"SUM(E17:E26)","v":0},{"$f":"SUM(F17:F26)","v":0}]
[]
["Applicants are to provide a breakdown of capitalized OM&A in the below table.  Capitalized OM&A may be broken down using the categories listed in the table below if possible.  Otherwise, applicants are to provide its own break down of capitalized OM&A."]
[]
["Capitalized OM&A",null,null,null,null,null,"Directly","Explanation for Change in Overhead Capitalized"]
[null,{"$f":"F32-4","v":2015},{"$f":"F32-3","v":2016},{"$f":"F32-2","v":2017},{"$f":"F32-1","v":2018},{"$f":"TestYear","v":2019},"Attributable?"]
[null,"Historical Year","Historical Year","Historical Year","Bridge Year","Test Year","(Yes/No)"]
["employee benefits"]
["costs of site preparation"]
["initial delivery and handling costs"]
["costs of testing whether the asset is functioning properly"]
["professional fees"]
[]
["costs of opening a new facility"]
["costs of introducing a new product or service (including costs of advertising and promotional activities)"]
["costs of conducting business in a new location or with a new class of customer (including costs of staff training)"]
["administration and other general overhead costs"]
[]
["Insert description of additional item(s) and new rows if needed"]
[]
["Total Capitalized OM&A (A)",{"$f":"SUM(B34:B46)","v":0},{"$f":"SUM(C34:C46)","v":0},{"$f":"SUM(D34:D46)","v":0},{"$f":"SUM(E34:E46)","v":0},{"$f":"SUM(F34:F46)","v":0}]
[]
["% of Capitalized OM&A (=A/B)",{"$f":"IF(ISERROR(B47/B27),\"0%\",B47/B27)","v":"0%"},{"$f":"IF(ISERROR(C47/C27),\"0%\",C47/C27)","v":"0%"},{"$f":"IF(ISERROR(D47/D27),\"0%\",D47/D27)","v":"0%"},{"$f":"IF(ISERROR(E47/E27),\"0%\",E47/E27)","v":"0%"},{"$f":"IF(ISERROR(F47/F27),\"0%\",F47/F27)","v":"0%"}]

{"sheet":"App.2-EA_Account 1575 (2015)","index":14,"n_rows":47,"n_cols":9,"rows_kept":47,"cut":false,"hidden":true,"merged":[[47,0,47,9],[52,0,53,8],[25,1,26,5],[31,1,31,5],[37,6,38,7],[37,8,38,8],[20,1,20,5],[8,0,8,8],[9,0,9,8],[10,0,10,8],[12,0,12,8],[14,0,14,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EA"]
["Account 1575 - IFRS-CGAAP Transitional PP&E Amounts"]
["2015 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopted IFRS on January 1, 2015 for financial reporting purposes"]
[]
[]
[]
[null,2014,{"$f":"TestYear-3","v":2016},{"$f":"TestYear-2","v":2017},{"$f":"CONCATENATE(TestYear-1,\" Bridge Year\")","v":"2018 Bridge Year"},{"$f":"CONCATENATE(TestYear,\" Rebasing Year\")","v":"2019 Rebasing Year"}]
["Reporting Basis","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
[null,"Actual","Actual","Actual","Forecast","Forecast"]
[null,null,null,"$","$"]
["PP&E Values under CGAAP"]
["            Opening net PP&E - Note 1",null,{"$f":"+B25","v":0},{"$f":"+C25","v":0},{"$f":"+D25","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (1)",{"$f":"SUM(B22:B24)","v":0},{"$f":"SUM(C22:C24)","v":0},{"$f":"SUM(D22:D24)","v":0},{"$f":"SUM(E22:E24)","v":0}]
[]
["PP&E Values under MIFRS (Starts from 2014, the transition year)"]
["            Opening net PP&E  - Note 1",null,{"$f":"+B31","v":0},{"$f":"+C31","v":0},{"$f":"+D31","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (2)",{"$f":"SUM(B28:B30)","v":0},{"$f":"SUM(C28:C30)","v":0},{"$f":"SUM(D28:D30)","v":0},{"$f":"SUM(E28:E30)","v":0}]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",{"$f":"B25-B31","v":0},{"$f":"C25-C31","v":0},{"$f":"D25-D31","v":0},{"$f":"E25-E31","v":0}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1575",null,null,null,null,{"$f":"IF(ISERROR(E33), 0, E33)","v":0},null,"WACC"]
["Return on Rate Base Associated with Account 1575 balance at WACC  - Note 2",null,null,null,null,{"$f":"E33*I37*I38","v":0},"# of years of rate rider disposition period"]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,{"$f":"F37+F38","v":0}]
[]
["Notes:"]
["1  For an applicant that adopted IFRS on January 1, 2015, the PP&E values as of January 1, 2014 under both CGAAP and MIFRS should be the same. "]
["2 Return on rate base associated with deferred balance is calculated as:"]
["     the deferral account closing balance as of 2017 x WACC X # of years of rate rider disposition period"]
["     * Please note that the calculation should be adjusted once WACC is updated and finalized in the rate application."]
["3  The  PP&E deferral account is cleared by including the total balance in the deferral and variance account rate rider calculation."]
["4  Net additions are additions net of disposals; Net depreciation is additions to depreciation net of disposals."]

{"sheet":"App.2-EB_Account 1576 (2012)","index":15,"n_rows":48,"n_cols":12,"rows_kept":48,"cut":false,"hidden":true,"merged":[[41,0,41,12],[45,0,45,10],[8,0,8,11],[9,0,9,11],[10,0,10,11],[12,0,13,11],[14,0,14,11],[20,1,20,8],[25,1,26,8],[31,1,31,8],[37,9,38,10],[37,11,38,11]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EB"]
["Account 1576 - Accounting Changes under CGAAP"]
["2012 Changes in Accounting Policies under CGAAP"]
[]
["For applicants with a balance in Account 1576 and made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012.  This is the first time the applicant is rebasing with changes in these accounting policies."]
[]
[]
[]
[null,"Prior Years Rebasing",2012,2013,2014,2015,2016,2017,"2018 Rebasing Year"]
["Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS - Note 5","MIFRS","MIFRS","MIFRS"]
[null,"Forecast","Actual","Actual","Actual","Actual","Actual","Forecast","Forecast"]
[null,null,"$","$","$","$","$","$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1",null,null,{"$f":"+C25","v":0},{"$f":"+D25","v":0},{"$f":"+E25","v":0},{"$f":"+F25","v":0},{"$f":"+G25","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (1)",null,{"$f":"C22+C23+C24","v":0},0,0,0,0,0]
[]
["PP&E Values under revised CGAAP (Starts from 2012)"]
["            Opening net PP&E  - Note 1",null,null,{"$f":"+C31","v":0},{"$f":"+D31","v":0},{"$f":"+E31","v":0},{"$f":"+F31","v":0},{"$f":"+G31","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (2)",null,{"$f":"SUM(C28:C30)","v":0},0,0,0,0,0]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,{"$f":"C25-C31","v":0},0,0,0,0,0]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,null,null,null,{"$f":"IF(ISERROR(H33), 0, H33)","v":0},null,"WACC"]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,null,null,null,{"$f":"H33*L37*L38","v":0},"# of years of rate rider disposition period"]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,null,null,null,{"$f":"I37+I38","v":0}]
[]
["Notes:"]
["1  For an applicant that made the capitalization and depreciation expense accounting policy changes on January 1, 2012, the PP&E values as of January 1, 2012 under both former CGAAP and revised CGAAP should be the same. "]
["2 Return on rate base associated with Account 1576 balance is calculated as:"]
["     the variance account ending balance as of 2017 x WACC X # of years of rate rider disposition period"]
["     * Please note that the calculation should be adjusted once WACC is updated and finalized in the rate application."]
["3  Account 1576 is cleared by including the total balance in the deferral and variance account rate rider calculation."]
["4  Net additions are additions net of disposals; Net depreciation is additions to depreciation net of disposals."]
["5 Differences due to the adoption of MIFRS are to be shown separately in Account 1575 in Appendix 2-EA as Accounts 1575 and 1576 cannot be used interchangably."]

{"sheet":"App.2-EC_Account 1576 (2013)","index":16,"n_rows":48,"n_cols":11,"rows_kept":48,"cut":false,"hidden":true,"merged":[[45,0,45,9],[8,0,8,10],[9,0,9,10],[10,0,10,10],[12,0,12,10],[14,0,14,10],[37,10,38,10],[20,1,20,7],[25,1,26,7],[31,1,31,7],[37,8,38,9],[41,0,41,11]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EC"]
["Account 1576 - Accounting Changes under CGAAP"]
["2013 Changes in Accounting Policies under CGAAP"]
[]
["For applicants with a balance in Account 1576 and made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013.  This is the first time the applicant is rebasing with changes in these accounting policies."]
[]
[]
[]
[null,"Prior Years Rebasing",2013,2014,2015,2016,2017,"2018 Rebasing Year"]
["Reporting Basis","CGAAP","CGAAP","CGAAP","MIFRS - Note 5","MIFRS","MIFRS","MIFRS"]
[null,"Actual","Actual","Actual","Actual","Actual","Forecast","Forecast"]
[null,null,"$","$",null,"$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1",null,null,{"$f":"+C25","v":0},{"$f":"+D25","v":0},{"$f":"+E25","v":0},{"$f":"+F25","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (1)",null,{"$f":"C22+C23+C24","v":0},{"$f":"D22+D23+D24","v":0},{"$f":"E22+E23+E24","v":0},{"$f":"F22+F23+F24","v":0},{"$f":"G22+G23+G24","v":0}]
[]
["PP&E Values under revised CGAAP (Starts from 2012)"]
["            Opening net PP&E  - Note 1",null,null,{"$f":"+C31","v":0},{"$f":"+D31","v":0},{"$f":"+E31","v":0},{"$f":"+F31","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (2)",null,{"$f":"SUM(C28:C30)","v":0},{"$f":"SUM(D28:D30)","v":0},{"$f":"SUM(E28:E30)","v":0},{"$f":"SUM(F28:F30)","v":0},{"$f":"SUM(G28:G30)","v":0}]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,{"$f":"C25-C31","v":0},{"$f":"D25-D31","v":0},{"$f":"E25-E31","v":0},{"$f":"F25-F31","v":0},{"$f":"G25-G31","v":0}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,null,null,{"$f":"IF(ISERROR(G33), 0, G33)","v":0},null,"WACC"]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,null,null,{"$f":"G33*K37*K38","v":0},"# of years of rate rider disposition period"]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,null,null,{"$f":"H37+H38","v":0}]
[]
["Notes:"]
["1  For an applicant that made the capitalization and depreciation expense accounting policy changes on January 1, 2013, the PP&E values as of January 1, 2013 under both former CGAAP and revised CGAAP should be the same. "]
["2 Return on rate base associated with Account 1576 balance is calculated as:"]
["     the variance account ending balance as of 2017 x WACC X # of years of rate rider disposition period"]
["     * Please note that the calculation should be adjusted once WACC is updated and finalized in the rate application."]
["3  Account 1576 is cleared by including the total balance in the deferral and variance account rate rider calculation."]
["4  Net additions are additions net of disposals; Net depreciation is additions to depreciation net of disposals."]
["5 Differences due to the adoption of MIFRS are to be shown separately in Account 1575 in Appendix 2-EA as Accounts 1575 and 1576 cannot be used interchangably."]

{"sheet":"App.2-FA Proposed REG Invest.","index":17,"n_rows":101,"n_cols":12,"rows_kept":101,"cut":false,"hidden":false,"merged":[[8,0,8,11],[17,0,17,9],[16,0,16,10],[12,0,12,7],[13,0,13,6],[14,0,14,6],[11,0,11,7],[9,0,9,11]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
["TO BE UPDATED AT DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-FA"]
["Renewable Generation Connection Investment Summary (past investments or over the future rate setting period)"]
[]
["Enter the details of the Renewable Generation Connection projects as described in the appropriate section of the Filing Requirements."]
["All costs entered on this page will be transferred to the appropriate cells in the appendices that follow."]
["For Part A, Renewable Enabling Improvements (REI), these amounts will be transferred to Appendix 2 - FB"]
["For Part B, Expansions, these amounts will be transferred to Appendix 2 - FC"]
[]
["If there are more than five projects proposed to be in-service in a certain year, please amend the tables below and ensure that the formulae for the Total Amounts in any given rate year are updated."]
["Based on the current methodology and allocation, amounts allocated represent 6% for REI Connection Investments and 17% for Expansion Investments. (EB-2009-0349, 6-10-2010, p. 15, note 9)"]
[]
["There are two scenarios described below.  Separate sets of spreadsheets (2-FA, 2-FB, 2-FC) should be submited for each scenario as required."]
["Scenario 1:  Past Investments with No Recovery.  The distributor has made investments in the past (during the IRM Years), but has not received approval for these projects and therefore did not receive"]
["revenue from the IESO under Regulation 330/09 and did not receive ratepayer revenue for the direct benefit portion of the investment."]
["The WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage should correspond to the distributor's last Cost of Service approval. "]
["The Direct Benefit portion of the calculated Revenue Requirement for each year should be summed and can be applied for recovery from the distributor's ratepayers through a rate rider."]
["The Provincial Recovery portion of the calculated Revenue Requirement for each year should be summed and can be applied for recovery from the IESO through a separate order."]
[]
["Scenario 2:  Investments in the Test Year and Beyond.  Distributor plans to make investments in 2017 and/or beyond.  These investments should be added to 2-FA in the appropriate year."]
["The WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage should correspond to the distributor's current application. "]
[]
["Part A",null,null,null,null,null,null,"Test Year"]
["REI Investments (Direct Benefit at 6%)",null,{"$f":"D31-1","v":2014},{"$f":"E31-1","v":2015},{"$f":"F31-1","v":2016},{"$f":"G31-1","v":2017},{"$f":"H31-1","v":2018},{"$f":"TestYear","v":2019},{"$f":"H31+1","v":2020},{"$f":"I31+1","v":2021},{"$f":"J31+1","v":2022},{"$f":"K31+1","v":2023}]
["Project 1"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 2"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 3"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 4"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 5"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C58,C52,C46,C40,C34)","v":0},{"$f":"SUM(D58,D52,D46,D40,D34)","v":0},0,0,0,{"$f":"SUM(H58,H52,H46,H40,H34)","v":0},{"$f":"SUM(I58,I52,I46,I40,I34)","v":0},0,0,0]
["Total OM&A (Start-Up)",null,{"$f":"SUM(C59,C53,C47,C41,C35)","v":0},0,0,0,0,{"$f":"SUM(H59,H53,H47,H41,H35)","v":0},0,0,0,0]
["Total OM&A (Ongoing)",null,{"$f":"SUM(C60,C54,C48,C42,C36)","v":0},0,0,0,0,{"$f":"SUM(H60,H54,H48,H42,H36)","v":0},0,0,0,0]
[]
[]
["Part B",null,null,null,null,null,null,"Test Year"]
["Expansion Investments (Direct Benefit at 17%)",null,{"$f":"D68-1","v":2014},{"$f":"E68-1","v":2015},{"$f":"F68-1","v":2016},{"$f":"G68-1","v":2017},{"$f":"H68-1","v":2018},{"$f":"TestYear","v":2019},{"$f":"H68+1","v":2020},{"$f":"I68+1","v":2021},{"$f":"J68+1","v":2022},{"$f":"K68+1","v":2023}]
["Project 1"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 2"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 3"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 4"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 5"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C95,C89,C83,C77,C71)","v":0},{"$f":"SUM(D95,D89,D83,D77,D71)","v":0},0,0,0,{"$f":"SUM(H95,H89,H83,H77,H71)","v":0},{"$f":"SUM(I95,I89,I83,I77,I71)","v":0},0,0,0]
["Total OM&A (Start-Up)",null,{"$f":"SUM(C96,C90,C84,C78,C72)","v":0},0,0,0,0,{"$f":"SUM(H96,H90,H84,H78,H72)","v":0},0,0,0,0]
["Total OM&A (Ongoing)",null,{"$f":"SUM(C97,C91,C85,C79,C73)","v":0},0,0,0,0,{"$f":"SUM(H97,H91,H85,H79,H73)","v":0},0,0,0,0]

{"sheet":"Hidden_REG Invest.","index":18,"n_rows":61,"n_cols":8,"rows_kept":61,"cut":false,"hidden":true,"merged":[]}
["Utility Name","EB Number","Test Year","Bridge Year","Last Rebasing Year","Renewable Generation Connection Investment Summary","Year","Amount"]
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{"sheet":"App.2-FB Calc of REG Improvemnt","index":19,"n_rows":95,"n_cols":32,"rows_kept":95,"cut":false,"hidden":false,"merged":[[16,29,16,31],[8,0,8,20],[9,0,9,20],[11,0,11,20],[12,0,12,20],[14,0,14,20],[46,0,46,25],[16,17,16,19],[16,20,16,22],[16,23,16,25],[16,26,16,28],[16,14,16,16],[16,11,16,13],[16,8,16,10],[16,5,16,7],[16,2,16,4],[51,27,51,28],[51,30,51,31],[48,0,48,25],[49,0,49,1],[51,18,51,19],[51,21,51,22],[51,24,51,25],[51,15,51,16],[51,12,51,13],[51,9,51,10],[51,6,51,7],[51,3,51,4]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
["TO BE UPDATED AT DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-FB"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part A of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["For historical investments, enter these variables for your last cost of service test year.  For 2017 and beyond, enter variables as in the application."]
["Rate Riders are not calculated for the Test Year as these assets and costs are already in the distributor's rate base/revenue requirement."]
[]
[null,null,{"$f":"F17-1","v":2014},null,null,{"$f":"I17-1","v":2015},null,null,{"$f":"L17-1","v":2016},null,null,{"$f":"O17-1","v":2017},null,null,{"$f":"BridgeYear","v":2018},null,null,{"$f":"CONCATENATE(TestYear,\" Test Year\")","v":"2019 Test Year"},null,null,{"$f":"TestYear+1","v":2020},null,null,{"$f":"U17+1","v":2021},2016,null,{"$f":"X17+1","v":2022},null,null,{"$f":"AA17+1","v":2023}]
[null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94]
["Net Fixed Assets (average)",null,{"$f":"F82","v":0},{"$f":"C20*D19","v":0},{"$f":"C20*E19","v":0},{"$f":"G82","v":0},{"$f":"F20*G19","v":0},{"$f":"F20*H19","v":0},{"$f":"H82","v":0},{"$f":"I20*J19","v":0},{"$f":"I20*K19","v":0},{"$f":"I82","v":0},{"$f":"L20*M19","v":0},{"$f":"L20*N19","v":0},{"$f":"J82","v":0},{"$f":"O20*P19","v":0},{"$f":"O20*Q19","v":0},{"$f":"K82","v":0},{"$f":"R20*S19","v":0},{"$f":"R20*T19","v":0},{"$f":"L82","v":0},{"$f":"U20*V19","v":0},{"$f":"U20*W19","v":0},{"$f":"M82","v":0},{"$f":"X20*Y19","v":0},{"$f":"X20*Z19","v":0},{"$f":"N82","v":0},{"$f":"AA20*AB19","v":0},{"$f":"AA20*AC19","v":0},{"$f":"O82","v":0},{"$f":"AD20*AE19","v":0},{"$f":"AD20*AF19","v":0}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,{"$f":"'App.2-FA Proposed REG Invest.'!C64","v":0},{"$f":"C21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!D64","v":0},{"$f":"F21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!E64","v":0},{"$f":"I21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!F64","v":0},{"$f":"L21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!G64","v":0},{"$f":"O21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!H64","v":0},{"$f":"R21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!I64","v":0},{"$f":"U21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!J64","v":0},{"$f":"X21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!K64","v":0},{"$f":"AA21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!L64","v":0},{"$f":"AD21","v":0}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,{"$f":"'App.2-FA Proposed REG Invest.'!C63","v":0},{"$f":"C22*D19","v":0},{"$f":"C22*E19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D63","v":0},{"$f":"F22*G19","v":0},{"$f":"F22*H19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E63","v":0},{"$f":"I22*J19","v":0},{"$f":"I22*K19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F63","v":0},{"$f":"L22*M19","v":0},{"$f":"L22*N19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G63","v":0},{"$f":"O22*P19","v":0},{"$f":"O22*Q19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!H63","v":0},{"$f":"R22*S19","v":0},{"$f":"R22*T19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!I63","v":0},{"$f":"U22*V19","v":0},{"$f":"U22*W19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!J63","v":0},{"$f":"X22*Y19","v":0},{"$f":"X22*Z19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!K63","v":0},{"$f":"AA22*AB19","v":0},{"$f":"AA22*AC19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!L63","v":0},{"$f":"AD22*AE19","v":0},{"$f":"AD22*AF19","v":0}]
["WCA",null,null,{"$f":"(D21+D22)*$B$23","v":0},{"$f":"E22*$B$23","v":0},null,{"$f":"(G21+G22)*$B$23","v":0},{"$f":"H22*$B$23","v":0},null,{"$f":"(J21+J22)*$B$23","v":0},{"$f":"K22*$B$23","v":0},null,{"$f":"(M21+M22)*$B$23","v":0},{"$f":"N22*$B$23","v":0},null,{"$f":"(P21+P22)*$B$23","v":0},{"$f":"Q22*$B$23","v":0},null,{"$f":"(S21+S22)*$B$23","v":0},{"$f":"T22*$B$23","v":0},null,{"$f":"(V21+V22)*$B$23","v":0},{"$f":"W22*$B$23","v":0},null,{"$f":"(Y21+Y22)*$B$23","v":0},{"$f":"Z22*$B$23","v":0},null,{"$f":"(AB21+AB22)*$B$23","v":0},{"$f":"AC22*$B$23","v":0},null,{"$f":"(AE21+AE22)*$B$23","v":0},{"$f":"AF22*$B$23","v":0}]
["Rate Base",null,null,{"$f":"SUM(D20+D23)","v":0},{"$f":"SUM(E20+E23)","v":0},null,{"$f":"SUM(G20+G23)","v":0},{"$f":"SUM(H20+H23)","v":0},null,{"$f":"SUM(J20+J23)","v":0},{"$f":"SUM(K20+K23)","v":0},null,{"$f":"SUM(M20+M23)","v":0},{"$f":"SUM(N20+N23)","v":0},null,{"$f":"SUM(P20+P23)","v":0},{"$f":"SUM(Q20+Q23)","v":0},null,{"$f":"SUM(S20+S23)","v":0},{"$f":"SUM(T20+T23)","v":0},null,{"$f":"SUM(V20+V23)","v":0},{"$f":"SUM(W20+W23)","v":0},null,{"$f":"SUM(Y20+Y23)","v":0},{"$f":"SUM(Z20+Z23)","v":0},null,{"$f":"SUM(AB20+AB23)","v":0},{"$f":"SUM(AC20+AC23)","v":0},null,{"$f":"SUM(AE20+AE23)","v":0},{"$f":"SUM(AF20+AF23)","v":0}]
[]
[]
["Deemed ST Debt",null,null,{"$f":"D24*$B$27","v":0},{"$f":"E24*$B$27","v":0},null,{"$f":"G24*$B$27","v":0},{"$f":"H24*$B$27","v":0},null,{"$f":"J24*$B$27","v":0},{"$f":"K24*$B$27","v":0},null,{"$f":"M24*$B$27","v":0},{"$f":"N24*$B$27","v":0},null,{"$f":"P24*$B$27","v":0},{"$f":"Q24*$B$27","v":0},null,{"$f":"S24*$B$27","v":0},{"$f":"T24*$B$27","v":0},null,{"$f":"V24*$B$27","v":0},{"$f":"W24*$B$27","v":0},null,{"$f":"Y24*$B$27","v":0},{"$f":"Z24*$B$27","v":0},null,{"$f":"AB24*$B$27","v":0},{"$f":"AC24*$B$27","v":0},null,{"$f":"AE24*$B$27","v":0},{"$f":"AF24*$B$27","v":0}]
["Deemed LT Debt",null,null,{"$f":"D24*$B$28","v":0},{"$f":"E24*$B$28","v":0},null,{"$f":"G24*$B$28","v":0},{"$f":"H24*$B$28","v":0},null,{"$f":"J24*$B$28","v":0},{"$f":"K24*$B$28","v":0},null,{"$f":"M24*$B$28","v":0},{"$f":"N24*$B$28","v":0},null,{"$f":"P24*$B$28","v":0},{"$f":"Q24*$B$28","v":0},null,{"$f":"S24*$B$28","v":0},{"$f":"T24*$B$28","v":0},null,{"$f":"V24*$B$28","v":0},{"$f":"W24*$B$28","v":0},null,{"$f":"Y24*$B$28","v":0},{"$f":"Z24*$B$28","v":0},null,{"$f":"AB24*$B$28","v":0},{"$f":"AC24*$B$28","v":0},null,{"$f":"AE24*$B$28","v":0},{"$f":"AF24*$B$28","v":0}]
["Deemed Equity",null,null,{"$f":"D24*$B$29","v":0},{"$f":"E24*$B$29","v":0},null,{"$f":"G24*$B$29","v":0},{"$f":"H24*$B$29","v":0},null,{"$f":"J24*$B$29","v":0},{"$f":"K24*$B$29","v":0},null,{"$f":"M24*$B$29","v":0},{"$f":"N24*$B$29","v":0},null,{"$f":"P24*$B$29","v":0},{"$f":"Q24*$B$29","v":0},null,{"$f":"S24*$B$29","v":0},{"$f":"T24*$B$29","v":0},null,{"$f":"V24*$B$29","v":0},{"$f":"W24*$B$29","v":0},null,{"$f":"Y24*$B$29","v":0},{"$f":"Z24*$B$29","v":0},null,{"$f":"AB24*$B$29","v":0},{"$f":"AC24*$B$29","v":0},null,{"$f":"AE24*$B$29","v":0},{"$f":"AF24*$B$29","v":0}]
[]
["ST Interest",null,null,{"$f":"D27*$B31","v":0},0,null,{"$f":"G27*$B31","v":0},0,null,{"$f":"J27*$B31","v":0},0,null,{"$f":"M27*$B31","v":0},0,null,{"$f":"P27*$B31","v":0},0,null,{"$f":"S27*$B31","v":0},0,null,{"$f":"V27*$B31","v":0},0,null,{"$f":"Y27*$B31","v":0},0,null,{"$f":"AB27*$B31","v":0},0,null,{"$f":"AE27*$B31","v":0},0]
["LT Interest",null,null,{"$f":"D28*$B32","v":0},0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0]
["ROE",null,null,{"$f":"D29*$B33","v":0},0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0,null,0,0]
["Cost of Capital Total",null,null,{"$f":"SUM(D31:D33)","v":0},{"$f":"SUM(E31:E33)","v":0},null,{"$f":"SUM(G31:G33)","v":0},{"$f":"SUM(H31:H33)","v":0},null,{"$f":"SUM(J31:J33)","v":0},{"$f":"SUM(K31:K33)","v":0},null,{"$f":"SUM(M31:M33)","v":0},{"$f":"SUM(N31:N33)","v":0},null,{"$f":"SUM(P31:P33)","v":0},{"$f":"SUM(Q31:Q33)","v":0},null,{"$f":"SUM(S31:S33)","v":0},{"$f":"SUM(T31:T33)","v":0},null,{"$f":"SUM(V31:V33)","v":0},{"$f":"SUM(W31:W33)","v":0},null,{"$f":"SUM(Y31:Y33)","v":0},{"$f":"SUM(Z31:Z33)","v":0},null,{"$f":"SUM(AB31:AB33)","v":0},{"$f":"SUM(AC31:AC33)","v":0},null,{"$f":"SUM(AE31:AE33)","v":0},{"$f":"SUM(AF31:AF33)","v":0}]
[]
["OM&A",null,null,{"$f":"D21+D22","v":0},{"$f":"E22","v":0},null,{"$f":"G21+G22","v":0},{"$f":"H22","v":0},null,{"$f":"J21+J22","v":0},{"$f":"K22","v":0},null,{"$f":"M21+M22","v":0},{"$f":"N22","v":0},null,{"$f":"P21+P22","v":0},{"$f":"Q22","v":0},null,{"$f":"S21+S22","v":0},{"$f":"T22","v":0},null,{"$f":"V21+V22","v":0},{"$f":"W22","v":0},null,{"$f":"Y21+Y22","v":0},{"$f":"Z22","v":0},null,{"$f":"AB21+AB22","v":0},{"$f":"AC22","v":0},null,{"$f":"AE21+AE22","v":0},{"$f":"AF22","v":0}]
["Amortization",null,{"$f":"D77","v":0},{"$f":"C37*D$19","v":0},{"$f":"C37*E$19","v":0},{"$f":"G77","v":0},{"$f":"F37*G$19","v":0},{"$f":"F37*H$19","v":0},{"$f":"H77","v":0},{"$f":"I37*J$19","v":0},{"$f":"I37*K$19","v":0},{"$f":"I77","v":0},{"$f":"L37*M$19","v":0},{"$f":"L37*N$19","v":0},{"$f":"J77","v":0},{"$f":"O37*P$19","v":0},{"$f":"O37*Q$19","v":0},{"$f":"K77","v":0},{"$f":"R37*S$19","v":0},{"$f":"R37*T$19","v":0},{"$f":"L76+L77","v":0},{"$f":"U37*V$19","v":0},{"$f":"U37*W$19","v":0},{"$f":"M76+M77","v":0},{"$f":"X37*Y$19","v":0},{"$f":"X37*Z$19","v":0},{"$f":"N76+N77","v":0},{"$f":"AA37*AB$19","v":0},{"$f":"AA37*AC$19","v":0},{"$f":"O76+O77","v":0},{"$f":"AD37*AE$19","v":0},{"$f":"AD37*AF$19","v":0}]
["Grossed-up PILs",null,null,{"$f":"D65","v":0},{"$f":"E65","v":0},null,{"$f":"G65","v":0},{"$f":"H65","v":0},null,{"$f":"J65","v":0},{"$f":"K65","v":0},null,{"$f":"M65","v":0},{"$f":"N65","v":0},null,{"$f":"P65","v":0},{"$f":"Q65","v":0},null,{"$f":"S65","v":0},{"$f":"T65","v":0},null,{"$f":"V65","v":0},{"$f":"W65","v":0},null,{"$f":"Y65","v":0},{"$f":"Z65","v":0},null,{"$f":"AB65","v":0},{"$f":"AC65","v":0},null,{"$f":"AE65","v":0},{"$f":"AF65","v":0}]
[]
["Revenue Requirement",null,null,{"$f":"SUM(D34:D38)","v":0},{"$f":"SUM(E34:E38)","v":0},null,{"$f":"SUM(G34:G38)","v":0},{"$f":"SUM(H34:H38)","v":0},null,{"$f":"SUM(J34:J38)","v":0},{"$f":"SUM(K34:K38)","v":0},null,{"$f":"SUM(M34:M38)","v":0},{"$f":"SUM(N34:N38)","v":0},null,{"$f":"SUM(P34:P38)","v":0},{"$f":"SUM(Q34:Q38)","v":0},null,{"$f":"SUM(S34:S38)","v":0},{"$f":"SUM(T34:T38)","v":0},null,{"$f":"SUM(V34:V38)","v":0},{"$f":"SUM(W34:W38)","v":0},null,{"$f":"SUM(Y34:Y38)","v":0},{"$f":"SUM(Z34:Z38)","v":0},null,{"$f":"SUM(AB34:AB38)","v":0},{"$f":"SUM(AC34:AC38)","v":0},null,{"$f":"SUM(AE34:AE38)","v":0},{"$f":"SUM(AF34:AF38)","v":0}]
[]
[]
["Provincial Rate Protection",null,null,null,{"$f":"E40","v":0},null,null,{"$f":"H40","v":0},null,null,{"$f":"K40","v":0},null,null,{"$f":"N40","v":0},null,null,{"$f":"Q40","v":0},null,null,{"$f":"T40","v":0},null,null,{"$f":"W40","v":0},null,null,{"$f":"Z40","v":0},null,null,{"$f":"AC40","v":0},null,null,{"$f":"AF40","v":0}]
[]
["Monthly Amount Paid by IESO",null,null,null,{"$f":"E43/12","v":0},null,null,{"$f":"H43/12","v":0},null,null,{"$f":"K43/12","v":0},null,null,{"$f":"N43/12","v":0},null,null,{"$f":"Q43/12","v":0},null,null,{"$f":"T43/12","v":0},null,null,{"$f":"W43/12","v":0},null,null,{"$f":"Z43/12","v":0},null,null,{"$f":"AC43/12","v":0},null,null,{"$f":"AF43/12","v":0}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide "]
["regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2016 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues.  "]
[]
["PILs Calculation"]
[null,null,null,{"$f":"F17-1","v":2014},null,null,{"$f":"F17","v":2015},null,null,{"$f":"I17","v":2016},null,null,{"$f":"L17","v":2017},null,null,{"$f":"O17","v":2018},null,null,{"$f":"R17","v":"2019 Test Year"},null,null,{"$f":"U17","v":2020},null,null,{"$f":"X17","v":2021},null,null,{"$f":"AA17","v":2022},null,null,{"$f":"AD17","v":2023}]
["Income Tax",null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,{"$f":"D33","v":0},{"$f":"E33","v":0},null,{"$f":"G33","v":0},{"$f":"H33","v":0},null,{"$f":"J33","v":0},{"$f":"K33","v":0},null,{"$f":"M33","v":0},{"$f":"N33","v":0},null,{"$f":"P33","v":0},{"$f":"Q33","v":0},null,{"$f":"S33","v":0},{"$f":"T33","v":0},null,{"$f":"V33","v":0},{"$f":"W33","v":0},null,{"$f":"Y33","v":0},{"$f":"Z33","v":0},null,{"$f":"AB33","v":0},{"$f":"AC33","v":0},null,{"$f":"AE33","v":0},{"$f":"AF33","v":0}]
["Amortization (6% DB and 94% P)",null,null,{"$f":"D37","v":0},{"$f":"E37","v":0},null,{"$f":"G37","v":0},{"$f":"H37","v":0},null,{"$f":"J37","v":0},{"$f":"K37","v":0},null,{"$f":"M37","v":0},{"$f":"N37","v":0},null,{"$f":"P37","v":0},{"$f":"Q37","v":0},null,{"$f":"S37","v":0},{"$f":"T37","v":0},null,{"$f":"V37","v":0},{"$f":"W37","v":0},null,{"$f":"Y37","v":0},{"$f":"Z37","v":0},null,{"$f":"AB37","v":0},{"$f":"AC37","v":0},null,{"$f":"AE37","v":0},{"$f":"AF37","v":0}]
["CCA (6% DB and 94% P)",null,null,{"$f":"-D94*D$19","v":0},{"$f":"-D94*E$19","v":0},null,{"$f":"-G94*G$19","v":0},{"$f":"-G94*H$19","v":0},null,{"$f":"-H94*J19","v":0},{"$f":"-H94*K$19","v":0},null,{"$f":"-I94*M$19","v":0},{"$f":"-I94*N$19","v":0},null,{"$f":"-J94*P$19","v":0},{"$f":"-J94*Q$19","v":0},null,{"$f":"-K94*S$19","v":0},{"$f":"-K94*T$19","v":0},null,{"$f":"-L94*V$19","v":0},{"$f":"-L94*W$19","v":0},null,{"$f":"-M94*Y$19","v":0},{"$f":"-M94*Z$19","v":0},null,{"$f":"-N94*AB$19","v":0},{"$f":"-N94*AC$19","v":0},null,{"$f":"-O94*AE$19","v":0},{"$f":"-O94*AF$19","v":0}]
["Taxable income",null,null,{"$f":"SUM(D55:D57)","v":0},{"$f":"SUM(E55:E57)","v":0},null,{"$f":"SUM(G55:G57)","v":0},{"$f":"SUM(H55:H57)","v":0},null,{"$f":"SUM(J55:J57)","v":0},{"$f":"SUM(K55:K57)","v":0},null,{"$f":"SUM(M55:M57)","v":0},{"$f":"SUM(N55:N57)","v":0},null,{"$f":"SUM(P55:P57)","v":0},{"$f":"SUM(Q55:Q57)","v":0},null,{"$f":"SUM(S55:S57)","v":0},{"$f":"SUM(T55:T57)","v":0},null,{"$f":"SUM(V55:V57)","v":0},{"$f":"SUM(W55:W57)","v":0},null,{"$f":"SUM(Y55:Y57)","v":0},{"$f":"SUM(Z55:Z57)","v":0},null,{"$f":"SUM(AB55:AB57)","v":0},{"$f":"SUM(AC55:AC57)","v":0},null,{"$f":"SUM(AE55:AE57)","v":0},{"$f":"SUM(AF55:AF57)","v":0}]
[]
["Tax Rate  (to be entered)"]
[]
["Income Taxes Payable",null,null,{"$f":"D58*D60","v":0},{"$f":"E58*E60","v":0},null,{"$f":"G58*G60","v":0},{"$f":"H58*H60","v":0},null,{"$f":"J58*J60","v":0},{"$f":"K58*K60","v":0},null,{"$f":"M58*M60","v":0},{"$f":"N58*N60","v":0},null,{"$f":"P58*P60","v":0},{"$f":"Q58*Q60","v":0},null,{"$f":"S58*S60","v":0},{"$f":"T58*T60","v":0},null,{"$f":"V58*V60","v":0},{"$f":"W58*W60","v":0},null,{"$f":"Y58*Y60","v":0},{"$f":"Z58*Z60","v":0},null,{"$f":"AB58*AB60","v":0},{"$f":"AC58*AC60","v":0},null,{"$f":"AE58*AE60","v":0},{"$f":"AF58*AF60","v":0}]
["Gross Up"]
["Income Taxes Payable",null,null,{"$f":"D62/(1-D60)","v":0},{"$f":"E62/(1-E60)","v":0},null,{"$f":"G62/(1-G60)","v":0},{"$f":"H62/(1-H60)","v":0},null,{"$f":"J62/(1-J60)","v":0},{"$f":"K62/(1-K60)","v":0},null,{"$f":"M62/(1-M60)","v":0},{"$f":"N62/(1-N60)","v":0},null,{"$f":"P62/(1-P60)","v":0},{"$f":"Q62/(1-Q60)","v":0},null,{"$f":"S62/(1-S60)","v":0},{"$f":"T62/(1-T60)","v":0},null,{"$f":"V62/(1-V60)","v":0},{"$f":"W62/(1-W60)","v":0},null,{"$f":"Y62/(1-Y60)","v":0},{"$f":"Z62/(1-Z60)","v":0},null,{"$f":"AB62/(1-AB60)","v":0},{"$f":"AC62/(1-AC60)","v":0},null,{"$f":"AE62/(1-AE60)","v":0},{"$f":"AF62/(1-AF60)","v":0}]
["Grossed Up PILs",null,null,{"$f":"SUM(D64:D64)","v":0},{"$f":"SUM(E64:E64)","v":0},null,{"$f":"SUM(G64:G64)","v":0},{"$f":"SUM(H64:H64)","v":0},null,{"$f":"SUM(J64:J64)","v":0},{"$f":"SUM(K64:K64)","v":0},null,{"$f":"SUM(M64:M64)","v":0},{"$f":"SUM(N64:N64)","v":0},null,{"$f":"SUM(P64:P64)","v":0},{"$f":"SUM(Q64:Q64)","v":0},null,{"$f":"SUM(S64:S64)","v":0},{"$f":"SUM(T64:T64)","v":0},null,{"$f":"SUM(V64:V64)","v":0},{"$f":"SUM(W64:W64)","v":0},null,{"$f":"SUM(Y64:Y64)","v":0},{"$f":"SUM(Z64:Z64)","v":0},null,{"$f":"SUM(AB64:AB64)","v":0},{"$f":"SUM(AC64:AC64)","v":0},null,{"$f":"SUM(AE64:AE64)","v":0},{"$f":"SUM(AF64:AF64)","v":0}]
[]
[]
[null,null,null,null,null,{"$f":"G68-1","v":2014},{"$f":"H68-1","v":2015},{"$f":"I68-1","v":2016},{"$f":"J68-1","v":2017},{"$f":"K68-1","v":2018},{"$f":"TestYear","v":2019},{"$f":"K68+1","v":2020},{"$f":"L68+1","v":2021},{"$f":"M68+1","v":2022},{"$f":"N68+1","v":2023}]
["Net Fixed Assets"]
[null,"Enter applicable amortization in years:",25]
["Opening Gross Fixed Assets",null,null,null,null,null,{"$f":"F73","v":0},{"$f":"G73","v":0},0,0,0,0,0,0,0]
["Gross Capital Additions",null,null,null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!H62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!I62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!J62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!K62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!L62","v":0}]
["Closing Gross Fixed Assets",null,null,null,null,{"$f":"SUM(F71:F72)","v":0},{"$f":"SUM(G71:G72)","v":0},0,0,0,0,0,0,0,0]
[]
["Opening Accumulated Amortization",null,null,null,null,null,null,{"$f":"+G78","v":0},{"$f":"H78","v":0},0,0,0,0,0,0]
["Current Year Amortization (before additions)",null,null,null,null,{"$f":"IF(ISERROR(F71/$C$70), 0, F71/$C$70)","v":0},0,0,0,0,0,0,0,0,0]
["Additions (half year)",null,null,null,null,{"$f":"F72/$C$70/2","v":0},0,0,0,0,0,{"$f":"L72/C70/2","v":0},{"$f":"M72/C70/2","v":0},{"$f":"N72/C70/2","v":0},{"$f":"O72/C70/2","v":0}]
["Closing Accumulated Amortization",null,null,null,null,{"$f":"SUM(F75+F76+F77)","v":0},0,0,0,0,0,{"$f":"SUM(L75:L77)","v":0},{"$f":"SUM(M75:M77)","v":0},{"$f":"SUM(N75:N77)","v":0},{"$f":"SUM(O75:O77)","v":0}]
[]
["Opening Net Fixed Assets",null,null,null,null,{"$f":"F71-F75","v":0},0,0,0,0,0,{"$f":"K81","v":0},{"$f":"L81","v":0},{"$f":"M81","v":0},{"$f":"N81","v":0}]
["Closing Net Fixed Assets",null,null,null,null,{"$f":"F73-F78","v":0},{"$f":"G73-G78","v":0},0,0,0,0,0,0,0,0]
["Average Net Fixed Assets",null,null,null,null,{"$f":"SUM(F80:F81)/2","v":0},{"$f":"SUM(G80:G81)/2","v":0},0,0,0,0,0,0,0,0]
[]
["UCC for PILs Calculation"]
[null,null,null,null,null,{"$f":"F68","v":2014},{"$f":"G68","v":2015},{"$f":"H68","v":2016},2017,2018,2019,2020,2021,2022,2023]
[]
["Opening UCC",null,null,null,null,null,{"$f":"F95","v":0},{"$f":"G95","v":0},0,0,0,0,0,0,0]
["Capital Additions (from Appendix 2-FA)",null,null,null,null,{"$f":"F72","v":0},{"$f":"G72","v":0},0,0,0,0,0,0,0,0]
["UCC Before Half Year Rule",null,null,null,null,{"$f":"SUM(F87:F88)","v":0},{"$f":"SUM(G87:G88)","v":0},0,0,0,0,0,0,0,0]
["Half Year Rule (1/2 Additions - Disposals)",null,null,null,null,{"$f":"F88/2","v":0},{"$f":"G88/2","v":0},0,0,0,0,0,0,0,0]
["Reduced UCC",null,null,null,null,{"$f":"F89-F90","v":0},{"$f":"G89-G90","v":0},0,0,0,0,0,0,0,0]
["CCA Rate Class (to be entered)",null,47,null,null,{"$f":"C92","v":47},{"$f":"C92","v":47},{"$f":"G92","v":47},47,47,47,47,47,47,47]
["CCA Rate  (to be entered)",null,0.08,null,null,{"$f":"C93","v":0.08},{"$f":"C93","v":0.08},0.08,0.08,0.08,0.08,0.08,0.08,0.08,0.08]
["CCA",null,null,null,null,{"$f":"F91*F93","v":0},{"$f":"G91*G93","v":0},0,0,0,0,0,0,0,0]
["Closing UCC",null,null,null,null,{"$f":"F89-F94","v":0},{"$f":"G89-G94","v":0},0,0,0,0,0,0,0,0]

{"sheet":"Hidden_REG Improvement","index":20,"n_rows":11,"n_cols":8,"rows_kept":11,"cut":false,"hidden":true,"merged":[]}
["Utility Name","EB Number","Test Year","Bridge Year","Last Rebasing Year","Renewable Generation Connection Direct Benefits/Provincial Amount Renewable Enabling Improvement Investments","Year","Amount"]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},{"$f":"EBNUMBER","v":"EB-2018-0087"},{"$f":"TestYear","v":2019},{"$f":"BridgeYear","v":2018},{"$f":"RebaseYear","v":2012},"Provincial Rate Protection",2014,{"$f":"'App.2-FB Calc of REG Improvemnt'!E43","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Provincial Rate Protection",2015,{"$f":"'App.2-FB Calc of REG Improvemnt'!H43","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Provincial Rate Protection",2016,{"$f":"'App.2-FB Calc of REG Improvemnt'!K43","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Provincial Rate Protection",2017,{"$f":"'App.2-FB Calc of REG Improvemnt'!N43","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Provincial Rate Protection",2018,{"$f":"'App.2-FB Calc of REG Improvemnt'!Q43","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Provincial Rate Protection",2019,{"$f":"'App.2-FB Calc of REG Improvemnt'!T43","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Provincial Rate Protection",2020,{"$f":"'App.2-FB Calc of REG Improvemnt'!W43","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Provincial Rate Protection",2021,{"$f":"'App.2-FB Calc of REG Improvemnt'!Z43","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Provincial Rate Protection",2022,{"$f":"'App.2-FB Calc of REG Improvemnt'!AC43","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Provincial Rate Protection",2023,{"$f":"'App.2-FB Calc of REG Improvemnt'!AF43","v":0}]

{"sheet":"App.2-FC Calc of REG Expansion","index":21,"n_rows":95,"n_cols":33,"rows_kept":95,"cut":false,"hidden":false,"merged":[[8,0,8,17],[9,0,9,17],[11,0,11,17],[12,0,12,17],[14,0,14,17],[17,30,17,32],[52,25,52,26],[52,28,52,29],[52,31,52,32],[47,0,47,23],[49,0,49,24],[50,0,50,1],[52,7,52,8],[52,10,52,11],[52,13,52,14],[52,16,52,17],[52,19,52,20],[52,22,52,23],[17,6,17,8],[17,9,17,11],[17,12,17,14],[17,3,17,5],[52,4,52,5],[17,21,17,23],[17,24,17,26],[17,27,17,29],[17,15,17,17],[17,18,17,20]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-FC"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part B of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
["For historical investments, enter these variables for your last cost of service test year.  For 2016 and beyond, enter variables as in the application."]
["Rate Riders are not calculated for the Test Year as these assets and costs are already in the distributor's rate base."]
[]
[]
[null,null,null,{"$f":"G18-1","v":2014},null,null,{"$f":"J18-1","v":2015},null,null,{"$f":"M18-1","v":2016},null,null,{"$f":"P18-1","v":2017},null,null,{"$f":"BridgeYear","v":2018},null,null,{"$f":"CONCATENATE(TestYear,\" Test Year\")","v":"2019 Test Year"},null,null,{"$f":"TestYear+1","v":2020},2016,null,{"$f":"V18+1","v":2021},null,null,{"$f":"Y18+1","v":2022},null,null,{"$f":"AB18+1","v":2023}]
[null,null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83]
["Net Fixed Assets (average)",null,null,{"$f":"J82","v":0},{"$f":"D21*E20","v":0},{"$f":"D21*F20","v":0},{"$f":"G82","v":0},{"$f":"G21*H20","v":0},{"$f":"G21*I20","v":0},{"$f":"H82","v":0},{"$f":"J21*K20","v":0},{"$f":"J21*L20","v":0},{"$f":"I82","v":0},{"$f":"M21*N20","v":0},{"$f":"M21*O20","v":0},{"$f":"J82","v":0},{"$f":"P21*Q20","v":0},{"$f":"P21*R20","v":0},{"$f":"K82","v":0},{"$f":"S21*T20","v":0},{"$f":"S21*U20","v":0},{"$f":"L82","v":0},{"$f":"V21*W20","v":0},{"$f":"V21*X20","v":0},{"$f":"M82","v":0},{"$f":"Y21*Z20","v":0},{"$f":"Y21*AA20","v":0},{"$f":"N82","v":0},{"$f":"AB21*AC20","v":0},{"$f":"AB21*AD20","v":0},{"$f":"O82","v":0},{"$f":"AE21*AF20","v":0},{"$f":"AE21*AG20","v":0}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C$101","v":0},{"$f":"D22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!D$101","v":0},{"$f":"G22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!E$101","v":0},{"$f":"J22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!F$101","v":0},{"$f":"M22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!G$101","v":0},{"$f":"P22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!H$101","v":0},{"$f":"S22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!I$101","v":0},{"$f":"V22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!J$101","v":0},{"$f":"Y22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!K$101","v":0},{"$f":"AB22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!L$101","v":0},{"$f":"AE22","v":0}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C$100","v":0},{"$f":"D23*E20","v":0},{"$f":"D23*F20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D$100","v":0},{"$f":"G23*H20","v":0},{"$f":"G23*I20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E$100","v":0},{"$f":"J23*K20","v":0},{"$f":"J23*L20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F$100","v":0},{"$f":"M23*N20","v":0},{"$f":"M23*O20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G$100","v":0},{"$f":"P23*Q20","v":0},{"$f":"P23*R20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!H$100","v":0},{"$f":"S23*T20","v":0},{"$f":"S23*U20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!I$100","v":0},{"$f":"V23*W20","v":0},{"$f":"V23*X20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!J$100","v":0},{"$f":"Y23*Z20","v":0},{"$f":"Y23*AA20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!K$100","v":0},{"$f":"AB23*AC20","v":0},{"$f":"AB23*AD20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!L$100","v":0},{"$f":"AE23*AF20","v":0},{"$f":"AE23*AG20","v":0}]
["WCA",null,null,null,{"$f":"(E22+E23)*$B$24","v":0},{"$f":"F23*$B$24","v":0},null,{"$f":"(H22+H23)*$B$24","v":0},{"$f":"I23*$B$24","v":0},null,{"$f":"(K22+K23)*$B$24","v":0},{"$f":"L23*$B$24","v":0},null,{"$f":"(N22+N23)*$B$24","v":0},{"$f":"O23*$B$24","v":0},null,{"$f":"(Q22+Q23)*$B$24","v":0},{"$f":"R23*$B$24","v":0},null,{"$f":"(T22+T23)*$B$24","v":0},{"$f":"U23*$B$24","v":0},null,{"$f":"(W22+W23)*$B$24","v":0},{"$f":"X23*$B$24","v":0},null,{"$f":"(Z22+Z23)*$B$24","v":0},{"$f":"AA23*$B$24","v":0},null,{"$f":"(AC22+AC23)*$B$24","v":0},{"$f":"AD23*$B$24","v":0},null,{"$f":"(AF22+AF23)*$B$24","v":0},{"$f":"AG23*$B$24","v":0}]
["Rate Base",null,null,null,{"$f":"SUM(E21+E24)","v":0},{"$f":"SUM(F21+F24)","v":0},null,{"$f":"SUM(H21+H24)","v":0},{"$f":"SUM(I21+I24)","v":0},null,{"$f":"SUM(K21+K24)","v":0},{"$f":"SUM(L21+L24)","v":0},null,{"$f":"SUM(N21+N24)","v":0},{"$f":"SUM(O21+O24)","v":0},null,{"$f":"SUM(Q21+Q24)","v":0},{"$f":"SUM(R21+R24)","v":0},null,{"$f":"SUM(T21+T24)","v":0},{"$f":"SUM(U21+U24)","v":0},null,{"$f":"SUM(W21+W24)","v":0},{"$f":"SUM(X21+X24)","v":0},null,{"$f":"SUM(Z21+Z24)","v":0},{"$f":"SUM(AA21+AA24)","v":0},null,{"$f":"SUM(AC21+AC24)","v":0},{"$f":"SUM(AD21+AD24)","v":0},null,{"$f":"SUM(AF21+AF24)","v":0},{"$f":"SUM(AG21+AG24)","v":0}]
[]
[]
["Deemed ST Debt",null,null,null,{"$f":"E25*$B$28","v":0},{"$f":"F25*$B$28","v":0},null,{"$f":"H25*$B$28","v":0},{"$f":"I25*$B$28","v":0},null,{"$f":"K25*$B$28","v":0},{"$f":"L25*$B$28","v":0},null,{"$f":"N25*$B$28","v":0},{"$f":"O25*$B$28","v":0},null,{"$f":"Q25*$B$28","v":0},{"$f":"R25*$B$28","v":0},null,{"$f":"T25*$B$28","v":0},{"$f":"U25*$B$28","v":0},null,{"$f":"W25*$B$28","v":0},{"$f":"X25*$B$28","v":0},null,{"$f":"Z25*$B$28","v":0},{"$f":"AA25*$B$28","v":0},null,{"$f":"AC25*$B$28","v":0},{"$f":"AD25*$B$28","v":0},null,{"$f":"AF25*$B$28","v":0},{"$f":"AG25*$B$28","v":0}]
["Deemed LT Debt",null,null,null,{"$f":"E25*$B$29","v":0},{"$f":"F25*$B$29","v":0},null,{"$f":"H25*$B$29","v":0},{"$f":"I25*$B$29","v":0},null,{"$f":"K25*$B$29","v":0},{"$f":"L25*$B$29","v":0},null,{"$f":"N25*$B$29","v":0},{"$f":"O25*$B$29","v":0},null,{"$f":"Q25*$B$29","v":0},{"$f":"R25*$B$29","v":0},null,{"$f":"T25*$B$29","v":0},{"$f":"U25*$B$29","v":0},null,{"$f":"W25*$B$29","v":0},{"$f":"X25*$B$29","v":0},null,{"$f":"Z25*$B$29","v":0},{"$f":"AA25*$B$29","v":0},null,{"$f":"AC25*$B$29","v":0},{"$f":"AD25*$B$29","v":0},null,{"$f":"AF25*$B$29","v":0},{"$f":"AG25*$B$29","v":0}]
["Deemed Equity",null,null,null,{"$f":"E25*$B$30","v":0},{"$f":"F25*$B$30","v":0},null,{"$f":"H25*$B$30","v":0},{"$f":"I25*$B$30","v":0},null,{"$f":"K25*$B$30","v":0},{"$f":"L25*$B$30","v":0},null,{"$f":"N25*$B$30","v":0},{"$f":"O25*$B$30","v":0},null,{"$f":"Q25*$B$30","v":0},{"$f":"R25*$B$30","v":0},null,{"$f":"T25*$B$30","v":0},{"$f":"U25*$B$30","v":0},null,{"$f":"W25*$B$30","v":0},{"$f":"X25*$B$30","v":0},null,{"$f":"Z25*$B$30","v":0},{"$f":"AA25*$B$30","v":0},null,{"$f":"AC25*$B$30","v":0},{"$f":"AD25*$B$30","v":0},null,{"$f":"AF25*$B$30","v":0},{"$f":"AG25*$B$30","v":0}]
[]
["ST Interest",null,null,null,{"$f":"E28*$B$32","v":0},{"$f":"F28*$B$32","v":0},null,{"$f":"H28*$B$32","v":0},{"$f":"I28*$B$32","v":0},null,{"$f":"K28*$B$32","v":0},{"$f":"L28*$B$32","v":0},null,{"$f":"N28*$B$32","v":0},{"$f":"O28*$B$32","v":0},null,{"$f":"Q28*$B$32","v":0},{"$f":"R28*$B$32","v":0},null,{"$f":"T28*$B$32","v":0},{"$f":"U28*$B$32","v":0},null,{"$f":"W28*$B$32","v":0},{"$f":"X28*$B$32","v":0},null,{"$f":"Z28*$B$32","v":0},{"$f":"AA28*$B$32","v":0},null,{"$f":"AC28*$B$32","v":0},{"$f":"AD28*$B$32","v":0},null,{"$f":"AF28*$B$32","v":0},{"$f":"AG28*$B$32","v":0}]
["LT Interest",null,null,null,{"$f":"E29*$B$33","v":0},{"$f":"F29*$B$33","v":0},null,{"$f":"H29*$B$33","v":0},{"$f":"I29*$B$33","v":0},null,{"$f":"K29*$B$33","v":0},{"$f":"L29*$B$33","v":0},null,{"$f":"N29*$B$33","v":0},{"$f":"O29*$B$33","v":0},null,{"$f":"Q29*$B$33","v":0},{"$f":"R29*$B$33","v":0},null,{"$f":"T29*$B$33","v":0},{"$f":"U29*$B$33","v":0},null,{"$f":"W29*$B$33","v":0},{"$f":"X29*$B$33","v":0},null,{"$f":"Z29*$B$33","v":0},{"$f":"AA29*$B$33","v":0},null,{"$f":"AC29*$B$33","v":0},{"$f":"AD29*$B$33","v":0},null,{"$f":"AF29*$B$33","v":0},{"$f":"AG29*$B$33","v":0}]
["ROE",null,null,null,{"$f":"E30*$B$34","v":0},{"$f":"F30*$B$34","v":0},null,{"$f":"H30*$B$34","v":0},{"$f":"I30*$B$34","v":0},null,{"$f":"K30*$B$34","v":0},{"$f":"L30*$B$34","v":0},null,{"$f":"N30*$B$34","v":0},{"$f":"O30*$B$34","v":0},null,{"$f":"Q30*$B$34","v":0},{"$f":"R30*$B$34","v":0},null,{"$f":"T30*$B$34","v":0},{"$f":"U30*$B$34","v":0},null,{"$f":"W30*$B$34","v":0},{"$f":"X30*$B$34","v":0},null,{"$f":"Z30*$B$34","v":0},{"$f":"AA30*$B$34","v":0},null,{"$f":"AC30*$B$34","v":0},{"$f":"AD30*$B$34","v":0},null,{"$f":"AF30*$B$34","v":0},{"$f":"AG30*$B$34","v":0}]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E32:E34)","v":0},{"$f":"SUM(F32:F34)","v":0},null,{"$f":"SUM(H32:H34)","v":0},{"$f":"SUM(I32:I34)","v":0},null,{"$f":"SUM(K32:K34)","v":0},{"$f":"SUM(L32:L34)","v":0},null,{"$f":"SUM(N32:N34)","v":0},{"$f":"SUM(O32:O34)","v":0},null,{"$f":"SUM(Q32:Q34)","v":0},{"$f":"SUM(R32:R34)","v":0},null,{"$f":"SUM(T32:T34)","v":0},{"$f":"SUM(U32:U34)","v":0},null,{"$f":"SUM(W32:W34)","v":0},{"$f":"SUM(X32:X34)","v":0},null,{"$f":"SUM(Z32:Z34)","v":0},{"$f":"SUM(AA32:AA34)","v":0},null,{"$f":"SUM(AC32:AC34)","v":0},{"$f":"SUM(AD32:AD34)","v":0},null,{"$f":"SUM(AF32:AF34)","v":0},{"$f":"SUM(AG32:AG34)","v":0}]
[]
["OM&A",null,null,null,{"$f":"E22+E23","v":0},{"$f":"F23","v":0},null,{"$f":"H22+H23","v":0},{"$f":"I23","v":0},null,{"$f":"K22+K23","v":0},{"$f":"L23","v":0},null,{"$f":"N22+N23","v":0},{"$f":"O23","v":0},null,{"$f":"Q22+Q23","v":0},{"$f":"R23","v":0},null,{"$f":"T22+T23","v":0},{"$f":"U23","v":0},null,{"$f":"W22+W23","v":0},{"$f":"X23","v":0},null,{"$f":"Z22+Z23","v":0},{"$f":"AA23","v":0},null,{"$f":"AC22+AC23","v":0},{"$f":"AD23","v":0},null,{"$f":"AF22+AF23","v":0},{"$f":"AG23","v":0}]
["Amortization",null,null,{"$f":"D78","v":0},{"$f":"D38*E$20","v":0},{"$f":"D38*F$20","v":0},{"$f":"G78","v":0},{"$f":"G38*H$20","v":0},{"$f":"G38*I$20","v":0},{"$f":"H78","v":0},{"$f":"J38*K$20","v":0},{"$f":"J38*L$20","v":0},{"$f":"I78","v":0},{"$f":"M38*N$20","v":0},{"$f":"M38*O$20","v":0},{"$f":"J78","v":0},{"$f":"P38*Q$20","v":0},{"$f":"P38*R$20","v":0},{"$f":"K76+K77","v":0},{"$f":"S38*T$20","v":0},{"$f":"S38*U$20","v":0},{"$f":"L76+L77","v":0},{"$f":"V38*W$20","v":0},{"$f":"V38*X$20","v":0},{"$f":"M76+M77","v":0},{"$f":"Y38*Z$20","v":0},{"$f":"Y38*AA$20","v":0},{"$f":"N76+N77","v":0},{"$f":"AB38*AC$20","v":0},{"$f":"AB38*AD$20","v":0},{"$f":"O76+O77","v":0},{"$f":"AE38*AF$20","v":0},{"$f":"AE38*AG$20","v":0}]
["Grossed-up PILs",null,null,null,{"$f":"E66","v":0},{"$f":"F66","v":0},null,{"$f":"H66","v":0},{"$f":"I66","v":0},null,{"$f":"K66","v":0},{"$f":"L66","v":0},null,{"$f":"N66","v":0},{"$f":"O66","v":0},null,{"$f":"Q66","v":0},{"$f":"R66","v":0},null,{"$f":"T66","v":0},{"$f":"U66","v":0},null,{"$f":"W66","v":0},{"$f":"X66","v":0},null,{"$f":"Z66","v":0},{"$f":"AA66","v":0},null,{"$f":"AC66","v":0},{"$f":"AD66","v":0},null,{"$f":"AF66","v":0},{"$f":"AG66","v":0}]
[]
["Revenue Requirement",null,null,null,{"$f":"SUM(E35:E39)","v":0},{"$f":"SUM(F35:F39)","v":0},null,{"$f":"SUM(H35:H39)","v":0},{"$f":"SUM(I35:I39)","v":0},null,{"$f":"SUM(K35:K39)","v":0},{"$f":"SUM(L35:L39)","v":0},null,{"$f":"SUM(N35:N39)","v":0},{"$f":"SUM(O35:O39)","v":0},null,{"$f":"SUM(Q35:Q39)","v":0},{"$f":"SUM(R35:R39)","v":0},null,{"$f":"SUM(T35:T39)","v":0},{"$f":"SUM(U35:U39)","v":0},null,{"$f":"SUM(W35:W39)","v":0},{"$f":"SUM(X35:X39)","v":0},null,{"$f":"SUM(Z35:Z39)","v":0},{"$f":"SUM(AA35:AA39)","v":0},null,{"$f":"SUM(AC35:AC39)","v":0},{"$f":"SUM(AD35:AD39)","v":0},null,{"$f":"SUM(AF35:AF39)","v":0},{"$f":"SUM(AG35:AG39)","v":0}]
[]
[]
["Provincial Rate Protection",null,null,null,null,{"$f":"F41","v":0},null,null,{"$f":"I41","v":0},null,null,{"$f":"L41","v":0},null,null,{"$f":"O41","v":0},null,null,{"$f":"R41","v":0},null,null,{"$f":"U41","v":0},null,null,{"$f":"X41","v":0},null,null,{"$f":"AA41","v":0},null,null,{"$f":"AD41","v":0},null,null,{"$f":"AG41","v":0}]
[]
["Monthly Amount Paid by IESO",null,null,null,null,{"$f":"F44/12","v":0},null,null,{"$f":"I44/12","v":0},null,null,{"$f":"L44/12","v":0},null,null,{"$f":"O44/12","v":0},null,null,{"$f":"R44/12","v":0},null,null,{"$f":"U44/12","v":0},null,null,{"$f":"X44/12","v":0},null,null,{"$f":"AA44/12","v":0},null,null,{"$f":"AD44/12","v":0},null,null,{"$f":"AG44/12","v":0}]
[]
["Note 1: The difference between the actual costs of approved eligible investments and revenue received from the IESO should be recorded in a variance account.  The Board may provide "]
["regulatory accounting guidance regarding a variance account either in an individual proceeding or on a generic basis."]
["Note 2: For the 2016 Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues."]
[]
["PILs Calculation"]
[null,null,null,null,2014,null,null,{"$f":"G18","v":2015},null,null,{"$f":"J18","v":2016},null,null,{"$f":"M18","v":2017},null,null,{"$f":"P18","v":2018},null,null,{"$f":"S18","v":"2019 Test Year"},null,null,{"$f":"V18","v":2020},null,null,{"$f":"Y18","v":2021},null,null,{"$f":"AB18","v":2022},null,null,{"$f":"AE18","v":2023}]
["Income Tax",null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,null,{"$f":"E34","v":0},{"$f":"F34","v":0},null,{"$f":"H34","v":0},{"$f":"I34","v":0},null,{"$f":"K34","v":0},{"$f":"L34","v":0},null,{"$f":"N34","v":0},{"$f":"O34","v":0},null,{"$f":"Q34","v":0},{"$f":"R34","v":0},null,{"$f":"T34","v":0},{"$f":"U34","v":0},null,{"$f":"W34","v":0},{"$f":"X34","v":0},null,{"$f":"Z34","v":0},{"$f":"AA34","v":0},null,{"$f":"AC34","v":0},{"$f":"AD34","v":0},null,{"$f":"AF34","v":0},{"$f":"AG34","v":0}]
["Amortization (17% DB and 83% P)",null,null,null,{"$f":"E38","v":0},{"$f":"F38","v":0},null,{"$f":"H38","v":0},{"$f":"I38","v":0},null,{"$f":"K38","v":0},{"$f":"L38","v":0},null,{"$f":"N38","v":0},{"$f":"O38","v":0},null,{"$f":"Q38","v":0},{"$f":"R38","v":0},null,{"$f":"T38","v":0},{"$f":"U38","v":0},null,{"$f":"W38","v":0},{"$f":"X38","v":0},null,{"$f":"Z38","v":0},{"$f":"AA38","v":0},null,{"$f":"AC38","v":0},{"$f":"AD38","v":0},null,{"$f":"AF38","v":0},{"$f":"AG38","v":0}]
["CCA (17% DB and 83% P)",null,null,null,{"$f":"-D94*E$20","v":0},{"$f":"-D94*F$20","v":0},null,{"$f":"-G94*H$20","v":0},{"$f":"-G94*I$20","v":0},null,{"$f":"-H94*K$20","v":0},{"$f":"-H94*L$20","v":0},null,{"$f":"-I94*N$20","v":0},{"$f":"-I94*O$20","v":0},null,{"$f":"-J94*Q$20","v":0},{"$f":"-J94*R$20","v":0},null,{"$f":"-K94*T$20","v":0},{"$f":"-K94*U$20","v":0},null,{"$f":"-L94*W$20","v":0},{"$f":"-L94*X$20","v":0},null,{"$f":"-M94*Z$20","v":0},{"$f":"-M94*AA$20","v":0},null,{"$f":"-N94*AC$20","v":0},{"$f":"-N94*AD$20","v":0},null,{"$f":"-O94*AF$20","v":0},{"$f":"-O94*AG$20","v":0}]
["Taxable income",null,null,null,{"$f":"SUM(E56:E58)","v":0},{"$f":"SUM(F56:F58)","v":0},null,{"$f":"SUM(H56:H58)","v":0},{"$f":"SUM(I56:I58)","v":0},null,{"$f":"SUM(K56:K58)","v":0},{"$f":"SUM(L56:L58)","v":0},null,{"$f":"SUM(N56:N58)","v":0},{"$f":"SUM(O56:O58)","v":0},null,{"$f":"SUM(Q56:Q58)","v":0},{"$f":"SUM(R56:R58)","v":0},null,{"$f":"SUM(T56:T58)","v":0},{"$f":"SUM(U56:U58)","v":0},null,{"$f":"SUM(W56:W58)","v":0},{"$f":"SUM(X56:X58)","v":0},null,{"$f":"SUM(Z56:Z58)","v":0},{"$f":"SUM(AA56:AA58)","v":0},null,{"$f":"SUM(AC56:AC58)","v":0},{"$f":"SUM(AD56:AD58)","v":0},null,{"$f":"SUM(AF56:AF58)","v":0},{"$f":"SUM(AG56:AG58)","v":0}]
[]
["Tax Rate  (to be entered)"]
[]
["Income Taxes Payable",null,null,null,{"$f":"E59*E61","v":0},{"$f":"F59*F61","v":0},null,{"$f":"H59*H61","v":0},{"$f":"I59*I61","v":0},null,{"$f":"K59*K61","v":0},{"$f":"L59*L61","v":0},null,{"$f":"N59*N61","v":0},{"$f":"O59*O61","v":0},null,{"$f":"Q59*Q61","v":0},{"$f":"R59*R61","v":0},null,{"$f":"T59*T61","v":0},{"$f":"U59*U61","v":0},null,{"$f":"W59*W61","v":0},{"$f":"X59*X61","v":0},null,{"$f":"Z59*Z61","v":0},{"$f":"AA59*AA61","v":0},null,{"$f":"AC59*AC61","v":0},{"$f":"AD59*AD61","v":0},null,{"$f":"AF59*AF61","v":0},{"$f":"AG59*AG61","v":0}]
["Gross Up"]
["Income Taxes Payable",null,null,null,{"$f":"E63/(1-E61)","v":0},{"$f":"F63/(1-F61)","v":0},null,{"$f":"H63/(1-H61)","v":0},{"$f":"I63/(1-I61)","v":0},null,{"$f":"K63/(1-K61)","v":0},{"$f":"L63/(1-L61)","v":0},null,{"$f":"N63/(1-N61)","v":0},{"$f":"O63/(1-O61)","v":0},null,{"$f":"Q63/(1-Q61)","v":0},{"$f":"R63/(1-R61)","v":0},null,{"$f":"T63/(1-T61)","v":0},{"$f":"U63/(1-U61)","v":0},null,{"$f":"W63/(1-W61)","v":0},{"$f":"X63/(1-X61)","v":0},null,{"$f":"Z63/(1-Z61)","v":0},{"$f":"AA63/(1-AA61)","v":0},null,{"$f":"AC63/(1-AC61)","v":0},{"$f":"AD63/(1-AD61)","v":0},null,{"$f":"AF63/(1-AF61)","v":0},{"$f":"AG63/(1-AG61)","v":0}]
["Grossed Up PILs",null,null,null,{"$f":"SUM(E65:E65)","v":0},{"$f":"SUM(F65:F65)","v":0},null,{"$f":"SUM(H65:H65)","v":0},{"$f":"SUM(I65:I65)","v":0},null,{"$f":"SUM(K65:K65)","v":0},{"$f":"SUM(L65:L65)","v":0},null,{"$f":"SUM(N65:N65)","v":0},{"$f":"SUM(O65:O65)","v":0},null,{"$f":"SUM(Q65:Q65)","v":0},{"$f":"SUM(R65:R65)","v":0},null,{"$f":"SUM(T65:T65)","v":0},{"$f":"SUM(U65:U65)","v":0},null,{"$f":"SUM(W65:W65)","v":0},{"$f":"SUM(X65:X65)","v":0},null,{"$f":"SUM(Z65:Z65)","v":0},{"$f":"SUM(AA65:AA65)","v":0},null,{"$f":"SUM(AC65:AC65)","v":0},{"$f":"SUM(AD65:AD65)","v":0},null,{"$f":"SUM(AF65:AF65)","v":0},{"$f":"SUM(AG65:AG65)","v":0}]
[]
[]
["Net Fixed Assets",null,null,null,null,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023]
["Enter applicable amortization in years:",25]
["Opening Gross Fixed Assets",null,null,null,null,null,{"$f":"F73","v":0},{"$f":"G73","v":0},{"$f":"H73","v":0},{"$f":"I73","v":0},0,0,{"$f":"L73","v":0},0,0]
["Gross Capital Additions",null,null,null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!H99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!I99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!J99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!K99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!L99","v":0}]
["Closing Gross Fixed Assets",null,null,null,null,{"$f":"SUM(F71:F72)","v":0},{"$f":"SUM(G71:G72)","v":0},0,0,0,0,0,0,0,0]
[]
["Opening Accumulated Amortization",null,null,null,null,null,{"$f":"+F78","v":0},{"$f":"+G78","v":0},{"$f":"H78","v":0},{"$f":"I78","v":0},0,0,0,0,0]
["Current Year Amortization (before additions)",null,null,null,null,{"$f":"IF(ISERROR(F71/$B$70), 0, F71/$B$70)","v":0},{"$f":"IF(ISERROR(G71/$B$70), 0, G71/$B$70)","v":0},{"$f":"IF(ISERROR(H71/$B$70), 0, H71/$B$70)","v":0},{"$f":"IF(ISERROR(I71/$B$70), 0, I71/$B$70)","v":0},{"$f":"IF(ISERROR(J71/$B$70), 0, J71/$B$70)","v":0},{"$f":"K71/$B$70","v":0},{"$f":"L71/$B$70","v":0},{"$f":"M71/$B$70","v":0},{"$f":"N71/$B$70","v":0},{"$f":"O71/$B$70","v":0}]
["Additions (half year)",null,null,null,null,{"$f":"F72/B70/2","v":0},{"$f":"G72/B70/2","v":0},{"$f":"H72/B70/2","v":0},{"$f":"I72/B70/2","v":0},{"$f":"J72/B70/2","v":0},{"$f":"K72/B70/2","v":0},{"$f":"L72/B70/2","v":0},{"$f":"M72/B70/2","v":0},{"$f":"N72/B70/2","v":0},{"$f":"O72/B70/2","v":0}]
["Closing Accumulated Amortization",null,null,null,null,{"$f":"SUM(F75+F77)","v":0},{"$f":"SUM(G75+G77)","v":0},{"$f":"SUM(H75:H77)","v":0},0,0,0,0,0,0,0]
[]
["Opening Net Fixed Assets",null,null,null,null,{"$f":"F71-F75","v":0},{"$f":"G71-G75","v":0},{"$f":"H71-H75","v":0},{"$f":"I71-I75","v":0},{"$f":"J71-J75","v":0},{"$f":"J81","v":0},{"$f":"K81","v":0},{"$f":"L81","v":0},{"$f":"M81","v":0},{"$f":"N81","v":0}]
["Closing Net Fixed Assets",null,null,null,null,{"$f":"F73-F78","v":0},{"$f":"G73-G78","v":0},0,0,0,0,0,0,0,0]
["Average Net Fixed Assets",null,null,null,null,{"$f":"SUM(F80:F81)/2","v":0},{"$f":"SUM(G80:G81)/2","v":0},0,0,0,0,0,0,0,0]
[]
["UCC for PILs Calculation"]
[null,null,null,null,null,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023]
[]
["Opening UCC",null,null,null,null,null,{"$f":"F95","v":0},0,0,{"$f":"I95","v":0},0,0,0,0,0]
["Capital Additions (from Appendix 2-FA)",null,null,null,null,{"$f":"F72","v":0},{"$f":"G72","v":0},{"$f":"H72","v":0},0,0,0,0,0,0,0]
["UCC Before Half Year Rule",null,null,null,null,{"$f":"SUM(F87:F88)","v":0},{"$f":"SUM(G87:G88)","v":0},{"$f":"SUM(H87:H88)","v":0},0,0,0,0,0,0,0]
["Half Year Rule (1/2 Additions - Disposals)",null,null,null,null,{"$f":"F88/2","v":0},{"$f":"G88/2","v":0},0,0,0,0,0,0,0,0]
["Reduced UCC",null,null,null,null,{"$f":"F89-F90","v":0},{"$f":"G89-G90","v":0},0,0,0,0,0,0,0,0]
["CCA Rate Class (to be entered)",47,null,null,null,{"$f":"$B$92","v":47},47,47,47,47,47,47,47,47,47]
["CCA Rate  (to be entered)",0.08,null,null,null,{"$f":"$B$93","v":0.08},0.08,0.08,0.08,0.08,0.08,0.08,0.08,0.08,0.08]
["CCA",null,null,null,null,{"$f":"F91*F$93","v":0},{"$f":"G91*G$93","v":0},0,0,0,0,0,0,0,0]
["Closing UCC",null,null,null,null,{"$f":"F89-F94","v":0},{"$f":"G89-G94","v":0},{"$f":"H89-H94","v":0},0,0,0,0,0,0,0]

{"sheet":"Hidden_REG Expansion","index":22,"n_rows":11,"n_cols":8,"rows_kept":11,"cut":false,"hidden":true,"merged":[]}
["Utility Name","EB Number","Test Year","Bridge Year","Last Rebasing Year","Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount Renewable Expansion Investments","Year","Amount"]
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[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Provincial Rate Protection",2015,{"$f":"'App.2-FC Calc of REG Expansion'!I44","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Provincial Rate Protection",2016,{"$f":"'App.2-FC Calc of REG Expansion'!L44","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Provincial Rate Protection",2017,{"$f":"'App.2-FC Calc of REG Expansion'!O44","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Provincial Rate Protection",2018,{"$f":"'App.2-FC Calc of REG Expansion'!R44","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Provincial Rate Protection",2019,{"$f":"'App.2-FC Calc of REG Expansion'!U44","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Provincial Rate Protection",2020,{"$f":"'App.2-FC Calc of REG Expansion'!X44","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Provincial Rate Protection",2021,{"$f":"'App.2-FC Calc of REG Expansion'!AA44","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Provincial Rate Protection",2022,{"$f":"'App.2-FC Calc of REG Expansion'!AD44","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Provincial Rate Protection",2023,{"$f":"'App.2-FC Calc of REG Expansion'!AG44","v":0}]

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[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-G"]
["Service Reliability and Quality Indicators"]
["2011 - 2015"]
[]
["Service Reliability"]
[]
["Index","Including outages caused by loss of supply",null,null,null,null,"Excluding outages caused by loss of supply",null,null,null,null,"Excluding Major Event Days"]
[null,{"$f":"TestYear-6","v":2013},{"$f":"TestYear-5","v":2014},{"$f":"TestYear-4","v":2015},{"$f":"TestYear-3","v":2016},{"$f":"TestYear-2","v":2017},{"$f":"B16","v":2013},2014,2015,2016,2017,2013,2014,2015,2016,2017]
["SAIDI ",2.3199999999999998,5.09,14.72,16.48,16.739999999999998,2.1800000000000002,0.28000000000000003,4.75,1.82,0.94,2.3199999999999998,5.09,14.72,16.48,16.739999999999998]
["SAIFI",2.85,2.46,3.96,2.88,3.21,2.58,0.38,1.07,0.63,0.69,2.85,2.46,3.98,2.88,3.21]
[]
["5 Year Historical Average"]
["SAIDI ",null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(B17:F17)), \"\", AVERAGE(B17:F17))","v":11.069999999999999},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G17:K17)), \"\", AVERAGE(G17:K17))","v":1.9939999999999998},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(L17:P17)), \"\", AVERAGE(L17:P17))","v":11.069999999999999}]
["SAIFI",null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(B18:F18)), \"\", AVERAGE(B18:F18))","v":3.0720000000000001},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G18:K18)), \"\", AVERAGE(G18:K18))","v":1.0699999999999998},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(L18:P18)), \"\", AVERAGE(L18:P18))","v":3.0760000000000005}]
[]
["SAIDI = System Average Interruption Duration Index"]
["SAIFI = System Average Interruption Frequency Index "]
[]
["Service Quality"]
[]
["Indicator",null,null,null,"OEB Minimum Standard",null,{"$f":"B16","v":2013},{"$f":"C16","v":2014},{"$f":"D16","v":2015},{"$f":"E16","v":2016},{"$f":"F16","v":2017}]
["Low Voltage Connections",null,null,null,0.9,null,1,1,1,1,1]
["High Voltage Connections",null,null,null,0.9,null,"n/a","n/a","n/a","n/a","n/a"]
["Telephone Accessibility",null,null,null,0.65,null,1,1,1,1,1]
["Appointments Met",null,null,null,0.9,null,1,1,1,1,1]
["Written Response to Enquires",null,null,null,0.8,null,1,1,1,1,1]
["Emergency Urban Response",null,null,null,0.8,null,"n/a","n/a","n/a","n/a","n/a"]
["Emergency Rural Response",null,null,null,0.8,null,"n/a","n/a","n/a","n/a","n/a"]
["Telephone Call Abandon Rate",null,null,null,0.1,null,"n/a","n/a","n/a","n/a","n/a"]
["Appointment Scheduling",null,null,null,0.9,null,1,1,1,1,1]
["Rescheduling a Missed Appointment",null,null,null,1,null,"n/a","n/a","n/a","n/a","n/a"]
["Micro Embedded generation facilites ",null,null,null,0.9,null,"n/a","n/a","n/a","n/a","n/a"]
["Reconnection Performance Standard",null,null,null,0.85,null,1,1,1,1,1]

{"sheet":"App.2-H_Other_Oper_Rev","index":24,"n_rows":82,"n_cols":15,"rows_kept":82,"cut":false,"hidden":false,"merged":[[66,0,66,11],[8,0,8,11],[9,0,9,11],[83,1,83,11],[82,1,82,11],[69,0,70,11],[62,0,62,11],[61,0,61,11],[60,0,60,11]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-H"]
["Other Operating Revenue"]
[]
[null,"Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","CGAAP","CBAAP","CGAAP","CGAAP",null,{"$f":"B12","v":"Reporting Basis"}]
[null,null,{"$f":"'[6]0.1 LDC Info'!$E$27","v":2012},{"$f":"'[6]0.1 LDC Info'!$E$27","v":2012},{"$f":"'[6]0.1 LDC Info'!$E$27","v":2012},{"$f":"'[6]0.1 LDC Info'!$E$27+1","v":2013},{"$f":"'[6]0.1 LDC Info'!$E$27+1","v":2013},{"$f":"'[6]0.1 LDC Info'!$E$27+2","v":2014},{"$f":"'[6]0.1 LDC Info'!$E$27+3","v":2015},{"$f":"'[6]0.1 LDC Info'!$E$27+4","v":2016},{"$f":"'[6]0.1 LDC Info'!$E$27+5","v":2017},{"$f":"Bridge_Year","v":2017},{"$f":"Test_Year","v":2018}]
[null,"USoA Description","Board Approved"]
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[4225,"4225-Late Payment Charges\n",{"$f":"-SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B16,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B16,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":-5624.02},-5624.02,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B16,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":-7192.46},-7192.46,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B16,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":-7545.52},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B16,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":-6479.74},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B16,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":-5781.98},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B16,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":-5682.43},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B16,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":-5250},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B16,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":-5355}]
[{"$f":"LEFT(B17,4)","v":"4082"},{"$f":"'[6]1.2 TB Historical Balances'!B318","v":"4082-Retail Services Revenues\n"},{"$f":"-SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B17,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B17,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":-3060.8},-3060.8,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B17,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":-3009},-3009,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B17,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":-2762.7},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B17,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":-2705.6},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B17,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":-3089.58},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B17,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":-2748.98},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B17,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":-2580},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B17,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":-2632}]
["4084",{"$f":"'[6]1.2 TB Historical Balances'!B319","v":"4084-Service Transaction Requests (STR) Revenues\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B18,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B18,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B18,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B18,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B18,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B18,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B18,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B18,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B18,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":0}]
["4086",{"$f":"'[6]1.2 TB Historical Balances'!B320","v":"4086-SSS Administration Revenue\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B19,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B19,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":-4712.6099999999997},-4712.6099999999997,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B19,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":-4694.57},-4694.57,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B19,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":-4934.6400000000003},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B19,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B19,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B19,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B19,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B19,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":0}]
["4205",{"$f":"'[6]1.2 TB Historical Balances'!B326","v":"4205-Interdepartmental Rents\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B20,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B20,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B20,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B20,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B20,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B20,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B20,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B20,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B20,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":0}]
["4210",{"$f":"'[6]1.2 TB Historical Balances'!B327","v":"4210-Rent from Electric Property\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B21,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B21,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":-9149.69},-9149.69,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B21,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":-12233.99},-12233.99,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B21,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":-13519.11},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B21,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":-13519.11},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B21,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":-13519.11},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B21,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":-13608.51},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B21,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":-13450},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B21,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":-13719}]
["4215",{"$f":"'[6]1.2 TB Historical Balances'!B328","v":"4215-Other Utility Operating Income\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B22,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B22,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B22,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B22,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B22,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B22,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B22,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B22,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B22,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":0}]
["4220",{"$f":"'[6]1.2 TB Historical Balances'!B329","v":"4220-Other Electric Revenues\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B23,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B23,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B23,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B23,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B23,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B23,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B23,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B23,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B23,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":0}]
["4240",{"$f":"'[6]1.2 TB Historical Balances'!B333","v":"4240-Provision for Rate Refunds\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B24,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B24,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B24,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B24,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B24,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B24,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B24,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B24,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B24,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":0}]
["4245",{"$f":"'[6]1.2 TB Historical Balances'!B334","v":"4245-Government Assistance Directly Credited to Income\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B25,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B25,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B25,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B25,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B25,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B25,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B25,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B25,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B25,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":0}]
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["4320",{"$f":"'[6]1.2 TB Historical Balances'!B340","v":"4320-Expenses of Electric Plant Leased to Others\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B30,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B30,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B30,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B30,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B30,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B30,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B30,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B30,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B30,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":0}]
["4324",{"$f":"'[6]1.2 TB Historical Balances'!B341","v":"4324-Special Purpose Charge Recovery\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B31,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B31,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B31,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B31,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B31,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B31,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B31,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B31,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B31,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":0}]
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["4330",{"$f":"'[6]1.2 TB Historical Balances'!B343","v":"4330-Costs and Expenses of Merchandising Jobbing, Etc.\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B33,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B33,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B33,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":-1487.1},-1487.1,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B33,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B33,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":-1320.07},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B33,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":-1496.24},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B33,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B33,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B33,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":0}]
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["4340",{"$f":"'[6]1.2 TB Historical Balances'!B345","v":"4340-Profits and Losses from Financial Instrument Investments\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B35,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B35,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B35,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B35,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B35,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B35,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B35,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B35,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B35,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":0}]
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["4350",{"$f":"'[6]1.2 TB Historical Balances'!B347","v":"4350-Losses from Disposition of Future Use Utility Plant\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B37,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B37,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B37,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B37,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B37,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B37,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B37,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B37,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B37,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":0}]
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["4360",{"$f":"'[6]1.2 TB Historical Balances'!B349","v":"4360-Loss on Disposition of Utility and Other Property\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B39,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B39,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B39,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B39,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B39,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B39,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B39,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B39,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B39,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":0}]
["4365",{"$f":"'[6]1.2 TB Historical Balances'!B350","v":"4365-Gains from Disposition of Allowances for Emission\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B40,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B40,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B40,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B40,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B40,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B40,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B40,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B40,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B40,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":0}]
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["4375",{"$f":"'[6]1.2 TB Historical Balances'!B352","v":"4375-Revenues from Non-Utility Operations\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B42,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B42,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B42,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B42,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B42,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B42,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B42,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B42,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B42,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":0}]
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["4380",{"$f":"'[6]1.2 TB Historical Balances'!B354","v":"4380-Expenses of Non-Utility Operations\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B44,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B44,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B44,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B44,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B44,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B44,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B44,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":18360.12},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B44,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":25155},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B44,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":25658.100000000002}]
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["4385",{"$f":"'[6]1.2 TB Historical Balances'!B356","v":"4385-Non-Utility Rental Income\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B46,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B46,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B46,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B46,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B46,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B46,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B46,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B46,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B46,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":0}]
["4390",{"$f":"'[6]1.2 TB Historical Balances'!B357","v":"4390-Miscellaneous Non-Operating Income\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B47,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B47,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B47,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B47,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B47,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B47,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B47,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B47,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B47,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":0}]
["4395",{"$f":"'[6]1.2 TB Historical Balances'!B358","v":"4395-Rate-Payer Benefit Including Interest\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B48,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B48,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B48,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B48,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B48,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B48,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B48,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B48,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B48,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":0}]
["4398",{"$f":"'[6]1.2 TB Historical Balances'!B359","v":"4398-Foreign Exchange Gains and Losses, Including Amortization\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B49,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B49,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B49,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B49,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B49,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B49,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B49,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B49,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B49,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":0}]
["4405",{"$f":"'[6]1.2 TB Historical Balances'!B362","v":"4405-Interest and Dividend Income\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B50,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B50,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":-14508.89},-14508.89,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B50,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":-8952.23},-8952.23,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B50,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":-14074.48},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B50,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":-13641.27},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B50,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":-3649.56},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B50,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":-9313.2999999999993},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B50,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":-3000},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B50,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":-9000}]
["4415",{"$f":"'[6]1.2 TB Historical Balances'!B363","v":"4415-Equity in Earnings of Subsidiary Companies\n"},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B51,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B51,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B51,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B51,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B51,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B51,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B51,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B51,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B51,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":0}]
["othe","other",{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B52,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B52,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B52,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B52,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B52,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B52,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B52,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B52,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B52,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":0}]
["othe","other",{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B53,'[6]1.2 TB Historical Balances'!$H$14:$H$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B53,'[6]1.2 TB Historical Balances'!$J$14:$J$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B53,'[6]1.2 TB Historical Balances'!$M$14:$M$567)","v":0},0,{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B53,'[6]1.2 TB Historical Balances'!$P$14:$P$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B53,'[6]1.2 TB Historical Balances'!$S$14:$S$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B53,'[6]1.2 TB Historical Balances'!$V$14:$V$567)","v":0},{"$f":"SUMIF('[6]1.2 TB Historical Balances'!$B$14:$B$567,B53,'[6]1.2 TB Historical Balances'!$Y$14:$Y$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B53,'[6]1.3 TB Projected Balances'!$G$14:$G$567)","v":0},{"$f":"SUMIF('[6]1.3 TB Projected Balances'!$B$14:$B$567,B53,'[6]1.3 TB Projected Balances'!$H$14:$H$567)","v":0}]
[null,"Total",{"$f":"SUM(C15:C37)+SUM(C38:C53)","v":-6000},-44559.630000000005,-44559.630000000005,-17762.019999999997,-17762.019999999997,-38058.1,{"$f":"SUM(H15:H37)+SUM(H38:H53)","v":-38058.1},{"$f":"SUM(H15:H37)+SUM(H38:H53)","v":-38058.1},{"$f":"SUM(I15:I37)+SUM(I38:I53)","v":-1018.1800000000003},{"$f":"SUM(J15:J37)+SUM(J38:J53)","v":-50522.889999999992},{"$f":"SUM(M15:M37)+SUM(M38:M53)","v":-50728.6}]
[]
[null,"Specific Service Charges",{"$f":"C15","v":0},-8156,-8156,-6985,-6985,-9142.17,-7995,-5580,-9731,-6085,-6206.7]
[null,"Late Payment Charges",0,-5624.02,-5624.02,-7192.46,-7192.46,-7545.52,-6479.74,-5781.98,-5682.43,-5250,-5355]
[null,"Other Distribution/Operating Revenues",{"$f":"SUM(C17:C25)","v":0},-16923.099999999999,-16923.099999999999,-19937.559999999998,-19937.559999999998,-21216.45,-16224.710000000001,-16608.690000000002,-16357.49,-16030,-16351]
[null,"Other Income or Deductions",{"$f":"SUM(C27:C53)","v":0},-13856.51,-13856.51,16353,16353,-153.95999999999913,29681.27,-22552.22,-7920.0600000000013,-66545,-22815.899999999998]
[null,"Total",{"$f":"SUM(C56:C59)","v":0},-44559.63,-44559.63,-17762.019999999997,-17762.019999999997,-38058.1,-1018.1800000000003,-50522.89,-39690.979999999996,-93910,-50728.6,null,{"$f":"SUM(O15:O59)","v":0}]
["Late Payment Charges:          4225"]
["Other Distribution Revenues:   4082, 4084, 4090, 4205, 4210, 4215, 4220, 4230, 4240, 4245"]
["Other Income and Expenses:  4305, 4310, 4315, 4320, 4325, 4330, 4335, 4340, 4345, 4350, 4355, 4357, 4360, 4362, 4365, 4370, 4375, 4380, 4385, 4390, 4395, 4398, 4405, 4410, 4415, 4420"]
[]
[]
["Note: Add all applicable accounts listed above to the table and include all relevant information."]
[]
["Account Breakdown Details"]
[]
["For each \"Other Operating Revenue\" and \"Other Income or Deductions\" Account, a detailed breakdown of the account components is required.  See the example below for Account 4405, Interest and Dividend Income."]
[]
[]
["Account 4405 - Interest and Dividend Income"]
[]
[null,"Account 4405 - Interest and Dividend Income"]
[null,null,"2012 Actual","2013 Actual","2014 Actual","2015 Actual","2016 Actual²","2017 Actual","2018 Bridge Year²","2019 Test Year"]
[]
[null,"Reporting Basis","Accrual","Accrual","Accrual","Accrual","Accrual","Accrual","Accrual","Accrual"]
[null,"Interest and Dividend Income",-5494.15,-4839.91,-10262.040000000001,"-10,.839.07",-2180.3200000000002,-5884.81,-1830,-5490]
[null,"Interest and Dividend Income - Carrying Charges",-9014.74,-4112.32,-3812.44,-2802.2,-1469.24,-3428.49,-1170,-3510]
[]
[null,"Total",-14509.89,-8952.23,-14074.48,-13641.27,-3649.56,-9313.2999999999993,"$-   3,000","$-  9,000"]

{"sheet":"Hidden_Other Revenue","index":25,"n_rows":41,"n_cols":8,"rows_kept":41,"cut":false,"hidden":true,"merged":[]}
["Utility Name","EB Number","Test Year","Bridge Year","Last Rebasing Year","Heading ","Year","Amount "]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},{"$f":"EBNUMBER","v":"EB-2018-0087"},{"$f":"TestYear","v":2019},{"$f":"BridgeYear","v":2018},{"$f":"RebaseYear","v":2012},"Specific Service Charges",2010,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Late Payment Charges",2010,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Other Operating Revenues",2010,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Other Income or Deductions",2010,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Specific Service Charges",2011,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Late Payment Charges",2011,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Other Operating Revenues",2011,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Other Income or Deductions",2011,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Specific Service Charges",2012,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Late Payment Charges",2012,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Other Operating Revenues",2012,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Other Income or Deductions",2012,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Specific Service Charges",2013,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Late Payment Charges",2013,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Other Operating Revenues",2013,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Other Income or Deductions",2013,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Specific Service Charges",2014,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Late Payment Charges",2014,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Other Operating Revenues",2014,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Other Income or Deductions",2014,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Specific Service Charges",2015,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Late Payment Charges",2015,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Other Operating Revenues",2015,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Other Income or Deductions",2015,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Specific Service Charges",2016,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Late Payment Charges",2016,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Other Operating Revenues",2016,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Other Income or Deductions",2016,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Specific Service Charges",2017,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Late Payment Charges",2017,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Other Operating Revenues",2017,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Other Income or Deductions",2017,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Specific Service Charges",2018,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Late Payment Charges",2018,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Other Operating Revenues",2018,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Other Income or Deductions",2018,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Specific Service Charges",2019,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Late Payment Charges",2019,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Other Operating Revenues",2019,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Other Income or Deductions",2019,{"$f":"'App.2-H_Other_Oper_Rev'!#REF!","v":{"$error":"#REF!"}}]

{"sheet":"App_2-I LF_CDM","index":26,"n_rows":98,"n_cols":27,"rows_kept":98,"cut":false,"hidden":false,"merged":[[97,0,97,7],[50,0,50,5],[52,0,52,4],[55,0,55,1],[63,0,63,1],[67,0,67,7],[19,0,19,7],[21,0,21,7],[22,0,22,7],[17,0,17,5],[8,0,8,7],[9,0,9,7],[11,0,11,7],[13,0,13,7],[15,0,15,7],[24,0,24,7],[32,0,32,7],[84,0,84,7],[65,0,65,7],[74,0,74,7],[76,0,76,7],[78,0,78,7],[80,0,80,7],[82,0,82,7],[40,6,40,7],[42,0,42,7],[44,0,44,7],[46,0,46,7],[48,0,48,7],[69,0,69,5],[49,16,49,26],[21,16,21,23],[22,16,22,23],[23,16,23,23],[33,16,33,23],[43,16,43,26]]}
[{"$f":"+G71+1","v":2021},null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-I"]
["Load Forecast CDM Adjustment Work Form (2018)"]
[]
["Appendix 2-I was initially developed to help determine what would be the amount of CDM savings needed in each year to cumulatively achieve the four year 2011-2014 CDM target.  This then determined the amount of kWh (and with translation, kW of demand) savings that were converted into dollar balances for the LRAMVA, and also to determine the related adjustment to the load forecast to account for OPA-reported savings.  Beginning in the 2015 year, it has been adjusted because the persistence of 2011-2014 CDM programs will be an adjustment to the load forecast in addition to the estimated savings for the first year (2015) for the new 2015-2020 CDM plan."]
[]
["2018 is the fourth year of the six-year (2015-2020) Conservation First program. Final results for the 2011-14 program were issued in the fall of 2015, and the program is completed, although in some instances disposition of the amounts has been deferred. For the purposes of the 2015-2020 LRAMVA, and the impact of CDM on the load forecast, CDM programs in 2014 and earlier are implicit in the historical data on which the base load forecast is developed. Only actual and forecasted impacts of 2015 to 2018 CDM programs need to be reflected in the manual load forecast adjustment and for the LRAMVA threshold amount in 2018 and carrying forward, although the full year impact of 2015 CDM programs and half-year impact of 2016 CDM programs on 2016 historical data is also assumed to be reflected in the base load forecast. "]
[]
["The new six year (2015-2020) CDM program works in a slightly different manner to the previous 2011-2014 CDM program. Distributors will offer programs each year that, over the six years (from January 1, 2015 to December 31, 2020) will strive to achieve savings equal to the new six year CDM target with the full target in place (i.e., persisting) on December 31, 2020. In other words, distributors will be able to offer and execute programs on a basis so that, as long as savings equal to the full target are in place at the end the period, the distributor's 2015-2020 CDM target will have been met."]
[]
["2015-2020 CDM Program - 2018 fourth year of the current CDM plan"]
[]
["For the first year of the new 2015-2020 CDM plan, it is assumed that each year's program will achieve an equal amount of new CDM savings.  This results in each year's program being about 1/6 (16.67%) of the cumulative 2015-2020 CDM target for kWh savings.  A distributor may propose an alternative approach but would be expected to document in its application why it believes that its proposal is more reasonable.  In its proposal, the distributor should ensure that the sum of the results for each year's CDM program from 2015 to 2020 add up to its 2015-2020 CDM target as established by the IESO.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CPUC LF adjustments completed as per Hawkesbury, Embrun, Centre Wellington and Westario application and settlement "]
[]
["6 Year (2015-2020) kWh Target:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2015-2020 CDM Program - 2015, first year of the current CDM plan"]
[1050000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6 Year (2015-2020) kWh Target:"]
[null,2015,2016,2017,2018,2019,2020,"Total",null,null,null,null,null,null,null,null,1050000]
["%",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2015,2016,2017,2018,2019,2020,"Total"]
["2015 CDM Programs",5.7997379932203053E-2,5.7822128718080873E-2,5.7822128718080873E-2,5.7864180723360782E-2,5.7864180723360782E-2,5.7779869560065596E-2,{"$f":"H34/H40","v":1.5960152380952382},null,null,null,null,null,null,null,null,"%"]
["2016 CDM Programs",null,4.3888207126219818E-2,4.3888207126219818E-2,4.3888207126219818E-2,4.3888207126219818E-2,4.3888207126219818E-2,{"$f":"H35/H40","v":1.0088761904761905},null,null,null,null,null,null,null,null,"2015 CDM Programs",{"$f":"R35/$X$41","v":5.7997379932203053E-2},{"$f":"S35/$X$41","v":5.7822128718080873E-2},5.7822128718080873E-2,5.7864180723360782E-2,5.7864180723360782E-2,5.7779869560065596E-2,{"$f":"SUM(R27:W27)","v":0.34714986837515194}]
["2017 CDM Programs",null,null,5.5599172714836033E-2,4.3116977492440998E-2,4.3116977492440998E-2,4.3116977492440998E-2,{"$f":"H36/H40","v":0.8503047619047619},null,null,null,null,null,null,null,null,"2016 CDM Programs",null,4.3888207126219818E-2,4.3888207126219818E-2,4.3888207126219818E-2,4.3888207126219818E-2,{"$f":"W36/$X$41","v":4.3888207126219818E-2},{"$f":"SUM(R28:W28)","v":0.2194410356310991}]
["2018 CDM Programs",null,null,null,4.1409831800264987E-2,4.1409831800264987E-2,4.1409831800264987E-2,{"$f":"H37/H40","v":0.57114285714285717},null,null,null,null,null,null,null,null,"2017 CDM Programs",null,null,5.5599172714836033E-2,4.3116977492440998E-2,4.3116977492440998E-2,{"$f":"W37/$X$41","v":4.3116977492440998E-2},0.18495010519215904]
["2019 CDM Programs",null,null,null,null,4.1409831800264987E-2,4.1409831800264987E-2,{"$f":"H38/H40","v":0.38076190476190475},null,null,null,null,null,null,null,null,"2018 CDM Programs",null,null,null,4.1409831800264987E-2,4.1409831800264987E-2,{"$f":"W38/$X$41","v":4.1409831800264987E-2},0.12422949540079496]
["2020 CDM Programs",null,null,null,null,null,4.1409831800264987E-2,{"$f":"H39/H40","v":0.19038095238095237},null,null,null,null,null,null,null,null,"2019 CDM Programs",null,null,null,null,4.1409831800264987E-2,{"$f":"W39/$X$41","v":4.1409831800264987E-2},8.2819663600529975E-2]
["Total in Year",{"$f":"SUM(B26:B31)","v":5.7997379932203053E-2},{"$f":"SUM(C26:C31)","v":0.1017103358443007},{"$f":"SUM(D26:D31)","v":0.15730950855913672},{"$f":"SUM(E26:E29)","v":0.18627919714228658},{"$f":"SUM(F26:F30)","v":0.22768902894255155},{"$f":"SUM(G26:G31)","v":0.26901454957952137},{"$f":"SUM(H26:H31)","v":4.5974819047619047},null,null,null,null,null,null,null,null,"2020 CDM Programs",null,null,null,null,null,{"$f":"W40/$X$41","v":4.1409831800264987E-2},{"$f":"SUM(R32:W32)","v":4.1409831800264987E-2}]
["kWh",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total in Year",{"$f":"SUM(R27:R32)","v":5.7997379932203053E-2},{"$f":"SUM(S27:S32)","v":0.1017103358443007},0.15730950855913672,0.18627919714228658,0.22768902894255155,0.26901454957952137,{"$f":"SUM(R33:W33)","v":1}]
[{"$f":"A26","v":"2015 CDM Programs"},279974,279128,279128,279331,279331,278924,{"$f":"SUM(B34:G34)","v":1675816},null,null,null,null,null,null,null,null,"kWh"]
["2016 CDM Programs",null,211864,211864,211864,211864,211864,{"$f":"SUM(C35:G35)","v":1059320},null,null,2011,2012,2013,2014,null,null,{"$f":"Q27","v":"2015 CDM Programs"},279974,279128,279128,279331,279331,278924,{"$f":"SUM(R35:W35)","v":1675816}]
["2017 CDM Programs",null,null,268397,208141,208141,208141,{"$f":"SUM(D36:G36)","v":892820},null,"2011 CDM Programs",{"$f":"50%","v":0.5},1,1,1,null,null,"2016 CDM Programs",null,211864,211864,211864,211864,211864,{"$f":"SUM(S36:W36)","v":1059320}]
["2018 CDM Programs",null,null,null,199900,199900,199900,{"$f":"SUM(E37:G37)","v":599700},null,"2012 CDM Programs",null,0.5,1,1,null,null,"2017 CDM Programs",null,null,268397,208141,208141,208141,{"$f":"SUM(T37:W37)","v":892820}]
["2019 CDM Programs",null,null,null,null,199900,199900,{"$f":"SUM(F38:G38)","v":399800},null,"2013 CDM Programs",null,null,0.5,1,null,null,"2018 CDM Programs",null,null,null,199900,199900,199900,{"$f":"SUM(U38:W38)","v":599700}]
["2020 CDM Programs",null,null,null,null,null,199900,{"$f":"SUM(G39)","v":199900},null,"2014 CDM Programs",null,null,null,0.5,null,null,"2019 CDM Programs",null,null,null,null,199900,199900,{"$f":"SUM(V39:W39)","v":399800}]
["Total in Year",{"$f":"SUM(B34:B39)","v":279974},{"$f":"SUM(C34:C39)","v":490992},{"$f":"SUM(D34:D39)","v":759389},{"$f":"SUM(E34:E37)","v":899236},{"$f":"SUM(F34:F38)","v":1099136},{"$f":"SUM(G34:G39)","v":1298629},{"$f":"A23","v":1050000},null,null,null,null,null,null,null,null,"2020 CDM Programs",null,null,null,null,null,199900,{"$f":"SUM(W40)","v":199900}]
[null,null,null,null,null,null,{"$f":"IF(G40-H40<>0,\"Inputs do no match 2015-20 CDM target\",\"\")","v":"Inputs do no match 2015-20 CDM target"},null,null,null,null,null,null,null,null,null,"Total in Year",{"$f":"SUM(R35:R40)","v":279974},{"$f":"SUM(S35:S40)","v":490992},{"$f":"SUM(T35:T40)","v":759389},{"$f":"SUM(U35:U38)","v":899236},{"$f":"SUM(V35:V39)","v":1099136},{"$f":"SUM(W35:W40)","v":1298629},{"$f":"SUM(X35:X40)","v":4827356}]
[]
["Note: The default formulae in the above table assume that the 2015-2020 kWh CDM target is achieved through persistence of CDM savings to the end of 2020. The distributor should enter measured CDM savings for 2015, and persistence of 2015 programs for 2016-2020 in row 34. When available, (preliminary/final) CDM savings for 2016 can be entered into row 35. The distributor can also input estimates or forecasts of the 2017 CDM programs if it believes that these are more realistic and can be supported; such information would typically be derived from the CDM plans that the distributor has filed with the IESO. Similarly, CDM savings and persistence into future years can be estimated for 2018, 2019 and 2020 CDM programs. However, the distributor will have to support its proposals for estimated or forecasted savings, particularly beyond the 2017 bridge year. The sum of persistent savings to the end of 2020, should equal the target entered into cell A23."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Weight Factor for Inclusion in CDM Adjustment to 2014 Load Forecast"]
["Determination of 2018 Load Forecast Adjustment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2011,2012,2013,2014,2015,2016,2017,2018,2019]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Weight Factor for each year's CDM program impact on 2014 load forecast",0,0,0,0,0,0,0,1,0.5,"Distributor can select \"0\", \"0.5\", or \"1\" from drop-down list"]
["The Board determined that the \"net\" number should be used in its Decision and Order with respect to Centre Wellington Hydro Ltd.'s 2013 Cost of Service rates (EB-2012-0113).  This approach has also been used in Settlement Agreements accepted by the Board in other 2013 and 2014 applications.  The distributor should select whether the adjustment is done on a \"net\" or \"gross\" basis, but must support a proposal for the adjustment being done on a \"gross\" basis.  Sheet 2-I defaults to the adjustment being done on a \"net\" basis consistent with Board policy and practice.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Default Value selection rationale.  "]
[]
["From each of the 2006-2010 CDM Final Report,  and the 2011 to 2016 CDM Final Reports, issued by the OPA/IESO for the distributor, the distributor should input the \"gross\" and \"net\" results of the cumulative CDM savings for 2018 into cells C57 to C63 and D57 to D63.  The model will calculate the cumulative savings for all programs from 2006 to 2016 and determine the \"net\" to \"gross\" factor \"g\"."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2011-2014 and 2015-2020 LRAMVA and 2015 CDM adjustment to Load Forecast"]
["Net-to-Gross Conversion",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R45","v":2011},2012,2013,2014,2015,2016,2017,2018,2019,"Total for 2019"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"kWh","kWh","kWh","kWh","kWh","kWh","kWh","kWh","kWh","kWh"]
["Is CDM adjustment being done on a \"net\" or \"gross\" basis?",null,null,null,null,"net",null,null,null,null,null,null,null,null,null,null,"Amount used for CDM threshold for LRAMVA (2012)"," ",458221,89257,173818,279331,211864]
[]
[null,null,"\"Gross\"","\"Net\"","Difference","\"Net-to-Gross\" Conversion Factor",null,null,null,null,null,null,null,null,null,null,"Amount used for CDM threshold for LRAMVA (2019)",null,null,null,null,null,null,{"$f":"V37","v":208141},{"$f":"V38","v":199900},{"$f":"V39","v":199900},{"$f":"SUM(Y55:Z55)","v":399800}]
["Persistence of Historical CDM programs to 2015",null,"kWh","kWh","kWh","('g')"]
["2006-2010 CDM programs",null,null,null,{"$f":"IF(ISBLANK(D57),\"\",C57-D57)","v":""},null,null,null,null,null,null,null,null,null,null,null,"Manual Adjustment for 2019 Load Forecast (billed basis)",0,0,null,null,null,{"$f":"W55*W46","v":0},{"$f":"X55*X46","v":0},{"$f":"Y55*Y46","v":199900},{"$f":"Z55*Z46","v":99950},{"$f":"SUM(Y57:Z57)","v":299850}]
["2011 CDM program",null,null,null,{"$f":"IF(ISBLANK(D58),\"\",C58-D58)","v":""}]
["2012 CDM program",null,null,null,""]
["2013 CDM program",null,null,null,""]
["2014 CDM program",null,null,null,""]
["2015 CDM program"]
["2016 CDM program",null,null,null,""]
["2006 to 2016 OPA CDM programs:  Persistence to 2018.",null,{"$f":"SUM(C57:C63)","v":0},{"$f":"SUM(D57:D63)","v":0},{"$f":"C64-D64","v":0},{"$f":"IF(D64=0,0,IF(F53=\"net\",0,E64/D64))","v":0}]
[]
["The default values below represent the factor used for how each year's CDM program is factored into the manual CDM adjustment.  Distributors can choose alternative weights of \"0\", \"0.5\" or \"1\" from the drop-down menu for each cell, but must support its alternatives."]
[]
["These factors do not mean that CDM programs are excluded, but the assumption that impacts of previous year CDM programs are already implicitly reflected in the actual data for historical years that are used to derive the load forecast prior to any manual CDM adjustment for the 2018 test year."]
[]
["Weight Factor for Inclusion in CDM Adjustment to 2018 Load Forecast"]
[null,2015,2016,2017,2018,2019,2020]
["Weight Factor for each year's CDM program impact on 2018 load forecast",0,0,0,1,0.5,0,"Distributor can select \"0\", \"0.5\", or \"1\" from drop-down list"]
["Default Value selection rationale.  ","Full year impact of 2015 CDM is assumed to be reflected in the base forecast, as the full year persistence of 2015 CDM programs is in the 2016 historical actual data. No further impact is necessary for the manual adjustment to the load forecast.","Default is 0.5, but one option is for full year impact of persistence of 2016 CDM programs on 2018 load forecast, but 50% impact in base forecast (first year impact of 2016 CDM programs on 2016 actuals, which is part of the data underlying the base load forecast).","Full year impact of persistence of 2017 programs on 2018 load forecast.  2017 CDM program impacts are not in the base forecast.","Only 50% of 2017 CDM programs are assumed to impact the 2018 load forecast based on the \"half-year\" rule.","2019 and 2020 are future years beyond the 2018 test year. No impacts of CDM programs beyond the 2018 test year are factored into the test year load forecast."]
[]
["2015-2020 LRAMVA and 2018 CDM adjustment to Load Forecast"]
[]
["One manual adjustment for CDM impacts to the 2018 load forecast is made.  There is a different but related threshold amount that is used for the 2018 LRAMVA amount for Account 1568."]
[]
["The amount used for the CDM threshold of the LRAMVA is the kWh that will be used to determine the base amount for the LRAMVA balance for 2018, for assessing performance against the six-year target."]
[]
["If used to determine the manual CDM adjustment for the system purchased kWh, the proposed loss factor should correspond with the proposed total loss factor calculated in Appendix 2-R ."]
[]
["The Manual Adjustment for the 2018 Load Forecast is the amount manually subtracted from the system-wide load forecast (either based on a purchased or billed basis) derived from the base forecast from historical data. If the distributor has developed their load forecast on a system purchased basis, then the manual adjustment should be on a system purchased basis, including the adjustment for losses.  If the load forecast has been developed on a billed basis, either on a system basis or on a class-specific basis, the manual adjustment should be on a billed basis, excluding losses."]
[]
["The distributor should determine the allocation of the savings to all customer classes in a reasonable manner (e.g. taking into account what programs and what IESO-measured impacts were directed at specific customer classes), for both the LRAMVA and for the load forecast adjustment."]
[]
[null,2015,2016,2017,2018,2019,2020,"Total for 2018"]
[]
["Amount used for CDM threshold for LRAMVA (2018)",{"$f":"E34","v":279331},{"$f":"E35","v":211864},{"$f":"E36","v":208141},{"$f":"E37","v":199900},null,null,{"$f":"SUM(B89:G89)","v":899236}]
[]
["Manual Adjustment for 2018 Load Forecast (billed basis)",{"$f":"B89*(1+F64)*B72","v":0},{"$f":"C89*(1+F64)*C72","v":0},{"$f":"D89*(1+F64)*D72","v":0},{"$f":"E89*(1+G64)*E72","v":199900},null,null,{"$f":"SUM(B91:G91)","v":199900}]
["Manual Adjustment for 2018 LDC-only CDM programs (billed basis)"]
["Total Manual Forecast to Load Forecast",{"$f":"B91+B92","v":0},{"$f":"C91+C92","v":0},{"$f":"D91+D92","v":0},{"$f":"E91+E92","v":199900},null,null,{"$f":"SUM(B93:G93)","v":199900}]
[]
["Proposed Loss Factor (TLF)",3.2500000000000001E-2," Format: X.XX%"]
["Manual Adjustment for 2018 Load Forecast (system purchased basis)",{"$f":"B93*(1+$B95)","v":0},{"$f":"C93*(1+$B95)","v":0},{"$f":"D93*(1+$B95)","v":0},{"$f":"E93*(1+$B95)","v":206396.75},null,null,{"$f":"SUM(B96:G96)","v":206396.75}]
[]
["Manual adjustment uses \"gross\" versus \"net\" (i.e. numbers multiplied by (1 + g).  The Weight factor is also used to calculate the impact of each year's program on the CDM adjustment to the 2018 load forecast."]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-IA"]
[null,"Instructions on Customer, Connections, Load Forecast and Revenues Data and Analysis"]
[]
[null,"This sheet requires no inputs, but serves as a summary of the hiostorical and forecasted data to be provided with respect to:"]
[]
[null,"1)","Customers and connections"]
[null,"2)","Consumption (kWh)"]
[null,"3)","Demand (kW or kCA) for applicable demand-billed customer classes"]
[null,"4)","Revenues"]
[]
[null,"The spreadsheet summarizes the data provided and the analyses (variance or year-over-year) that are required. Data are required to be provided on a customer class level. Consumption (kWh) must also be provided on a total distribution system level."]
[]
[null,"Appendix 2-IB (formerly 2-IA) is the appendix spreadsheet that the distributor populates, and the spreadsheet is laid out for inputting the necessary data. The spreadsheet also calculates necessary statistics such as average consumption per customer/connection per year, and variances and % annual changes, as necessary."]
[]
[null,"The distributor is required to provide suitable documentation in Exhibit 3 of its Application, in accordance with section 2.3.2 of Chaoter 2 of the Filing Requirements. This would include explanations for material variations or of trends in the data."]
[]
[null,"The distributor is also required to input its test year customer/connection and load forecast in Sheet 10 - Load Forecast of the Revenue Requirement Work Form. This sheet should also be updated to reflect changes in the load forecast made through the stages of processing of the rates application."]
[]
[null,"The applicant must demonstrate the historical accuracy of its load forecast approach for at least the past 5 years. Such analysis will cover both customer/connections and consumption (kWh) and demand (kW or kVA) by providing the following, as shown in the following table:"]
[]
[null,null,null,"Calendar Year",null,"Customers / Connections",null,null,"Consumption (kWh) (3)",null,null,null,"Demand (kW or kVA)",null,null,null,"Revenues"]
[null,null,null,{"$f":"\"(for \"&TestYear&\" Cost of Service)\"","v":"(for 2019 Cost of Service)"},null,null,null,null,"Weather-actual","Weather-normalized",null,null,"Weather-actual","Weather-normalized",null,null,"Weather-actual","Weather-normalized"]
[null,null,"Historical",{"$f":"D32-1","v":2013},null,"Actual",null,null,"Actual","Actual (1)",null,null,"Actual","Actual (1)",null,null,"Actual"]
[null,null,"Historical",2014,null,"Actual",null,null,"Actual","Actual (1)",null,null,"Actual","Actual (1)",null,null,"Actual"]
[null,null,"Historical",2015,null,"Actual","Board-approved (2)",null,"Actual","Actual (1)","Board-approved (2)",null,"Actual","Actual (1)","Board-approved (2)",null,"Actual"]
[null,null,"Historical",2016,null,"Actual",null,null,"Actual","Actual (1)",null,null,"Actual","Actual (1)",null,null,"Actual"]
[null,null,"Historical",2017,null,"Actual",null,null,"Actual","Actual (1)",null,null,"Actual","Actual (1)",null,null,"Actual"]
[null,null,"Bridge Year (Forecast)",2018,null,"Forecast",null,null,null,"Forecast",null,null,null,"Forecast",null,null,null,"Forecast"]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2019},null,"Forecast",null,null,null,"Forecast",null,null,null,"Forecast",null,null,null,"Forecast"]
[]
[]
[null,"Notes:"]
[]
[null,"(1)","“Weather-normalized actuals” are estimated by replacing the actual weather-related values (typically Heating Degree Days (HDD) and Cooling Degree Days (CDD)) by the “typical” or “weather-normalized” values. These “weather-normalized HDD and CDD values would be the same as used to estimate the Bridge Year and Test Year forecasts."]
[null,"(2)","For 2017 Cost of Service rebasers, the typical situation is that 2013 would have been the most recent cost of service rebasing application. If the most recent rebasing application was for a rate year other than 2013, that year should be used. An applicant must provide historical information back to the greater of: a) at least five (5) historical actual years; or b) to its last cost of service application."]
[null,"(3)","Consumption must be provided on a total distribution system basis as well as at a customer class level."]
[null,"(4)","Revenues exclude commodity charges."]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-IB"]
[null,"Customer, Connections, Load Forecast and Revenues Data and Analysis"]
[]
[null,"This sheet requires no inputs, but serves as a summary of the hiostorical and forecasted data to be provided with respect to:"]
[]
[null,"1)","Customers and connections"]
[null,"2)","Consumption (kWh)"]
[null,"3)","Demand (kW or kCA) for applicable demand-billed customer classes"]
[null,"4)","Revenues"]
[]
[null,"The spreadsheet summarizes the data provided and the analyses (variance or year-over-year) that are required. Data are required to be provided on a customer class level. Consumption (kWh) must also be provided on a total distribution system level."]
[]
[null,"Appendix 2-IB (formerly 2-IA) is the appendix spreadsheet that the distributor populates, and the spreadsheet is laid out for inputting the necessary data. The spreadsheet also calculates necessary statistics such as average consumption per customer/connection per year, and variances and % annual changes, as necessary."]
[]
[null,"The distributor is required to provide suitable documentation in Exhibit 3 of its Application, in accordance with section 2.3.2 of Chaoter 2 of the Filing Requirements. This would include explanations for material variations or of trends in the data."]
[]
[null,"The distributor is also required to input its test year customer/connection and load forecast in Sheet 10 - Load Forecast of the Revenue Requirement Work Form. This sheet should also be updated to reflect changes in the load forecast made through the stages of processing of the rates application."]
[]
[null,"The applicant must demonstrate the historical accuracy of its load forecast approach for at least the past 5 years. Such analysis will cover both customer/connections and consumption (kWh) and demand (kW or kVA) by providing the following, as shown in the following table:"]
[]
[null,"This sheet is to be filled in accordance with the instructions documented in section 2.3.2 of Chapter 2 of the Filing Requirements for Distribution Rate Applications, in terms of one set of tables per customer class."]
[]
[null,"Color coding for Cells:",null,null,null,"Data input",null,null,null,null,"Drop-down List"]
[]
[null,null,null,null,null,"No data entry required",null,null,null,null,"Blank or calculated value"]
[]
[null,"Distribution System (Total)"]
[]
[null,null,null,"Calendar Year",null,null,null,null,null,null,"Consumption (kWh) (3)"]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2019 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized"]
[null,null,"Historical",{"$f":"D40-1","v":2013},null,null,null,null,null,null,"Actual",29749924,28385911.933169696,{"$f":"IF(D39=RebaseYear,\"Board-approved\",\"\")","v":""}]
[null,null,"Historical",2014,null,null,null,null,null,null,"Actual",29940176,28742149.879296429,""]
[null,null,"Historical",2015,null,null,null,null,null,null,"Actual",27625506,27709304.83874584,""]
[null,null,"Historical",2016,null,null,null,null,null,null,"Actual",26137724,27325090.987670332,""]
[null,null,"Historical",2017,null,null,null,null,null,null,"Actual",26216509,27595220.56575482,""]
[null,null,"Bridge Year",2018,null,null,null,null,null,null,"Forecast",null,28410135.779056843,""]
[null,null,"Test Year",{"$f":"TestYear","v":2019},null,null,null,null,null,null,"Forecast",null,28232404.05646719,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O39:O44)","v":0}]
[null,null,"Variance Analysis",null,null,null,null,null,null,null,"Year","Year-over-year",null,null,"Versus Board-approved"]
[null,null,null,{"$f":"D39","v":2013},null,null,null,null,null,null,{"$f":"D48","v":2013}]
[null,null,null,2014,null,null,null,null,null,null,{"$f":"D49","v":2014},{"$f":"IF(L39=0,\"\",L40/L39-1)","v":6.3950415469968824E-3},1.2549815097201877E-2]
[null,null,null,2015,null,null,null,null,null,null,2015,-7.7309832781210064E-2,-3.5934856817880889E-2]
[null,null,null,2016,null,null,null,null,null,null,2016,-5.3855375535926786E-2,-1.3865878386752684E-2]
[null,null,null,2017,null,null,null,null,null,null,2017,3.0142257221783542E-3,9.8857704886097242E-3]
[null,null,null,2018,null,null,null,null,null,null,2018,{"$f":"IF(K44=\"Forecast\",\"\",IF(L43=0,\"\",L44/L43-1))","v":""},{"$f":"IF(M43=0,\"\",M44/M43-1)","v":2.9531027351646477E-2}]
[null,null,null,2019,null,null,null,null,null,null,2019,{"$f":"IF(K45=\"Forecast\",\"\",IF(L44=0,\"\",L45/L44-1))","v":""},{"$f":"IF(M44=0,\"\",M45/M44-1)","v":-6.2559265457883262E-3},null,{"$f":"IF(O46=0,\"\",M45/O46-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,null,null,null,null,"Geometric Mean",{"$f":"IF(L39=0,\"\",(L43/L39)^(1/($D43-$D39-1))-1)","v":-4.1269964684660376E-2},{"$f":"IF(M39=0,\"\",(M45/M39)^(1/($D45-$D39-1))-1)","v":-1.0839251532138716E-3},null,{"$f":"IF(O46=0,\"\",(M45/O46)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[null,"Customer Class Analysis (one for each Customer Class, excluding MicroFIT and Standby)"]
[]
[null,1,"Customer Class:","Residential",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kWh"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F61,LEN(F61)-1))","v":"Consumption (kWh) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2019 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized",null,null,{"$f":"L62","v":"Actual (Weather actual)"},{"$f":"M62","v":"Weather-normalized"},null,{"$f":"O62","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D64-1","v":2013},null,{"$f":"K39","v":"Actual"},1061.5,{"$f":"IF(D63=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"F63","v":"Actual"},15071570,14380549.634836122,{"$f":"H63","v":""},null,null,{"$f":"K63","v":"Actual"},{"$f":"IF(G63=0,\"\",L63/G63)","v":14198.370230805464},{"$f":"IF(G63=0,\"\",M63/G63)","v":13547.385430839493},{"$f":"N63","v":""},{"$f":"IF(T63=\"\",\"\",IF(I63=0,\"\",O63/I63))","v":""}]
[null,null,"Historical",2014,null,{"$f":"K40","v":"Actual"},1062.5,"",null,null,{"$f":"F64","v":"Actual"},15225943,14616692.158376902,{"$f":"H64","v":""},null,null,{"$f":"K64","v":"Actual"},{"$f":"IF(G64=0,\"\",L64/G64)","v":14330.299294117647},{"$f":"IF(G64=0,\"\",M64/G64)","v":13756.886737295908},{"$f":"N64","v":""},{"$f":"IF(T64=\"\",\"\",IF(I64=0,\"\",O64/I64))","v":""}]
[null,null,"Historical",2015,null,"Actual",1058.5,"",null,null,"Actual",13727288,13768928.17099016,"",null,null,"Actual",12968.62352385451,13007.96237221555,"",""]
[null,null,"Historical",2016,null,"Actual",1058.5,"",null,null,"Actual",12612066,13184998.471653592,"",null,null,"Actual",11915.036372224846,12456.304649649119,"",""]
[null,null,"Historical",2017,null,"Actual",1054,"",null,null,"Actual",12775802,13674798.415528163,"",null,null,"Actual",12121.254269449715,12974.192045093134,"",""]
[null,null,"Bridge Year",2018,null,"Forecast",1043.4883679087588,"",null,null,"Forecast",null,14078629.261565378,"",null,null,"Forecast",0,13491.889027742754,"",""]
[null,null,"Test Year",{"$f":"TestYear","v":2019},null,"Forecast",1033.0815692228512,"",null,null,"Forecast",null,13990554.391039636,"",null,null,"Forecast",0,13542.545727114471,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I63:I68)","v":0},null,null,null,null,null,{"$f":"SUM(O63:O68)","v":0},null,null,null,null,null,{"$f":"SUM(U63:U68)","v":0}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,"Test Year Versus Board-approved",null,"Year","Year-over-year",null,null,{"$f":"I71","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O71","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D63","v":2013},null,null,null,null,null,null,{"$f":"D72","v":2013},null,null,null,null,null,{"$f":"K72","v":2013}]
[null,null,null,2014,null,null,{"$f":"IF(G63=0,\"\",G64/G63-1)","v":9.4206311822886413E-4},null,null,null,{"$f":"D73","v":2014},{"$f":"IF(L63=0,\"\",L64/L63-1)","v":1.0242662177861961E-2},1.64209664816104E-2,null,null,null,{"$f":"K73","v":2014},{"$f":"IF(R63=\"\",\"\",IF(R63=0,\"\",R64/R63-1))","v":9.2918455546358025E-3},{"$f":"IF(S63=\"\",\"\",IF(S63=0,\"\",S64/S63-1))","v":1.5464334983745553E-2}]
[null,null,null,2015,null,null,-3.7647058823528923E-3,null,null,null,2015,-9.8427729566569422E-2,-5.7999715544456154E-2,null,null,null,2015,{"$f":"IF(R64=\"\",\"\",IF(R64=0,\"\",R65/R64-1))","v":-9.5020748856381676E-2},-5.4439960100127194E-2]
[null,null,null,2016,null,null,0,null,null,null,2016,-8.1241247360731461E-2,-4.2409234189110911E-2,null,null,null,2016,-8.1241247360731461E-2,-4.2409234189110911E-2]
[null,null,null,2017,null,null,-4.2512990080302293E-3,null,null,null,2017,1.2982488356784616E-2,3.7148274603716613E-2,null,null,null,2017,1.730736615337447E-2,4.1576327009519964E-2]
[null,null,null,2018,null,null,-9.9730854755608611E-3,null,null,null,2018,{"$f":"IF(K68=\"Forecast\",\"\",IF(L67=0,\"\",L68/L67-1))","v":""},{"$f":"IF(M67=0,\"\",M68/M67-1)","v":2.9531027351646477E-2},null,null,null,2018,{"$f":"IF(Q68=\"Forecast\",\"\",IF(R67=0,\"\",R68/R67-1))","v":""},{"$f":"IF(S67=\"\",\"\",IF(S67=0,\"\",S68/S67-1))","v":3.9902059477022744E-2}]
[null,null,null,2019,null,null,-9.9730854755609721E-3,null,{"$f":"IF(I70=0,\"\",G69/I70-1)","v":""},null,2019,{"$f":"IF(K69=\"Forecast\",\"\",IF(L68=0,\"\",L69/L68-1))","v":""},{"$f":"IF(M68=0,\"\",M69/M68-1)","v":-6.2559265457885482E-3},null,{"$f":"IF(O70=0,\"\",M69/O70-1)","v":""},null,2019,{"$f":"IF(Q69=\"Forecast\",\"\",IF(R68=0,\"\",R69/R68-1))","v":""},{"$f":"IF(S68=\"\",\"\",IF(S68=0,\"\",S69/S68-1))","v":3.7546039155491595E-3},null,{"$f":"IF(U70=0,\"\",S69/U70-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G63=0,\"\",(G69/G63)^(1/($D69-$D63-1))-1)","v":-5.4126687768450976E-3},null,{"$f":"IF(I70=0,\"\",(G69/I70)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(L63=0,\"\",(L67/L63)^(1/($D67-$D63-1))-1)","v":-5.3596017466262968E-2},{"$f":"IF(M63=0,\"\",(M69/M63)^(1/($D69-$D63-1))-1)","v":-5.4837407341603583E-3},null,{"$f":"IF(O70=0,\"\",(M69/O70)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(R63=\"\",\"\",IF(R63=0,\"\",(R67/R63)^(1/($D67-$D63-1))-1))","v":-5.1356529744439605E-2},{"$f":"IF(S63=\"\",\"\",IF(S63=0,\"\",(S69/S63)^(1/($D69-$D63-1))-1))","v":-7.1458739805074778E-5},null,{"$f":"IF(U70=0,\"\",(S69/U70)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[]
[null,null,null,"Calendar Year",null,"Revenues",null,null,null,null,{"$f":"IF(ISBLANK(N59),\"\",CONCATENATE(\"Demand (\",N59,\")\"))","v":"Demand (kWh)"},null,null,null,null,null,{"$f":"CONCATENATE(\"Demand (\",N59,\") per \",LEFT(F61,LEN(F61)-1))","v":"Demand (kWh) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2019 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,{"$f":"M83","v":"Weather-normalized"},null,null,{"$f":"L83","v":"Actual (Weather actual)"},{"$f":"M83","v":"Weather-normalized"},null,{"$f":"O83","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D85-1","v":2013},null,{"$f":"F63","v":"Actual"},504061,{"$f":"IF(D84=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"K63","v":"Actual"},null,null,{"$f":"N63","v":""},null,null,{"$f":"K84","v":"Actual"},{"$f":"IF(G84=0,\"\",L84/G84)","v":0},{"$f":"IF(G84=0,\"\",M84/G84)","v":0},{"$f":"N84","v":""},{"$f":"IF(T84=\"\",\"\",IF(I84=0,\"\",O84/I84))","v":""}]
[null,null,"Historical",2014,null,"Actual",513185,"",null,null,"Actual",null,null,"",null,null,{"$f":"K85","v":"Actual"},{"$f":"IF(G85=0,\"\",L85/G85)","v":0},{"$f":"IF(G85=0,\"\",M85/G85)","v":0},{"$f":"N85","v":""},{"$f":"IF(T85=\"\",\"\",IF(I85=0,\"\",O85/I85))","v":""}]
[null,null,"Historical",2015,null,"Actual",497538,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Historical",2016,null,"Actual",481925,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Historical",2017,null,"Actual",482919,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Bridge Year (Forecast)",2018,null,"Forecast",496893,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2019},null,"Forecast",630628,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I84:I89)","v":0},null,null,null,null,null,{"$f":"SUM(O84:O89)","v":0},null,null,null,null,null,{"$f":"SUM(U84:U89)","v":0}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I71","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"I92","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O92","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D84","v":2013},null,null,null,null,null,null,{"$f":"D93","v":2013},null,null,null,null,null,{"$f":"K93","v":2013}]
[null,null,null,2014,null,null,{"$f":"IF(G84=0,\"\",G85/G84-1)","v":1.8100983809499205E-2},null,null,null,{"$f":"D94","v":2014},{"$f":"IF(L84=0,\"\",L85/L84-1)","v":""},"",null,null,null,{"$f":"K94","v":2014},{"$f":"IF(R84=\"\",\"\",IF(R84=0,\"\",R85/R84-1))","v":""},{"$f":"IF(S84=\"\",\"\",IF(S84=0,\"\",S85/S84-1))","v":""}]
[null,null,null,2015,null,null,-3.0489979247250054E-2,null,null,null,2015,"","",null,null,null,2015,{"$f":"IF(R85=\"\",\"\",IF(R85=0,\"\",R86/R85-1))","v":""},""]
[null,null,null,2016,null,null,-3.1380517669002184E-2,null,null,null,2016,"","",null,null,null,2016,"",""]
[null,null,null,2017,null,null,2.0625616019089854E-3,null,null,null,2017,"","",null,null,null,2017,"",""]
[null,null,null,2018,null,null,2.8936529728587956E-2,null,null,null,2018,{"$f":"IF(K89=\"Forecast\",\"\",IF(L88=0,\"\",L89/L88-1))","v":""},{"$f":"IF(M88=0,\"\",M89/M88-1)","v":""},null,null,null,2018,{"$f":"IF(Q89=\"Forecast\",\"\",IF(R88=0,\"\",R89/R88-1))","v":""},{"$f":"IF(S88=\"\",\"\",IF(S88=0,\"\",S89/S88-1))","v":""}]
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[]
[null,2,"Customer Class:","GS < 50 kW",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kWh"]
[]
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[null,null,null,2016,null,null,2.960526315789469E-2,null,null,null,2016,-5.915167678127764E-2,-1.9386031692429029E-2,null,null,null,2016,-8.6204823455298452E-2,-4.7582599471240883E-2]
[null,null,null,2017,null,null,-2.8753993610223683E-2,null,null,null,2017,1.8470771306576594E-2,2.544820723805219E-2,null,null,null,2017,{"$f":"IF(R109=\"\",\"\",IF(R109=0,\"\",R110/R109-1))","v":4.862286650973191E-2},5.5806871268126113E-2]
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[null,null,null,2019,null,null,-1.1710689139881936E-2,null,{"$f":"IF(I113=0,\"\",G112/I113-1)","v":""},null,2019,{"$f":"IF(K112=\"Forecast\",\"\",IF(L111=0,\"\",L112/L111-1))","v":""},{"$f":"IF(M111=0,\"\",M112/M111-1)","v":-6.2559265457885482E-3},null,{"$f":"IF(O113=0,\"\",M112/O113-1)","v":""},null,2019,{"$f":"IF(Q112=\"Forecast\",\"\",IF(R111=0,\"\",R112/R111-1))","v":""},5.519398554808097E-3,null,{"$f":"IF(U113=0,\"\",S112/U113-1)","v":""}]
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[]
[]
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[null,null,"Historical",2016,null,"Actual",148717,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Historical",2017,null,"Actual",148344,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Bridge Year (Forecast)",2018,null,"Forecast",152548,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2019},null,"Forecast",192398,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
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[null,null,null,{"$f":"D127","v":2013},null,null,null,null,null,null,{"$f":"D136","v":2013},null,null,null,null,null,{"$f":"K136","v":2013}]
[null,null,null,2014,null,null,{"$f":"IF(G127=0,\"\",G128/G127-1)","v":-1.9171901660925972E-3},null,null,null,{"$f":"D137","v":2014},{"$f":"IF(L127=0,\"\",L128/L127-1)","v":""},"",null,null,null,{"$f":"K137","v":2014},{"$f":"IF(R127=\"\",\"\",IF(R127=0,\"\",R128/R127-1))","v":""},""]
[null,null,null,2015,null,null,-2.6668117992815987E-2,null,null,null,2015,"","",null,null,null,2015,"",""]
[null,null,null,2016,null,null,-2.1688791821805942E-2,null,null,null,2016,"","",null,null,null,2016,"",""]
[null,null,null,2017,null,null,-2.5081194483481672E-3,null,null,null,2017,{"$f":"IF(L130=0,\"\",L131/L130-1)","v":""},"",null,null,null,2017,{"$f":"IF(R130=\"\",\"\",IF(R130=0,\"\",R131/R130-1))","v":""},""]
[null,null,null,2018,null,null,2.8339535134552118E-2,null,null,null,2018,{"$f":"IF(K132=\"Forecast\",\"\",IF(L131=0,\"\",L132/L131-1))","v":""},"",null,null,null,2018,{"$f":"IF(Q132=\"Forecast\",\"\",IF(R131=0,\"\",R132/R131-1))","v":""},""]
[null,null,null,2019,null,null,0.26122925243202144,null,{"$f":"IF(I134=0,\"\",G133/I134-1)","v":""},null,2019,{"$f":"IF(K133=\"Forecast\",\"\",IF(L132=0,\"\",L133/L132-1))","v":""},"",null,{"$f":"IF(O134=0,\"\",M133/O134-1)","v":""},null,2019,{"$f":"IF(Q133=\"Forecast\",\"\",IF(R132=0,\"\",R133/R132-1))","v":""},"",null,{"$f":"IF(U134=0,\"\",S133/U134-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G127=0,\"\",(G133/G127)^(1/($D133-$D127-1))-1)","v":4.2194791103515206E-2},null,{"$f":"IF(I134=0,\"\",(G133/I134)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(L127=0,\"\",(L131/L127)^(1/($D131-$D127-1))-1)","v":""},{"$f":"IF(M127=0,\"\",(M133/M127)^(1/($D133-$D127-1))-1)","v":""},null,{"$f":"IF(O134=0,\"\",(M133/O134)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(R127=\"\",\"\",IF(R127=0,\"\",(R131/R127)^(1/($D131-$D127-1))-1))","v":""},{"$f":"IF(S127=\"\",\"\",IF(S127=0,\"\",(S133/S127)^(1/($D133-$D127-1))-1))","v":""},null,{"$f":"IF(U134=0,\"\",(S133/U134)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[null,3,"Customer Class:","GS > 50 kW",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F147,LEN(F147)-1))","v":"Consumption (kWh) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2019 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized",null,null,{"$f":"L148","v":"Actual (Weather actual)"},{"$f":"M148","v":"Weather-normalized"},null,{"$f":"O148","v":"Weather-normalized"}]
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[null,null,"Historical",2016,null,"Actual",12,"",null,null,"Actual",7048334,7368520.9875768218,"",null,null,"Actual",587361.16666666663,614043.41563140182,"",""]
[null,null,"Historical",2017,null,"Actual",15,"",null,null,"Actual",6797046,7154498.8528251993,"",null,null,"Actual",453136.4,476966.59018834663,"",""]
[null,null,"Bridge Year",2018,null,"Forecast",15,"",null,null,"Forecast",null,7234472.6651522499,"",null,null,"Forecast",0,482298.17767681665,"",""]
[null,null,"Test Year",{"$f":"TestYear","v":2019},null,"Forecast",15,"",null,null,"Forecast",null,7189214.3355615437,"",null,null,"Forecast",0,479280.95570410293,"",""]
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[null,null,null,{"$f":"D149","v":2013},null,null,null,null,null,null,{"$f":"D158","v":2013},null,null,null,null,null,{"$f":"K158","v":2013}]
[null,null,null,2014,null,null,{"$f":"IF(G149=0,\"\",G150/G149-1)","v":-0.3214285714285714},null,null,null,{"$f":"D159","v":2014},{"$f":"IF(L149=0,\"\",L150/L149-1)","v":-1.0208506726043787E-3},5.0885697752898196E-3,null,null,null,{"$f":"K159","v":2014},{"$f":"IF(R149=\"\",\"\",IF(R149=0,\"\",R150/R149-1))","v":0.4721797990087937},0.48118315545832191]
[null,null,null,2015,null,null,0.15789473684210531,null,null,null,2015,-4.0475603995306031E-2,2.5510806182176271E-3,null,null,null,2015,-0.17131983981412802,-0.13416043037517578]
[null,null,null,2016,null,null,9.0909090909090828E-2,null,null,null,2016,2.631646005163657E-2,6.9694478688727024E-2,null,null,null,2016,-5.9209911619333089E-2,-1.9446727868666969E-2]
[null,null,null,2017,null,null,0.25,null,null,null,2017,-3.5652112967404781E-2,-2.9045467212817866E-2,null,null,null,2017,-0.22852169037392378,-0.22323637377025429]
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[]
[]
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[null,null,null,2016,null,null,3.7928729835647212E-2,null,null,null,2016,3.7537371276713527E-2,3.7537371276713527E-2,null,null,null,2016,-3.7705725613335073E-4,-3.7705725613335073E-4]
[null,null,null,2017,null,null,-6.2592381203260605E-2,null,null,null,2017,-6.4994663820704401E-2,-6.4994663820704401E-2,null,null,null,2017,-2.5626873190207622E-3,-2.5626873190207622E-3]
[null,null,null,2018,null,null,7.6981921503731288E-2,null,null,null,2018,{"$f":"IF(K175=\"Forecast\",\"\",IF(L174=0,\"\",L175/L174-1))","v":""},{"$f":"IF(M174=0,\"\",M175/M174-1)","v":8.4476067106900254E-2},null,null,null,2018,{"$f":"IF(Q175=\"Forecast\",\"\",IF(R174=0,\"\",R175/R174-1))","v":""},{"$f":"IF(S174=\"\",\"\",IF(S174=0,\"\",S175/S174-1))","v":6.9584692681798899E-3}]
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[]
[null,4,"Customer Class:","Streetlighting",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
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[null,null,"Historical",2016,null,"Actual",328,"",null,null,"Actual",274259,274259,"",null,null,"Actual",836.15548780487802,836.15548780487802,"",""]
[null,null,"Historical",2017,null,"Actual",328,"",null,null,"Actual",274259,274259,"",null,null,"Actual",836.15548780487802,836.15548780487802,"",""]
[null,null,"Bridge Year",2018,null,"Forecast",328,"",null,null,"Forecast",null,283967.2,"",null,null,"Forecast",0,865.75365853658536,"",""]
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[null,null,null,2015,null,null,0,null,null,null,2015,-9.7986362046853515E-4,-9.7986362046853515E-4,null,null,null,2015,-9.7986362046864617E-4,-9.7986362046864617E-4]
[null,null,null,2016,null,null,0,null,null,null,2016,0,0,null,null,null,2016,0,0]
[null,null,null,2017,null,null,0,null,null,null,2017,0,0,null,null,null,2017,0,0]
[null,null,null,2018,null,null,0,null,null,null,2018,{"$f":"IF(K197=\"Forecast\",\"\",IF(L196=0,\"\",L197/L196-1))","v":""},{"$f":"IF(M196=0,\"\",M197/M196-1)","v":3.5397926777243516E-2},null,null,null,2018,{"$f":"IF(Q197=\"Forecast\",\"\",IF(R196=0,\"\",R197/R196-1))","v":""},{"$f":"IF(S196=\"\",\"\",IF(S196=0,\"\",S197/S196-1))","v":3.5397926777243516E-2}]
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[]
[]
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[null,null,"Historical",2016,null,"Actual",97004,"",null,null,"Actual",768,768,"",null,null,"Actual",7.9171992907508971E-3,7.9171992907508971E-3,"",""]
[null,null,"Historical",2017,null,"Actual",97004,"",null,null,"Actual",768,768,"",null,null,"Actual",7.9171992907508971E-3,7.9171992907508971E-3,"",""]
[null,null,"Bridge Year (Forecast)",2018,null,"Forecast",97128,"",null,null,"Forecast",null,774,"",null,null,"Forecast",0,7.9688658265381768E-3,"",""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2019},null,"Forecast",42820,"",null,null,"Forecast",null,774,"",null,null,"Forecast",0,1.8075665576833256E-2,"",""]
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[null,null,null,{"$f":"D213","v":2013},null,null,null,null,null,null,{"$f":"D222","v":2013},null,null,null,null,null,{"$f":"K222","v":2013}]
[null,null,null,2014,null,null,{"$f":"IF(G213=0,\"\",G214/G213-1)","v":0.11339308519283908},null,null,null,{"$f":"D223","v":2014},{"$f":"IF(L213=0,\"\",L214/L213-1)","v":0},0,null,null,null,{"$f":"K223","v":2014},{"$f":"IF(R213=\"\",\"\",IF(R213=0,\"\",R214/R213-1))","v":-0.10184461058800209},-0.10184461058800209]
[null,null,null,2015,null,null,1.1501444197662192E-2,null,null,null,2015,0,0,null,null,null,2015,-1.1370665127211299E-2,-1.1370665127211299E-2]
[null,null,null,2016,null,null,0,null,null,null,2016,0,0,null,null,null,2016,0,0]
[null,null,null,2017,null,null,0,null,null,null,2017,0,0,null,null,null,2017,0,0]
[null,null,null,2018,null,null,1.2782978021523839E-3,null,null,null,2018,{"$f":"IF(K218=\"Forecast\",\"\",IF(L217=0,\"\",L218/L217-1))","v":""},{"$f":"IF(M217=0,\"\",M218/M217-1)","v":7.8125E-3},null,null,null,2018,{"$f":"IF(Q218=\"Forecast\",\"\",IF(R217=0,\"\",R218/R217-1))","v":""},{"$f":"IF(S217=\"\",\"\",IF(S217=0,\"\",S218/S217-1))","v":6.5258602050901615E-3}]
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[]
[null,5,"Customer Class:","Unmetered Scattered Load",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kWh"]
[]
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[null,null,null,2017,null,null,0,null,null,null,2017,0,0,null,null,null,2017,0,0]
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[]
[]
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[null,null,"Historical",2017,null,"Actual",1297,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
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[null,null,null,2016,null,null,0,null,null,null,2016,"","",null,null,null,2016,"",""]
[null,null,null,2017,null,null,0,null,null,null,2017,"","",null,null,null,2017,"",""]
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[]
[null,{"$f":"B231+1","v":6},"Customer Class:","Sentinel",null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
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[null,null,"Historical",2016,null,"Actual",23,"",null,null,"Actual",19993,19993,"",null,null,"Actual",869.26086956521738,869.26086956521738,"",""]
[null,null,"Historical",2017,null,"Actual",23,"",null,null,"Actual",20629,20629,"",null,null,"Actual",896.91304347826087,896.91304347826087,"",""]
[null,null,"Bridge Year",2018,null,"Forecast",23,"",null,null,"Forecast",null,24760.3,"",null,null,"Forecast",0,1076.5347826086957,"",""]
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[null,null,null,2016,null,null,0,null,null,null,2016,-0.15765746787444701,-0.15765746787444701,null,null,null,2016,-0.15765746787444712,-0.15765746787444712]
[null,null,null,2017,null,null,0,null,null,null,2017,3.1811133896863852E-2,3.1811133896863852E-2,null,null,null,2017,3.1811133896863852E-2,3.1811133896863852E-2]
[null,null,null,2018,null,null,0,null,null,null,2018,{"$f":"IF(K283=\"Forecast\",\"\",IF(L282=0,\"\",L283/L282-1))","v":""},{"$f":"IF(M282=0,\"\",M283/M282-1)","v":0.20026661495952292},null,null,null,2018,{"$f":"IF(Q283=\"Forecast\",\"\",IF(R282=0,\"\",R283/R282-1))","v":""},{"$f":"IF(S282=\"\",\"\",IF(S282=0,\"\",S283/S282-1))","v":0.20026661495952292}]
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[]
[]
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[]
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[]
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[null,null,null,2016,null,null,"",null,null,null,2016,"","",null,null,null,2016,"",""]
[null,null,null,2017,null,null,"",null,null,null,2017,"","",null,null,null,2017,"",""]
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[]
[]
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[null,null,null,2016,null,null,"",null,null,null,2016,"","",null,null,null,2016,"",""]
[null,null,null,2017,null,null,"",null,null,null,2017,"","",null,null,null,2017,"",""]
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[]
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[null,null,"Historical",2016,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Historical",2017,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Bridge Year",2018,null,"Forecast",null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,"Test Year",{"$f":"TestYear","v":2019},null,"Forecast",null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
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[]
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[null,null,null,2016,null,null,"",null,null,null,2016,"","",null,null,null,2016,"",""]
[null,null,null,2017,null,null,"",null,null,null,2017,"","",null,null,null,2017,"",""]
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[]
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[null,null,null,{"$f":"D450","v":2013},null,null,null,null,null,null,{"$f":"D459","v":2013},null,null,null,null,null,{"$f":"K459","v":2013}]
[null,null,null,2014,null,null,{"$f":"IF(G450=0,\"\",G451/G450-1)","v":""},null,null,null,{"$f":"D460","v":2014},{"$f":"IF(L450=0,\"\",L451/L450-1)","v":""},"",null,null,null,{"$f":"K460","v":2014},{"$f":"IF(R450=\"\",\"\",IF(R450=0,\"\",R451/R450-1))","v":""},""]
[null,null,null,2015,null,null,"",null,null,null,2015,"","",null,null,null,2015,"",""]
[null,null,null,2016,null,null,"",null,null,null,2016,"","",null,null,null,2016,"",""]
[null,null,null,2017,null,null,"",null,null,null,2017,"","",null,null,null,2017,"",""]
[null,null,null,2018,null,null,"",null,null,null,2018,{"$f":"IF(K455=\"Forecast\",\"\",IF(L454=0,\"\",L455/L454-1))","v":""},{"$f":"IF(M454=0,\"\",M455/M454-1)","v":""},null,null,null,2018,{"$f":"IF(Q455=\"Forecast\",\"\",IF(R454=0,\"\",R455/R454-1))","v":""},{"$f":"IF(S454=\"\",\"\",IF(S454=0,\"\",S455/S454-1))","v":""}]
[null,null,null,2019,null,null,"",null,{"$f":"IF(I457=0,\"\",G456/I457-1)","v":""},null,2019,{"$f":"IF(K456=\"Forecast\",\"\",IF(L455=0,\"\",L456/L455-1))","v":""},{"$f":"IF(M455=0,\"\",M456/M455-1)","v":""},null,{"$f":"IF(O457=0,\"\",M456/O457-1)","v":""},null,2019,{"$f":"IF(Q456=\"Forecast\",\"\",IF(R455=0,\"\",R456/R455-1))","v":""},{"$f":"IF(S455=\"\",\"\",IF(S455=0,\"\",S456/S455-1))","v":""},null,{"$f":"IF(U457=0,\"\",S456/U457-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G450=0,\"\",(G456/G450)^(1/($D456-$D450-1))-1)","v":""},null,{"$f":"IF(I457=0,\"\",(G456/I457)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(L450=0,\"\",(L454/L450)^(1/($D454-$D450-1))-1)","v":""},{"$f":"IF(M450=0,\"\",(M456/M450)^(1/($D456-$D450-1))-1)","v":""},null,{"$f":"IF(O457=0,\"\",(M456/O457)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(R450=\"\",\"\",IF(R450=0,\"\",(R454/R450)^(1/($D454-$D450-1))-1))","v":""},{"$f":"IF(S450=\"\",\"\",IF(S450=0,\"\",(S456/S450)^(1/($D456-$D450-1))-1))","v":""},null,{"$f":"IF(U457=0,\"\",(S456/U457)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[]
[null,null,null,"Calendar Year",null,"Revenues",null,null,null,null,{"$f":"IF(ISBLANK(N446),\"\",CONCATENATE(\"Demand (\",N446,\")\"))","v":""},null,null,null,null,null,{"$f":"CONCATENATE(\"Demand (\",N446,\") per \",LEFT(F448,LEN(F448)-1))","v":"Demand () per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2019 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,{"$f":"M470","v":"Weather-normalized"},null,null,{"$f":"L470","v":"Actual (Weather actual)"},{"$f":"M470","v":"Weather-normalized"},null,{"$f":"O470","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D472-1","v":2013},null,{"$f":"F450","v":"Actual"},null,{"$f":"IF(D471=RebaseYear,\"Board-approved\",\"\")","v":""},null,null,{"$f":"K450","v":"Actual"},null,null,{"$f":"N450","v":""},null,null,{"$f":"K471","v":"Actual"},{"$f":"IF(G471=0,\"\",L471/G471)","v":""},{"$f":"IF(G471=0,\"\",M471/G471)","v":""},{"$f":"N471","v":""},{"$f":"IF(T471=\"\",\"\",IF(I471=0,\"\",O471/I471))","v":""}]
[null,null,"Historical",2014,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,{"$f":"K472","v":"Actual"},{"$f":"IF(G472=0,\"\",L472/G472)","v":""},{"$f":"IF(G472=0,\"\",M472/G472)","v":""},{"$f":"N472","v":""},{"$f":"IF(T472=\"\",\"\",IF(I472=0,\"\",O472/I472))","v":""}]
[null,null,"Historical",2015,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Historical",2016,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Historical",2017,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Bridge Year (Forecast)",2018,null,"Forecast",null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2019},null,"Forecast",null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I471:I476)","v":0},null,null,null,null,null,{"$f":"SUM(O471:O476)","v":0},null,null,null,null,null,{"$f":"SUM(U471:U476)","v":0}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I458","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"I479","v":"Test Year Versus Board-approved"},null,"Year","Year-over-year",null,null,{"$f":"O479","v":"Test Year Versus Board-approved"}]
[null,null,null,{"$f":"D471","v":2013},null,null,null,null,null,null,{"$f":"D480","v":2013},null,null,null,null,null,{"$f":"K480","v":2013}]
[null,null,null,2014,null,null,{"$f":"IF(G471=0,\"\",G472/G471-1)","v":""},null,null,null,{"$f":"D481","v":2014},{"$f":"IF(L471=0,\"\",L472/L471-1)","v":""},"",null,null,null,{"$f":"K481","v":2014},{"$f":"IF(R471=\"\",\"\",IF(R471=0,\"\",R472/R471-1))","v":""},""]
[null,null,null,2015,null,null,"",null,null,null,2015,"","",null,null,null,2015,"",""]
[null,null,null,2016,null,null,"",null,null,null,2016,"","",null,null,null,2016,"",""]
[null,null,null,2017,null,null,"",null,null,null,2017,"","",null,null,null,2017,"",""]
[null,null,null,2018,null,null,"",null,null,null,2018,{"$f":"IF(K476=\"Forecast\",\"\",IF(L475=0,\"\",L476/L475-1))","v":""},{"$f":"IF(M475=0,\"\",M476/M475-1)","v":""},null,null,null,2018,{"$f":"IF(Q476=\"Forecast\",\"\",IF(R475=0,\"\",R476/R475-1))","v":""},{"$f":"IF(S475=\"\",\"\",IF(S475=0,\"\",S476/S475-1))","v":""}]
[null,null,null,2019,null,null,"",null,{"$f":"IF(I478=0,\"\",G477/I478-1)","v":""},null,2019,{"$f":"IF(K477=\"Forecast\",\"\",IF(L476=0,\"\",L477/L476-1))","v":""},{"$f":"IF(M476=0,\"\",M477/M476-1)","v":""},null,{"$f":"IF(O478=0,\"\",M477/O478-1)","v":""},null,2019,{"$f":"IF(Q477=\"Forecast\",\"\",IF(R476=0,\"\",R477/R476-1))","v":""},{"$f":"IF(S476=\"\",\"\",IF(S476=0,\"\",S477/S476-1))","v":""},null,{"$f":"IF(U478=0,\"\",S477/U478-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G471=0,\"\",(G477/G471)^(1/($D477-$D471-1))-1)","v":""},null,{"$f":"IF(I478=0,\"\",(G477/I478)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(L471=0,\"\",(L475/L471)^(1/($D475-$D471-1))-1)","v":""},{"$f":"IF(M471=0,\"\",(M477/M471)^(1/($D477-$D471-1))-1)","v":""},null,{"$f":"IF(O478=0,\"\",(M477/O478)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(R471=\"\",\"\",IF(R471=0,\"\",(R475/R471)^(1/($D475-$D471-1))-1))","v":""},{"$f":"IF(S471=\"\",\"\",IF(S471=0,\"\",(S477/S471)^(1/($D477-$D471-1))-1))","v":""},null,{"$f":"IF(U478=0,\"\",(S477/U478)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[null,"Note: If there are more than ten (10) customer classes, please contact OEB Staff to add tables for additional customer classes."]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,{"$f":"TestYear","v":2019},2010,"B","ae"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",null,{"$f":"'LDC Info'!$E$28","v":2012},2011,"D","ah"]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",null,null,2012,"G","ak"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:",null,null,2013,"J","an"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014,"M","aq"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,null,2015,"P","at"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2016,"S","aw"]
["Appendix 2-JA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2017,"V","az"]
["Summary of Recoverable OM&A Expenses"]
[null,2010,null,2011,null,2012,null,2013,null,2014,null,2015,null,2016,null,2017,null,2018,2019,null,null,null,2010,null,null,2011,null,null,2012,null,null,2013,null,null,2014,null,null,2015,null,null,2016,null,null,2017,null,null,2018,null,2019]
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\",AF11,\" Actuals\")","v":"Variance 2013 Board Approved - 2013 Actuals"},{"$f":"CONCATENATE(IF($T1=AI11,\"Last Rebasing Year \",\"\"),,AI11,\" Board Approved\")","v":"2014 Board Approved"},{"$f":"CONCATENATE(IF($T1=AI11,\"Last Rebasing Year \",\"\"),AI11,\" Actuals\")","v":"2014 Actuals"},{"$f":"CONCATENATE(\"Variance \",AI11,\" Board Approved - \",AI11,\" Actuals\")","v":"Variance 2014 Board Approved - 2014 Actuals"},{"$f":"CONCATENATE(IF($T1=AL11,\"Last Rebasing Year \",\"\"),,AL11,\" Board Approved\")","v":"2015 Board Approved"},{"$f":"CONCATENATE(IF($T1=AL11,\"Last Rebasing Year \",\"\"),AL11,\" Actuals\")","v":"2015 Actuals"},{"$f":"CONCATENATE(\"Variance \",AL11,\" Board Approved - \",AL11,\" Actuals\")","v":"Variance 2015 Board Approved - 2015 Actuals"},{"$f":"CONCATENATE(IF($T1=AO11,\"Last Rebasing Year \",\"\"),,AO11,\" Board Approved\")","v":"2016 Board Approved"},{"$f":"CONCATENATE(IF($T1=AO11,\"Last Rebasing Year \",\"\"),AO11,\" Actuals\")","v":"2016 Actuals"},{"$f":"CONCATENATE(\"Variance \",AO11,\" Board Approved - \",AO11,\" Actuals\")","v":"Variance 2016 Board Approved - 2016 Actuals"},{"$f":"CONCATENATE(IF($T1=AR11,\"Last Rebasing Year \",\"\"),,AR11,\" Board Approved\")","v":"2017 Board Approved"},{"$f":"CONCATENATE(IF($T1=AR11,\"Last Rebasing Year \",\"\"),AR11,\" Actuals\")","v":"2017 Actuals"},{"$f":"CONCATENATE(\"Variance \",AR11,\" Board Approved - \",AR11,\" Actuals\")","v":"Variance 2017 Board Approved - 2017 Actuals"},{"$f":"CONCATENATE(AU11,\" Bridge Year\")","v":"2018 Bridge Year"},{"$f":"CONCATENATE(\"Variance \",AU11,\" Bridge vs. \",AU11-1,\" Actuals\")","v":"Variance 2018 Bridge vs. 2017 Actuals"},{"$f":"CONCATENATE(AW11,\" Test Year\")","v":"2019 Test Year"},{"$f":"CONCATENATE(\"Variance \",AW11,\" Test vs. \",AW11-1,\" Bridge\")","v":"Variance 2019 Test vs. 2018 Bridge"}]
["Reporting Basis",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Operations",{"$f":"B14","v":0},{"$f":"C14","v":0},{"$f":"W13-X13","v":0},{"$f":"D14","v":0},{"$f":"E14","v":0},{"$f":"Z13-AA13","v":0},{"$f":"F14","v":205440},{"$f":"G14","v":289711.10000000003},{"$f":"AC13-AD13","v":-84271.100000000035},{"$f":"H14","v":0},{"$f":"I14","v":220412.00999999998},{"$f":"AF13-AG13","v":-220412.00999999998},{"$f":"J14","v":0},{"$f":"K14","v":223210.53999999998},{"$f":"AI13-AJ13","v":-223210.53999999998},{"$f":"L14","v":0},{"$f":"M14","v":208239.31},{"$f":"AL13-AM13","v":-208239.31},{"$f":"N14","v":0},{"$f":"O14","v":236332.09000000005},{"$f":"AO13-AP13","v":-236332.09000000005},{"$f":"P14","v":0},{"$f":"Q14","v":237909.06},{"$f":"AR13-AS13","v":-237909.06},{"$f":"R14","v":247400},{"$f":"AU13-AS13","v":9490.9400000000023},{"$f":"S14","v":242760},{"$f":"AV13-AW13","v":-233269.06}]
["Operations",null,null,null,null,205440,289711.10000000003,null,220412.00999999998,null,223210.53999999998,null,208239.31,null,236332.09000000005,null,237909.06,247400,242760,null,null,"Maintenance ",{"$f":"B15","v":0},{"$f":"C15","v":0},0,{"$f":"D15","v":0},{"$f":"E15","v":0},0,{"$f":"F15","v":0},{"$f":"G15","v":0},0,{"$f":"H15","v":0},{"$f":"I15","v":0},0,{"$f":"J15","v":0},{"$f":"K15","v":0},0,{"$f":"L15","v":0},{"$f":"M15","v":0},0,{"$f":"N15","v":0},{"$f":"O15","v":0},0,{"$f":"P15","v":0},{"$f":"Q15","v":0},0,{"$f":"R15","v":0},{"$f":"AU14-AS14","v":0},{"$f":"S15","v":1610},-1610]
["Maintenance",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,1610,null,null,"Billing and Collecting ",{"$f":"B19","v":0},0,0,{"$f":"D19","v":0},0,0,{"$f":"F19","v":84200},95585.42,-11385.419999999998,{"$f":"H19","v":0},115085.5,-115085.5,{"$f":"J19","v":0},135609.24,-135609.24,{"$f":"L19","v":0},129894.92000000001,-129894.92000000001,{"$f":"N19","v":0},121156.86,-121156.86,{"$f":"P19","v":0},121219.90999999999,-121219.90999999999,{"$f":"R19","v":135000},13780.090000000011,{"$f":"S19","v":133730},-119949.90999999999]
["SubTotal",{"$f":"SUM(B14:B15)","v":0},{"$f":"SUM(C14:C15)","v":0},0,0,205440,289711.10000000003,0,220412.00999999998,0,223210.53999999998,0,208239.31,0,236332.09000000005,0,237909.06,247400,244370,null,null,"Community Relations ",0,0,0,0,0,0,600,115,485,0,415,-415,0,415,-415,0,115,-115,0,415,-415,0,415,-415,{"$f":"R20","v":0},-415,{"$f":"S20","v":0},-415]
["%Change (year over year)",null,{"$f":"IF(ISERROR((C16-B16)/B16), \"\", (C16-B16)/B16)","v":""},null,{"$f":"IF(ISERROR((E16-D16)/D16), \"\", (E16-D16)/D16)","v":""},null,{"$f":"IF(ISERROR((G16-F16)/F16), \"\", (G16-F16)/F16)","v":0.41019811137071666},null,{"$f":"IF(ISERROR((I16-H16)/H16), \"\", (I16-H16)/H16)","v":""},null,{"$f":"IF(ISERROR((K16-J16)/J16), \"\", (K16-J16)/J16)","v":""},null,{"$f":"IF(ISERROR((M16-L16)/L16), \"\", (M16-L16)/L16)","v":""},null,{"$f":"IF(ISERROR((O16-N16)/N16), \"\", (O16-N16)/N16)","v":""},null,{"$f":"IF(ISERROR((Q16-P16)/P16), \"\", (Q16-P16)/P16)","v":""},{"$f":"IF(ISERROR((R16-#REF!)/#REF!), \"\", (R16-#REF!)/#REF!)","v":""},{"$f":"IF(ISERROR((S16-R16)/R16), \"\", (S16-R16)/R16)","v":-1.2247372675828618E-2},null,null,"Administrative and General ",0,0,0,0,0,0,354100,285195.40000000002,68904.599999999977,0,302558.34999999998,-302558.34999999998,0,385438.49,-385438.49,0,392315.56999999995,-392315.56999999995,0,386132.63999999996,-386132.63999999996,0,357041.86000000004,-357041.86000000004,{"$f":"R21","v":427004},69962.139999999956,{"$f":"S21","v":443063},-373100.86000000004]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR((S16-C16)/C16), \"\", (S16-C16)/C16)","v":""},null,null,"Total OM&A Expenses ",0,0,0,0,0,0,438900,380895.82,58004.179999999993,0,418058.85,-418058.85,0,521462.73,-521462.73,0,522325.49,-522325.49,0,507704.49999999994,-507704.49999999994,0,478676.77,-478676.77,{"$f":"R22","v":562004},83327.229999999981,{"$f":"S22","v":576793},-493465.77]
["Billing and Collecting",null,null,null,null,84200,95585.42,null,115085.5,null,135609.24,null,129894.92000000001,null,121156.86,null,121219.90999999999,135000,133730,null,null,"Adjustments for Total non-recoverable items (from Appendices 2-JA and 2-JB)"]
["Community Relations",null,null,null,null,600,115,null,415,null,415,null,115,null,415,null,415,0,0,null,null,"Total Recoverable OM&A Expenses ",{"$f":"W18-W19","v":0},0,0,0,0,0,438900,380895.82,58004.179999999993,{"$f":"AF18-AF19","v":0},418058.85,-418058.85,0,521462.73,-521462.73,0,522325.49,-522325.49,0,507704.49999999994,{"$f":"AQ18-AQ19","v":-507704.49999999994},{"$f":"AR18-AR19","v":0},478676.77,{"$f":"AT18-AT19","v":-478676.77},562004,83327.229999999981,576793,-493465.77]
["Administrative and General",null,null,null,null,354100,285195.40000000002,null,302558.34999999998,null,385438.49,null,392315.56999999995,null,386132.63999999996,null,357041.86000000004,427004,443063,null,null,"Variance from previous year ",null,null,null,null,{"$f":"AA20-X20","v":0},null,null,{"$f":"AD20-AA20","v":380895.82},null,null,{"$f":"AG20-AD20","v":37163.02999999997},null,null,{"$f":"AJ20-AG20","v":103403.88},null,null,{"$f":"AM20-AJ20","v":862.76000000000931},null,null,{"$f":"AP20-AM20","v":-14620.990000000049},null,null,{"$f":"AS20-AP20","v":-29027.729999999923},null,{"$f":"AU20-AS20","v":83327.229999999981},null,{"$f":"AW20-AU20","v":14789}]
["SubTotal",{"$f":"SUM(B19:B21)","v":0},{"$f":"SUM(C19:C21)","v":0},0,0,438900,380895.82,0,418058.85,0,521462.73,0,522325.49,0,507704.49999999994,0,{"$f":"SUM(Q19:Q21)","v":478676.77},{"$f":"SUM(R19:R21)","v":562004},{"$f":"SUM(S19:S21)","v":576793},null,null,"Percent change (year over year) ",null,null,null,null,{"$f":"IF(ISERROR(AA21/X20), \"\", AA21/X20)","v":""},null,null,{"$f":"IF(ISERROR(AD21/AA20), \"\", AD21/AA20)","v":""},null,null,{"$f":"IF(ISERROR(AG21/AD20), \"\", AG21/AD20)","v":9.7567439831710331E-2},null,null,{"$f":"IF(ISERROR(AJ21/AG20), \"\", AJ21/AG20)","v":0.24734288007537697},null,null,{"$f":"IF(ISERROR(AM21/AJ20), \"\", AM21/AJ20)","v":1.6544998335739341E-3},null,null,{"$f":"IF(ISERROR(AP21/AM20), \"\", AP21/AM20)","v":-2.7992105076089718E-2},null,null,{"$f":"IF(ISERROR(AS21/AP20), \"\", AS21/AP20)","v":-5.7174458764891641E-2},null,{"$f":"IF(ISERROR(AU21/AS20), \"\", AU21/AS20)","v":0.1740782825120174},null,{"$f":"IF(ISERROR(AW21/AU20), \"\", AW21/AU20)","v":2.6314759325556401E-2}]
["%Change (year over year)",null,{"$f":"IF(ISERROR((C22-B22)/B22), \"\", (C22-B22)/B22)","v":""},null,{"$f":"IF(ISERROR((E22-D22)/D22), \"\", (E22-D22)/D22)","v":""},null,{"$f":"IF(ISERROR((G22-F22)/F22), \"\", (G22-F22)/F22)","v":-0.13215807701070859},null,{"$f":"IF(ISERROR((I22-H22)/H22), \"\", (I22-H22)/H22)","v":""},null,{"$f":"IF(ISERROR((K22-J22)/J22), \"\", (K22-J22)/J22)","v":""},null,{"$f":"IF(ISERROR((M22-L22)/L22), \"\", (M22-L22)/L22)","v":""},null,{"$f":"IF(ISERROR((O22-N22)/N22), \"\", (O22-N22)/N22)","v":""},null,{"$f":"IF(ISERROR((Q22-P22)/P22), \"\", (Q22-P22)/P22)","v":""},{"$f":"IF(ISERROR((R22-#REF!)/#REF!), \"\", (R22-#REF!)/#REF!)","v":""},{"$f":"IF(ISERROR((S22-R22)/R22), \"\", (S22-R22)/R22)","v":2.6314759325556401E-2},null,null,"Percent Change:                                                    Test year vs. Most Current Actual ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR((AW20-AS20)/AS20), \"\", (AW20-AS20)/AS20)","v":0.20497386994568376}]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR((S22-C22)/C22), \"\", (S22-C22)/C22)","v":""},null,null,"Simple average of % variance for all years",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AVERAGE(AA22:AW22)","v":6.5970185391036232E-2}]
["Total",{"$f":"SUM(B22,B16)","v":0},{"$f":"SUM(C22,C16)","v":0},0,0,644340,670606.92000000004,0,638470.86,0,744673.27,0,{"$f":"SUM(M22,M16)","v":730564.8},0,744036.59,0,{"$f":"SUM(Q22,Q16)","v":716585.83000000007},{"$f":"SUM(R22,R16)","v":809404},{"$f":"SUM(S22,S16)","v":821163},null,null,"Compound Annual Growth Rate for all years",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF((AW20-AO20)=0, \"\", (AW20/AO20)^(1/(L2-L1-1))-1)","v":{"$error":"#DIV/0!"}}]
["%Change (year over year)",null,{"$f":"IF(ISERROR((C25-B25)/B25), \"\", (C25-B25)/B25)","v":""},null,{"$f":"IF(ISERROR((E25-D25)/D25), \"\", (E25-D25)/D25)","v":""},null,{"$f":"IF(ISERROR((G25-F25)/F25), \"\", (G25-F25)/F25)","v":4.0765620635068507E-2},null,{"$f":"IF(ISERROR((I25-H25)/H25), \"\", (I25-H25)/H25)","v":""},null,{"$f":"IF(ISERROR((K25-J25)/J25), \"\", (K25-J25)/J25)","v":""},null,{"$f":"IF(ISERROR((M25-L25)/L25), \"\", (M25-L25)/L25)","v":""},null,{"$f":"IF(ISERROR((O25-N25)/N25), \"\", (O25-N25)/N25)","v":""},null,{"$f":"IF(ISERROR((Q25-P25)/P25), \"\", (Q25-P25)/P25)","v":""},{"$f":"IF(ISERROR((R25-#REF!)/#REF!), \"\", (R25-#REF!)/#REF!)","v":""},{"$f":"IF(ISERROR((S25-R25)/R25), \"\", (S25-R25)/R25)","v":1.4527973669514853E-2},null,null,{"$f":"\"Compound Growth Rate                                                            (\" &#REF! & \" vs. \" & 'LDC Info'!E28 & \" Actuals)\"","v":{"$error":"#REF!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR((AS20/AO20)^(1/(L2-L1-3)) - 1), \"\", (AS20/AO20)^(1/(L2-L1-3)) - 1)","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"B12","v":"2010  Board Approved"},{"$f":"C12","v":"2010  Actuals"},"Last Rebasing Year (2011 Board Approved)","Last Rebasing Year (2011 Actuals)","2011 Actuals","Last Rebasing Year (2012 Board Approved)","Last Rebasing Year (2012 Actuals)","2012 Actuals","Last Rebasing Year (2013 Board Approved)","Last Rebasing Year (2013 Actuals)","2013 Actuals","Last Rebasing Year (2014 Board Approved)","Last Rebasing Year (2014 Actuals)","2014 Actuals","Last Rebasing Year (2015 Board Approved)","Last Rebasing Year (2015 Actuals)","2015 Actuals","Last Rebasing Year (2016 Board Approved)","Last Rebasing Year (2016 Actuals)",{"$f":"BridgeYear -2 & \" Actuals\"","v":"2016 Actuals"},"Last Rebasing Year (2017 Board Approved)","Last Rebasing Year (2017 Actuals)",{"$f":"BridgeYear -1 & \" Actuals\"","v":"2017 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2018 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2019 Test Year"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Operations",{"$f":"B14","v":0},0,0,0,{"$f":"E14","v":0},205440,289711.10000000003,{"$f":"G14","v":289711.10000000003},0,220412.00999999998,{"$f":"I14","v":220412.00999999998},0,223210.53999999998,{"$f":"K14","v":223210.53999999998},0,208239.31,{"$f":"M14","v":208239.31},0,236332.09000000005,{"$f":"O14","v":236332.09000000005},0,237909.06,{"$f":"Q14","v":237909.06},247400,242760]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Maintenance",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,1610]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Billing and Collecting",{"$f":"B19","v":0},0,0,0,{"$f":"E19","v":0},{"$f":"F19","v":84200},95585.42,{"$f":"G19","v":95585.42},{"$f":"H19","v":0},115085.5,{"$f":"I19","v":115085.5},{"$f":"J19","v":0},135609.24,{"$f":"K19","v":135609.24},{"$f":"L19","v":0},129894.92000000001,{"$f":"M19","v":129894.92000000001},{"$f":"N19","v":0},121156.86,{"$f":"O19","v":121156.86},{"$f":"P19","v":0},121219.90999999999,{"$f":"Q19","v":121219.90999999999},{"$f":"R19","v":135000},133730]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Community Relations",0,0,0,0,{"$f":"E20","v":0},600,115,{"$f":"G20","v":115},0,415,{"$f":"I20","v":415},0,415,{"$f":"K19","v":135609.24},0,115,{"$f":"M19","v":129894.92000000001},0,415,{"$f":"O20","v":415},0,415,{"$f":"Q20","v":415},0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Administrative and General",0,0,0,0,{"$f":"E21","v":0},354100,285195.40000000002,{"$f":"G21","v":285195.40000000002},0,302558.34999999998,{"$f":"I21","v":302558.34999999998},0,385438.49,{"$f":"K21","v":385438.49},0,392315.56999999995,{"$f":"M21","v":392315.56999999995},0,386132.63999999996,{"$f":"O21","v":386132.63999999996},0,357041.86000000004,{"$f":"Q21","v":357041.86000000004},427004,443063]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(W30:W34)","v":0},{"$f":"SUM(X30:X34)","v":0},0,0,0,644340,670606.92000000004,670606.92000000004,0,638470.86,638470.86,0,744673.27,879867.51,0,730564.79999999993,860344.72,0,744036.59000000008,744036.59000000008,0,716585.83000000007,716585.83000000007,809404,821163]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"%Change (year over year)",null,{"$f":"IF(ISERROR((X35-W35)/W35), \"\", (X35-W35)/W35)","v":""},null,{"$f":"IF(ISERROR((Z35-Y35)/Y35), \"\", (Z35-Y35)/Y35)","v":""},{"$f":"IF(ISERROR((AA35-X35)/X35), \"\", (AA35-X35)/X35)","v":""},null,{"$f":"IF(ISERROR((AC35-AB35)/AB35), \"\", (AC35-AB35)/AB35)","v":4.0765620635068507E-2},{"$f":"IF(ISERROR((AD35-AA35)/AA35), \"\", (AD35-AA35)/AA35)","v":""},null,{"$f":"IF(ISERROR((AF35-AE35)/AE35), \"\", (AF35-AE35)/AE35)","v":""},{"$f":"IF(ISERROR((AG35-AD35)/AD35), \"\", (AG35-AD35)/AD35)","v":-4.7920859510367196E-2},null,{"$f":"IF(ISERROR((AI35-AH35)/AH35), \"\", (AI35-AH35)/AH35)","v":""},{"$f":"IF(ISERROR((AJ35-AG35)/AG35), \"\", (AJ35-AG35)/AG35)","v":0.37808561850418676},null,{"$f":"IF(ISERROR((AL35-AK35)/AK35), \"\", (AL35-AK35)/AK35)","v":""},{"$f":"IF(ISERROR((AM35-AJ35)/AJ35), \"\", (AM35-AJ35)/AJ35)","v":-2.2188329240614917E-2},null,{"$f":"IF(ISERROR((AO35-AN35)/AN35), \"\", (AO35-AN35)/AN35)","v":""},{"$f":"IF(ISERROR((AP35-AM35)/AM35), \"\", (AP35-AM35)/AM35)","v":-0.13518782331807638},null,{"$f":"IF(ISERROR((AR35-AQ35)/AQ35), \"\", (AR35-AQ35)/AQ35)","v":""},{"$f":"IF(ISERROR((AS35-AP35)/AP35), \"\", (AS35-AP35)/AP35)","v":-3.6894368326697492E-2},{"$f":"IF(ISERROR((AT35-AS35)/AS35), \"\", (AT35-AS35)/AS35)","v":0.1295283357752133},{"$f":"IF(ISERROR((AU35-AT35)/AT35), \"\", (AU35-AT35)/AT35)","v":1.4527973669514853E-2}]
[]
["Note:"]
[]
["1     Historical actuals going back to the last cost of service application are required to be entered by the applicant."]
["2     Recoverable OM&A that is included on these tables should be identical to the recoverable OM&A that is shown for the corresponding periods on Appendix 2-JB."]

{"sheet":"Hidden_OM&A Summary","index":30,"n_rows":91,"n_cols":8,"rows_kept":91,"cut":false,"hidden":true,"merged":[]}
["Utility Name","EB Number","Test Year","Bridge Year","Last Rebasing Year","Heading","Year","Amount"]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},{"$f":"EBNUMBER","v":"EB-2018-0087"},{"$f":"TestYear","v":2019},{"$f":"BridgeYear","v":2018},{"$f":"RebaseYear","v":2012},"Operations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$B$12","v":"2010  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!B$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$B$12","v":"2010  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!B$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Billing and Collecting",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$B$12","v":"2010  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!B$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Community Relations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$B$12","v":"2010  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!B$20","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Administrative and General",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$B$12","v":"2010  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!B$21","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Operations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$C$12","v":"2010  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!C$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$C$12","v":"2010  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!C$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Billing and Collecting",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$C$12","v":"2010  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!C$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Community Relations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$C$12","v":"2010  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!C$20","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Administrative and General",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$C$12","v":"2010  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!C$21","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Operations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$D$12","v":"2011  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!D$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$D$12","v":"2011  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!D$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Billing and Collecting",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$D$12","v":"2011  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!D$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Community Relations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$D$12","v":"2011  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!D$20","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Administrative and General",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$D$12","v":"2011  Board Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!D$21","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Operations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$E$12","v":"2011  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!E$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$E$12","v":"2011  Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!E$15","v":0}]
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[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Administrative and General",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$S$12","v":"2019 Test Year"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!S21","v":443063}]

{"sheet":"App.2-JB_OM&A_Cost _Drivers","index":31,"n_rows":32,"n_cols":9,"rows_kept":32,"cut":false,"hidden":false,"merged":[[9,0,9,5],[10,0,10,5]]}
[null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,"Exhibit:"]
[null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
[]
["Appendix 2-JB"]
[{"$f":"\"Recoverable OM&A Cost Driver Table\" & CHAR(185)&CHAR(183)&CHAR(179)","v":"Recoverable OM&A Cost Driver Table¹·³"}]
[]
["Reporting Basis","CGAAP","NEWGAAP","NEWGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
["OM&A",{"$f":"'[6]0.1 LDC Info'!$E$27","v":2012},{"$f":"'[6]0.1 LDC Info'!$E$27+1","v":2013},{"$f":"'[6]0.1 LDC Info'!$E$27+2","v":2014},{"$f":"'[6]0.1 LDC Info'!$E$27+3","v":2015},{"$f":"'[6]0.1 LDC Info'!$E$27+4","v":2016},{"$f":"'[6]0.1 LDC Info'!$E$27+5","v":2017},2018,2019]
["OM&A Cost Drivers >$10,000",538994.71,{"$f":"B32","v":670607},638471,744673,730565,744037,{"$f":"G32","v":716586},{"$f":"H32","v":809404}]
["Operation "]
["5020-Overhead Distribution Lines and Feeders - Operation Labour\n",0,null,13425.460000000021,null,null,-15185.500000000029,14393.040000000008,0]
["5025-Overhead Distribution Lines and Feeders - Operation Supplies and Expenses\n",0,19069.349999999995,-14105.82,null,22237.13,10150.029999999999]
["5065-Meter Expense\n",0,-90956.510000000009]
["Billing and Collecting "]
["5310-Meter Reading Expense\n",0,12578.239999999998]
["5335-Bad Debt Expense\n",0,null,23102.18,-10870.759999999998,-12137.189999999999]
["Administration"]
["5610-Management Salaries and Expenses\n",0,null,null,null,27080.25,21846.600000000006,39378.369999999995]
["5630-Outside Services Employed\n",0,-18882.909999999996,0,61550.11,-33890.25,-11677.979999999996,-26046]
["5635-Property Insurance\n",0,null,null,null,-10494.69]
["5645-Employee Pensions and Benefits\n",0,null,null,null,null,10536.450000000012,10158.089999999997]
["5655-Regulatory Expenses\n",0,12024.119999999999,-11583.509999999998,null,null,null,33581,21522]
["5665-Miscellaneous General Expenses\n",0,null,94879.67,-56603.66,null,-44484.529999999984]
["Misc <1000",131612]
["Misc <5000",0,34031.449999999997,483.69000000001688,-8183.8500000000222,20676.910000000025,1363.989999999998,{"$f":"17314.67+4039","v":21353.67},-9763.4]
["Closing Balance",{"$f":"ROUND(SUM(B15:B31),0)","v":670607},638471,744673,730565,744037,716586,809404,821163]

{"sheet":"App.2-JC_OMA Programs","index":32,"n_rows":61,"n_cols":12,"rows_kept":61,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-JC"]
["OM&A Programs Table"]
[]
[]
[]
["Reporting Basis",null,"CGAAP","NEWGAAP","NEWGAAP","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","Var","Var"]
["Programs","USoA",{"$f":"'[6]0.1 LDC Info'!$E$27","v":2012},{"$f":"'[6]0.1 LDC Info'!$E$27+1","v":2013},{"$f":"'[6]0.1 LDC Info'!$E$27+2","v":2014},{"$f":"'[6]0.1 LDC Info'!$E$27+3","v":2015},{"$f":"'[6]0.1 LDC Info'!$E$27+4","v":2016},{"$f":"'[6]0.1 LDC Info'!$E$27+5","v":2017},{"$f":"BY","v":2018},{"$f":"TY","v":2019},"TY-2012BA","TY-2017"]
[null,null," "]
["Customer Focus"]
["Customer Service, Mailing Costs, Billing  and  Collections, LEAP","5315/5320/5410",69560.05,74219.95,75286.41,78150.350000000006,79342.149999999994,80816.11,88000,87690,{"$f":"J18-C18","v":18129.949999999997},{"$f":"J18-H18","v":6873.8899999999994}]
["Bad Debts",5335,4107.05,6668.99,29771.17,18900.41,6763.22,-208.49,5000,5000,{"$f":"J19-C19","v":892.94999999999982},{"$f":"J19-H19","v":5208.49}]
["Meter Reading",5310,22033.32,34611.56,30966.66,32959.160000000003,35466.490000000005,41027.29,42000,41040,19006.68,12.709999999999127]
["Operational focus","5620/5635/5655",61236.7,70350.86,163080.53,112540.54999999999,99035.529999999984,51989.04,59980,56190,-5046.6999999999971,4200.9599999999991]
["Sub-Total",null,{"$f":"SUM(C18:C21)","v":156937.12},185851.36,299104.77,242550.47,220607.38999999998,173623.95,194980,189920,32982.880000000005,16296.049999999997]
[]
["Operational and Administrative Effectiveness"]
[]
["Municipal Transformer Station -operating and maintenance costs",5017,4023.95,2493.59,3390.12,3467.6,2991.14,2080.44,4200,4284,{"$f":"J26-C26","v":260.05000000000018},{"$f":"J26-H26","v":2203.56}]
["Meters maintenance ",5065,92076.41,1119.9000000000001,1675.4,572.37,514.32000000000005,7009.77,6800,6936,{"$f":"J27-C27","v":-85140.41},{"$f":"J27-H27","v":-73.770000000000437}]
["Overhead lines","5020/5025/5095/5120",193610.74,216798.52,218145.02,204199.34,232826.63000000003,228818.85,236400,233150,39539.260000000009,4331.1499999999942]
[" ",null,null,null,null,null,null,null,null,null,0,0]
["Outside Services (Accounting)",5630,58598.09,39715.18,49125.2,110675.31,76785.06,65107.08,39061,30061,{"$f":"J30-C30","v":-28537.089999999997},{"$f":"J30-H30","v":-35046.080000000002}]
["Wages Executive & Management,Benefits, Pension, Injuries & Damages","5605/5610/5615/5640/5645",156575.41,171682.99,164006.95000000001,159325.51999999999,199378.25999999998,229553.72000000003,283990,291317,{"$f":"J31-C31","v":134741.59},{"$f":"J31-H31","v":61763.27999999997}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Sub-Total",null,{"$f":"SUM(C26:C43)","v":504884.6},{"$f":"SUM(D26:D43)","v":431810.17999999993},436342.69,478240.14,512495.41000000003,532569.8600000001,570451,565748,60863.400000000009,33178.139999999963]
[]
["Public and Regulatory Responsiveness"]
["Regulatory & Compliance ",5655,6785.2,18809.32,7225.81,7774.19,8933.7900000000009,8392.02,41973,63495,{"$f":"J47-C47","v":56709.8},{"$f":"J47-H47","v":55102.979999999996}]
[]
[]
[]
["Sub-Total",null,{"$f":"SUM(C47:C50)","v":6785.2},18809.32,7225.81,7774.19,8933.7900000000009,8392.02,41973,63495]
[]
[]
["Miscellaneous"]
["Donation Leap",6205,2000,2000,2000,2000,2000,2000,2000,2000,{"$f":"J55-C55","v":0},{"$f":"J55-H55","v":0}]
[]
["Sub-Total",null,{"$f":"SUM(C55:C56)","v":2000},{"$f":"SUM(D55:D56)","v":2000},2000,2000,2000,2000,2000,2000]
[]
[]
[]
["TOTAL OM&A",null,{"$f":"SUM(C22+C44+C51+C57)","v":670606.91999999993},{"$f":"SUM(D22+D44+D51+D57)","v":638470.85999999987},744673.27,730564.79999999993,744036.59000000008,716585.83000000007,809404,821163]

{"sheet":"App.2-K_Employee Costs","index":33,"n_rows":31,"n_cols":26,"rows_kept":31,"cut":false,"hidden":false,"merged":[[3,0,3,23],[31,0,31,25],[24,0,24,25],[8,0,8,25],[9,0,9,25],[12,0,12,25],[16,0,16,25],[20,0,20,25],[29,0,29,25],[30,0,30,25]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-K"]
["Employee Costs"]
[]
[null,"Last Rebasing Year (2010 Board Approved)","Last Rebasing Year (2010 Actuals)","Last Rebasing Year (2011 Board Approved)","Last Rebasing Year (2011 Actuals)","2011 Actuals","Last Rebasing Year (2012 Board Approved)","Last Rebasing Year (2012 Actuals)","2012 Actuals","Last Rebasing Year (2013 Board Approved)","Last Rebasing Year (2013 Actuals)","2013 Actuals","Last Rebasing Year (2014 Board Approved)","Last Rebasing Year (2014 Actuals)","2014 Actuals","Last Rebasing Year (2015 Board Approved)","Last Rebasing Year (2015 Actuals)","2015 Actuals","Last Rebasing Year (2016 Board Approved)","Last Rebasing Year (2016 Actuals)",{"$f":"BridgeYear -2 & \" Actuals\"","v":"2016 Actuals"},"Last Rebasing Year (2017 Board Approved)","Last Rebasing Year (2017 Actuals)",{"$f":"BridgeYear -1 & \" Actuals\"","v":"2017 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2018 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2019 Test Year"}]
[1]
["Management (including executive)",null,null,null,null,null,1,1,null,null,null,1,null,null,1,null,null,1,null,null,2,null,null,2,2,2]
["Non-Management (union and non-union)",null,null,null,null,null,4,4,null,null,null,4,null,null,4,null,null,4,null,null,3,null,null,3,5,3]
["Total",{"$f":"SUM(B14:B15)","v":0},0,0,0,0,5,5,0,0,0,5,0,0,5,0,0,5,0,0,5,0,0,5,7,5]
["Total Salary and Wages including ovetime and incentive pay"]
["Management (including executive)",null,null,null,null,null,250370,250370,null,null,null,262148,null,null,273166,null,null,263078,null,null,296424,null,null,300309,367550,362524]
["Non-Management (union and non-union)"]
["Total",{"$f":"SUM(B18:B19)","v":0},0,0,0,0,250370,250370,0,0,0,262148,0,0,273166,0,0,263078,0,0,296424,0,0,300309,367550,362524]
["Total Benefits (Current + Accrued)"]
["Management (including executive)",null,null,null,null,null,13718,13718,null,null,null,14304,null,null,15000,null,null,14457,null,null,17664,null,null,14465,17940,18197]
["Non-Management (union and non-union)"]
["Total",{"$f":"SUM(B22:B23)","v":0},{"$f":"SUM(C22:C23)","v":0},0,0,0,13718,13718,0,0,0,14304,0,0,15000,0,0,14457,0,0,17664,0,0,14465,17940,18197]
["Total Compensation (Salary, Wages, & Benefits)"]
["Management (including executive)",{"$f":"B18+B22","v":0},0,0,0,0,264088,264088,0,0,0,276452,0,0,288166,0,0,277535,0,0,314088,0,0,314774,385490,380721]
["Non-Management (union and non-union)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
["Total",0,0,0,0,0,264088,264088,0,0,0,276452,0,0,288166,0,0,277535,0,0,314088,0,0,314774,385490,380721]
[]
["Note:"]
["1 If an applicant wishes to use headcount, it must also file the same schedule on an FTE basis."]

{"sheet":"Hidden_Employee Costs","index":34,"n_rows":201,"n_cols":9,"rows_kept":201,"cut":false,"hidden":true,"merged":[]}
["Utility Name","EB Number","Test Year","Bridge Year","Last Rebasing Year","Employee Cost Info","Heading","Year","Amount"]
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[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2010 Board Approved",{"$f":"'App.2-K_Employee Costs'!B$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Management (including executive)","Total Salary and Wages including ovetime and incentive pay","2010 Board Approved",{"$f":"'App.2-K_Employee Costs'!B$18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2010 Board Approved",{"$f":"'App.2-K_Employee Costs'!B$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Management (including executive)","Total Benefits (Current + Accrued)","2010 Board Approved",{"$f":"'App.2-K_Employee Costs'!B$22","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Non-Management (union and non-union)","Total Benefits (Current + Accrued)","2010 Board Approved",{"$f":"'App.2-K_Employee Costs'!B$23","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2010 Board Approved",{"$f":"'App.2-K_Employee Costs'!B$26","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2010 Board Approved",{"$f":"'App.2-K_Employee Costs'!B$27","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Management (including executive)","Number of Employees (FTEs including Part-Time)","2010 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!C$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2010 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!C$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Management (including executive)","Total Salary and Wages including ovetime and incentive pay","2010 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!C$18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2010 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!C$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Management (including executive)","Total Benefits (Current + Accrued)","2010 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!C$22","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Non-Management (union and non-union)","Total Benefits (Current + Accrued)","2010 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!C$23","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2010 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!C$26","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2010 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!C$27","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Management (including executive)","Number of Employees (FTEs including Part-Time)","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Management (including executive)","Total Salary and Wages including ovetime and incentive pay","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Management (including executive)","Total Benefits (Current + Accrued)","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$22","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Non-Management (union and non-union)","Total Benefits (Current + Accrued)","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$23","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$26","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2011 Board Approved",{"$f":"'App.2-K_Employee Costs'!D$27","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Management (including executive)","Number of Employees (FTEs including Part-Time)","2011 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!E$14","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)","2011 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!E$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Management (including executive)","Total Salary and Wages including ovetime and incentive pay","2011 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!E$18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay","2011 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!E$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Management (including executive)","Total Benefits (Current + Accrued)","2011 Last Rebasing Actuals",{"$f":"'App.2-K_Employee Costs'!E$22","v":0}]
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[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Management (including executive)","Total Benefits (Current + Accrued)","2019 Test Year",{"$f":"'App.2-K_Employee Costs'!Z$22","v":18197}]
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[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Management (including executive)","Total Compensation (Salary, Wages, & Benefits)","2019 Test Year",{"$f":"'App.2-K_Employee Costs'!Z$26","v":380721}]
[{"$f":"'LDC Info'!$E$14","v":"Chapleau Public Utilities Corporation"},"EB-2018-0087",2019,2018,2012,"Non-Management (union and non-union)","Total Compensation (Salary, Wages, & Benefits)","2019 Test Year",{"$f":"'App.2-K_Employee Costs'!Z$27","v":0}]

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[null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-L"]
[null,"Recoverable OM&A Cost per Customer and per FTE 1"]
[]
[null,null,null,2012,2013,{"$f":"'[6]0.1 LDC Info'!$E$27+2","v":2014},{"$f":"'[6]0.1 LDC Info'!$E$27+3","v":2015},{"$f":"'[6]0.1 LDC Info'!$E$27+4","v":2016},{"$f":"'[6]0.1 LDC Info'!$E$27+5","v":2017},{"$f":"Bridge_Year","v":2017},{"$f":"Test_Year","v":2018}]
[null,null,"Reporting Basis"]
[null,null,"Number of Customers",1281,1225.5,1223.5,1221.5,1227,1221,1221,1209]
[null,null,"Total Recoverable OM&A ",670607,638471,744673,730565,744037,716586,809404,821163]
[null,null,"OM&A cost per customer",{"$f":"IF(D14=0,\"\",D15/D14)","v":523.50273224043713},{"$f":"IF(E14=0,\"\",E15/E14)","v":520.98816809465529},608.64160196158559,598.08841588211214,606.3871230643847,586.88452088452084,662.90253890253894,679.20843672456579]
[null,null,"Number of FTEs",5,5,5,5,5,5,5,5]
[null,null,"Customers/FTEs",{"$f":"IF(D17=0,\"\",D14/D17)","v":256.2},{"$f":"IF(E17=0,\"\",E14/E17)","v":245.1},244.7,244.3,245.4,244.2,244.2,241.8]
[null,null,"OM&A Cost per FTE",{"$f":"IF(D17=0,\"\",D15/D17)","v":134121.4},{"$f":"IF(E17=0,\"\",E15/E17)","v":127694.2},148934.6,146113,148807.4,143317.20000000001,161880.79999999999,164232.6]
[]
[]
[null,null,"Reporting Basis",{"$f":"D12","v":2012},{"$f":"E12","v":2013},2014,2015,2016,2017,2017,2018]
[null,null,"OM&A Costs"]
[null,null,"     O&M",289711.10000000003,220412.00999999998,223210.53999999998,208239.31,236332.09000000005,237909.06,247400,244370]
[null,null,"     Admin Expenses",380895.82,418058.85,521462.73,522325.49,507704.49999999994,478676.77,562004,576793]
[null,null,"Total Recoverable OM&A from Appendix 2-JB 5",{"$f":"SUM(D24:D25)","v":670606.92000000004},638470.86,744673.27,730564.8,744036.59,716585.83000000007,809404,821163]
[null,null,"Number of Customers 2,4",1281,1225.5,1223.5,1221.5,1227,1221,1221,1208.8237731492798]
[null,null,"Number of FTEs 3,4",5,5,5,5,5,5,5,5]
[null,null,"Customers/FTEs",{"$f":"IF(D28=0,\"\",D27/D28)","v":256.2},245.1,244.7,244.3,245.4,244.2,244.2,241.76475462985596]
[null,null,"OM&A cost per customer"]
[null,null,"     O&M per customer",{"$f":"IF(D27=0,\"\",D24/D27)","v":226.16010928961751},179.85476132190942,182.4360768287699,170.47835448219402,192.60969030154854,194.84771498771499,202.62080262080261,202.15519038259544]
[null,null,"     Admin per customer",{"$f":"IF(D27=0,\"\",D25/D27)","v":297.3425604996097},341.1332925336597,426.20574581119735,427.60989766680308,413.77709861450688,392.03666666666669,460.2817362817363,477.15226388815472]
[null,null,"     Total OM&A per customer",{"$f":"IF(D27=0,\"\",D26/D27)","v":523.50266978922718},520.98805385556909,608.64182263996736,598.08825214899719,606.38678891605537,586.88438165438174,662.90253890253894,679.3074542707501]
[null,null,"OM&A cost per FTE"]
[null,null,"     O&M per FTE",{"$f":"IF(D28=0,\"\",D24/D28)","v":57942.220000000008},44082.401999999995,44642.107999999993,41647.862000000001,47266.418000000012,47581.811999999998,49480,48874]
[null,null,"     Admin per FTE",{"$f":"IF(D28=0,\"\",D25/D28)","v":76179.164000000004},83611.76999999999,104292.546,104465.098,101540.9,95735.354000000007,112400.8,115358.6]
[null,null,"     Total OM&A per FTE",{"$f":"IF(D28=0,\"\",D26/D28)","v":134121.38400000002},{"$f":"IF(E28=0,\"\",E26/E28)","v":127694.17199999999},148934.65400000001,146112.96000000002,148807.318,143317.16600000003,161880.79999999999,164232.6]

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[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-L"]
["Recoverable OM&A Cost per Customer and per FTE 1"]
[]
[null,null,null,null,null,null,null,"5-year Distribution System Plan Period"]
[null,null,{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"- Board Approved\"","v":"Last Rebasing Year - 2012- Board Approved"},{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"-  Actual\"","v":"Last Rebasing Year - 2012-  Actual"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2016 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2017 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2018 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2019 Test Year"},{"$f":"TestYear+1 & \" Year\"","v":"2020 Year"},{"$f":"TestYear+2 & \" Year\"","v":"2021 Year"},{"$f":"TestYear+3 & \" Year\"","v":"2022 Year"},{"$f":"TestYear+4 & \" Year\"","v":"2023 Year"}]
["Reporting Basis"]
["OM&A Costs"]
["     O&M"]
["     Admin Expenses"]
["Total Recoverable OM&A from Appendix 2-JB 5",null,{"$f":"SUM(C16:C17)","v":0},{"$f":"SUM(D16:D17)","v":0},0,0,0,0,0,0,0,0]
["Number of Customers 2,4"]
["Number of FTEs 3,4"]
["Customers/FTEs",null,{"$f":"IF(C20=0,\"\",C19/C20)","v":""},{"$f":"IF(D20=0,\"\",D19/D20)","v":""},"","","","","","","",""]
["OM&A cost per customer"]
["     O&M per customer",null,{"$f":"IF(C19=0,\"\",C16/C19)","v":""},{"$f":"IF(D19=0,\"\",D16/D19)","v":""},"","","","","","","",""]
["     Admin per customer",null,{"$f":"IF(C19=0,\"\",C17/C19)","v":""},{"$f":"IF(D19=0,\"\",D17/D19)","v":""},"","","","","","","",""]
["     Total OM&A per customer",null,{"$f":"IF(C19=0,\"\",C18/C19)","v":""},{"$f":"IF(D19=0,\"\",D18/D19)","v":""},"","","","","","","",""]
["OM&A cost per FTE"]
["     O&M per FTE",null,{"$f":"IF(C20=0,\"\",C16/C20)","v":""},{"$f":"IF(D20=0,\"\",D16/D20)","v":""},"","","","","","","",""]
["     Admin per FTE",null,{"$f":"IF(C20=0,\"\",C17/C20)","v":""},{"$f":"IF(D20=0,\"\",D17/D20)","v":""},"","","","","","","",""]
["     Total OM&A per FTE",null,{"$f":"IF(C20=0,\"\",C18/C20)","v":""},{"$f":"IF(D20=0,\"\",D18/D20)","v":""},"","","","","","","",""]
[]
["Notes:"]
[]
[1,"If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
[2,"The method of calculating the number of customers must be identified. Should be linked back to Appendix 2-IA"]
[3,"The method of calculating the number of FTEs must be identified.  See also Appendix 2-K"]
[4,"The number of customers and the number of FTEs should correspond to mid-year or average of January 1 and December 31 figures."]
[5,"For the test year and in the subsequent four years of the DSP period, the applicant should take into account the system O&M (line X of Appendix 2-AB) in developing its forecasted OM&A. Admin expenses beyond the test year also need to be forecasted (separately)."]

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["EB Number","Test Year","Bridge Year","Last Rebasing Year","One-Time COS Costs","Amortized Amount"]
[{"$f":"EBNUMBER","v":"EB-2018-0087"},{"$f":"TestYear","v":2019},{"$f":"BridgeYear","v":2018},{"$f":"RebaseYear","v":2012},{"$f":"'App.2-M_Regulatory_Costs'!C57","v":106500},{"$f":"'App.2-M_Regulatory_Costs'!C58","v":21300}]

{"sheet":"App.2-M_Regulatory_Costs","index":39,"n_rows":71,"n_cols":11,"rows_kept":71,"cut":false,"hidden":false,"merged":[[35,0,35,1],[12,0,12,1],[13,0,13,1],[8,0,8,10],[9,0,9,10],[14,0,14,1]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-M"]
["Regulatory Cost Schedule"]
[]
[]
["Regulatory Cost Category",null,"USoA Account","USoA Account Balance",{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Board Approved)\"","v":"Last Rebasing Year (2012 Board Approved)"},{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Actual)\"","v":"Last Rebasing Year (2012 Actual)"},{"$f":"\"Most Current Actuals Year \" & TestYear - 2","v":"Most Current Actuals Year 2017"},{"$f":"TestYear -1 & \" Bridge Year\"","v":"2018 Bridge Year"},"Annual % Change",{"$f":"TestYear & \" Test Year\"","v":"2019 Test Year"},"Annual % Change"]
["(A)",null,"(B)","(C )","(D)","(E)","(F)","(G)","(H)=[(G)-(F)]/(F)","(I)","(J) = [(I)-(G)]/(G)"]
["Regulatory Costs (Ongoing)"]
[1,"OEB Annual Assessment",null,null,null,6785.2,8933.7900000000009,9000,{"$f":"IF(G16=0,\"\",(H16-G16)/G16)","v":7.4111883086572577E-3},9195,{"$f":"IF(H16=0,\"\",(J16-H16)/H16)","v":2.1666666666666667E-2}]
[2,"OEB Section 30 Costs (OEB-initiated)",null,null,null,null,null,null,{"$f":"IF(G17=0,\"\",(H17-G17)/G17)","v":""},null,{"$f":"IF(H17=0,\"\",(J17-H17)/H17)","v":""}]
[3,"Expert Witness costs for regulatory matters",null,null,null,null,null,null,"",null,""]
[4,"Legal costs for regulatory matters",null,null,null,null,null,null,"",null,""]
[5,"Consultants' costs for regulatory matters",null,null,null,null,33000,33000,0,33000,0]
[6,"Operating expenses associated with staff resources allocated to regulatory matters",null,null,null,null,null,null,"",null,""]
[7,"Operating expenses associated with other resources allocated to regulatory matters 1",null,null,null,null,null,null,"",null,""]
[8,"Other regulatory agency fees or assessments",null,null,null,null,null,null,"",null,""]
[9,"Any other costs for regulatory matters (Cost of Service)",null,null,null,null,null,null,"",null,""]
[10,"Intervenor costs",null,null,null,null,null,null,"",null,""]
[11,"Include other items in green cells, as applicable",null,null,null,null,null,null,"",null,""]
[12,null,null,null,null,null,null,null,"",null,""]
[13,null,null,null,null,null,null,null,"",null,""]
[14,null,null,null,null,null,null,null,"",null,""]
[15,null,null,null,null,null,null,null,"",null,""]
[16,null,null,null,null,null,null,null,"",null,""]
[17,null,null,null,null,null,null,null,"",null,""]
[18,null,null,null,null,null,null,null,"",null,""]
[19,null,null,null,null,null,null,null,"",null,""]
[20,null,null,null,null,null,null,null,"",null,""]
["Regulatory Costs (One-Time)"]
[1,"Expert Witness costs",null,null,null,null,null,null,"",null,""]
[2,"Legal costs",null,null,null,null,null,null,"",32000,""]
[3,"Consultants' costs",null,null,null,null,null,null,"",35000,""]
[4,"Incremental operating expenses associated with staff resources allocated to this application.",null,null,null,null,null,null,"",null,""]
[5,"Incremental operating expenses associated with other resources allocated to this application. 1",null,null,null,null,null,null,"",null,""]
[6,"Intervenor costs",null,null,null,null,null,null,"",37500,""]
[7,"OEB Section 30 Costs (application-related)",null,null,null,null,null,null,"",null,""]
[8,"Application Print and publish",null,null,null,null,null,null,"",2000,""]
[9,null,null,null,null,null,null,null,"",null,""]
[10,null,null,null,null,null,null,null,"",null,""]
[11,null,null,null,null,null,null,null,"",null,""]
[12,null,null,null,null,null,null,null,"",null,""]
[13,null,null,null,null,null,null,null,"",null,""]
[14,null,null,null,null,null,null,null,"",null,""]
[15,null,null,null,null,null,null,null,"",null,""]
[1,"Sub-total - Ongoing Costs 2",null,{"$f":"SUM(D16:D35)","v":0},{"$f":"SUM(E16:E35)","v":0},{"$f":"SUM(F16:F35)","v":6785.2},{"$f":"SUM(G16:G35)","v":41933.79},{"$f":"SUM(H16:H35)","v":42000},1.5789176222802453E-3,{"$f":"SUM(J16:J35)","v":42195},4.642857142857143E-3]
[2,"Sub-total - One-time Costs 3",null,{"$f":"SUM(D37:D51)","v":0},{"$f":"SUM(E37:E51)","v":0},0,0,0,"",{"$f":"SUM(J37:J51)","v":106500},""]
[3,"Total",null,{"$f":"D52+D53","v":0},{"$f":"E52+E53","v":0},6785.2,41933.79,42000,1.5789176222802453E-3,{"$f":"J52+C58","v":63495},0.51178571428571429]
[]
[null,"Application-Related One-Time Costs","Total"]
[null,"Total One-Time Costs Related to Application to be Amortized over IRM Period",{"$f":"J53","v":106500}]
[null,"1/5 of Total One-Time Costs",{"$f":"C57/5","v":21300}]
[]
[]
[]
[]
[]
[]
[]
[]
["Notes:"]
[]
["1","Please identify the resources involved."]
["2","Sum of all ongoing costs."]
["3","Sum of all one-time costs."]

{"sheet":"App.2-N_Corp_Cost_Allocation","index":40,"n_rows":53,"n_cols":9,"rows_kept":53,"cut":false,"hidden":false,"merged":[[15,7,16,7],[29,1,29,2],[29,3,31,3],[29,4,31,4],[29,6,30,6],[29,5,30,5],[30,1,31,1],[30,2,31,2],[27,1,27,6],[46,1,46,6],[49,1,49,6],[52,1,52,6],[13,1,13,6],[8,1,8,6],[9,1,9,6],[42,2,43,6],[16,1,17,1],[16,2,17,2],[15,3,17,3],[15,4,17,4],[15,1,15,2],[15,5,16,5],[15,6,16,6]]}
["This workseet is presented in a separate Workbook",null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-N"]
[null,"Shared Services and Corporate Cost Allocation 1"]
[]
[null,null,"Year:"]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null," "]
[]
[]
[]
[]
[null,"Corporate Cost Allocation"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
[null,"From","To"]
[null,null,null,null,null,"%","$"]
[null,"eg: parent company","eg: regulated entity"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Note: "]
[null,1,"This appendix must be completed in relation to each service provided or received for the Historical (actuals), Bridge and Test years. The required information includes:"]
[]
[]
[null,"·         Type of Service:"]
[null,"Services such as billing, accounting, payroll, etc.  The applicant must identify any costs related to the Board of Directors of the parent company that are allocated to the applicant."]
[]
[null,"·         Pricing Methodology:"]
[null,"Pricing Methodology includes approaches such as cost-base, market-base, tendering, etc.  The applicant must provide evidence demonstrating the pricing methodology used.  The applicant must also provide a description of why that pricing methodology was chosen, whether or not it is in conformity with ARC, and why it is appropriate."]
[]
[null,"·         % Allocation:"]
[null,"The applicant must provide the percentage of the costs allocated to the entity for the service being offered.  The Applicant must also provide a description of the allocator and why it is an appropriate allocator."]

{"sheet":"App.2-OA Capital Structure","index":41,"n_rows":182,"n_cols":15,"rows_kept":182,"cut":false,"hidden":false,"merged":[[165,7,165,9],[167,0,168,0],[168,4,168,8],[127,7,127,9],[129,0,130,0],[130,4,130,8],[146,7,146,9],[148,0,149,0],[149,4,149,8],[90,7,90,9],[91,0,92,0],[92,4,92,8],[108,7,108,9],[110,0,111,0],[111,4,111,8],[53,7,53,9],[54,0,55,0],[55,4,55,8],[72,7,72,9],[73,0,74,0],[74,4,74,8],[6,14,6,15],[14,7,14,9],[0,14,0,15],[1,14,1,15],[2,14,2,15],[3,14,3,15],[4,14,4,15],[12,0,12,14],[33,7,33,9],[35,0,36,0],[36,4,36,8],[9,2,9,14],[10,2,10,14],[16,0,17,0],[17,4,17,8]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[]
["This table must be completed for the last Board approved year and the test year."]
[]
[null,null,null,null,null,null,"Year:",{"$f":"'[6]0.1 LDC Info'!E25","v":2019}]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000016,null,null,null,{"$f":"I31*E22","v":980429.4516441786},null,4.1599999999999998E-2,null,null,null,{"$f":"K22*I22","v":40785.865188397831}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"I31*E23","v":70030.675117441308},null,2.29E-2,null,null,null,{"$f":"K23*I23","v":1603.7024601894059}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.6000000000000002},null,null,null,{"$f":"SUM(I22:I23)","v":1050460.1267616199},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":4.0353333333333324E-2},null,null,null,{"$f":"SUM(O22:O23)","v":42389.567648587239}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"I31*E27","v":700306.75117441313},null,0.09,null,null,null,{"$f":"K27*I27","v":63027.60760569718}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"I31*E28","v":0},null,null,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.4},null,null,null,{"$f":"SUM(I27:I28)","v":700306.75117441313},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":8.9999999999999983E-2},null,null,null,{"$f":"SUM(O27:O28)","v":63027.60760569718}]
[]
[7,null,"Total",null,1,null,null,null,{"$f":"'[6]2.1. Rate Base Trend '!J18","v":1750766.8779360326},null,{"$f":"(K24*E24)+(K29*E29)","v":6.0212000000000002E-2},null,null,null,{"$f":"O24+O29","v":105417.17525428442}]
[]
[]
[null,null,null,null,null,null,"Year:",{"$f":"'[6]0.1 LDC Info'!E23","v":2018}]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000016,null,null,null,{"$f":"$I$50*E41","v":1011276.6750868332},null,4.41E-2,null,null,null,{"$f":"K41*I41","v":44597.30137132934}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$50*E42","v":72234.048220488068},null,2.0799999999999999E-2,null,null,null,{"$f":"K42*I42","v":1502.4682029861517}]
[3,null,"Total Debt",null,{"$f":"SUM(E41:E42)","v":0.6000000000000002},null,null,null,{"$f":"SUM(I41:I42)","v":1083510.7233073213},null,{"$f":"IF(E43=0,0,SUMPRODUCT(E41:E42,K41:K42)/E43)","v":4.2546666666666663E-2},null,null,null,{"$f":"SUM(O41:O42)","v":46099.769574315491}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$50*E46","v":722340.48220488068},null,9.1200000000000003E-2,null,null,null,{"$f":"K46*I46","v":65877.451977085118}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$50*E47","v":0},null,null,null,null,null,{"$f":"K47*I47","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E46:E47)","v":0.4},null,null,null,{"$f":"SUM(I46:I47)","v":722340.48220488068},null,{"$f":"IF(E48=0,0,SUMPRODUCT(E46:E47,K46:K47)/E48)","v":9.1200000000000003E-2},null,null,null,{"$f":"SUM(O46:O47)","v":65877.451977085118}]
[]
[7,null,"Total",null,1,null,null,null,{"$f":"'[6]2.1. Rate Base Trend '!I18","v":1805851.2055122016},null,{"$f":"(K43*E43)+(K48*E48)","v":6.2008000000000008E-2},null,null,null,{"$f":"O43+O48","v":111977.22155140061}]
[]
[]
[]
[null,null,null,null,null,null,"Year:",{"$f":"'[6]0.1 LDC Info'!$E$27+5","v":2017}]
[]
[]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000016,null,null,null,{"$f":"$I$69*E60","v":896532.85260000022},null,4.41E-2,null,null,null,{"$f":"K60*I60","v":39537.098799660009}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$69*E61","v":64038.060899999997},null,2.0799999999999999E-2,null,null,null,{"$f":"K61*I61","v":1331.9916667199998}]
[3,null,"Total Debt",null,{"$f":"SUM(E60:E61)","v":0.6000000000000002},null,null,null,{"$f":"SUM(I60:I61)","v":960570.91350000026},null,{"$f":"IF(E62=0,0,SUMPRODUCT(E60:E61,K60:K61)/E62)","v":4.2546666666666663E-2},null,null,null,{"$f":"SUM(O60:O61)","v":40869.09046638001}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$69*E65","v":640380.60900000005},null,9.1200000000000003E-2,null,null,null,{"$f":"K65*I65","v":58402.71154080001}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$106*E66","v":0},null,null,null,null,null,{"$f":"K66*I66","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E65:E66)","v":0.4},null,null,null,{"$f":"SUM(I65:I66)","v":640380.60900000005},null,{"$f":"IF(E67=0,0,SUMPRODUCT(E65:E66,K65:K66)/E67)","v":9.1200000000000003E-2},null,null,null,{"$f":"SUM(O65:O66)","v":58402.71154080001}]
[]
[7,null,"Total",null,1,null,null,null,{"$f":"'[6]2.1. Rate Base Trend '!H18","v":1600951.5225},null,{"$f":"(K62*E62)+(K67*E67)","v":6.2008000000000008E-2},null,null,null,{"$f":"O62+O67","v":99271.802007180027}]
[]
[]
[]
[null,null,null,null,null,null,"Year:",{"$f":"'[6]0.1 LDC Info'!$E$27+4","v":2016}]
[]
[]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000016,null,null,null,{"$f":"$I$88*E79","v":960477.03220000013},null,4.41E-2,null,null,null,{"$f":"K79*I79","v":42357.03712002001}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$88*E80","v":68605.502299999993},null,2.0799999999999999E-2,null,null,null,{"$f":"K80*I80","v":1426.9944478399998}]
[3,null,"Total Debt",null,{"$f":"SUM(E79:E80)","v":0.6000000000000002},null,null,null,{"$f":"SUM(I79:I80)","v":1029082.5345000001},null,{"$f":"IF(E81=0,0,SUMPRODUCT(E79:E80,K79:K80)/E81)","v":4.2546666666666663E-2},null,null,null,{"$f":"SUM(O79:O80)","v":43784.031567860009}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$88*E84","v":686055.02299999993},null,9.1200000000000003E-2,null,null,null,{"$f":"K84*I84","v":62568.218097599995}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$106*E85","v":0},null,null,null,null,null,{"$f":"K85*I85","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E84:E85)","v":0.4},null,null,null,{"$f":"SUM(I84:I85)","v":686055.02299999993},null,{"$f":"IF(E86=0,0,SUMPRODUCT(E84:E85,K84:K85)/E86)","v":9.1200000000000003E-2},null,null,null,{"$f":"SUM(O84:O85)","v":62568.218097599995}]
[]
[7,null,"Total",null,1,null,null,null,{"$f":"'[6]2.1. Rate Base Trend '!G18","v":1715137.5574999996},null,{"$f":"(K81*E81)+(K86*E86)","v":6.2008000000000008E-2},null,null,null,{"$f":"O81+O86","v":106352.24966546}]
[]
[]
[null,null,null,null,null,null,"Year:",{"$f":"'[6]0.1 LDC Info'!$E$27+3","v":2015}]
[]
[]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000016,null,null,null,{"$f":"$I$106*E97","v":937475.19124000019},null,4.41E-2,null,null,null,{"$f":"K97*I97","v":41342.655933684007}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$106*E98","v":66962.513659999997},null,2.0799999999999999E-2,null,null,null,{"$f":"K98*I98","v":1392.8202841279999}]
[3,null,"Total Debt",null,{"$f":"SUM(E97:E98)","v":0.6000000000000002},null,null,null,{"$f":"SUM(I97:I98)","v":1004437.7049000002},null,{"$f":"IF(E99=0,0,SUMPRODUCT(E97:E98,K97:K98)/E99)","v":4.2546666666666663E-2},null,null,null,{"$f":"SUM(O97:O98)","v":42735.476217812007}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$106*E102","v":669625.13659999997},null,9.1200000000000003E-2,null,null,null,{"$f":"K102*I102","v":61069.812457920001}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$106*E103","v":0},null,null,null,null,null,{"$f":"K103*I103","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E102:E103)","v":0.4},null,null,null,{"$f":"SUM(I102:I103)","v":669625.13659999997},null,{"$f":"IF(E104=0,0,SUMPRODUCT(E102:E103,K102:K103)/E104)","v":9.1200000000000003E-2},null,null,null,{"$f":"SUM(O102:O103)","v":61069.812457920001}]
[]
[7,null,"Total",null,1,null,null,null,{"$f":"'[6]2.1. Rate Base Trend '!F18","v":1674062.8414999999},null,{"$f":"(K99*E99)+(K104*E104)","v":6.2008000000000008E-2},null,null,null,{"$f":"O99+O104","v":103805.28867573201}]
[]
[]
[null,null,null,null,null,null,"Year:",{"$f":"'[6]0.1 LDC Info'!$E$27+2","v":2014}]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000016,null,null,null,{"$f":"$I$125*E116","v":965493.19076000038},null,4.41E-2,null,null,null,{"$f":"K116*I116","v":42578.249712516015}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$125*E117","v":68963.799339999998},null,2.0799999999999999E-2,null,null,null,{"$f":"K117*I117","v":1434.4470262719999}]
[3,null,"Total Debt",null,{"$f":"SUM(E116:E117)","v":0.6000000000000002},null,null,null,{"$f":"SUM(I116:I117)","v":1034456.9901000004},null,{"$f":"IF(E118=0,0,SUMPRODUCT(E116:E117,K116:K117)/E118)","v":4.2546666666666663E-2},null,null,null,{"$f":"SUM(O116:O117)","v":44012.696738788014}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$125*E121","v":689637.99340000004},null,9.1200000000000003E-2,null,null,null,{"$f":"K121*I121","v":62894.984998080006}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$125*E122","v":0},null,null,null,null,null,{"$f":"K122*I122","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E121:E122)","v":0.4},null,null,null,{"$f":"SUM(I121:I122)","v":689637.99340000004},null,{"$f":"IF(E123=0,0,SUMPRODUCT(E121:E122,K121:K122)/E123)","v":9.1200000000000003E-2},null,null,null,{"$f":"SUM(O121:O122)","v":62894.984998080006}]
[]
[7,null,"Total",null,1,null,null,null,{"$f":"'[6]2.1. Rate Base Trend '!E18","v":1724094.9835000001},null,{"$f":"(K118*E118)+(K123*E123)","v":6.2008000000000008E-2},null,null,null,{"$f":"O118+O123","v":106907.68173686802}]
[]
[]
[null,null,null,null,null,null,"Year:",{"$f":"'[6]0.1 LDC Info'!$E$27+1","v":2013}]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000016,null,null,null,{"$f":"$I$144*E135","v":903567.93408000027},null,4.41E-2,null,null,null,{"$f":"K135*I135","v":39847.34589292801}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$144*E136","v":64540.566720000003},null,2.0799999999999999E-2,null,null,null,{"$f":"K136*I136","v":1342.4437877759999}]
[3,null,"Total Debt",null,{"$f":"SUM(E135:E136)","v":0.6000000000000002},null,null,null,{"$f":"SUM(I135:I136)","v":968108.50080000027},null,{"$f":"IF(E137=0,0,SUMPRODUCT(E135:E136,K135:K136)/E137)","v":4.2546666666666663E-2},null,null,null,{"$f":"SUM(O135:O136)","v":41189.789680704009}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$144*E140","v":645405.66720000003},null,9.1200000000000003E-2,null,null,null,{"$f":"K140*I140","v":58860.996848640003}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$144*E141","v":0},null,null,null,null,null,{"$f":"K141*I141","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E140:E141)","v":0.4},null,null,null,{"$f":"SUM(I140:I141)","v":645405.66720000003},null,{"$f":"IF(E142=0,0,SUMPRODUCT(E140:E141,K140:K141)/E142)","v":9.1200000000000003E-2},null,null,null,{"$f":"SUM(O140:O141)","v":58860.996848640003}]
[]
[7,null,"Total",null,1,null,null,null,{"$f":"'[6]2.1. Rate Base Trend '!D18","v":1613514.1680000001},null,{"$f":"(K137*E137)+(K142*E142)","v":6.2008000000000008E-2},null,null,null,{"$f":"O137+O142","v":100050.78652934401}]
[]
[]
[null,null,null,null,null,null,"Year:",{"$f":"'[6]0.1 LDC Info'!$E$27","v":2012},null,null,"Board Approved"]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000016,null,null,null,{"$f":"$I$163*E154","v":772048.04796000023},null,4.41E-2,null,null,null,{"$f":"K154*I154","v":34047.318915036012}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$163*E155","v":55146.289140000001},null,2.0799999999999999E-2,null,null,null,{"$f":"K155*I155","v":1147.0428141119999}]
[3,null,"Total Debt",null,{"$f":"SUM(E154:E155)","v":0.6000000000000002},null,null,null,{"$f":"SUM(I154:I155)","v":827194.33710000024},null,{"$f":"IF(E156=0,0,SUMPRODUCT(E154:E155,K154:K155)/E156)","v":4.2546666666666663E-2},null,null,null,{"$f":"SUM(O154:O155)","v":35194.361729148011}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$163*E159","v":551462.89139999996},null,9.1200000000000003E-2,null,null,null,{"$f":"K159*I159","v":50293.41569568}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$163*E160","v":0},null,null,null,null,null,{"$f":"K160*I160","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E159:E160)","v":0.4},null,null,null,{"$f":"SUM(I159:I160)","v":551462.89139999996},null,{"$f":"IF(E161=0,0,SUMPRODUCT(E159:E160,K159:K160)/E161)","v":9.1200000000000003E-2},null,null,null,{"$f":"SUM(O159:O160)","v":50293.41569568}]
[]
[7,null,"Total",null,1,null,null,null,{"$f":"'[6]2.1. Rate Base Trend '!C18","v":1378657.2285},null,{"$f":"(K156*E156)+(K161*E161)","v":6.2008000000000008E-2},null,null,null,{"$f":"O156+O161","v":85487.777424828004}]
[]
[]
[null,null,null,null,null,null,"Year:",{"$f":"'[6]0.1 LDC Info'!$E$27","v":2012},null,null,"Board Approved"]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000016,null,null,null,{"$f":"$I$182*E173","v":846878.45200000016},null,4.41E-2,null,null,null,{"$f":"K173*I173","v":37347.33973320001}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$182*E174","v":60491.317999999999},null,2.0799999999999999E-2,null,null,null,{"$f":"K174*I174","v":1258.2194144}]
[3,null,"Total Debt",null,{"$f":"SUM(E173:E174)","v":0.6000000000000002},null,null,null,{"$f":"SUM(I173:I174)","v":907369.77000000014},null,{"$f":"IF(E175=0,0,SUMPRODUCT(E173:E174,K173:K174)/E175)","v":4.2546666666666663E-2},null,null,null,{"$f":"SUM(O173:O174)","v":38605.559147600012}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$182*E178","v":604913.18000000005},null,9.1200000000000003E-2,null,null,null,{"$f":"K178*I178","v":55168.082016000008}]
[5,null,"  Preferred Shares",null,null,null,null,null,{"$f":"$I$163*E179","v":0},null,null,null,null,null,{"$f":"K179*I179","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E178:E179)","v":0.4},null,null,null,{"$f":"SUM(I178:I179)","v":604913.18000000005},null,{"$f":"IF(E180=0,0,SUMPRODUCT(E178:E179,K178:K179)/E180)","v":9.1200000000000003E-2},null,null,null,{"$f":"SUM(O178:O179)","v":55168.082016000008}]
[]
[7,null,"Total",null,1,null,null,null,{"$f":"'[6]2.1. Rate Base Trend '!B18","v":1512282.95},null,{"$f":"(K175*E175)+(K180*E180)","v":6.2008000000000008E-2},null,null,null,{"$f":"O175+O180","v":93773.641163600027}]

{"sheet":"App.2-OB_Debt Instruments","index":42,"n_rows":36,"n_cols":11,"rows_kept":36,"cut":false,"hidden":false,"merged":[[35,1,35,10],[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10],[34,1,34,10],[33,1,33,10]]}
["Not Applicable",null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year"]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,null,null,null,null,null,null,null,null,{"$f":"H17*I17","v":0}]
[2,null,null,null,null,null,null,null,null,{"$f":"H18*I18","v":0}]
[3,null,null,null,null,null,null,null,null,0]
[4,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H28)","v":0},{"$f":"IF(H30=0,\"\",J30/H30)","v":""},{"$f":"SUM(J17:J28)","v":0}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, separately calculate the pro-rated interest in the year and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009, or with any subsequent update issued by the Board."]
[3,"Add more lines above row 12 if necessary."]

{"sheet":"App.2-Q_Cost of Serv. Emb. Dx","index":43,"n_rows":60,"n_cols":7,"rows_kept":60,"cut":false,"hidden":false,"merged":[[9,7,9,11],[12,0,12,6],[11,0,11,6],[58,3,59,3],[58,4,59,4],[53,4,54,4],[8,0,8,6],[9,0,9,6],[15,0,15,1],[15,2,15,3],[53,3,54,3]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-Q"]
["Cost of Serving Embedded Distributor(s) "]
[]
["To be completed by Host Distributors ONLY"]
["(Not required if Host Distributor has an Embedded Distributor rate class, i.e. a separate row on Sheet 11 of the RRWF.)"]
[]
[]
["Proposed Rate Class for Billing Embedded Distributor(s)"]
[]
["Host's Distribution Facilities used by Embedded Distributor(s)"]
[]
["(1)","(2)","(3)","(4)","(5)","(6) = '(3) + (4)"]
["Asset Class","Total OM&A costs asociated with asset class ","Original cost of asset class ","Accumulated amortization of asset class","Annual amortization of asset class","Net Book Value of asset class"]
["Totals for Host Distributor:","($)","($)","($)","($)"]
["Distribution Stations",null,null,null,null,{"$f":"C23+D23","v":0}]
["Low Voltage Line",null,null,null,null,0]
["LV Line category # 2 (if applcable)",null,null,null,null,0]
["TS (owned by host)",null,null,null,null,0]
["add rows if necessary... ",null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[]
["(1)","(7)","(8)","(9)","(10)","(11)"]
[{"$f":"A21","v":"Asset Class"},"Total line length or station capacity in asset class","Line length or capacity required to provide LV service to Embedded Distributor(s)","Annual total demand on station/line providing LV services (sum of 12 monthly peaks)","Annual billed Embedded Distributor demand on station/line providing LV services","Embedded Distributor(s)' Responsibility Share "]
["Embedded Distributor's share:","kW or kVa; km","kW or kVA; km","kW or kVA","kW or kVA","percent"]
["Distribution Stations",null,null,null,null,{"$f":"IF(D34=0,0,(C34/B34)*(E34/D34))","v":0}]
["Low Voltage Line",null,null,null,null,{"$f":"IF(D35=0,0,(C35/B35)*(E35/D35))","v":0}]
["LV Line # 2 (if applicable) ",null,null,null,null,{"$f":"IF(D36=0,0,(C36/B36)*(E36/D36))","v":0}]
["TS (owned by host)",null,null,null,null,{"$f":"IF(D37=0,0,(C37/B37)*(E37/D37))","v":0}]
["add rows if necessary ",null,null,null,null,{"$f":"IF(D38=0,0,(C38/B38)*(E38/D38))","v":0}]
[]
["(1)","(12)","(12a)","(13)","(14)","(15)","(16)"]
[{"$f":"A32","v":"Asset Class"},"Return on Assets used to Provide LV services","Taxes/PILs","Annual amortization on assets used to provide LV services","OM&A costs with burden associated with assets used to provide LV services","Total annual cost associated with assets used to provide LV services","Monthly cost associated with the delivery of LV services"]
[null,"($)","($)","($)","($)","($)","$/kW or $/kVA"]
["Distribution Stations",{"$f":"E$54*(F23+B23*E$59)*F34","v":0},{"$f":"(B43-(B$54*C$54*F34*(F23+B23*E57)+B$55*C$55*F34*(F23+B23*E$57)))*E$57/(1-E$57)","v":0},{"$f":"E23*F34","v":0},{"$f":"B23*F34","v":0},{"$f":"SUM(B43:E43)","v":0},{"$f":"IF(E34=0,0,(D43/E34))","v":0}]
["Low Voltage Line",{"$f":"E$54*(F24+B24*E$59)*F35","v":0},{"$f":"(B44-(B$54*C$54*F35*(F24+B24*E58)+B$55*C$55*F35*(F24+B24*E58)))*E$57/(1-E$57)","v":0},{"$f":"E24*F35","v":0},{"$f":"B24*F35","v":0},{"$f":"SUM(B44:E44)","v":0},{"$f":"IF(E35=0,0,(D44/E35))","v":0}]
["LV Line # 2 (if applicable) ",{"$f":"E$54*(F25+B25*E$59)*F36","v":0},{"$f":"(B45-(B$54*C$54*F36*(F25+B25*E59)+B$55*C$55*F36*(F25+B25*E$59)))*E$57/(1-E$57)","v":0},{"$f":"E25*F36","v":0},{"$f":"B25*F36","v":0},{"$f":"SUM(B45:E45)","v":0},{"$f":"IF(E36=0,0,(D45/E36))","v":0}]
["TS (owned by host)",{"$f":"E$54*(F26+B26*E$59)*F37","v":0},{"$f":"(B46-(B$54*C$54*F37*(F26+B26*E60)+B$55*C$55*F37*(F26+B26*E60)))*E$57/(1-E$57)","v":0},{"$f":"E26*F37","v":0},{"$f":"B26*F37","v":0},{"$f":"SUM(B46:E46)","v":0},{"$f":"IF(E37=0,0,(D46/E37))","v":0}]
["add rows if necessary ",{"$f":"E$54*(F27+B27*E$59)*F38","v":0},{"$f":"(B47-(B$54*C$54*F38*(F27+B27*I61)+B$55*C$55*F38*(F27+B27*I61)))*E$57/(1-E$57)","v":0},{"$f":"E27*F38","v":0},{"$f":"B27*F38","v":0},{"$f":"SUM(B47:E47)","v":0},{"$f":"IF(E38=0,0,(D47/E38))","v":0}]
[]
["Total",null,null,null,null,{"$f":"SUM(F43:F47)","v":0},{"$f":"SUM(G43:G47)","v":0}]
[]
["(17)","(18)","(19)","(20)","(21)"]
[null,"Capital Structure","Cost Rate"]
[null,"(%)","(%)",null,"(%)"]
["Long-Term Debt",null,null,"Weighted Average Cost of Capital",{"$f":"IF(B60=0%,0,SUMPRODUCT(B54:B58,C54:C58)/B60)","v":0}]
["Short-term Debt"]
[]
["Common Equity",null,null,"Tax/PILs Rate"]
["Preferred Shares"]
[null,null,null,"Working Capital Allowance Factor"]
["Total",{"$f":"SUM(B54:B58)","v":0}]

{"sheet":"App.2-R_Loss Factors","index":44,"n_rows":70,"n_cols":9,"rows_kept":70,"cut":false,"hidden":false,"merged":[[55,2,56,8],[58,2,58,8],[30,2,32,8],[68,2,68,8],[60,2,60,8],[62,2,62,8],[64,2,66,7],[50,2,50,8],[14,2,14,8],[23,2,23,8],[25,2,25,8],[52,2,53,8],[34,2,37,8],[41,2,43,8],[45,2,48,8],[8,1,8,8],[9,1,9,8],[10,1,10,8],[12,1,13,2],[12,3,12,7],[12,8,13,8]]}
["This worksheet is file as a sepearte workbook (CPUC used a 6 year average and this sheet is locked)",null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-R"]
[null,"Loss Factors"]
[]
[]
[null,null,null,"Historical Years",null,null,null,null,"5-Year Average"]
[null,null,null,{"$f":"IF(ISBLANK('LDC Info'!E26-5), \"Year 5\", 'LDC Info'!E26-5)","v":2013},{"$f":"IF(ISBLANK('LDC Info'!E26-4), \"Year 5\", 'LDC Info'!E26-4)","v":2014},{"$f":"IF(ISBLANK('LDC Info'!E26-3), \"Year 5\", 'LDC Info'!E26-3)","v":2015},{"$f":"IF(ISBLANK('LDC Info'!E26-2), \"Year 5\", 'LDC Info'!E26-2)","v":2016},{"$f":"IF(ISBLANK('LDC Info'!E26-1), \"Year 5\", 'LDC Info'!E26-1)","v":2017}]
[null,null,"Losses Within Distributor's System"]
[null,"A(1)","\"Wholesale\" kWh delivered to distributor (higher value)",null,null,null,null,null,26216509]
[null,"A(2)","\"Wholesale\" kWh delivered to distributor (lower value)",null,null,null,null,null,{"$f":"IF(SUM(D17:H17)=0,0,AVERAGE(D17:H17))","v":0}]
[null,"B","Portion of \"Wholesale\" kWh delivered to distributor for its Large Use Customer(s)",null,null,null,null,null,{"$f":"IF(SUM(D18:H18)=0,0,AVERAGE(D18:H18))","v":0}]
[null,"C","Net \"Wholesale\" kWh delivered to distributor  = A(2) - B",{"$f":"D17-D18","v":0},0,0,0,0,0]
[null,"D","\"Retail\" kWh delivered by distributor",null,null,null,null,null,{"$f":"IF(SUM(D20:H20)=0,0,AVERAGE(D20:H20))","v":0}]
[null,"E","Portion of \"Retail\" kWh delivered by distributor to its Large Use Customer(s)",null,null,null,null,null,{"$f":"IF(SUM(D21:H21)=0,0,AVERAGE(D21:H21))","v":0}]
[null,"F","Net \"Retail\" kWh delivered by distributor = D - E",{"$f":"D20-D21","v":0},0,0,0,0,0]
[null,"G","Loss Factor in Distributor's system = C / F",{"$f":"IF(D22=0,\"\",D19/D22)","v":""},"","","","",""]
[null,null,"Losses Upstream of Distributor's System"]
[null,"H","Supply Facilities Loss Factor",null,null,null,null,null,{"$f":"IF(SUM(D25:H25)=0,0,AVERAGE(D25:H25))","v":0}]
[null,null,"Total Losses"]
[null,"I","Total Loss Factor = G x H",{"$f":"IF(D23=\"\",\"\",D23*D25)","v":""},"","","","",""]
[]
[null,"Notes:"]
[]
[null,"A(1)","If directly connected to the IESO-controlled grid, kWh pertains to the virtual meter on the primary or high voltage side of the transformer at the interface with the transmission grid.  This corresponds to the \"With Losses\" kWh value provided by the IESO's MV-WEB.  It is the higher of the two values provided by MV-WEB."]
[]
[]
[]
[null,null,"If fully embedded within a host distributor, kWh pertains to the virtual meter on the primary or high voltage side of the transformer, at the interface between the host distributor and the transmission grid.  For example, if the host distributor is Hydro One Networks Inc., kWh from the Hydro One Networks' invoice corresponding to \"Total kWh w Losses\" should be reported.  This corresponds to the higher of the two kWh values provided in Hydro One Networks' invoice."]
[]
[]
[]
[]
[null,null,"If partially embedded, kWh pertains to the sum of the above."]
[]
[null,"A(2)","If directly connected to the IESO-controlled grid, kWh pertains to a metering installation on the secondary or low voltage side of the transformer at the interface with the transmission grid.  This corresponds to the \"Without Losses\" kWh value provided by the IESO's MV-WEB.  It is the lower of the two kWh values provided by MV-WEB."]
[]
[]
[]
[null,null,"If fully embedded with the host distributor, kWh pertains to a metering installation on the secondary or low voltage side of the transformer at the interface between the embedded distributor and the host distributor.  For example, if the host distributor is Hydro One Networks Inc., kWh from the Hydro One Networks' invoice corresponding to \"Total kWh\" should be reported.  This corresponds to the lower of the two kWh values provided in Hydro One Networks' invoice."]
[]
[]
[]
[]
[null,null,"If partially embedded, kWh pertains to the sum of the above."]
[]
[null,null,"Additionally, kWh pertaining to distributed generation directly connected to the distributor's own distribution network should be included in A(2)."]
[]
[]
[null,"B","If a Large Use Customer is metered on the secondary or low voltage side of the transformer, the default loss is 1%                         (i.e., B = 1.01 X E)."]
[]
[]
[null,"D","kWh corresponding to D should equal metered or estimated kWh at the customer’s delivery point."]
[]
[null,"G and I","These loss factors pertain to secondary-metered customers with demand less than 5,000 kW."]
[]
[null,"H","If directly connected to the IESO-controlled grid, SFLF = 1.0045."]
[]
[null,null,"If fully embedded within a host distributor, SFLF = loss factor re losses in transformer at grid interface X loss factor re losses in host distributor's system.  If the host distributor is Hydro One Networks Inc., SFLF = 1.0060 X 1.0278 = 1.0340. If partially embedded, SFLF should be calculated as the weighted average of above."]
[]
[]
[]
[null,null,"Distributors that wish to propose a different SFLF should provide appropriate justification for any such proposal including supporting"]
[null,null,"calculations and any other relevant material."]

{"sheet":"App.2-S_Stranded Meters","index":45,"n_rows":93,"n_cols":8,"rows_kept":93,"cut":false,"hidden":false,"merged":[[8,0,8,7],[9,0,9,7],[30,0,33,7],[35,0,36,7],[55,2,56,7],[63,2,65,7],[67,0,68,7],[38,1,39,7],[41,1,43,7],[45,1,48,7],[50,1,53,7],[58,2,61,7],[92,0,95,7],[85,1,87,7],[89,1,90,7],[70,1,71,7],[77,1,79,7],[81,1,83,7],[73,1,75,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-S"]
["Stranded Meter Treatment"]
[]
["Year","Notes","Gross Asset Value","Accumulated Amortization","Contributed Capital (Net of Amortization)","Net Asset","Proceeds on Disposition","Residual Net Book Value"]
[null,null,"(A)","(B)","(C)","(D ) = (A) - (B) - (C)","(E)","(F) = (D) - (E)"]
[2006,null,null,null,null,{"$f":"C14-D14-E14","v":0},null,{"$f":"F14-G14","v":0}]
[2007,null,null,null,null,0,null,0]
[2008,null,null,null,null,0,null,0]
[2009,null,null,null,null,0,null,0]
[2010,null,null,null,null,0,null,0]
[2011,null,null,null,null,0,null,0]
[2012,null,null,null,null,0,null,0]
[2013,null,null,null,null,{"$f":"C21-D21-E21","v":0},null,{"$f":"F21-G21","v":0}]
[2014,null,null,null,null,{"$f":"C22-D22-E22","v":0},null,{"$f":"F22-G22","v":0}]
[2015,null,null,null,null,{"$f":"C23-D23-E23","v":0},null,{"$f":"F23-G23","v":0}]
[2016,null,null,null,null,{"$f":"C24-D24-E24","v":0},null,{"$f":"F24-G24","v":0}]
[2017,"(1)",null,null,null,0,null,0]
[]
["Notes:"]
[]
["(1)","For 2017, please indicate whether the amounts provided are on a forecast or actual basis."]
[]
["Some distributors have transferred the cost of stranded meters from Account 1860 - Meters to \"Sub-account Stranded Meter Costs of Account 1555\", while in some cases distributors have left these costs in Account 1860.  Depending on which treatment the applicant has chosen. please provide the information under either of the two scenarios (A and B below), as applicable."]
[]
[]
[]
[]
["Scenario A:  If the stranded meter costs were transferred to \"Sub-account Stranded Meter Costs\" of Account 1555, the above table should be completed and the following information should be provided in Exhibit 9."]
[]
[]
[1,"A description of the accounting treatment followed by the applicant on stranded meter costs for financial accounting and reporting purposes."]
[]
[]
[2,"The amount of the pooled residual net book value of the removed from service stranded meters, less any contributed capital (net of accumulated amortization), and less any net proceeds from sales, which were transferred to this sub-account as of December 31, 2010."]
[]
[]
[]
[3,"A statement as to whether or not, since transferring the removed stranded meter costs to the sub-account, the recording of depreciation expenses was continued in order to reduce the net book value through accumulated depreciation.  If so, the total depreciation expense amount for the period from the time the costs for the stranded meters were transferred to the sub-account to December 31, 2010 should be provided."]
[]
[]
[]
[]
[null,"If no depreciation expenses were recorded to reduce the net book value of stranded meter costs through accumulated depreciation, the total depreciation expense amount that would have been applicable from the time that the stranded meter costs were transferred to the sub-account of Account 1555 to December 31, 2010 should be provided.  In addition, the following information should be provided:"]
[]
[]
[]
[]
[null,"a)","Whether or not carrying charges were recorded for the stranded meter cost balances in the sub-account, and if so, the total carrying charges recorded to December 31, 2010."]
[]
[]
[null,"b)","The estimated amount of the pooled residual net book value of the removed from service meters, less any net proceeds from sales and contributed capital, at the time when the smart meters will have been fully deployed (e.g., as of December 31, 2010).  If the smart meters have been fully deployed, the actual amount should be provided."]
[]
[]
[]
[]
[null,"c)","A description as to how the applicant intends to recover in rates the remaining costs for stranded meters, including the proposed accounting treatment, the proposed disposition period, and the associated bill impacts."]
[]
[]
[]
["Scenario B:  If the stranded meter costs remained recorded in Account 1860, the above table should be completed and the following information should be provided in Exhibit 9:"]
[]
[]
[1,"A description of the accounting treatment followed by the applicant on stranded meter costs for financial accounting and reporting purposes."]
[]
[]
[2,"The amount of the pooled residual net book value of the removed from service stranded meters, less any contributed capital (net of accumulated amortization), and less any net proceeds from sales, as of December 31, 2010."]
[]
[]
[]
[3,"A statement as to whether or not the recording of depreciation expenses continued in order to reduce the net book value through accumulated depreciation.  If so, provision of the total (cumulative) depreciation expense for the period from the time that the meters became stranded to December 31, 2010."]
[]
[]
[]
[4,"If no depreciation expenses were recorded to reduce the net book value of stranded meters through accumulated depreciation, the total (cumulative) depreciation expense amount that would have been applicable for the period from the time that the meters became stranded to December 31, 2010."]
[]
[]
[]
[5,"The estimated amount of the pooled residual net book value of the removed from service meters, less any net proceeds from sales and contributed capital, at the time when smart meters will have been fully deployed.  If the smart meters have been fully deployed, please provide the actual amount."]
[]
[]
[]
[6,"A description as to how the applicant intends to recover in rates the costs for stranded meters, including the proposed accounting treatment, the proposed disposition period and the associated bill impacts."]
[]
[]
["Distributors should also provide the Net Book Value per class of meter as of December 31, 2010 as well as the number of meters that were removed / stranded.  In preparing this information, distributors should review the Board's letter of January 16, 2007 Stranded Meter Costs Related to the Installation of Smart Meters which stated that records were to be kept of the type and number of each meter to support the stranded meter costs."]

{"sheet":"App.2-Y_MIFRS Summary Impacts","index":46,"n_rows":37,"n_cols":9,"rows_kept":37,"cut":false,"hidden":true,"merged":[[8,0,8,8],[9,0,9,8],[10,0,10,8],[14,0,16,2],[14,6,14,8],[15,6,15,8],[17,0,17,2],[17,6,17,8],[18,0,18,2],[18,6,18,8],[19,0,19,2],[19,6,19,8],[20,0,20,2],[20,6,20,8],[21,0,21,2],[21,6,21,8],[22,0,22,2],[22,3,22,5],[22,6,22,8],[23,0,23,2],[23,6,23,8],[24,0,24,2],[24,6,24,8],[25,0,25,2],[25,6,25,8],[26,0,26,2],[26,6,26,8],[27,0,27,2],[27,6,27,8],[28,0,28,2],[28,6,28,8],[36,0,36,8],[29,0,29,2],[29,6,29,8],[30,0,30,2],[30,6,30,8],[31,0,31,2],[31,6,31,8],[32,0,32,2],[32,6,32,8],[33,0,33,2],[33,6,33,8],[34,0,34,2],[34,6,34,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-Y"]
["Summary of Impacts to Revenue Requirement"]
["from Transition to MIFRS"]
[]
[]
[]
["Revenue Requirement Component",null,null,{"$f":"TestYear","v":2019},{"$f":"TestYear","v":2019},"Difference","Reasons why the revenue requirement "]
[null,null,null,"MIFRS","CGAAP 1",null,"component is different under MIFRS"]
[]
["Closing NBV 2017",null,null,null,null,{"$f":"+D18-E18","v":0}]
["Closing NBV 2018",null,null,null,null,{"$f":"+D19-E19","v":0}]
["Average NBV",null,null,{"$f":"(D18+D19)/2","v":0},{"$f":"(E18+E19)/2","v":0},{"$f":"+D20-E20","v":0}]
["Working Capital",null,null,null,null,{"$f":"+D21-E21","v":0}]
["Rate Base",null,null,{"$f":"SUM(D20:D21)","v":0},{"$f":"SUM(E20:E21)","v":0},{"$f":"+D22-E22","v":0}]
[null,null,null,null,null,{"$f":"+D23-E23","v":0}]
["Return on Rate Base",null,null,null,null,0]
[null,null,null,null,null,0]
["OM&A",null,null,null,null,0]
["Depreciation",null,null,null,null,0]
["PILs or Income Taxes",null,null,null,null,0]
[null,null,null,null,null,0]
["Less: Revenue Offsets",null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,0]
["Total Base Revenue Requirement",null,null,{"$f":"SUM(D24:D34)","v":0},{"$f":"SUM(E24:E34)","v":0},{"$f":"SUM(F24:F34)","v":0}]
[]
["1.  Applicants must provide a summary of the dollar impacts of MIFRS to each component of the revenue requirement (e.g. rate base, operating costs, etc.), including the overall impact on the proposed revenue requirement.  Accordingly, the applicants must identify financial differences and resulting revenue requirement impacts arising from the adoption of  MIFRS as compared to CGAAP.  If the applicant is reflecting the changes in capitalization and depreciation policies for the first time in a rebasing application, then the comparison in the above table should be between MIFRS and CGAAP before the change in accounting policies. If the applicant changed capitalization and depreciation policies and reflected these changes in a previous rebasing application, the comparison in the above table should be between MIFRS and CGAAP after the change in accounting policies.  "]

{"sheet":"Sheet19","index":47,"n_rows":72,"n_cols":9,"rows_kept":72,"cut":false,"hidden":true,"merged":[]}
[null,"CGAAP","CGAAP","CGAAP","MIFRS","USGAAP","ASPE","ASPE","ASPE"]
[null,"N/A",2012,2013,null,null,"N/A",2012,2013]
["LDC Info","x","x","x","x","x","x","x","x"]
["Table of Contents","x","x","x","x","x","x","x","x"]
["COS Flowchart","x","x","x","x","x","x","x","x"]
["List of Key References","x","x","x","x","x","x","x","x"]
["App.2-AA_Capital Projects","x","x","x","x","x","x","x","x"]
["App.2-AB_Capital Expenditures","x","x","x","x","x","x","x","x"]
["App.2-BA1_Fix Asset Cont.CGAAP","x","x","x","n","x","x","x","x"]
["App.2-BA2_Fix Asset Cont.MIFRS","n","n","n","x","n","n","n","n"]
["Appendix 2-BB Service Life Comp","x","x","x","x","x","x","x","x"]
["Instruction for App. 2-C MIFRS","n","n","n","x","n","n","n","n"]
["App.2-CA_CGAAP_DepExp_2011","n","n","n","x","n","n","n","n"]
["App.2-CB_MIFRS_DepExp_2011","n","n","n","x","n","n","n","n"]
["App.2-CC_MIFRS_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CD_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CE_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["App.2-CF_CGAAP_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CG_MIFRS_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CH_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CI_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["App.2-CJ_CGAAP_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CK_CGAAP_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CL_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CM_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["Instruction for App. 2-C CGAAP","x","x","x","n","n","x","x","x"]
["App.2-CN_OldCGAAP_DepExp_2012","x","x","n","n","n","x","x","n"]
["App.2-CO_NewCGAAP_DepExp_2012","x","x","n","n","n","x","x","n"]
["App.2-CP_NewCGAAP_DepExp_2013","x","x","n","n","n","x","x","n"]
["App.2-CQ NewCGAAP_DepExp_2014","x","x","n","n","n","x","x","n"]
["App.2-CR_OldCGAAP_DepExp_2012","x","n","x","n","n","x","n","x"]
["App.2-CS_OldCGAAP_DepExp_2013","x","n","x","n","n","x","n","x"]
["App.2-CT_NewCGAAP_DepExp_2013","x","n","x","n","n","x","n","x"]
["App.2-CU_NewCGAAP_DepExp_2014","x","n","x","n","n","x","n","x"]
["App.2-CV_USGAAP_DepExp","n","n","n","n","x","n","n","n"]
["App.2-DA_Overhead","n","n","n","x","n","n","n","n"]
["App.2-DB_Overhead","x","x","x","n","n","x","x","x"]
["App.2-EA_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-EB_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-EC_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-ED_Account 1576 (2012)","x","x","n","x","x","x","x","n"]
["App.2-EE_Account 1576 (2013)","x","n","x","x","x","x","n","x"]
["App.2-FA Proposed REG Invest.","o","o","o","o","o","o","o","o"]
["App.2-FB Calc of REG Improvemnt","o","o","o","o","o","o","o","o"]
["App.2-FC Calc of REG Expansion","o","o","o","o","o","o","o","o"]
["App.2-G SQI","x","x","x","x","x","x","x","x"]
["App.2-H_Other_Oper_Rev","x","x","x","x","x","x","x","x"]
["App.2-I LF_CDM_WF","x","x","x","x","x","x","x","x"]
["App.2-JA_OM&A_Summary_Analys","x","x","x","x","x","x","x","x"]
["App.2-JB_OM&A_Cost _Drivers","x","x","x","x","x","x","x","x"]
["App.2-JC_OMA Programs","x","x","x","x","x","x","x","x"]
["App.2-K_Employee Costs","x","x","x","x","x","x","x","x"]
["App.2-L_OM&A_per_Cust_FTEE","x","x","x","x","x","x","x","x"]
["App.2-M_Regulatory_Costs","x","x","x","x","x","x","x","x"]
["App.2-N_Corp_Cost_Allocation","x","x","x","x","x","x","x","x"]
["App.2-OA Capital Structure","x","x","x","x","x","x","x","x"]
["App.2-OB_Debt Instruments","x","x","x","x","x","x","x","x"]
["App.2-P_Cost_Allocation","x","x","x","x","x","x","x","x"]
["App.2-Q_Cost of Serv. Emb. Dx","e","e","e","e","e","e","e","e"]
["App.2-R_Loss Factors","x","x","x","x","x","x","x","x"]
["App.2-S_Stranded Meters","x","x","x","x","x","x","x","x"]
["App.2-TA_1592_Tax_Variance","x","x","x","x","x","x","x","x"]
["App.2-TB_1592_HST-OVAT","x","x","x","x","x","x","x","x"]
["App.2-U_IFRS Transition Costs","x","x","x","x","x","x","x","x"]
["App.2-V_Rev_Reconciliation","x","x","x","x","x","x","x","x"]
["App.2-W_Bill Impacts","x","x","x","x","x","x","x","x"]
["App.2-YA_MIFRS Summary Impacts","n","n","n","x","n","n","n","n"]
["App. 2-YB_CGAAP Summary Impacts","x","x","x","n","n","x","x","x"]
["App. 2-Z_Tariff","x","x","x","x","x","x","x","x"]
["lists","n","n","n","n","n","n","n","n"]
["lists2","n","n","n","n","n","n","n","n"]
["Sheet19","n","n","n","n","n","n","n","n"]

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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2018-0087"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
["Appendix 2-YA"]
["One-Time Incremental IFRS Transition Costs"]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include one-time incremental IFRS transition costs that are currently included in Account 1508, Other Regulatory Assets, sub-account Deferred IFRS Transition Costs Account, or Account 1508, Other Regulatory Assets, sub-account IFRS Transition Costs Variance Account."]
[]
["Nature of One-Time Incremental IFRS Transition Costs 1",null,null,null,"Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Carrying Charges ","Forecasted Costs ","Forecasted Costs ","Carrying Charges January 1, 2017 to December 31, 2017 or April 30, 2017 (As appropriate)","Total Costs and Carrying Charges","Reasons why the costs recorded meet the criteria of one-time IFRS administrative incremental costs"]
[]
[null,null,null,null,2012,2013,2014,2015,"2016 3","To December 31, 2016","2017 3","2018 3"]
["Professional accounting fees",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E17:M17)","v":0}]
["Professional legal fees",null,null,null,null,null,null,null,null,null,null,null,null,0]
["Salaries, wages and benefits of staff added to support the transition to IFRS",null,null,null,null,null,null,null,null,null,null,null,null,0]
["Associated staff training and development costs",null,null,null,null,null,null,null,null,null,null,null,null,0]
["Costs related to system upgrades, or replacements or changes where IFRS was the major reason for conversion",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Amounts, if any, included in previous Board approved rates (amounts should be negative) 2",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,null,null,null,null,null,null,null,null,0]
["Total",null,null,null,{"$f":"SUM(E17:E28)","v":0},0,null,{"$f":"SUM(H17:H28)","v":0},null,0,null,0,null,{"$f":"SUM(N17:N28)","v":0}]
[]
["Note:"]
[1,"The Deferred IFRS Transition Costs Account and the IFRS Transition Costs Variance Account are exclusively for necessary, incremental transition costs and shall not include ongoing IFRS compliance costs or impacts arising from adopting accounting policy changes that reflect changes in the timing of the recognition of income. The incremental costs in these accounts shall not include costs related to system upgrades, or replacements or changes where IFRS was not the major reason for conversion. In addition, incremental IFRS costs shall not include capital assets or expenditures."]
[2,"If there were any amounts approved in previous Board approved rates, please state the EB #:"]
[3,"Any forecasted One-time costs past 2015 should be fully explained in the application, since distributors were required to adopt IFRS or an alternative accounting standard by January 1, 2015."]

{"sheet":"App.2-Z_Commodity Expense","index":49,"n_rows":85,"n_cols":22,"rows_kept":85,"cut":false,"hidden":false,"merged":[[36,11,38,11],[16,3,16,4],[21,3,21,4],[22,3,22,4],[23,3,23,4],[32,2,32,5],[32,6,32,7],[32,8,32,9],[34,8,34,9],[34,11,35,11],[16,8,16,10],[17,3,17,4],[18,3,18,4],[19,3,19,4],[20,3,20,4],[24,3,24,4],[1,0,2,5],[8,1,8,18],[12,3,12,14],[14,8,14,10],[14,11,15,11],[14,12,14,13],[15,3,15,4],[9,0,9,14],[25,3,25,4],[26,3,26,4],[27,3,27,4],[31,8,31,9],[37,2,37,5],[38,2,38,5],[39,2,39,5],[40,2,40,5],[36,2,36,5],[36,6,41,6],[41,2,41,5],[42,2,42,5],[48,5,48,9],[48,10,48,14],[54,5,54,9],[54,10,54,14],[56,7,66,8],[56,12,66,13],[69,5,69,9],[69,10,69,14],[70,7,81,8],[70,12,81,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'App.2-S_Stranded Meters'!H1","v":"EB-2018-0087"}]
["In the green shaded cell (row 18-26) enter the most recent 12-month actual data. If there is a material difference between actual and forecasted consumption data, use forecasted data and provide an explanation",null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null," "]
["Commodity Expense "]
[]
[]
["Step 1:","Allocation of Commodity",null,"2017 Historical Actuals"]
[]
[null,null,null,null,null,null,null,null,"non-RPP",null,null,"RPP","Proportions (by Class)"]
[null," "," ",null,null,null,null,null,"non GA mod","GA mod","Total ",null,"non-RPP","RPP"]
[null,"Customer Class Name",null,"Last Actual kWh's",null,"Class A kWh","Class B kWh",null,null,null,null,null,"%","%"]
[null,"Residential",null,null,null,null,{"$f":"+D18-F18","v":0},null,null,null,{"$f":"SUM(I18:J18)","v":0},{"$f":"G18-(I18+J18)","v":0},{"$f":"+K18/D18","v":{"$error":"#DIV/0!"}},{"$f":"+L18/D18","v":{"$error":"#DIV/0!"}}]
[null,"General Service < 50 kW",null,null,null,null,{"$f":"+D19-F19","v":0},null,null,null,{"$f":"SUM(I19:J19)","v":0},0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"General Service 50 to 2999 kW",null,null,null,null,0,null,null,null,0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"General Service 3000-4999 kW",null,null,null,null,0,null,null,null,0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"Unmetered Scattered Load",null,null,null,null,0,null,null,null,0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"Sentinel Lighting",null,null,null,null,0,null,null,null,0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"Street Lighting ",null,null,null,null,0,null,null,null,0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"other",null,null,null,null,0,null,null,null,null,0]
[null,"other",null,null,null,null,0,null,null,null,null,0]
[null,"TOTAL"," ",{"$f":"SUM(D18:E26)","v":0},null,{"$f":"SUM(F18:F26)","v":0},0,null,{"$f":"SUM(I18:I26)","v":0},{"$f":"SUM(J18:J26)","v":0},{"$f":"SUM(K18:K26)","v":0},{"$f":"SUM(L18:L26)","v":0}]
[null,"%"," ",{"$f":"$D$27/$D$27","v":{"$error":"#DIV/0!"}},null,null,1,null,{"$f":"$I$27/$G$27","v":{"$error":"#DIV/0!"}},{"$f":"$J$27/$G$27","v":{"$error":"#DIV/0!"}},null,{"$f":"$L$27/$G$27","v":{"$error":"#DIV/0!"}},{"$f":"I28+J28","v":{"$error":"#DIV/0!"}},{"$f":"L28","v":{"$error":"#DIV/0!"}},{"$f":"M28+N28","v":{"$error":"#DIV/0!"}}]
[]
[]
["Step 2:","Forecasted Commodity Prices"]
[null," ",null,null,null,null,null,null,"non-RPP"]
["Step 2a:","GA Modifier","($/MWh)",null,null,null,null,null,null,null,"Source:","   Table 1: RPP Prices and GA Modifier: May 1, 2018 to April 30, 2019*"]
[]
["Step 2b:","Forecasted Commodity Prices"," Table 1: Average RPP Supply Cost Summary**",null,null,null,null,null,"non-RPP",null,null,"RPP"]
[null,null,null,null,null,null,null,null,"non GA mod","GA mod"]
[null,"HOEP ($/MWh)","Load-Weighted Price for RPP Consumers",null,null,null,null,null,null,{"$f":"+I37","v":0}]
[null,"Global Adjustment ($/MWh)","Impact of the Global Adjustment",null,null,null,null,null,null,{"$f":"+I38+I33","v":0}]
[null,"Adjustments ($/MWh)",null,null,null,null,null,null,null,{"$f":"+I39","v":0}]
[null,"TOTAL ($/MWh)","Average Supply Cost for RPP Consumers",null,null,null,null,null,{"$f":"SUM(I37:I39)","v":0},{"$f":"SUM(J37:J39)","v":0},null,{"$f":"J40","v":0},null,null,null,null,null,null,null,null,null," "]
[null,"$/kWh",null,null,null,null,null,null,{"$f":"I40/1000","v":0},{"$f":"J40/1000","v":0},null,{"$f":"L40/1000","v":0}]
[null,"Percentage shares (%)","non-RPP (GA mod/non-GA mod), RPP",null,null,null,null,null,{"$f":"I28","v":{"$error":"#DIV/0!"}},{"$f":"J28","v":{"$error":"#DIV/0!"}},null,{"$f":"L28","v":{"$error":"#DIV/0!"}}]
[null,"WEIGHTED AVERAGE PRICE ($/kWh)","(Sum of I43, J43 and L43)",null,null,null,{"$f":"I43+J43+L43","v":{"$error":"#DIV/0!"}},null,{"$f":"I41*I42","v":{"$error":"#DIV/0!"}},{"$f":"J41*J42","v":{"$error":"#DIV/0!"}},null,{"$f":"L41*L42","v":{"$error":"#DIV/0!"}}]
[]
[]
["Step 3:","Commodity Expense"]
[null,"(volumes for the bridge and test year are loss adjusted)"]
[]
[null,"Class A",null,null,null,2018,null,null,null,null,2019]
[null,"Customer",null,"Revenue","Expense","kWh Volume","kW Volume","HOEP Rate/kWh","Avg GA/kW","Amount","kWh Volume","kW Volume","HOEP Rate/kWh","Avg GA/kW","Amount"]
[null,{"$f":"+B20","v":"General Service 50 to 2999 kW"},null,4035,4705,null,null,{"$f":"+I37/1000","v":0},null,{"$f":"(+F51*H51)+(G51*I51)","v":0},null,null,{"$f":"+I37/1000","v":0},null,{"$f":"(+K51*M51)+(L51*N51)","v":0}]
[null,{"$f":"+B21","v":"General Service 3000-4999 kW"},null,4010,4705,null,null,{"$f":"+I37/1000","v":0},null,{"$f":"(+F52*H52)+(G52*I52)","v":0},null,null,{"$f":"+I37/1000","v":0},null,{"$f":"(+K52*M52)+(L52*N52)","v":0}]
[null,null,null,null,null,{"$f":"+F51+F52","v":0},{"$f":"+G51+G52","v":0},null,null,{"$f":"+J51+J52","v":0},null,null,null,null,{"$f":"+O51+O52","v":0}]
[]
[null,"Class B",null,null,null,2018,null,null,null,null,2019]
[null,"Customer",null,"Revenue","Expense"," "]
[null,"Class Name","UoM","USA #","USA #","Volume","rate ($/kWh):",null,null,"Amount","Volume","rate ($/kWh):",null,null,"Amount"]
[null,{"$f":"B18","v":"Residential"},"kWh",4006,4705,null,null,null,null,{"$f":"F58*G58","v":0},null,null,null,null,{"$f":"ROUND(K58*L58,0)","v":0}]
[null,"General Service < 50 kW","kWh",4010,4705,null,{"$f":"+$G$58","v":0},null,null,0,null,{"$f":"L58","v":0},null,null,0]
[null,"General Service 50 to 2999 kW","kWh",4035,4705,null,{"$f":"+$G$58","v":0},null,null,0,null,{"$f":"L59","v":0},null,null,0]
[null,"General Service 3000-4999 kW","kWh",4010,4705,null,0,null,null,0,null,0,null,null,0]
[null,"Unmetered Scattered Load","kWh",4025,4705,null,0,null,null,0,null,0,null,null,0]
[null,"Sentinel Lighting","kWh",4025,4705,null,0,null,null,0,null,0,null,null,0]
[null,"Street Lighting ","kWh",4025,4705,null,0,null,null,0,null,0,null,null,0]
[null,"other","kWh",4025,4705,null,0,null,null,0,null,0,null,null,0]
[null,"other","kWh",4025,4705,null,0,null,null,0,null,0,null,null,0]
[null,"TOTAL",null,null,null,{"$f":"SUM(F58:F66)","v":0},null,null,null,{"$f":"SUM(J58:J66)","v":0},{"$f":"SUM(K58:K66)","v":0},null,null,null,{"$f":"SUM(O58:O66)","v":0}]
[]
[]
[null,"Total",null,null,null,2017,null,null,null,null,2018]
[null,"Customer",null,"Revenue","Expense"," "]
[null,"Class Name","UoM","USA #","USA #","Volume","avg rate ($/kWh):",null,null,"Amount","Volume","avg rate ($/kWh):",null,null,"Amount"]
[null,{"$f":"+B18","v":"Residential"},"kWh",4006,4705,{"$f":"+F58","v":0},{"$f":"+J73/F73","v":{"$error":"#DIV/0!"}},null,null,{"$f":"+J58","v":0},{"$f":"+K58","v":0},{"$f":"+O73/K73","v":{"$error":"#DIV/0!"}},null,null,{"$f":"+O58","v":0}]
[null,"General Service < 50 kW","kWh",4010,4705,{"$f":"+F59","v":0},{"$error":"#DIV/0!"},null,null,{"$f":"+J59","v":0},{"$f":"+K59","v":0},{"$error":"#DIV/0!"},null,null,{"$f":"+O59","v":0}]
[null,"General Service 50 to 2999 kW","kWh",4035,4705,{"$f":"+F60+F51","v":0},{"$error":"#DIV/0!"},null,null,{"$f":"+J60+J51","v":0},{"$f":"+K60+K51","v":0},{"$error":"#DIV/0!"},null,null,{"$f":"+O60+O51","v":0}]
[null,"General Service 3000-4999 kW","kWh",4010,4705,{"$f":"+F61+F52","v":0},{"$error":"#DIV/0!"},null,null,{"$f":"+J61+J52","v":0},{"$f":"+K61+K52","v":0},{"$error":"#DIV/0!"},null,null,{"$f":"+O61+O52","v":0}]
[null,"Unmetered Scattered Load","kWh",4025,4705,0,{"$error":"#DIV/0!"},null,null,{"$f":"+J62","v":0},{"$f":"+K62","v":0},{"$error":"#DIV/0!"},null,null,0]
[null,"Sentinel Lighting","kWh",4025,4705,0,{"$error":"#DIV/0!"},null,null,{"$f":"+J63","v":0},0,{"$error":"#DIV/0!"},null,null,0]
[null,"Street Lighting ","kWh",4025,4705,0,{"$error":"#DIV/0!"},null,null,{"$f":"+J64","v":0},0,{"$error":"#DIV/0!"},null,null,0]
[null,"other","kWh",4025,4705,0,0,null,null,{"$f":"+J65","v":0},0,0,null,null,0]
[null,"other","kWh",4025,4705,0,0,null,null,{"$f":"+J66","v":0},0,0,null,null,0]
[null,"TOTAL",null,null,null,{"$f":"SUM(F73:F81)","v":0},null,null,null,{"$f":"SUM(J73:J81)","v":0},{"$f":"SUM(K73:K81)","v":0},null,null,null,{"$f":"SUM(O73:O81)","v":0}]
[]
["*Regulated Price Plan Prices and the Global Adjustment Modifier for the Period May 1, 2018 – April 30, 2019"]
["** Regulated Price Plan Cost Suppy Report May 1, 2018 - April 30, 2019"]

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